€¦ · board of commissioners. i s. main st., 9th fldor mount clemens, michigan 48043...
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BOARD OF COMMISSIONERS I S Main St 9th FlDor
Mount Clemens Michigan 48043 586-469-5125 FAX 586-469-5993
maoombcountymigovboardofcommissionen
FINANCE COMMITTEE
TUESDAY NOVEMBER 23 2010
AGENDA
1 Call to Order
2 Pledge of Allegiance
3 Adoption of Agenda AS AMENDED TO INCLUDE 9A BAND C AND TWO ADDITIONAL TRAVEL REQUESTS
4 Approval of Minutes dated October 212010 (previously distributed)
5 Public Participation (five minutes maximum per speaker or longer at the discretion of the Chairperson related only to issues contained on [he agenda)
6 List of Bills as Prepared by the Finance Department (mailed)
7 Development of Bid Specifications for Jail Renovation Project (mailed) (referred from 11middot8middot10 Buildings Roads amp Public Works Committee meeting)
8 Lease Agreement with Maccmb Health Plan (mailed)
9 Forensic Audit Report from Macomb Conservation District (mailed)
9a Discretionary Monies for County Executive-Elect (recommended by Ad Hoc (attached) Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter at meeting of 11-17-10)
9b Location of County Executive-Elect and Relocation of Board of Commissioners (attached) and Corporation Counsel (recommended by Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter at meeting of 11-17-10)
9c Approve Attendance of Five Newly Elected Commissioners at Michigan State (attached) University Extension New County Commissioner Workshop
10 Adopt Resolution Commending Eric Brunk - Eagle Scout (offered by Carabelli)
Paul G~I~~htnMACOMB COUNTY BOARD OF COMMISSIONERS Kalhl Tocco Joan Flynn Di119 DLSlnC 20 Dislrlel 6 Ch~nmn ViChur Sergeani-Ai-Arms
Aoort DU1~J OiSln1 I s ~ltgtltlt - Dislrel 7 Jame 1 Carbelli _Disricl 12
Marr-in E Su~emiddot 00 2 Oid Fl~nn - Distriel 8 Don Bmwn _ Dinet 13 Ed BnJlcl OiSIcl 17 William A Crouchman Dislrict 2l
Phillip A OLMnmiddot Oi5ln J Hobe Mlioc - Djriel 9 Brian Bniak _ DInel 14 DaCmpnousPelSltJnmiddotOiritI8 Michael A Boyle Disticl 24
Tom Moceri - Dtriel4 Ken [am _ Dislriel 10 Keilh Reng~rt Oislric 15 Ire M Keplermiddot OLmiCi 21 Kalhl D Vosburg Oistric 25
Sultan L [))hertl DiSinel ~ Ed SLClepansti _ Disiel II Carey Tnic~ - Dislrict 16 Ft1 AClli Jr Oislnl 22 Jeffer) S Spry - Dilril 26
FINANCE COMMITTEE AGENDA NOVEMBER 23 2010 PAGE 2
11 Travel Requests (mailed)
a) Community Services Agency (ooeJ (two) (attached)
b) Information TechnologyCircuil Court (one) c) Juvenile Justice Center (one) d) Sheriff (one) (attached) (back-up information for travel requests is on file in Board Office)
12 Executive Session to Discuss Pending Litigation
13 Recommendation from Corporation Counsel Regarding Case of County (mailed) of Macomb vs AampR Macomb LLC
14 New Business
15 Public Participation (five minutes maximum per speaker or longer at the discretion of [he Chairperson)
16 Adjournment
~ RESOLUTION NO FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve list of bills as prepared and provided under separate cover by the Finance Department
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
RECYCLABLE PAPER
7
RESOLUTION NO _ FULL BOARD MEETING DATE _11-23C-10 _
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO Authorize Wakely Associates Inc to proceed with the development of
Bid Specifications for jail renovations identified in Attachment C Bids will be brought
back to the Board for review and approval
INTRODUCED BY Commissioner Andrey Duzyj Chair
COMMITTEE MEETING DATE
Buildings Roads amp Public Works Committee 11-08-10 REFamp2IW 7D F-II-I-Lpound
r~~ 11-~3-1i)
MARK A HACKEL OFFICE OF THE SHERIFF
Kent B Lagerquist UNDERSHERIFF
October 282010
Commissioner Andrey Duzyj Macomb County Board of Commissioners One South Main 9th Floor Ml Clemens MI 48043
RE Jail Renovation Project
The County jail is comprised of various housing wings that were constructed over the past 56 years Over the course of time numerous concerns have been identified and discussed wi(h Facilities and Operations staff In an effort to be proactive priorities have been identified If not addressed these issues will increase our potential for liability and may necessitate further intervention by regulatory authorities (up to and including decommissioning of jail bed space)
As you are aware in 2005 the Board approved the schematic design for a jail addition and renovations project The project was tabled however pending funding As conditions here have deteriorated and certain components are beyond their useful life a plan of action was discussed with F amp O Wakely Associates was contacted and asked to review the 2005 schematic design and facility evaluation We requested that a cost estimate be updated reflecting improvements which would extend the life of the facility
Three (3) estimates are attached for your review (see Attachment A B amp C) Dominic Abbate (of Wakely Associates Inc) will give a brief presentation and assist us in responding to the Boards questions and concerns
As a result of the aforementioned it is respectfully requested that the Board authorize Wakely Associates to proceed with the development of Bid Specifications for the improvements identified in Option C
Sincerely
Sheriff Mark A Hackel
C Chief of Staff Captain Anthony Wickersham Lynn Arnott-Bryks Facilities amp Operations George E Brumbaugh Corporation Counsel John Anderson Risk Management Gilbert Chang Finance Department Dominic Abbate Wakely AsSOCiates Inc
43565 Elizabeth Rdbull Mt Clemens Michigan 48043 bull Phone (586) 469-5151 bull Fax (586) 307-9621 vwwMacomb-Sheriffcom
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace windows (security glazing) Paint
DBLOCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace windows Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (55 to remain) (Jail to accommodate handicapped elsew1lere) Replace pass-thru dOOffi wStainless Steel (30 dOOrs) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000 275000
80000
384000 10000 30000
260000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT A
RATIONALE
Improve ventilation to extend life of materials amp minimize healtt1 concerns Energy efficiency Maintain Sanitary Conditions
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minimize cause of mildew Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions
Improper location of grille- short circuits eXhaust air Eliminate as source of leaks Leak security Cannot be secured
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions
Replace system to comply with Code
MS $ 38500000
D BLOCK $ 82400000
REHAB $ 28935000
~
TOWER $ 121812500
l1 lt-
ENTIRE FACILITY $ 87500000
V (T o
TOTAL $ 359147500 Penn its Contingencies amp Fees (16) $ 57463600
GRAND TOTAL $ 416611100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace Windows Replace RTU (prep for AC) Gas-fired
Paint
DBLQCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace RTU for Ventilation (Prep for AC) Gas Fired Replace windONS Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for dUty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACIUTY Intercom System
COST
30000 275000 410000
80000
384000 10000 30000
440000 260000
60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT B
RATIONALE
Improve ventilation to extend life of materials amp minimize health concerns Security energy efficiency Did RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 79500000
Beyond maintenance tliminate fixture as cause of leak Improve ventilation to minimize calJse of mildew Old RTU ~ inefficient save energy take strain off of CB boilers Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
$ 26lt400000
Improper location of grille- short circuits exhaust air Eliminate as source of leaks Leak security REHAB Cannot be secured $ 28935000
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions TQWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 444147500 Permits Contingencies amp Fees (16) S 71063600
GRAND TOTAL $ 515211100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
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Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
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--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
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Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
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_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
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_March meetlng_e~P09nses_
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~peedstp _
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Tree sale-food for volunteers
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Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
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_~~lan~e charile Finance too 346
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4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
FINANCE COMMITTEE AGENDA NOVEMBER 23 2010 PAGE 2
11 Travel Requests (mailed)
a) Community Services Agency (ooeJ (two) (attached)
b) Information TechnologyCircuil Court (one) c) Juvenile Justice Center (one) d) Sheriff (one) (attached) (back-up information for travel requests is on file in Board Office)
12 Executive Session to Discuss Pending Litigation
13 Recommendation from Corporation Counsel Regarding Case of County (mailed) of Macomb vs AampR Macomb LLC
14 New Business
15 Public Participation (five minutes maximum per speaker or longer at the discretion of [he Chairperson)
16 Adjournment
~ RESOLUTION NO FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve list of bills as prepared and provided under separate cover by the Finance Department
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
RECYCLABLE PAPER
7
RESOLUTION NO _ FULL BOARD MEETING DATE _11-23C-10 _
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO Authorize Wakely Associates Inc to proceed with the development of
Bid Specifications for jail renovations identified in Attachment C Bids will be brought
back to the Board for review and approval
INTRODUCED BY Commissioner Andrey Duzyj Chair
COMMITTEE MEETING DATE
Buildings Roads amp Public Works Committee 11-08-10 REFamp2IW 7D F-II-I-Lpound
r~~ 11-~3-1i)
MARK A HACKEL OFFICE OF THE SHERIFF
Kent B Lagerquist UNDERSHERIFF
October 282010
Commissioner Andrey Duzyj Macomb County Board of Commissioners One South Main 9th Floor Ml Clemens MI 48043
RE Jail Renovation Project
The County jail is comprised of various housing wings that were constructed over the past 56 years Over the course of time numerous concerns have been identified and discussed wi(h Facilities and Operations staff In an effort to be proactive priorities have been identified If not addressed these issues will increase our potential for liability and may necessitate further intervention by regulatory authorities (up to and including decommissioning of jail bed space)
As you are aware in 2005 the Board approved the schematic design for a jail addition and renovations project The project was tabled however pending funding As conditions here have deteriorated and certain components are beyond their useful life a plan of action was discussed with F amp O Wakely Associates was contacted and asked to review the 2005 schematic design and facility evaluation We requested that a cost estimate be updated reflecting improvements which would extend the life of the facility
Three (3) estimates are attached for your review (see Attachment A B amp C) Dominic Abbate (of Wakely Associates Inc) will give a brief presentation and assist us in responding to the Boards questions and concerns
As a result of the aforementioned it is respectfully requested that the Board authorize Wakely Associates to proceed with the development of Bid Specifications for the improvements identified in Option C
Sincerely
Sheriff Mark A Hackel
C Chief of Staff Captain Anthony Wickersham Lynn Arnott-Bryks Facilities amp Operations George E Brumbaugh Corporation Counsel John Anderson Risk Management Gilbert Chang Finance Department Dominic Abbate Wakely AsSOCiates Inc
43565 Elizabeth Rdbull Mt Clemens Michigan 48043 bull Phone (586) 469-5151 bull Fax (586) 307-9621 vwwMacomb-Sheriffcom
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace windows (security glazing) Paint
DBLOCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace windows Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (55 to remain) (Jail to accommodate handicapped elsew1lere) Replace pass-thru dOOffi wStainless Steel (30 dOOrs) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000 275000
80000
384000 10000 30000
260000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT A
RATIONALE
Improve ventilation to extend life of materials amp minimize healtt1 concerns Energy efficiency Maintain Sanitary Conditions
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minimize cause of mildew Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions
Improper location of grille- short circuits eXhaust air Eliminate as source of leaks Leak security Cannot be secured
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions
Replace system to comply with Code
MS $ 38500000
D BLOCK $ 82400000
REHAB $ 28935000
~
TOWER $ 121812500
l1 lt-
ENTIRE FACILITY $ 87500000
V (T o
TOTAL $ 359147500 Penn its Contingencies amp Fees (16) $ 57463600
GRAND TOTAL $ 416611100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace Windows Replace RTU (prep for AC) Gas-fired
Paint
DBLQCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace RTU for Ventilation (Prep for AC) Gas Fired Replace windONS Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for dUty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACIUTY Intercom System
COST
30000 275000 410000
80000
384000 10000 30000
440000 260000
60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT B
RATIONALE
Improve ventilation to extend life of materials amp minimize health concerns Security energy efficiency Did RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 79500000
Beyond maintenance tliminate fixture as cause of leak Improve ventilation to minimize calJse of mildew Old RTU ~ inefficient save energy take strain off of CB boilers Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
$ 26lt400000
Improper location of grille- short circuits exhaust air Eliminate as source of leaks Leak security REHAB Cannot be secured $ 28935000
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions TQWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 444147500 Permits Contingencies amp Fees (16) S 71063600
GRAND TOTAL $ 515211100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
~ RESOLUTION NO FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve list of bills as prepared and provided under separate cover by the Finance Department
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
RECYCLABLE PAPER
7
RESOLUTION NO _ FULL BOARD MEETING DATE _11-23C-10 _
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO Authorize Wakely Associates Inc to proceed with the development of
Bid Specifications for jail renovations identified in Attachment C Bids will be brought
back to the Board for review and approval
INTRODUCED BY Commissioner Andrey Duzyj Chair
COMMITTEE MEETING DATE
Buildings Roads amp Public Works Committee 11-08-10 REFamp2IW 7D F-II-I-Lpound
r~~ 11-~3-1i)
MARK A HACKEL OFFICE OF THE SHERIFF
Kent B Lagerquist UNDERSHERIFF
October 282010
Commissioner Andrey Duzyj Macomb County Board of Commissioners One South Main 9th Floor Ml Clemens MI 48043
RE Jail Renovation Project
The County jail is comprised of various housing wings that were constructed over the past 56 years Over the course of time numerous concerns have been identified and discussed wi(h Facilities and Operations staff In an effort to be proactive priorities have been identified If not addressed these issues will increase our potential for liability and may necessitate further intervention by regulatory authorities (up to and including decommissioning of jail bed space)
As you are aware in 2005 the Board approved the schematic design for a jail addition and renovations project The project was tabled however pending funding As conditions here have deteriorated and certain components are beyond their useful life a plan of action was discussed with F amp O Wakely Associates was contacted and asked to review the 2005 schematic design and facility evaluation We requested that a cost estimate be updated reflecting improvements which would extend the life of the facility
Three (3) estimates are attached for your review (see Attachment A B amp C) Dominic Abbate (of Wakely Associates Inc) will give a brief presentation and assist us in responding to the Boards questions and concerns
As a result of the aforementioned it is respectfully requested that the Board authorize Wakely Associates to proceed with the development of Bid Specifications for the improvements identified in Option C
Sincerely
Sheriff Mark A Hackel
C Chief of Staff Captain Anthony Wickersham Lynn Arnott-Bryks Facilities amp Operations George E Brumbaugh Corporation Counsel John Anderson Risk Management Gilbert Chang Finance Department Dominic Abbate Wakely AsSOCiates Inc
43565 Elizabeth Rdbull Mt Clemens Michigan 48043 bull Phone (586) 469-5151 bull Fax (586) 307-9621 vwwMacomb-Sheriffcom
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace windows (security glazing) Paint
DBLOCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace windows Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (55 to remain) (Jail to accommodate handicapped elsew1lere) Replace pass-thru dOOffi wStainless Steel (30 dOOrs) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000 275000
80000
384000 10000 30000
260000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT A
RATIONALE
Improve ventilation to extend life of materials amp minimize healtt1 concerns Energy efficiency Maintain Sanitary Conditions
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minimize cause of mildew Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions
Improper location of grille- short circuits eXhaust air Eliminate as source of leaks Leak security Cannot be secured
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions
Replace system to comply with Code
MS $ 38500000
D BLOCK $ 82400000
REHAB $ 28935000
~
TOWER $ 121812500
l1 lt-
ENTIRE FACILITY $ 87500000
V (T o
TOTAL $ 359147500 Penn its Contingencies amp Fees (16) $ 57463600
GRAND TOTAL $ 416611100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace Windows Replace RTU (prep for AC) Gas-fired
Paint
DBLQCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace RTU for Ventilation (Prep for AC) Gas Fired Replace windONS Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for dUty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACIUTY Intercom System
COST
30000 275000 410000
80000
384000 10000 30000
440000 260000
60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT B
RATIONALE
Improve ventilation to extend life of materials amp minimize health concerns Security energy efficiency Did RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 79500000
Beyond maintenance tliminate fixture as cause of leak Improve ventilation to minimize calJse of mildew Old RTU ~ inefficient save energy take strain off of CB boilers Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
$ 26lt400000
Improper location of grille- short circuits exhaust air Eliminate as source of leaks Leak security REHAB Cannot be secured $ 28935000
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions TQWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 444147500 Permits Contingencies amp Fees (16) S 71063600
GRAND TOTAL $ 515211100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
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Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
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Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
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1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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4799
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_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
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4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
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_March meetlng_e~P09nses_
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21923 21923
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o (zehnders)
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--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
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---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
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Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
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--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
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5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
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1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RECYCLABLE PAPER
7
RESOLUTION NO _ FULL BOARD MEETING DATE _11-23C-10 _
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO Authorize Wakely Associates Inc to proceed with the development of
Bid Specifications for jail renovations identified in Attachment C Bids will be brought
back to the Board for review and approval
INTRODUCED BY Commissioner Andrey Duzyj Chair
COMMITTEE MEETING DATE
Buildings Roads amp Public Works Committee 11-08-10 REFamp2IW 7D F-II-I-Lpound
r~~ 11-~3-1i)
MARK A HACKEL OFFICE OF THE SHERIFF
Kent B Lagerquist UNDERSHERIFF
October 282010
Commissioner Andrey Duzyj Macomb County Board of Commissioners One South Main 9th Floor Ml Clemens MI 48043
RE Jail Renovation Project
The County jail is comprised of various housing wings that were constructed over the past 56 years Over the course of time numerous concerns have been identified and discussed wi(h Facilities and Operations staff In an effort to be proactive priorities have been identified If not addressed these issues will increase our potential for liability and may necessitate further intervention by regulatory authorities (up to and including decommissioning of jail bed space)
As you are aware in 2005 the Board approved the schematic design for a jail addition and renovations project The project was tabled however pending funding As conditions here have deteriorated and certain components are beyond their useful life a plan of action was discussed with F amp O Wakely Associates was contacted and asked to review the 2005 schematic design and facility evaluation We requested that a cost estimate be updated reflecting improvements which would extend the life of the facility
Three (3) estimates are attached for your review (see Attachment A B amp C) Dominic Abbate (of Wakely Associates Inc) will give a brief presentation and assist us in responding to the Boards questions and concerns
As a result of the aforementioned it is respectfully requested that the Board authorize Wakely Associates to proceed with the development of Bid Specifications for the improvements identified in Option C
Sincerely
Sheriff Mark A Hackel
C Chief of Staff Captain Anthony Wickersham Lynn Arnott-Bryks Facilities amp Operations George E Brumbaugh Corporation Counsel John Anderson Risk Management Gilbert Chang Finance Department Dominic Abbate Wakely AsSOCiates Inc
43565 Elizabeth Rdbull Mt Clemens Michigan 48043 bull Phone (586) 469-5151 bull Fax (586) 307-9621 vwwMacomb-Sheriffcom
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace windows (security glazing) Paint
DBLOCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace windows Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (55 to remain) (Jail to accommodate handicapped elsew1lere) Replace pass-thru dOOffi wStainless Steel (30 dOOrs) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000 275000
80000
384000 10000 30000
260000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT A
RATIONALE
Improve ventilation to extend life of materials amp minimize healtt1 concerns Energy efficiency Maintain Sanitary Conditions
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minimize cause of mildew Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions
Improper location of grille- short circuits eXhaust air Eliminate as source of leaks Leak security Cannot be secured
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions
Replace system to comply with Code
MS $ 38500000
D BLOCK $ 82400000
REHAB $ 28935000
~
TOWER $ 121812500
l1 lt-
ENTIRE FACILITY $ 87500000
V (T o
TOTAL $ 359147500 Penn its Contingencies amp Fees (16) $ 57463600
GRAND TOTAL $ 416611100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace Windows Replace RTU (prep for AC) Gas-fired
Paint
DBLQCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace RTU for Ventilation (Prep for AC) Gas Fired Replace windONS Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for dUty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACIUTY Intercom System
COST
30000 275000 410000
80000
384000 10000 30000
440000 260000
60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT B
RATIONALE
Improve ventilation to extend life of materials amp minimize health concerns Security energy efficiency Did RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 79500000
Beyond maintenance tliminate fixture as cause of leak Improve ventilation to minimize calJse of mildew Old RTU ~ inefficient save energy take strain off of CB boilers Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
$ 26lt400000
Improper location of grille- short circuits exhaust air Eliminate as source of leaks Leak security REHAB Cannot be secured $ 28935000
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions TQWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 444147500 Permits Contingencies amp Fees (16) S 71063600
GRAND TOTAL $ 515211100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
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4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
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I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
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4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
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Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
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4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
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--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
7
RESOLUTION NO _ FULL BOARD MEETING DATE _11-23C-10 _
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO Authorize Wakely Associates Inc to proceed with the development of
Bid Specifications for jail renovations identified in Attachment C Bids will be brought
back to the Board for review and approval
INTRODUCED BY Commissioner Andrey Duzyj Chair
COMMITTEE MEETING DATE
Buildings Roads amp Public Works Committee 11-08-10 REFamp2IW 7D F-II-I-Lpound
r~~ 11-~3-1i)
MARK A HACKEL OFFICE OF THE SHERIFF
Kent B Lagerquist UNDERSHERIFF
October 282010
Commissioner Andrey Duzyj Macomb County Board of Commissioners One South Main 9th Floor Ml Clemens MI 48043
RE Jail Renovation Project
The County jail is comprised of various housing wings that were constructed over the past 56 years Over the course of time numerous concerns have been identified and discussed wi(h Facilities and Operations staff In an effort to be proactive priorities have been identified If not addressed these issues will increase our potential for liability and may necessitate further intervention by regulatory authorities (up to and including decommissioning of jail bed space)
As you are aware in 2005 the Board approved the schematic design for a jail addition and renovations project The project was tabled however pending funding As conditions here have deteriorated and certain components are beyond their useful life a plan of action was discussed with F amp O Wakely Associates was contacted and asked to review the 2005 schematic design and facility evaluation We requested that a cost estimate be updated reflecting improvements which would extend the life of the facility
Three (3) estimates are attached for your review (see Attachment A B amp C) Dominic Abbate (of Wakely Associates Inc) will give a brief presentation and assist us in responding to the Boards questions and concerns
As a result of the aforementioned it is respectfully requested that the Board authorize Wakely Associates to proceed with the development of Bid Specifications for the improvements identified in Option C
Sincerely
Sheriff Mark A Hackel
C Chief of Staff Captain Anthony Wickersham Lynn Arnott-Bryks Facilities amp Operations George E Brumbaugh Corporation Counsel John Anderson Risk Management Gilbert Chang Finance Department Dominic Abbate Wakely AsSOCiates Inc
43565 Elizabeth Rdbull Mt Clemens Michigan 48043 bull Phone (586) 469-5151 bull Fax (586) 307-9621 vwwMacomb-Sheriffcom
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace windows (security glazing) Paint
DBLOCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace windows Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (55 to remain) (Jail to accommodate handicapped elsew1lere) Replace pass-thru dOOffi wStainless Steel (30 dOOrs) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000 275000
80000
384000 10000 30000
260000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT A
RATIONALE
Improve ventilation to extend life of materials amp minimize healtt1 concerns Energy efficiency Maintain Sanitary Conditions
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minimize cause of mildew Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions
Improper location of grille- short circuits eXhaust air Eliminate as source of leaks Leak security Cannot be secured
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions
Replace system to comply with Code
MS $ 38500000
D BLOCK $ 82400000
REHAB $ 28935000
~
TOWER $ 121812500
l1 lt-
ENTIRE FACILITY $ 87500000
V (T o
TOTAL $ 359147500 Penn its Contingencies amp Fees (16) $ 57463600
GRAND TOTAL $ 416611100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace Windows Replace RTU (prep for AC) Gas-fired
Paint
DBLQCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace RTU for Ventilation (Prep for AC) Gas Fired Replace windONS Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for dUty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACIUTY Intercom System
COST
30000 275000 410000
80000
384000 10000 30000
440000 260000
60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT B
RATIONALE
Improve ventilation to extend life of materials amp minimize health concerns Security energy efficiency Did RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 79500000
Beyond maintenance tliminate fixture as cause of leak Improve ventilation to minimize calJse of mildew Old RTU ~ inefficient save energy take strain off of CB boilers Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
$ 26lt400000
Improper location of grille- short circuits exhaust air Eliminate as source of leaks Leak security REHAB Cannot be secured $ 28935000
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions TQWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 444147500 Permits Contingencies amp Fees (16) S 71063600
GRAND TOTAL $ 515211100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
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Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
MARK A HACKEL OFFICE OF THE SHERIFF
Kent B Lagerquist UNDERSHERIFF
October 282010
Commissioner Andrey Duzyj Macomb County Board of Commissioners One South Main 9th Floor Ml Clemens MI 48043
RE Jail Renovation Project
The County jail is comprised of various housing wings that were constructed over the past 56 years Over the course of time numerous concerns have been identified and discussed wi(h Facilities and Operations staff In an effort to be proactive priorities have been identified If not addressed these issues will increase our potential for liability and may necessitate further intervention by regulatory authorities (up to and including decommissioning of jail bed space)
As you are aware in 2005 the Board approved the schematic design for a jail addition and renovations project The project was tabled however pending funding As conditions here have deteriorated and certain components are beyond their useful life a plan of action was discussed with F amp O Wakely Associates was contacted and asked to review the 2005 schematic design and facility evaluation We requested that a cost estimate be updated reflecting improvements which would extend the life of the facility
Three (3) estimates are attached for your review (see Attachment A B amp C) Dominic Abbate (of Wakely Associates Inc) will give a brief presentation and assist us in responding to the Boards questions and concerns
As a result of the aforementioned it is respectfully requested that the Board authorize Wakely Associates to proceed with the development of Bid Specifications for the improvements identified in Option C
Sincerely
Sheriff Mark A Hackel
C Chief of Staff Captain Anthony Wickersham Lynn Arnott-Bryks Facilities amp Operations George E Brumbaugh Corporation Counsel John Anderson Risk Management Gilbert Chang Finance Department Dominic Abbate Wakely AsSOCiates Inc
43565 Elizabeth Rdbull Mt Clemens Michigan 48043 bull Phone (586) 469-5151 bull Fax (586) 307-9621 vwwMacomb-Sheriffcom
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace windows (security glazing) Paint
DBLOCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace windows Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (55 to remain) (Jail to accommodate handicapped elsew1lere) Replace pass-thru dOOffi wStainless Steel (30 dOOrs) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000 275000
80000
384000 10000 30000
260000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT A
RATIONALE
Improve ventilation to extend life of materials amp minimize healtt1 concerns Energy efficiency Maintain Sanitary Conditions
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minimize cause of mildew Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions
Improper location of grille- short circuits eXhaust air Eliminate as source of leaks Leak security Cannot be secured
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions
Replace system to comply with Code
MS $ 38500000
D BLOCK $ 82400000
REHAB $ 28935000
~
TOWER $ 121812500
l1 lt-
ENTIRE FACILITY $ 87500000
V (T o
TOTAL $ 359147500 Penn its Contingencies amp Fees (16) $ 57463600
GRAND TOTAL $ 416611100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace Windows Replace RTU (prep for AC) Gas-fired
Paint
DBLQCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace RTU for Ventilation (Prep for AC) Gas Fired Replace windONS Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for dUty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACIUTY Intercom System
COST
30000 275000 410000
80000
384000 10000 30000
440000 260000
60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT B
RATIONALE
Improve ventilation to extend life of materials amp minimize health concerns Security energy efficiency Did RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 79500000
Beyond maintenance tliminate fixture as cause of leak Improve ventilation to minimize calJse of mildew Old RTU ~ inefficient save energy take strain off of CB boilers Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
$ 26lt400000
Improper location of grille- short circuits exhaust air Eliminate as source of leaks Leak security REHAB Cannot be secured $ 28935000
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions TQWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 444147500 Permits Contingencies amp Fees (16) S 71063600
GRAND TOTAL $ 515211100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
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Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace windows (security glazing) Paint
DBLOCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace windows Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (55 to remain) (Jail to accommodate handicapped elsew1lere) Replace pass-thru dOOffi wStainless Steel (30 dOOrs) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000 275000
80000
384000 10000 30000
260000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT A
RATIONALE
Improve ventilation to extend life of materials amp minimize healtt1 concerns Energy efficiency Maintain Sanitary Conditions
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minimize cause of mildew Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions
Improper location of grille- short circuits eXhaust air Eliminate as source of leaks Leak security Cannot be secured
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions
Replace system to comply with Code
MS $ 38500000
D BLOCK $ 82400000
REHAB $ 28935000
~
TOWER $ 121812500
l1 lt-
ENTIRE FACILITY $ 87500000
V (T o
TOTAL $ 359147500 Penn its Contingencies amp Fees (16) $ 57463600
GRAND TOTAL $ 416611100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace Windows Replace RTU (prep for AC) Gas-fired
Paint
DBLQCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace RTU for Ventilation (Prep for AC) Gas Fired Replace windONS Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for dUty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACIUTY Intercom System
COST
30000 275000 410000
80000
384000 10000 30000
440000 260000
60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT B
RATIONALE
Improve ventilation to extend life of materials amp minimize health concerns Security energy efficiency Did RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 79500000
Beyond maintenance tliminate fixture as cause of leak Improve ventilation to minimize calJse of mildew Old RTU ~ inefficient save energy take strain off of CB boilers Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
$ 26lt400000
Improper location of grille- short circuits exhaust air Eliminate as source of leaks Leak security REHAB Cannot be secured $ 28935000
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions TQWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 444147500 Permits Contingencies amp Fees (16) S 71063600
GRAND TOTAL $ 515211100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
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Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace Windows Replace RTU (prep for AC) Gas-fired
Paint
DBLQCK Rebuild chases and showers amp comb fixtures New service sinks (2) 6 new exhaust fans and ducts Replace RTU for Ventilation (Prep for AC) Gas Fired Replace windONS Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sink (8 $3000 ea) Replace windows (security glazing) Enhance security for dUty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACIUTY Intercom System
COST
30000 275000 410000
80000
384000 10000 30000
440000 260000
60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATTACHMENT B
RATIONALE
Improve ventilation to extend life of materials amp minimize health concerns Security energy efficiency Did RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 79500000
Beyond maintenance tliminate fixture as cause of leak Improve ventilation to minimize calJse of mildew Old RTU ~ inefficient save energy take strain off of CB boilers Energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
$ 26lt400000
Improper location of grille- short circuits exhaust air Eliminate as source of leaks Leak security REHAB Cannot be secured $ 28935000
Eliminate maintenance some deteriorated beyond repair Improve exhaust Maintain Sanitary Conditions TQWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 444147500 Permits Contingencies amp Fees (16) S 71063600
GRAND TOTAL $ 515211100
Wakely Associates InclArchitects
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
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Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES October 22 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block (requires mech ventilation) (no securtty screens)
Replace RTU (Gas-fired) wfAC Paint
o BLOCK Rebuild chases and showers amp comb fixtures Nev service sinks (2) 6 neltN exhaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAB Add roof mounted exhaust fans Replace service sin( (8 $3000 ea) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS to remain) (Jail to accommodate handicapped elsewhere) Replace pass-thru doors wStainless Steel (30 cloors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
COST
30000
56000 600000
80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
ATIACHMENTC
RATIONALE
Improve ventilCltion to extend life of materials amp minimize health concerns
Security energy efficiency Old RTU - inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve ventilation to minim~e cause of mildew Old RTU - inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinclers access for emergencies Maintain Sanitary Conditions o BLOCK
$ 115500000
Improper iocation of grille- short circuits exhaust air Eliminate as source of leaks Leak security Cannot be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond repair improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to compiy with Code $ 87500000
TOTAL $ 430347500 PeTTnits Contingencies amp Fees (16) S 68855600
GRAND TOTAL S 499203100
Wakely Associates IncJrchitects
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
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Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
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-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
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4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
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4784 ~ __ 311112009 [Kroger
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~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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contest _ -FOd-fu_~~nuai~~~eling
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~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
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Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
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--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
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- - 1 I
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Count) Jail Novembe-122010
PROPOSAL 1
NEW JAIL FACILITY - DL1HAM AND ROSE STREET
Option A bull Nevmiddot J400 bed Facility
Estimated Building COSL Estimate includes development of28 Acre Site Estimate does not include demolition of the egtisting jail facility PenniLs_ Contingencies and Fees (16)
Option B bull New 1200 Bcd Facility (with Option to Increase Capacity to 1400 Beds)
Estimated Building Cost Estimated includes development of 28 Acre Site Estimate does not inelude demolition of the existing jail facility Pennits_ Contingencies and Fees (16)
=
WAKELY ASSOCIATES INC fARCHITECTS
400000 SF $40000SF ~ $160000000
~ S 05600000 G-and Total S185600000
340000 SF $40000SF ~ $136000000
~ S 1l760000 Grand Total 5157760000
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
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115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
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4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
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4784 ~ __ 311112009 [Kroger
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~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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4612009 USPS
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Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
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Internet KO~dY-k-- -
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21923 21923
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61 020091 Kr~g~ -shy - IS-h~~ _
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Fuel for truck
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Sams Gas Fuel for District business
i ~ ---
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1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
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13941 13941 I _- 11i_t ---J shyI _ __ I ~
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_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
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- - 1 I
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
llacomb County Jail November 122010
PROPOSAL 2
IMPLEMENTATION OF TIlE 2005 JAIL EXPAiiSION PROPOSAL
bull - 296 Special leeds Housing Beds bull iew 224 General Population Ilousing Beds
(additional option for 96 Housing Beds --- possible through Double Bunking) bull Demolition of Maximum Security and D Block Housing Units (Lose 216 Beds) bull tl1aintain 840 Beds in the Existing Tower bull Maintain 104 Beds in the Existing Rehab Center
1464 Beds (-ith option for additional 96 Housing Beds through Double Bunking)
SllOOOOOOO Estimated Construction Cost S 17600000 Permits Contingencies and Fees (16)
S127600000 Grand Total
- shy
WAKELY ASSOCIATES INC IARCHITECTS
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
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Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
MACOMB COUNTY JAIL INFRASTRUCTURE UPGRADES November 12 2010
ITEM
MS 6 new exhaust fans on roof Replace window opening with block and glass block
(requires mech ventilation) (no security screens) Replace RTU (Gas-fired) wAC Paint
o BLOG1S RebUIld chases and showers amp comb fixtures New service sinks (2) 6 new eohaust fans and ducts Replace RTU for Ventilation Gas Fired wAC Replace window opening with block and glass block Replace 20 doors to housing units Paint
REHAsect Add roof mounted exhaust fans Replace service sink (8 $3000 ee) Replace windows (security glazing) Enhance security for duty stations 2 amp 3
TOWER Raise showers add floor drain (SS (0 remain) (Jail to accommodate handicapped elsewhere)
Replace pass-thru doors wStainless Steel (30 doors) Replace exhaust fans Paint
ENTIRE FACILITY Intercom System
-
COST
30000
56000 600000 80000
384000 10000 30000
540000 51000 60000 80000
50000 24000
156100 59250
992500
100000 60000 65625
875000
Proposal 3 ATTACHMENT C - Minimal Upgrades
RATIONALE
Improve ventilation to extend hfe of materials amp mmimlze health concerns
Security energy efficiency Old RTU - Inefficient save energy take strain off of CB boilers Maintain Sanitary Conditions MS
$ 76600000
Beyond maintenance Eliminate fixture as cause of leak Improve venfllation to minimize cause of mildew Old RTU - Inefficient save energy take strain off of CB boilers Security energy efficiency Stick old hinders access for emergencies Maintain Sanitary Conditions o BLOCK
S 115500000
Improper location of gnlle- short circuits eXflausl air Eliminate as source of leaks Leak seclirity Canno be secured REHAB
$ 28935000
Eliminate maintenance some deteriorated beyond rep2ir Improve exhaust Maintain Sanitary Conditions TOWER
$ 121812500
ENTIRE FACILITY Replace system to comply with Code $ 87500000
TOTAL $ 430347500 Permits Contingencies amp Fees (161 $ 68855600
GRAND TOTAL $ 499203100
Walltely Associates InclArchltecls
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RECYCLABLE PAPER
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
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Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RESOLUTION NO FULL BOARD MEETING DATE
AGENDA ITEM
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve entering into an agreement to lease approximately 1500 square feet of office space at the Clemens Center to the Macomb Health Plan This space was formerly leased to DTE for a Customer Service Center and is adjacent to the current the Macomb Health Plan office The terms and conditions of the lease would be similar to the current Macomb Health Plan lease which is a 5 year lease with (2) 5 year renewal options that have step rent increases
INTRODUCED BY Commissioner Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE
FinanceNovember 232010
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
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4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
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I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
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4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
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Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
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4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
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--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Corinne Bedard - Intent to Lease Macomb County Property Page 1
From ltdarlene_cpamindspflngcomgt To ltg ilbert changmacombcountymigovgt Date 1115201064511 PM SUbject Intent to Lease Macomb County Property
Mr Gilbert Chang
Please be advised as a representative for the Macomb Health Plan we are interested in leasing the office space at 18 Market Street
This is the property formerly leased by DTE for an Customer Service Center According to Lynn from Facilities the property is between 1530 and 1630 square feet We are interested in an idenlicallease for the property adjacent to the property including rate terms and conditions Also as Macomb County allowed with our existing lease we are requesting a deferment in lease payments until we renovate the space to suite our needs We anlicipate it will take us two 10 three months to complete the renovations once we have obtained a permit from the City of Mt Clemens
Please let me know if you are agreeable to our request If so please have a blue print of the Ihis space to me at 1942 Hopedale Drive Troy MI 48085
Thank you
Dariene Vas
cc Terri Scott ltTerriScottmacornbcountymigovgt
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RECYCLABLE PAPER
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
-RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO receive and file the Forensic Audit Report from the Macomb Conservation District
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-)3-1)
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
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Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
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4831
4799
W_rkplacepro
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_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
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t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
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o (zehnders)
1
i
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-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
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-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
MACOMB
I ilL lrii~jlli~ jth Lk(lillb lt d1c-lcltin i )i~lllt (1()1 igt [ lllih lkil 1lild Jll
llrLt 1I1d ildlit~middot ~uhl llllcllLlrl IVUll dllhl llLlllt lrc n1iI111~ld illi shy
ulcii1LJ 1L 11 futl- ~11Lrclli)n
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
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Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation District
Forensic Audit Report
October 12007 - March 31 2010
Prepared for Macomb County Board of Commissioners
September 152010
Approved by The Macomb Conservation District Board
October 42010
11
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation District 72955 Van Dyke Ave Bruce Township MI 48065
September 292010
Macomb County Board of Commissioners Administration Building I South Main Street Mt Clemens MI 48043
Ladies and Gentlemen of the Board of Commissioners
Enclosed within this report you will find a presentation of our Forensic Audit its findings and our resolution It represenllt many hours of discussion considerable etlort and expense to determine how the need for such an audit came about We have also taken steps to place the district in a better position so that this situation does not take place again We are hopeful that it will answer the many questions that have arisen
The Macomb Conservation District wishes to thank the Commissioners Office for their patience and support as we struggled to resolve this problem We look fOlvlard to your continued assistance as we all strive to further improve the environmental quality in Macomb County
Sincerely The Macomb Conservation District Board of Directors
1Il
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
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4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
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I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
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4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
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Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
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4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
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--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Table of Contents
Cover Page i Fly Page ii Letter of Transmittal iii Table of Contents iv Purpose and Limitations and Executive Summary v
Overview of the Districts Development I
Auditor 2 a) How our auditor was chosen b) Auditors credentials c) Other consultants and advisors
Auditors Report 3 -18
MCD Resolution of the Audit a) List of missing receipts and
notations from Quick books 19 -21 b) Personal and annual leave overpayment 22 c) Contract language 23 d) Repayment agreement 24
Improvements in MCD Operations 25 a) Computer software training b) Credit card c) Income receipts d) Expenditure receipts e) Single signature checks f) Filing of minutes
Closing 26
IV
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
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contest _ -FOd-fu_~~nuai~~~eling
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Purpose and Limitations The purpose of this report is to infonn the commissioners on
1) How the audit was conducted 2) What the auditor findings were 3) The request to have sick and annual leave time calculated based on Ms
Rowleys contract 4) An arrangement to repay the district for overpayment 5) Corrections of the boards oversight
Like any governing body all members do not agree 100 of the time So even though we were not always unanimous in our deeisions all actions were taken with the approval of the majority
Executive Summary The purpose or this report is to infonn the commissioners ofthe results of our Forensic Audit how it was resolved and how the conservation district will improve its operations to guard against any similar situations in the future
Secondary Highlights We have listed six ways the district will take action to put safeguards in place This will include
1 computer training 2 changing how the credit card is used 3 proper receipting of income 4 proper receipting of expenditures 5 disallowing single signature checks and 6 improved filing of minutes
PrimarY Highlights Primary highlights include the results ofour audit by Mr John Bengel and the agreement of repayment to the district tor overpayment of benefits
v
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Overview of the Districts Development
In the 1930s as the Dust Bowl swept across the nation relocating an estimated 300 million tons of soil Americans realized the devastating effects of soil erosion Legislation began to take shape to better manage and conserve the nations soi1 In the 1930s aboutyj of the land was in the hands ofprivate owners Congress felt that to be successful it would need the help of the landowners so the focus was on rural America The point was to assist fanners and ranchers in conservation measures to prevent soil from blowing and washing away Its goal was to work at the Jocallevel rather than from Capitol Hill
Today land is continuously being divided This creates new landowners with little or no knowledge of land management It is clear that the part the Conservation Districts plays has changed to include new and expanding rolls while eontinuing to serve its agricultural base However it is important to remember our roots and why conservation districts camc into being in the tirst place
The Macomb Conservation District is a local unit of State Government established in 1950 We have in the past provided the following programs or assistance -- Groundwater Stewardship Program -- Forestry Assistance -- Pond Worltshops -- Purchase of Development Rights Program -- Urban Wildlife Management Assistance -- Conservation Education for all ages -- Native Plant Selection and more
We have partnered with numerous organizations throughout this and neighboring counties to provide service and support to the community We network through the Michigan Association of Conservation District along with Michigan State Universitys Extension Service and other like~minded organizations Over the years we have provided a wealth of information to the pUblic Our goal is to continue to do so in the future
Until 2006 Macomb Conservation District had on staffan Office Manager Assistant Office Manager a Clerk a Forester and a Ground Water Technician With State funding dwindling until it was totally removed in 2009 the district had 10 repeatedly take action to decrease operational costs Employment at the district was steadily reduced along with other cost cutting measures At present the district operates with one office person working three days per week Additional hours may be added for our bi-annual tree sale andor participation in community based outreach projects
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
How OUT auditor was chosen Mr John A Bengel CFE was referred to us by Naney Szikszay Below is a list of his eredentials This is the 3mconservation distriet audit he has presided over in the past 25 years This made him uniquely qualified to understand Conservation Districts policies and procedures
bull Graduate of Michigan State University in 1975 with a Bachelor of Arts in Business Administration
bull Employed with the Michigan Department of Treasury from May 1973 until November 2002
bull Fonnerly Manager of the SpeciaJ Audit Section in the Bureau of Local Government Services where he prefonned fraud examinations and assisted in the subsequent prosecution
bull Worked tive years in the office of Revenue and Tax Analysis during the passage of Proposal A tracking state revenues preparing revenue estimates for the Exeeutive Budget and compiling Michigan revenue reports
bull Fonnerly an analyst with the municipal Finance Division of the Treasury Department
bull He has made fraud presentations on behalfof the Michjgan Association of CPAs the Association of County Treasures the County Road Association of Michigan and the Michigan Association of Community Mental Health Boards
bull He is a member of the Association of Certified Fraud Examiners bull Currently self-employed in the area of fraud investigations and fraud
prevention training part time employed by the West Michigan Publisher and loves to officiate basketball games at any level
OtheT Consultants and AdvisoTs bull Colleen Reynolds EA of Garry Associates Inc Richland Michigan bull Kip Miller Michigan Department of Agriculture bull Nancy Szikszay Region Chairperson Miehigan Association of
Conservation Distriets bull Hannah Stevens Extension Educator and Innovation Counselor
Macomb County MSU Extension
2
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
JOHN A BENGEL CFE 6920 Dickson Grand Leige lH tBB7
517-627-7242 johnteneliVattnd
May 28 2010
Mr Paul Vermeesch Chairman Macomb Conservation District 72955 Van Dyke Avenue Bruce Township lU 48065
Dear Mr Vermeesch
At the request (If the fl1acomb Conservation District I have perforned a fraud examination concerning the possible misappropriation ofexpenditures questionable payroll related expenditures and credit card usage at the District The examination covered he period October 12007 1hrou611 March 31 2010 for the reviev of expenditures and credit card usage The revie of the Executive Directors sala-y personal and annual leave accumulated and used covered the period October 1 2007 through November 30 2010 Additional areas and tiHle periods covered by the exammation are noted more fully in the Scope of the Examination section following in this report
My examination was conducted in accordance with iavrful fraud examination teclmiques and included but was not limited to the folioving a review (lfbank statements and cancelled checks a review of invoices supporting payments made a review of any time sheets or payroll dowmentation supporting pajments made t(l the former Executive Director a review of the Employment Agreement with the Executive Director a review the Districts Board Minutes interviews of selected Ro~rd Members and other such evidence-gathering procedures as necessary under the circwnstances
Base upon the results of the examination 1find that there is evidence to support the conclusion that undocumented credit card charges were paid to Chase Card Services for purchases made on the Districts credit card (two separate cards-one account) during the period October 12007 through March 31 2U 1U Schedule A is a summa) ofmOlthly charges and the payment history [or the credit card with the appropria~e notes Schedule B is the detail of the monthly charges made on each card and the supporting documentation which w~s AvailAble to support those charges Additional comments regarding the credit card usage is noted in the Results of Examination section followin~
in this report
The review and swnmary oftbe Executives Directors salary and leave accumulation found that personal (sick) and arumal (vac3Iionlleae was acclllnulated for pay periods whicb were not eligiblt under the work agreement ofthe executive Direcor Adcitiona findings and comments along with other noted items are reported ir the Results of Examinations section following in this rep0l1
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
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supplies______ _ _ l_ 19438 jI
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4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
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--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
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Sams Gas Fuel for District business
i ~ ---
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1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
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13941 13941 I _- 11i_t ---J shyI _ __ I ~
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_~~lan~e charile Finance too 346
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Mr Paul Vermeesch Chairman Macomb Conservation District May 28 2010 Page two
I would like to express my sincere appreciation to the staff and Directors of the District for their courtesy and cooperation extended to me during the course ofthe examination If can be offurther assistance or if you ould like to discuss this matter please eontact me
Sincerely
]~tz j John A Bengel CFE
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation District Scope of Examination
The examination included but was not limited to the following
A A review ofall disbursements made and cancelled checks which cleared the Dislricrs bank account 75005203 2t FirstState Bank for the period October 12007 through March 31 20l0
B A review of Conservation District Roanl Minutes for the period January 1 2007 lirough November 30 2009
C A summary of a~l charges incuned to the Districts credit card payments made and review ofsupporting documertationavailable to identifyrhe mes and amounts paid forthe Districts Chase credit card for t~e per~od October 2007 through i1arch 3120 O
D A summary and analysis of the salary paid to the Executive Director and leave time accumulated and used for the period October 1 2007 through November 30 2010
E A review and test of cash receipts to detelmine the adequacy of the Districts cash receipts policy
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
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4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation District Results of the Examination
Disbursements Examination Findings
All checks which were issued and cleared the Districts bank account for the period October 12007 through March 31 20 10 were reviewed payees identified and amourts were verified with sllpporting docurrentation All checks -hich cleared the bank account were identitled ard accounted for No check recipient payees were found which were different than supported by the appropriate documentation Additionally all checks were issued ir the appropriate amount as supportec by the documentation
Check nwnber 4771 payahle to Jennifer Patterson in tlll amOUnl of $39980 cleared the bank on February 182009 The signature of the Executie Director Alane Rowley is the only authorizing signature on his check Ms Pattersun has made admlssons to the District Directors that she in fact signed Ms Rowleys authorizing signature to this check See Exhibit A
Each month MOST checks were issued with only one imthorizing signature This violates internaL controls board policy and potentially conDicts with procedures agreed upon with the Districts surety bOild company Additionally sole signata checks were issued for many Chase Ca-d Services payments which did not have the approprlate supporting documentatiol to support the paymenl
Review of Board Minutes
Minutes should be filed in a bound book with numbered pages to allow for an easily followed chronological review of District B08rd authorized transactions Cunently minutes are kept n file folders for respective calendar years With minutes kept in this manner there is rio assurance that all actions authorized by he board are properly uucumented For example boa-d action at the March 262008 meeting restored and authorized back pay for hours previously reduced by board action on August 152007 In the copy of the March 26 2008 mirutes provided for my review there was no mention of this board action because the minute copies were incomplete When searching the office for other documents a completed copy (ith the Execu(ve Directors signature) of the v1arch 26 2008 miwtes vere found which vere C-nmplelCd in detail and which supported the nstoring of the wages for the Executive Direcror
The official board actions of the District must be documented with appropriate correspondence attaehed sllpponing boal J ltKtions cnd sfould be signed by the District Chairman t1inues kept in detaiL in a bound book with proper documentation should support every official action taen by the District Board
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
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1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
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19 ~_~7
2288
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j I
I i
o (zehnders)
1
i
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-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation District Results of the Examination
(continued)
Credit Card Usage and Payments Findings
Ir accordance with Public Ad 106 of 1995 the District adopteJ the statutorily required credit card policy for local units ofgovernment on September 212005 To comply with state statue any credit cards issued and used by the District must be in the Districts name No documents supporting the application for and establishmg this credit card in the Districts name were found Additionally no informatioll which identified the mailing address for the credit card bill was found in the records of the District In most instances all payment am()lJnt~ posted to [he card ere made entirdy from funds of the District In those instances where perona1 items were paici for a District check was purportedly accompanied by a personal checkmoney orderelectronic check Use ofa personal credit card for municipality Or personal expenditures charged [0 the Districlll1ay violate the State Constitution state statutes and creiltcs potential saes tax related Issues
The Executive Director was given the responsibility of enforcing the credit card policy Inslal1ces of non compliallce ilh the Slate 12 and the boarci adopted policy were noted as follovs
The credit card was used for personal business unrelated to the Conservation District Documentation detailing all goods and services purchased was not provided The Execut~ve Director d~d not report negligcnee of the cards use to t~e Directors All credit card invoices were not approved prior to payment Written notations on a credit card bil regarding t3e purpose or reason for au expenditure is not appropriate supporting documentatioll as required by statute The Executive Director was the only authorizing signature on 21 of 23 checks issued to Chase Card Services for payment
Base upon the results of the examin(ltion I find that theres evidence to support the conclusion [hat unsupported credit card charges totaling $750] 92 were paid to Chase Card Services for purchases made on he Districts two credit cards durillg the period October 12007 through March J 12010 Schedule A is a summary of monthly charges and the payment history for the credit card Sclledule B is a $urrmary ofmonthly charges made on each card and the supporting documentation vi~ich vas available to support those charges As noted above 21 of the checks paic to Chae Card Services were signed only by the Executive Director Alane Rowley
Known personal items charged to the Districts credit card inchded the following items
$77500 RYC CR MEMB LLC Card 5106 $71817 Zehnders Card 4510 $41895 Americas Best (glasses) Card 5106 $14088 SEMCO Energy Card 4510 $43100 Riverview Campground Card 4510
7
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation District Results of the Examination
(continued)
Personal checksmoney orderselectronic checks from the Executive Directorand Jennifer Patterson were included with lhe District check payments for the above items although this could not be completely verified by available documentation A rersonal check from Jennifer Patterson for the last two items ($57188) was not honored by the bank when it waS presented with the Conservation District check for payment by the creCil card company An electronic check was posttd to the credit card activily on 092309 for the payment oflbe $57188 and the District incurred a $39 check charge all the credit card
Many expenditures charged to the credit card were not supported by appropriate documentation found with tht credit card information More than seven thousands of dollars of purciases charged to the Chase Card remain without documentation (contrary to statutory requirements) to support the purchases There was no supporting cocumertalion to Sllpport check number 4933 issued to Chase Card Services in the amount 01$78493 in October 2009
Additionally on Fehfllary 162010 check number 4975 issued to Chase Card Services in the amount of$1 86139 cleared the Districts bank account The credit card statement ard credit card receipts identifying items purchased were not found prior to payment Receipts from retailers which appear to be itcms purchased were provided as supporting documentation although no credit card statement was found to verify items purchased District ofticials have irdicated that the items purchased and billed from that statement are in the possession of the Conservatim District No payments or disbursements should ever be made without supp0l1ing documentation to support the checks issued
Salary Paid and Lean Accumulatiltm for the Executive Director
A summary of amounts paid as salary to the Executive Director for the period October i ~007
through Decenber 3 2009 (date final payroll check cashed) follows as Schedule C in this report Earnings regular hours vacation and personal hours used and accrued were summarized for the period
The following items were noted in the review of comrensatioll paid
In 44 pay periods the Executive Director accrued annual time tNaling 264 hours contrary to the provisions of the work agreement with the District This amounted to $456240 in Compemation paid to the Director as annual tine
In 44 pay periods the Executive Director accrued personal time at four hours perpay totaling [76 hours Based upon the work agreement (one hour per venty hours worked) [he hours accumulated should have been 98 hours This amounted to S I 34830 in compe1sation paid to the Drector as personal lime
8
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation District Results of the Examination
(continued)
With the issuance of check 4576 the leave balance~ as shoYffi by the Districts software increased annual leave by 12 hours and personal leave by 4 hours No doc_umentation was found to supporl the increase of these hours which resulted in negative leave balances used
An additional eight hours of annual leave accrual occurred with the issuance of check number 4619 No documentation was found to support the increase of these hours which resulted in negative leave balances used
Changes in the above noted leave balances resulted in excess leave usage and negative leave balances
Several time-sheets submitted by the Executive Director Juring the time period under examination did 110t have an authorizing signature of one of the Directormiddots
Payroll checks ofthe Execuive Director were issued with only the Executive Director as the authorizing signature
Cash Receipts Review
Prior to the examination receipts were not wntten for ALL collections received Tn most instances receipts were writlen only for cash collections and not for checks received ~ow the District uses a three-part receipt for CASH collections only Chccks received are nOl officially receipted All coUections ~ust be documented by the issuance of an official Conservation District receipt All receipt numbers should be slrictly cantroUed all oided receipts (wilh aU copies intact) sllo11d be accounted for and deposits should be made intact
To assure that IIll revenues of thc District are accounted for the District must enforce a change in poEey requiring that al revenues be receipted require that bank deposits occur intact and accourt for all voided receipts Revenues collected during tree sale activities can be receipted into a cash register type system which nurrerically controls receipts which controls voided transactions and which can provide daily totals for collection The daily tree sale collection totals are then receipted in the accounting sy~ltllI lith the issuance of a middotmiddotsundry persons receipts With thiS procedure in place all revenues can be deposited intact and a more complete audit trail for all District collections witt be in place
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
---Macomb Conservation District SCHEDULE A CHASE CARD SERVICES Purchase Paym~nl and Supporting Detail SUl1mary
For the perioJ OGlober 1 2007 through March 312010
Amount Amounl Charges Receipts Paid With Charges Receipts Paid with
Date CheGK Card Detail No Supporting Card Del ail No Supporting Cleared Number Arnounl 4b10 Tolal Documentation 5106 Total Documentation Notes ------~
1010107 4397 $30933 $12300 $12300 $000 $~8633 $11062 $7571 111407 4435 51798 39033 39033 000 lt2765 ]040 2825
12f1 iU 4448 25344 1165 1165 000 24179 24179 000 $66 receip found with documentation for 4511 01f0910B 441)4 12675 3503 1809 694 9172 29572 ~513 $204QOpostedlerror chanqed amDunl dUfgt $11977 fOl
021208 44l3 13351 6255 3638 2627 7086 4698 2388
030408 4511 59819 78D3 1234 6569 52016 5496 46520 040108 4528 32596 16400 16400 000 16196 000 16196
043008 4557 74596 39650 26354 13296 34946 000 34946 06111i08 45115 45370 717 000 717 44653 5710 38953
070208 4600 387 387 387 000 000 000 000 OBI060R 4635 52348 17526 17526 000 34822 29122 5700 090308 46~j5 36233 23657 17760 5897 12576 12576 000 Personal check for $41895 included with Districl check 100608 4675 18738 12011 5179 6832 6727 970 5757 $77500 charge for personal membership 1105fJ8 47(13 79583 68088 61l09a OOC 11485 11485 000
1212D8 4732 26656 19130 4368 14762 7526 000 7526
01105189 4715 4620 1270 1270 000 26350 000 26350 $23000 credi to card
020209 4764 0(304 000 000 000 52304 000 52304
031309 4784 65651 123789 36455 87334 10079 000 10C79 $71817 Zehnders included on J Patterson card
040609 4799 22773 8400 000 8400 1-373 8fJO 13523
ObU609 4821 92098 66721 58009 8712 25377 28170 -2793 excess receipts
0611009 4859 74657 26423 12600 15823 4E234 38870 7364
0710209 4888 1900 000 000 000 1900 1900 000
080609 4899 5641 57929 000 57929 -52288 000 -52288 Personal check from J Palterson--$571 88 091409 4914 41592 18630 6589 12041 22962 21062 1900 Check bounced-$57188 -$3900 chlrgc 100509 lt933 78493 10812 000 40812 37681 000 37681 NO RECEIPTS ATIACHED 110909 4904 50351 41574 36676 4898 9077 4955 4122 $5718B amcunl posted as paid 10 cc account 02f1610 4975 186139 000 000 000 186139 000 1861 39 $391~te feePrevious balance is $177639 0313110 5002 3573 000 ___~Q ____~ 000 3573 000 3573
Totals $1240519 pound655193 $366850 $288343 $676543 $210607 $461849
-D
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
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-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Consefaliol Dislrict SCHEDULE 8
CHASE CARD SERVCES
Sup~ortin9 Detail Summary
For Ihe period October 1 2007lhrough March 3- 2010
ChecK Card Supporting Card Supporting
Number 4510 AmoUlgt1 Detalr 5108 Amount Detail NOle____
4397 USPS 82CO Receint Romeo ViiI LOCK 485
USPS 41CO Receipt Prde amp Country 3338
SGampJEnter 3748
Kmart 1831 Receipt
Sheenas M~t 8381 Receipt
Romeo ViII LocIlt 850 Receipt
Total charges 12300 18833
4435 USPS 8203 Receipt Staples 5293 leceipl
Kroger Fuei ~201 Receipl Krogcr luel 2825
Meijer 1557 Receipt Main S1 8a 1895 leceipt
Merjer 5537 Recei~t Kreger Fuel 2752 Receipt
Madlhon 8773 Recei~t
Kroger 2491 Receirl
Shell 8846 Reipt
Meijer 2428 Receipt
Total charges 39033 12765
4448 Lumberjack 1165 Receipl Speedway 3229 Receipt No receipts attached
Suroo 2500 Receipt RcQn~trucled the bill Charges
USPS 662 Receipt
Zoom Fuels 2800 Pecelp1
Jorcans II Femily 2288 Receipl
Shaly Creek 8600 Rec8ipt Found wltll Gh~)lt 451 1
USPS 41 nO fcelp
Total charges 1155 24179
ltgt464 Tractor Supply 1694 rrec Grand Foaj L115 fooeceipl
Kmart 1809 Receipt WOW 31 00 Receipt Convention fuel
Shell 2000 Receipt Convfntion fOJf1
DawsonampSlevens 2713
Meijer 482 Receipt
WOW 3300 fooeceipt
Save-a-Iol 2800
Shady Creellt 11977 Receipl FOund With c1~dlt 41
USPS 11 05 Receipt
Tolal charges 3503 29572 520400 pos1ed in error
changeJ ltWIUUllt dUil to $1267gt
4493 ltroger 2627 UOl Myslle com 2388
roger FJer 3000 Receipl Office Max 4698 Receipt No rec attached
Sheen~ 638 Relteipt ReconsJucted the bill charges
Tolal charges 8265 7086
4511 Kroger 6569 MACD 4C800 520577 Shanly Creek bill
Sheena5 1234 ~eceipt Office Depot 572O
USPO 4100 Re~eipt
Meijer 11 00 Reeipl
Meije( 296 Re~ep
Tutill halges 7803 52J16
4528 USPS 8200 Recoipl Stapre~ 1~ 99
USPS 8200 Receipl GODtDDY 1413 97
Total charges 16400 61 96
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
bullbullbull bull ___ _ ~V bullbull bull u III SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summltlry
For lt1e period October 1 20C7through March 31 201J
Check Card Supporting Card Supporting
Numner 4510 Amcun Oail 5106 Amount Deail Notes
4557 USPS 2900 MSU EOUC 13500 No receipts aiachei
Sheenas 2896 Kroger FJel 2008 Rer()n~trucl d thO bill ch3rge~
Little Caesa~ 1590 Keceipt QUill 19438
Marathon 13844 Re~erpt
Wesco 10920 Receipt
Euon 7fiCO
Total charges 396EO 34946
45~5 Kroger 717 Marathon 20 DO
Kroger Fuel 5659 Reclt=ipt
Intl~t 36994
Tetai c1arges 717 44653
4600 USPS 168 Receipt ODO Ne recei~ts atlahed
USPS 2lll Receipt oao Recens(ucted the bill chaqes
ictal cI1arges 367 000
4-635 WM SuperCen 38 fi- Receipt usrs 606 Receipt
USPS 1042 Receipt Quill 28252 Receipt
KMart 85e Receipt Rile Aid 264 Receipt
BPOil 5600 Receipt Kroger Fuel 5700
Kroger 2873 Receipt
Kregel 1919 Receipt
Ma~ Sox Stop 1383 Receipt
Telal charges ~7526 34822
4655 USPS 532 Receipt Kroger Fuel 3644 Receipt
USPS 099 Receipt Americas Eest 41895 No rersGnec1ltJglsstlts1 cD payment
Kmart 1597 USPS 532 Receipt Pel3 check pajlposted to a~cl
USPS 4776 Receipt USPS 840) Recelpl
Kmart 1694 Rereipl
Speedway 5003 Rtltcepl
C ampJOil 5519 ReOOipl
Sheenas 537 Recept
KrOilH Fuel 4300
Tctal Gharges 23657 54471
4675 Kroger 2218 Receiot USPS 970 Receipt
FlOmlly Far11 005 ReceiJl Kmar1 464
SPOil 4400 INC CR MEloIB lLC 77500
Family Farm 2432 Kroge FlJel 4292
Tractor Supply 1956 Receipt RP ni 1001
Toal charges 1~011 84227
12
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomtgt Conselgtiation District SCHEDUlE B
CHASE CARD SERViCES
Supportin7 Detail Summary
For the period October 1 2007 through March 31 2010
Check Card Supporting Card Supportinl
Numtgter 4510-----shy ~mounl Detail 5106 Amount _----shy Detail Noles
4703 BPOil 4400 Receipt WM Super Cen 6332 RedNote IndicateD as relumelmiddoto(
Kmarl 1987 Receipt USPS 419 Receipt
Uline 17326 Receipt Murpny 2780 Receipt
Meijer 8869 Receipt USPS 134 Receipt
USPS 4L42 ReceIpt BPOil 2600 Receipl
Kroger 999 Receipt Target 1989 Receipt
McDcnalds 1198 Receipt Krcger Fuel 3563 Receipt
Kroger 4301 Rceipt
BPOil 10625 Receipt
Kroger 1128 Receipt
Wesco 7028 Rocsipl
KrogEr 3475 Receipt
Kroger 2500 Receipt
Total cllarges 68098 17817
4732 US Diary 11662
Clark 31 00 Soaring Eagle 7526
USPS 4388 Receipt
Total char~es H130 7528
4745 Traclor Supply 1270 Found Citgo 1854 $230 00 Credit to Card
Lone Star 15970
mOrJ(h Soacing Eagle 7526
Total charges 270 28350
4784 Not~inl 000 MACD 48000
Klordykes 1900
Kro(jer Fuel 4404
Total charges 000 52304
4784 evs 1534 Rete pI Kroger 5980 S71 Cl 17 ZehndersAlane check
Kroger 3007 Kroger Fuel 2199 rec in delail $4292 Kroger9121GB
Sheenas 41 49 Recepl Klondyfs 1900 rec in detail $9 70 U~PS81250e
Exxon 2300 Recept $71817 Zehnders undocumenled
Tlaclm Sllpply 529 Receip(
USPS 7242 Receipt
Sutgtway 13 51 Receipl
Zehnders 71317
Workplacepro 22650 Recei~l
Wofpfatpro 11510
Total charges 127369 10079
4799 USPS 8400 GODADDY 8388
Kloncykes 1900
Parki1g-Lansing 650 Receipt
Sfas Mkt 947
Kroger 2288
To(al charges 84 00 14373
I
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservalon Districl SCHEDULE B
CHASE CARD SERVICES
Supporting Detail Summary
For the period October 1 2001 through March 31 2010
Check Card Supporting Card Supporting Number 4510 Amount Detail 506 Amount Detail i0les
4831 USPS 4200 Receipt Kroger Fuel 1992 Receipt
USPS 8551 Receipt VISTAPR 1740 ihegible
Lumberjack Bid 4199 Receipt Klondykes 1900 Feceipt
Kmart 741 Receipt VISTAPR 2295 ilegiblp
Kroger Fuel 3000 Receipt Uline 12053 Invoice
Kroger Fuel 2200 Receipt Staples 2225 Receipt
Kroger 1798 Valero Town 2121
Meijer 8517 Receipt 26Romeo (pel) 10 51
Kroger 7523 Receipt
Marathon 4911
Kroger 2003
C ampJQil 6749 Receipt
Snell 4600 eceiPt
Subway 2229 Receipt
Exxon 5500 Receipt
Total charges 66721 25377
4859 Kroger 2446 Rocks n Roots 1876 Receipl
Shel 4300 Maralhon 2039
Kroger Fuel 3000 Speed Sop 1810
Kroger 3042 Klondykes 1900
Kroger 3035 VISTAPR 6 15 Shipped 0 School Section Road
USPS 1gtIIUO Receipt Intuit 36994 Invoice Confirmation
TOlal ci1arges 25423 46234shy
4BBB 0 Klondykes WOO
4899 Semco Energy 4088 ~enIPerlton Klondykes 1900 Pers chec~JJPalterson-$571 88
Ace Hdw-e 741 Sams Gas 3000
Riverview Caml 431 00 JenPerson
Total charges 57929 4900
4314 Clar1lt 2500 Receipt USPS 105 Receipt
McDonalds 739 Feceipl Kroger FLel 3940 Receipt
Armlia FOlr 9200 KloMyKes HOD
Kroger 2841 Google 3427 Receipt Internel receipt
Kroger Fuel 3gt50 Receipt Quill 5784 Reeipt Facking Lislinternel receipt
GFS MKTFLC 2253 Reselpt
Ret Payment 57188
ROIl Paymell( Fee 3900
Total charges 18630 70497
4933 Marathon 3250 Klondykes 1900 No receipts attached
Mail Eox Slop 14554 Oill 17089
Inluit 9530 Rd Payrrer( 57188
Thee Ofice Put 4676 Finance Ch Adj 346
USPS 8800 Alphbel Signs 7046
l3e Fee 3900
USPS 4400
KmoJer Fuel 3000
Total charges 40812 94869
L
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
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imiddot ~
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- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
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I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
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----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
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Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
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--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservaticn District SCHEOLLE 6
CHASE CARD SERVICES
Supporting Det~JI Summary
For the period October 1 2007 through March 31 2010
Check Card Number ~51O
4964 USPS
CVS
Ol()(on
Exxon
Rallys
IltlOger
General Jims
Kroger
Kroger
Total ch~rges
Amount
Supporting
Delail
1550
3348
4820 ReceIpt
71 50 Receipt
14pound1 Receipl
15737 Receipt
2084 Receipt
929 Receipl
4495 Receipt
41574
Card
5105
Klondykes
McDonalds
Kroge Fuel
Amount
Supporting
Delil
1900
1747 Receipt
3208 Receipt
6855
Not8s
4975 Unknown Late charges 3900
Total ch~rges 0 3900
5002 0 0 Unknown 3573
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
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supplies______ _ _ l_ 19438 jI
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)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
l1acomb Conservalion Districl Schedule C Cxecutive Direcors Payroll Summary-cash basis
Jclober 1 2007 through November 30 2010 llane Rowley$1635$1735 hourly
heck Py Hourly Sick Annual Sick Annual Sick Annual Iearing Check Period Pay Totai Regular Leave Leave Leave Leave Leave Leave Dale Check Amount Dates RaJA Hours Hours Used Jsed Accrued ~ccrued Availab~ Available Notes 100407 4394 $101502 91730 $1635 8000 7500 000 500 400 600 8750 4600 Check stub has wrong pay dates indicated 101907 4407 101502 101-14 1635 8000 6900 1100 000 400 600 8050 5200 110207 4428 100974 101427 1635 8000 8000 000 000 400 600 8450 5800 1116107 4440 100973102811110 1635 8000 3950 3050 1000 400 600 5800 5400 1210307 4447 100973 111124 1635 8000 4300 3700 000 400 600 2500 6000
1214107 4451 100973 11251208 1635 8000 7200 000 800 400 600 2900 5800 122107 4462 100972 12922 1635 8000 4900 1100 2000 400 600 2200 4400 0111108 4466 101089 1223105 1635 8000 4600 2400 1000 400 600 200 4000 012508 4475 101091 10619 1635 8000 6000 000 2000 400 600 600 2600 021508 4499 85584 1201202 1635 6700 5100 000 1600 400 600 1000 1600 022508 4506 81969 20316 1635 6400 6400 000 000 400 600 1400 2200 031708 4513 101091 217031 1635 8000 7300 000 700 400 600 1800 2100 0312108 4519 72458 30215 1635 5600 2900 300 2400 400 600 1900 300 0402108 4530 86701 31629 1735 6400 6300 100 000 400 600 2200 900 0403108 4535 83657 100 1069 hourslrestore and paid back pay 041808 4545 106929 330412 1735 8000 6900 300 800 400 600 2300 700 0514108 4561 106931 41326 1735 8000 8000 000 000 400 600 2700 1300 3 hours indicaled as banked 052108 4576 101822 04127510 1735 7600 7000 000 600 400 600 3100 1300 35 sick 125 hours shown as annual leave balance 052708 4584 106930 511524 1735 6800 5600 1200 000 400 600 2300 1900 ShOWing 31 annual balance 27 sick balance 06(2008 4590 85374 52516107 1735 6300 1500 1900 2900 400 600 800 -400 Showing 8 annual balance 12 sick balance 0627108 4598 82820 60821 1735 6100 4900 1200 000 400 600 000 200 Showing 14 annual 4 sick balance 0711108 4619 75924 612207105 1735 5550 4700 O()() 800 400 600 400 000 Showing 20 annual 8 sick ball lIs nol approved 072508 4629 87928 710619 1735 6500 5300 1200 000 400 600 -400 600 Showin9 26 annual 0 sick ball tfs not approved 080708 4637 82257 0712082 1735 6050 6050 000 000 400 600 000 1200 Showing 32 annual 4 sick baills not approved 0812708 4650 103712810316 1735 7750 4550 000 3200 4()() 600 400 -1400 Showing 6 annual 8 sick ball 090508 4659 82821 81331 1735 6100 6100 000 000 400 600 800 -800 Showing 12 annual 12 sick ball lis nOl approved 0912308 4670 83484 9114 1735 6150 5050 1100 000 400 600 100 -200 ShOWing 18 annual 5 SiCK ballts 100ais 605 100108 4G77 79704 91528 1735 5300 4500 800 000 400 600 -300 400 Showing 24 annual 1sick balts not approved 1011608 4694 82820 9281011 1735 6100 5800 300 000 400 600 middot200 1000 Showing 30 annual 2 SiCK balts not approved 10130108 4702 92372 101225 1735 6850 6850 000 000 400 600 200 1600 ShOWing 36 annual 6 sick ball 111308 4722 79040 1026118 1735 5800 2600 800 2400 400 600 -200 -200 Showing 18 annual 2 sick ballts nol approved 1112608 4729 80367 11922 1735 5900 5300 600 000 400 600 middot400 400 Showing 24 annual 0 sick ball1s nol approved
122408 4734 63256 1123126 1735 4650 3550 000 1000 400 600 000 000 Showing 20 annual 4 sick bait 123 108 4746 63256 126120 1735 4550 4550 000 000 400 600 400 600 Showing 26 annual 8 sick ball 0113(09 4751 50040 1221113 1735 3500 3500 000 000 400 600 800 1200 Showing 32 annual 12 sick balls not approved
020209 4759 79157 11417 1735 5800 5800 000 000 400 600 1200 1800 Showing 38 annual 16 sick bal
120509 4766 81711 111831 1735 6000 5200 800 000 400 600 800 2400 Showing 44 annual 12 sick ballts not approved
-cr
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
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-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Macomb Conservation Dislrict Schedule C Execulive Directors Payroll Summary-rash basis (continued) October I 20071hrougn November 30 2010
Alane Rowley$1635$1735 hourly
C1eck Py ourly Sick Annual Sick Annual Sick Annual CieanJl9 Check Period Pay Total RegUlar Leave leave leave Leave leave Leave Date heck Arr10unl Dales Rate Hours Hours Used U~d fgtccru8-9 Accrued Available AVcliable Noles 02f2709 4778 $8654 2114 $1735 6350 3150 000 3200 400 6m 200 -200 Shlwing 18 annual 16 sick ball 030809 4781 64036 21528 1735 4600 2100 700 1800 400 600 900 -1400 Stlowing 6 annual 13 sick ball 0312009 479shy 791~7 3215 1735 5800 5800 000 0)0 400 600 1300 -800 ShOWIng 12 annual 17 sick balts not approved 0410109 4796 671L15 31829 1735 4900 2300 800 1800 400 600 WO -2000 Showing 0 annual 13 ~ick ball
050409 4824 72785 3130412 1735 5160 5160 000 000 400 600 1300 -1400 Showing 6 annual 17 sick balJts not approved
05106109 4829 131057 41225 1735 9900 9900 000 000 400 600 1700 -ROO ShOWing 12 annual 21 sick bails not Clpproved
0511809 4R53 58173 412659 1735 4000 4000 000 000 400 600 2100 -200 ShOWing 18 annual 25 sick ball
060 109 4658 75850 51023 1735 5400 5400 000 000 400 600 2500 400 Showing 24 annual 29 fOick balfs nol approved
062909 4866 53007 52466 1735 l600 3600 000 000 400 600 2900 1000 Showing 30 annJal 33 sick bails nol approved
0710109 4076 58738 6r7l20 1735 050 4050 000 000 400 600 3300 1600 ShOWing 36 annual 37 sick balfts not approvpd
0717109 4891) 55620 6211714 17 35 3800 38)0 000 OCO 00 bOe 3700 2200 Showing 42 annual 41 sick ball
073C109 4897 542 94 7518 1735 3700 37)0 000 000 400 600 4100 2800 Showing 48 annual 45 sick baills nol approved
0826109 4902 59402 718801 1735 4100 41 00 000 000 400 GOO 4500 3400 Showing 54 annua149 sick balls nol approved 06131109 49~1 63845 82115 1735 4450 4250 200 000 400 600 4700 4000 Showing 60 annual 51 sick ball
0831 109 4919 54295 81730 1735 3700 3700 000 000 400 600 5100 4GOO ShOWing 66 annual 55 sick ball 092G09 4925 60027 831913 1735 4200 4200 000 OOJ 400 GOO 5500 5200 Showing 72 annual 59 sick ball
101509 4950 60627 9326 1735 4200 4200 000 000 400 600 5900 5800 ShOWing 78 anllual 63 Ick ball
101509 4052 40733 9f27101U 1735 3100 3100 000 OOJ 400 600 6300 6400 ShOWing 84 annLal67 sick ball
1110908 4963 81522 1011124 1735 5850 5850 Qoo 000 400 600 6700 7000 Showing 90 annLal71 sick boll
1119OSl 4970 63180 101261118 1735 4400 4400 000 000 400 600 7100 7600 ShOWing 96 annual 75 sick bal
1210309 4978 51841 110821 1735 _ 3500 _ 2300 _ 600 600 400 600 6900 7600 Showing 102 annual 73 sick balls not approv~d
Totals $4678982 339210 283710 24250 31100 22800 34200
-J
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
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1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
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19 ~_~7
2288
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I i
o (zehnders)
1
i
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-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Exhibit A
4111 S399SG OZl6fZO)9
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
1shy j
=-1+
1-~~20091 Citgo Lone Star ---------shy
Soaring Eagle 1
21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
---shy
4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
--I-----~-
t-----shy1-------I
1798 49_11 20_03 2121 10_51
_ __ __ _ 1251[ --shy ------shy ----5~8____ _ -_ L
__ 21_991 i
- -shy )sect- 255-001- 25596
~_~J 1 8388
19 ~_~7
2288
I
+ I
-----J-shy
j I
I i
o (zehnders)
1
i
IIshyI f
-1-shy---+--------shy
~ --r-shy -
i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
181
19 1615 I
j
I I
-------shy
ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
------------
Check IItems with no receipts ic ------------ --------shy~-------- I
sum audit amount ________________t~~dor quickbo~_ks en~ l~mount
I43971-_ 01 ql_9Q7 ~
Romeo~[e 1~_k_~l0ith_l5eys_~_n~~_~ice 1
4_85----+ --r- IPride and gltltJr1~_ry______ curtains and rods for office 3388 J--+------- -=1-shy3748 7621
imiddot ~
_ 75711 -- -i--i -I__S 9~rt~_-_ntertainment_Cl~~ house exeenses
I -- - - I --- - _-_ _-----r shy- - _ __ --- _- _---shy-_middotmiddot_middotmiddotmiddot1-shy
28_25 28251 __ 2825 4448 12f12120071 4435 _1~~12007)ltr~~~~e~ __ Fuel
- 4464 1f9f2008j
lDawson and Stev~~~- ~e_~1_g e)(~ense 13L 0IDinner in Gr~r~ng--annual meetin~ __----__----- -- ----- shySave a lot Food for meeting 28 Tractor supply - r-+-cifi~-~~ppllei-b~g-Spray --- 1 __ ~~~ _ 72 071 72 ~ __ _ __+_
4493i 21~f_q()8rKro_ger~~------ Food for Open house elections i ------ -- ---r-shy
~ 11shy
_~LRL Mysite com Internet website host C5 --- - -- --- --- -- -- ----t-- 23~5J115 501 1 ---- ~-- --- ----+ -~-shy
-- ----- -I-I oJ_r~nsacti~I1r_~_~ _ _ c_~ __~I
4sXf--- --3142068tKr~g_er Food for district annual meellng 6569 j ~_ACD ~~ann~i_01elin9 exp_ence _ 5~0~ -----J- _BIUfOr _~Janty Creek 20577 Re~~~ra~r_~ _$_~~1other meetin~ e~~_ldrtures O~El Depot __
I 53089 __ ~O 89 I I 1 4528 4~1I2008 S~ples ------ _I~~_p~~-ro~ tree sale 14_99 1_ i ~_
GoDaddy CebsitEl) We_~_s~e_ __ 146_97 L 16196 16196 i - -r
----4557l- -4f30i2ooe j-iT~yens--- _Posta_~e __ _2pound3__ ___I ----- ----j------shyiSheenas ~_ood_~r _flol_~~~Lfleetlrlpoundl_ 2896 I
-- ----lExxon - --- 75 r--- IFuel for truck ~_~_getting tr~_j -I +Purchased pond books for resale 26~j- --I ----------shy-Fuel for t~uck f~~g-ttng ~-__middot_--T=shy r~~~~~~Ishy1 Papermk cartridge amp other office r
supplies______ _ _ l_ 19438 jI
148242] -48242j 4585 611--120osrKr~~~~ shy -~---shyMeetin9 exe~~ ---------------1---shy
M_arathon Fuel for truck travel Imiddot 7 -1~r=~~-~~~ -i 1 IntUit 1I~UiCkOOJ ~__~~~I~_sub~riPtion _-+- _ 36994 _ 397j 1shy3967j - 1
4600 7f212008 All OK ----_ j4635 8L~Qreg_5~oQ~_rfuel I 57 571 57~~~~ ~_~~Fshy4655 _~1~2008 Kroger fuel 43 1i 1
Kmart Ofice sUPRiies 1597r ~shy 1 58 97 1 I------4675 i
1
II I __ 441- 5a 97j10612008 BP Oil IFuel for ll-uck I
Fa~ily Farm (and Home p~~-ts -for signs i - - -+-_shy- ---------- -----------r---- shy -~ I
K Mart Office supplies ----- ---1-------- ----_- +---shy1Kroger Fuel Fuelfortruck_-- - ---_ _- ---- -- [_------------ shy ----- shy ~~I-jiBP Oil t_uel for truc~ __ ---I shy
12589 12589
---C
Soaring Eagle
115f2008 All OK - ----shy ----shy
1211_~_q_08 u~g_j_~L
Clark-( f------~g
4732 _ _Calen~_~~ for gi~~_~l2~o_rr1_ Fuel for InJck Deposit foro-one night at conveilHon- oom 7526
1_~_6_~2t--- -1-shy31 e-----shy --shy
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1-~~20091 Citgo Lone Star ---------shy
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21212009IMACD-shyI ----shy
_ ~flt_LondyJltes _
_----~ogipound~el
4745
--Ishy4764 1
i i --shy i -shy
4784 ~ __ 311112009 [Kroger
1 22288i 22288r--shy
_____L
~o_~_~_~_acti0r_~~~t_ (Fuel for truck Yss fuel for truck 18_54 (annual meeting)St annual con-vent ----shy - -169-7
--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
-lshy-t---shy
I T
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4831
4799
W_rkplacepro
_~l~ _ Krog~r Fuel
_bullKJondyke
__ ~6f200sect1~~)Q_e~ Marathon
Kroger Valero town ----shyRo_me_ (pet)
4612009 USPS
__ _GoDaddL_ Klondykes Shoonas Markel
--~-~amp~g~~--~=
Food for volunteers
Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
~uel_for 9istrlCt business
Internet KO~dY-k-- -
_Stamps for confirmin orders
__~_eE_~~~~_hosbn~_~ltgt~_ one _year _
__In~r~_~_t~~n_~yen Marc~_ m_eeting _~~pnses
_March meetlng_e~P09nses_
t
- - - --shy-----------shy
21923 21923
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-1-shy---+--------shy
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i
--ishy ---j 118_84 87_12 2793 excess receipts
61 020091 Kr~g~ -shy - IS-h~~ _
I~~~_F_lj_el I -------shy_Kroger Marathon
~peedstp _
~~~dyke
Vi~E_tistaprlnt _
_48l
---+-shy_L_
-i---shy
Tree sale-food for volunteers
~_Le1 ~OYee sale Fuel for tree sale
~oo~_a~_~rogertree sale _Jood at Kroger tree s~_le
Fuel for truck
Fuel for truck
Internet
sect_ig~fotruck
23187
-----i-shy231 87
24461 43 30
- -shy ------shy3042
3035 2o_39
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ggt n
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
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_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
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--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
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5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
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----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Soaring Eagle
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--Annuiimeeting)Fooej-for dlr amp-~taff 7526 --shy -r Cost rC91pt fo-unciiri the-nect mortilshy ---- shy--------T-shy 263_5 263_5 MAa5Co~vention expenses - ---- shy 460 __ - t j~t~~~~~et_-----middot __~4~~~5230i-52304j iFood (for meetings) _ _1 30-o71 i I Earthday shrt eta-trail-d- poster ---r---- ------- -[
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4612009 USPS
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Fuel to transport tr~~__ Food for volunteers Fuel for truck ----shy
contest _ -FOd-fu_~~nuai~~~eling
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Internet KO~dY-k-- -
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61 020091 Kr~g~ -shy - IS-h~~ _
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Fuel for truck
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Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
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----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
4884- 72120091 a K 1 - ~- I
---shy-4899Iai6f2009IAce Hardware --SWeed sp~~_ __-L L_ - i=--=-=-- ~ --- - ------- __ iLond~k~-- __lSIond~ke Inter~et fe~_ ---=t I - - 1 L
Sams Gas Fuel for District business
i ~ ---
-~ 9
1-5641 (debl~S-~~ ~~_u j 1_5641 _ I _-Tickets for Armada fair booth4] --~~~_~9IA~~~aFai~__shy volunteerE I 92
lKroge~ __ Board meeting expe~~~ood __ 28~_
Klo_~yenkes _ Klor~dykelnlernetfee ___ 19 ---l
13941 13941 I _- 11i_t ---J shyI _ __ I ~
---t- I _ jI-+-I_~ju~___ Cllstom~r malltlJer program _~3 ~ _ _L __
_ ~~esOfflC~u~ _ +~~~ ~xf~~e billw~rkhop-- 46~~ _ t t-- shy----- -- --1--- ---j ----- --- -i
I
It
--I~~~~i~_-~1~9-~e pio~o ~ ----shyIUSPS Treesaleconlirms 44
--- ---- - ---- ---- ---------- shyKrler Fuel Truck fuel 30
_~~lan~e charile Finance too 346
J
II Late Fee Lille lee 39 _1 ~
I i ~ 78493 78493
4964 _1119-f29~Jy_~ps 15~ ------shy---j- shy
I~~~dtkeS ------- I 33~=6T~F 902 +shy
--+~9~~_1 2~ 6~J~_ -------~ ~~~~~~_tf62J1-_~~~~_fOUr__~ ~61~9 ~ ~6~~ 1861_3~~ _ _ __ -rshy
___--1- _
5002 _~3jL~~~9~_~ tlntereSlgtncredltcard_ _ __ 35_73 3573 35731 -1__ ----1--shy ---I
- - 1 I
1 ----+-shy
1
----Ir~~o~ ~~1~i~I~~~~t~~~~~O~~~~bc~~= middotmiddotmiddot~middot __t 1shyadded Into the Quick books print oul above +
)J-
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Personal and annual leave overpayment
~ - -
MACOMB CONSERVATION DISTRICT 72955 Van Dyke Ave Bruce Township Michigan 48065
Phone 586-752-9580 Fax 586-336-3861
Email macombcdyahoocom MACOMt
The mission of the Macomb Conservation District (MeD) is to ert5ure that land water forest and wildlife and all natural resourCes of the county are managed for
sustained use for future generations
Dear Alane
The board has had an opportunity to review the fraud examination report prepared by John
Bengel dated May 28 2010 and to hear his presentation at the last board meeting We recognize
that there were shortcomings in a number of areas in the period from October 12007 through
March 31 2009 These include improper personal use of the Districts credit card improper
payroll calculations incomplete receipting of collections and missing receipts for credit card
purchases One signature checks and filing of hoard minutes were also an issue
Neither Mr Bengel nor our board find any evidence to support the idea that you are guilty of any
willful disregard for the best interest of the Macomb Conservation District There was a lack of
oversight on the part of the board that would havc helped you in eompliance matters but until
these issues arose we were unaware that there were problematic procedures being followed
However because oferrors in the annual and personal leave computation the board has voted to
request that you contact the board chair wilhin thirty days of the receipt of this letler to make
compensatory payment arrangements
By majority vote of the Macomb County Conservation District Board of Direclor~
Paul Vermeesch Chairman MCD Originally crealed Wednesday June 23 2010
22
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Contract language
Article II
Section 1 Vacation (Annual Leave) Employee shall be entitled to 6 hrs Annual Leave for every 80 hours worked Annual leave may be used on an individual hour basis with pennission from the supervisor Not over 80 hours of vacation time shall be earried over into the next year Employee may eonvert up to Y2 of their annual vacation to cash
Upon termination of employment the employee shall be entitled To any earned unused annual leave pay which will be included on the employees final check Annual leave pay will be made at the employees normal rate of pay excluding overtime
When Mr Bengel caleulated the amount of repayment no credit was given for
hours worked less than 80 hours per two weeks This is a different interpretation
of the contract which clearly states 6 hours per every 80 hours worked
23
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Repayment agreement
Macomb Conservation Disrrict 72955 Van Dyke Ave Bruee Twp M148065 Phone 586-752-9580 Fax 586-336-3861 Email macomhcdyahoocom WtyenwMacombConservationDistrictorg
September 2 2010
Alane R Rowley 33841 School Section Road Richmond MI 48062
Dear Alane
Per your request in your letter dated August 30 2010 following is the breakdown of the amended total of vacation and sick leave owed by you to the Macomb Conservation District The board is also in receipt of your explanations ofthe credit card charges as well as the spreadsheet supplied to you by Hannah Stevens
The total amount owing for personal time (sick leave) accumulated remains the same as reported in the forensic audit prepared by John Bengel This total owing is $134830
The total amount owing for leave accumulated differs from the amount reported in the forensic audit The method of calculating the leave hours in the audit gave credit according the employment contract only if 80 hours were worked in a single pay period The board determined at its regular board meeting on August 4 2010 that the total hours worked should be credited in their entirety which would change the amount owing This revised figure as was calculated as follows
311 hours paid during the reviewed period -210 hours credited per board decision
101 hours owedover paid 101 houm x $1735 per hour ~ $1 75235
Please remit payment in the amount of $31 0065 within 10 days of receipt of this letter If you wish to make payment arrangements you must do so immediately and payment must be received by the tenth day from when you receive this letter Time is of the essence in responding to this matter
We appreciate your cooperation and have determined by motion oflhe MCD board that this matter will be elosed upon payment in full ofllie amount owing No further action will be taken by the Macomb Conservation District in relation to this forensic audit upon satisfaction oflhe $310065 owed
Sincerely 24
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Improvements in MCD Operations
Computer software training Colleen Reynolds EA of Garry Associates Inc Richland Michigan was recommended to us by Kip Miller (Michigan Department of Agriculture) and Nancy Szikszay (Michigan Association ofConservation Districts) as an expert in Quick Books She is aware of the special needs of conservation districts Her help will be vital as we become familiar with Quick book accounting needs and requirements She has worked with many other Conservation Districts across Michigan
Credit card Policies for keeping and using the credit card must be improved The credit card should be kept in a secured place in the office It should not be carried as a personal card It should only be used with the permission of the Board of Directors in situations where it is needed for approved purchases
Income Receipts Outdated 2 copy receipts were being used for income in the office and at tree sales We will now be using a 3 copy numbered receipt for all transactions
Expenditure receipts The Board needs to be more diligent in verify all receipts A system needs to be developed where the board members review receipts before or during each monthly meeting
Single signature checks All checks require 2 signatures
Filing of minutes Minutes will be indexed and filed with numbered pages in each month
25
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
The Macomb Conservation District regrets that these problems took place We have made a sincere effort to resolve this situation We have found this to be a learning experience that will improve our district
We are satisfied that this is a positive outcome It will allow us to move forward in our efforts to serve the community and further our cause to help others make wise choices about the use of our natural resources Our hope is to move forward with activities such as workshops and educational events including pond management poster contest for elementary tree selection and maintenance students envirothon for teenagers bi-annual tree sale
WHIP to serve property owners who wish to improve wildlife habitat EQIP with technical service through NRCS providing cost-share As well as providing information and referrals to the general public
OUR THANKS TO THE MACOMB COUNTY BOARD OF COMMISSIONERS
MCDs Board of Directors Vote to Present This Report
Betham Yes Mikolowski Yes St John Yes Vermeesch Yes Welsh No
26
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RECYCLABLE PAPER
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
qa RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__-see-below--- _
INTRODUCED BY_--from-the--floo--r _
Althe 11-18-10 meeting olthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following action was taken
MOTION
A motion was made by D Flynn supported by Moceri to recommend that $50000 of discretionary monies out of the Contingency Fund be made immediately available to the County Executive-Elect to assist in establishing the Office of County Executive as called for by the new County Charter and to be used to support ordinary and necessary expenditures commonly appropriated through the Countys General Fund Budget the Executive-Elect will submit an audit report of expenditures to the 2011-12 County Board of Commissioners The Motion Carried
COMMITTEEMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RECYCLABLE PAPER
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO__middotsee--below--- _
INTRODUCED BY_-from-the-Jfloor _
bullAlthe 11middot18middot10 meeting ofthe Ad Hoc Committee to Begin Deliberations Regarding Transitional Issues Related to the County Charter the following actions were taken
MOTION
A motion was made by Moceri supported by D Flynn to recognize that the Office of County Executive and his immediate staff should be located on the ninth floor of the County Administration Building the Board of Commissioners will continue to utilize the large meeting room on the ninth floor for both committee and full board meetings the offices of the Board of Commissioners and its immediate staff will be relocated to the eighth floor in space currently occupied by Corporation Counsel it is understood that some build out may be necessary to house the Office of Corporation Counsel but every effort will be made to have both the County Executive and Board of Commissioners utilize existing space on the respective floors since both the Executive and Board of Commissioners want to be fully operational on January 1 2011 physical moves as well as telephone and technology relocations will be implemented during the last two weeks of December or as soon as practical further that any costs associated with the transition would come out of the 2010 Contingency Fund The Motion Carried
COMMITTEEIMEETING DATE Ad Hoc 11-17-10 Finance 11-23-10
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RECYCLABLE PAPER
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Cle RESOLUTION NO _ FULL BOARD MEETING DATE _
AGENDAITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO approve the five newly elected commissioners to attend a Michigan State University Extension New County Commissioner Workshop at a registration cost of $150
INTRODUCED BY Irene Kepler Chair Finance Committee
COMMITTEEMEETING DATE Finance 11-23-10
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
November 15 2010
rNSERTNAME INSERT ADDRESS
Dear INSERT NAME
For more than 40 years state and local government education has been an integral part of MSU Extensions work to link the concerns of the people of Michigan with the knowledge resources of the states land grant Wliversity Michigan State University The state and local government program offers learning opportunities and information to public officials and the general eitizenry on topics including
bull State and local government organization and proeess bull Public budgeting and finance bull Intergovernmental agreements bull Benchmarking and perforrrumee measurements bull Strategic planning for governmental Wlits bull Planningpositioning for ecouomic development bull Effective meeting management
Following elections every t0 years MSU Extension in partnership with the Michigan Assoeiation of Counties offers New County Commissioner Workshops throughout the state to assist commissioners and other elected and appointed officials prepare for their leadership roles in county government Workshop topics planned for this years series of training programs are
bull Commissioners as policymakers bull Organizing the county board bull County governmental funetions and serviees bull Legal Issues tor county boards bull County administration bull Fiuancing county government
Thc Southeast Michigan session is scheduled for December 13 2010 at the MSU Tollgate Conference Center Novi I havc attached a flyer with morc information about this training that includes additional dates and registration mformation
Sincer y lJ l~(~~
arie A Ruemenapp I District Coordinator
Enclosure
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
New County Commissioner Workshops 20IO
Dear County Comissioner
Were pleased to announce the New County Commissioner Workshop series for 2010 Please considshyer attending these workshops as well as sharing this information yen1th newly elected county commisshysioners You will be joining nearly 700 other commissioners throughout Michigan middotwho serve in this valuable and influential role For more than 40 years Michigan State Universin Extension and Michigan Association of Counties have offered this workshop series and other educational opportunishyties for new and returning commissioners administrators and county officials We encourage your participation in one of the workshops and look fonvald to meeting with you
Best wishes
Your MSU Extension State and Local Government Team
Dates and Locations NOVEMBER 22 2010 Big Rapids 300pm-800pm Holiday Inn Big Rapids 1005 Perry Aenue Big Rapids MI 49307
NOVEMBER 23 2010 Grayling loooam-3oopm Ramada AuSable Valley Inn 2650 South 1-75 Business Loop Grayling Michigan 49738
DECEMBER 7 2010 Kalamazoo Kalamazoo Valley Community College (M-Tee Center) 7107 Elm Valley Drive Kalamazoo MI 49009
DECEMBER 92010
Escanaba 1O00arn-300prn Bay College M-Tee Center 2000 N 30th St Escanaba MI 49829
MICHIGAN STATE UNIVERSITY
EXTENSION
DECEMBER 13 2010
Novi 30 0pm-800pm Tollgate Conference Center 28115 Meadowbrook Road Novi MI 48377
DECEMBER 14 2010
Frankenmuth 3ooopm-8oopm Bavarian Inn Lodge One Covered Bridge Lane Frankenmuth MI 48734
Workshop Topics Organizing the County Board bull Committee structure bull Board rules and practices
County Administration bull Central county administration bull Elected and appointed officials in county govshy
ernment
Legal Issues bull Contlict of interest bull Incompatible offices
County Governmental Functions amp Services bull Health and education bull Public safety and courts bull Physical and economic development bull Finance and administration
Financing County Government bull Revenue and expenditure trends bull Federal and state role in county finance bull Budgeting and accounting bull State local and federal interactions
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
Who Should Attend Although targeted for newly elected county commissioners experienced board members county administrative officials county clerks and treasurers are all invited to attend
COST $150 workshop fee includes bull Expert instructed training bull Training workbook and instructional materials bull Guide to Michigan County Government 4th edition
2007 by Kenneth VerBurg bull County Government at Work 16th Edition by
Lynn R Harvey bull One meal and refreshments Registration fee without book is $125
Registration
Registration Options (choose one) 1) Register on the web at wwwmsuemsueduslg 2) Contact your Extension District Coordinator to register
You can PltlY by check or credit card please make checks payable to Michigan State University Registration is not refundable Payments are not accepted on site Questions A~R Conference Services at 5173533175
For more information see the State and Local Government Program website
wwwmsuemsuedusIg MICHIGAN STATE UNIVERSITY
EXTENSION
SAVE THE DATE In addition to the New County Commissioner Workshops the State and Local Government Proshygram will be offering more continuing education classes for new and experienced county commisshysioners in 2011
Board and Committee Chair Workshops County Budget and Finance Workshops January 17 Grayling February 7 Plainwell January 25 Ithaca February 14 Big Rapids January 31 Marshall Februarv 22 Gaylord
February 28 Frankenmuth March 7 Chelsea April11 Manistique April 12 LAnse
Check the website for additional information Dates and locations are subject to change
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RECYCLABLE PAPER
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
middot~AGGlMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submi[ directly to Board of Commissioners Office at least one month preceding the date 0tREeetVED REQUESTING DEPARTMENT MCCSA Head Surt NOV 0 CONFERENCE TITLE Advanced Management Institute 9 2010 CONFERENCE SPONSORED BY UCLA amp Johnson amp Johnson MACOMB COYNTV
CONFERENCE CLASSIFICAT(~ 1circle one) Professional Conference Employee TraJUJG
CONFERENCE LOCATION ~ln=Ange=SeCA=--o=__~ --___ Jalluary U 2011 January 15 2011
TRAVEL BEGINS MONTH DAY YEAR
- shy __ COMMISSION MEMBER --1__ STAFF MEMBERS
ESTIMATED EXPENSES PER PERSON TOTAL
REGISTRATION FEES $70000 $70000bull
SUB TOTAL - CONFERENCE EXPENSES $
Mileage airport parking airport shuttle luggage MISCELLANEOUS EXPENSES
TRANSPORTATION COUNTY PERSONALD VEHICLE [j AJRPlANE D VEHICLE
Jan 12 2011 Jan 15 2011 LODGING-BEGINS
MEALS
--=cr=-=c-- ENDS --=c-i=--V=-shyMonth Day Year Month Day Year
bullbull bullbull bull
PER DIEM $
$32500 $19950
$ 6200
$18500
$32500 $79800
$ 6200
$18500
$21l7000
OVERTIME
TOTAL ESTIMATED EXPENSE
~71SIGNATURE OF DEPARTMENT HEAD
$
$
DATE
$207000
1 Not to exceed cost of tourist class ale face Fund No 303 89306 86322 2 Not to exceed $___ pet day GRANT FUNDS ONLY 3 Not to exceed one day travel plus the duration of tbe conference 4 Calculate cost of any overtime anticipated as a resuh oftbe request ~~
______ bullbull __-=~~~~_~-= _ ~ A_____--_I-A__I_--_w_(5Y4
(FOR FINANCE OFFICE USE ONLY) Budgetary Analysis
Budgeted $
Less
Conference Expenses Approved to Date $ 0180 shy 0shyOther Department Requests in Process $
This Reque5t $ =070 Sub Total $
BALANCE AVAIlABLE (DEFICIT) $
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
middot [rene Kepler
--FCrn-nkO-T--T-a-y~lo-r-------------------
Chairman Committee Director
DATK Macomb County Community Services Agency November 1 2010
Departmeot
SUBJECT Conference and Seminar Request
I herewith request that the following individuals(s) be authorized to attend the UCLA amp Johnson amp Johnson Advanced Management Institute Conferenceseminar starting on January 12 2011 to January 15 2011
NAME CLASSIFICATION Kathleen Nicosia Head Statt Director
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is detailed below
This yeady conference is focused on graduates oeVeLAJohnson amp Johnson Head Start Management Fellows Program Its focus is to continually support and enhaoce management techniques of their members The program builds exeeutive and entrepreneurial management skills The eurriculum is designed from a strategic planning perspective and foeuses on management amp leadership organizational design and change operations and projeet management marketing and public relations human resouree management and finance and economies The Management Improvement Project (MIP) is reviewed to
see the process individuals are still in or have completed with their projects The benefits to MCCSA would be a director enhancing her managerialleadership skills in order to lead the Head Start program into the future
~~ Department Head
~M=aOcom~b--~coun=LC=UU==uru=middotity1-Se =middotces Ageo=cy---_ Department
FiJesjcoolcnncc Ininin( ~Ueit
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
MACOMBbull
COlJNfY A-oD6IJ CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directlyto Board of Commissioners Office at leas one month preceding the date of fteeBVED REQUESTING DEPARTMENT MCXSA Head Stan CONFERENCE TnLE -cTiirunmiddot=thCe~TirunCmiddot -rac-yTrunmg~ tl-0t-11010-shyerHeal--th--Lite~middot ~--------ltNjWl1vl-
CONFERENCE SPONSORED BY UCLA Anderson School of Mgt and Jolmson-Jolmson MACOMB COUNrV
CONFERENCE aASSIFICATION (circle one) XX Professional Conference Employee TraininjNANCE
CONFERENCE LOCATION ~StL=0iwsmiddot M~sounmiddot--- ---====-c=c- _ Wedllfsday March 2 2011 Friday Manh 4 2010
TRAVEL BEGINS __--==--==----==-__ TRAVEL ENDS --==----=----c-shyMONTH DAY YEAR MONTH DAY YEAR NUMBER OF PERSONS AlTENDINGAT COUNfYEXPENSE ~__ COMMISSION MEMBER
_2----_ STAFF MEMBERS
REGISTRATION FEES $ __$10500--__ $3000
$
$
$
$
$
PERSONALoVEmUE $
Fri 34l $
TRANSPORTATION DOOUNfY VEInnE ~ AIRPLANE
Wed 312111
=-==- ENDS ~~~~~_Month Day Year- Month Day Year MEALSPerpenon 3Iunches $750 ea $2150 I 3 dinners $VOO each $SUlCI
METRO Parking $lOday Mileage tnfrom Metro PR SUS KG$56 MISQLUoNEOUS EXPENSES Luggage fees USbag ~ way Ground trtnsp $SO
LODGING-BEGINS
SUB TarAL-qgtlltFERENo EXPENSES T- PER DIEM
$7350
$60 $4150 1$56 $10000 $248225
Subj to change $350
----c$3coOO~TB=Dc-
$700 $600TBD
$14700
$486450
$12000 $9750 $20000
OVERTIME $
$248225 $486450
SIGNATUREOFDEPAR==TEDEXP~~ $ DATE
t Not to exceed cost of tnurist cws air fare Fund No 2 Not to exceed $__per-day GRANT FUNDS ONLY 3 Not to exceed one day trIvel plus the dUl2tion of the conference 3038931)-86322 $2-43950 4 Calculate cost of any overtime anticipated as a result of the request 303-89306-86322 $2-42500 __ 111 ___ _ _--shy
(FOR FINANCE OFFICE USE ONLy) Budgebry Analysis
Budgeted $ Less
Conference Expemcs Approwd to Date
Other- Department Requests in Process
TIlls ampquest $ $ ~~ I~OSub Tobl
(~CEAVAILABLE (DEFiaT) $ 2Z Ut
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
-
TO Chairman ---------- Conunittee
FROM
DATE
Frlnk-TCi-T~a2y1=0r=r======--==-Macomb County Community Services Agency
Director Department
SUBJECf Conference and SeminarRequest
I herewith request that the following individuals(s) be authorized to attend the Health Literacy TrainingTrain the Trainer Conferenceseminar
sblting on Mareh 2 2010 to ~areh 4 2010
NAME CLASSIFICATION Patricia Rajnish RN Head Sbrt Health Coordinator
Early Head Sbrt Health Coordinator
(If more room is required atlllch separlte sheet)
The benefit to Macomb County from attendance of the above-named individual(s) at the conferenceseminar is debiled below
Health Literlcy plays a vibl role in educating and empowering Head Sbrt parents to protect and improve the health sbtus of their children and otherfamily membe Lack of infonnation and the inability to undeBtand health concept3 results in inappropriate use of medical resources and prescribed medical care Throngh health literlcy mining parents can become stronger health advocates with positive oulIomes of improved health status reduction in missed school and work days and a reduction in visits to the doctor
and emetg~fYroom bull Perlotm3nce Sbndanls also outline progrlrn responsibility to offerhealth education oppoltumties
~~fSOmiddot=~c-e~~f--~----- DepartmentHead--Ma=eombe~Co==Co=~=ummiddottyCSe=lVlmiddotce__ ncy---_ Department s Ag=e
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
MACOMB COUNTY CONFERENCEEMPLOYEE TRAINING REQUEST
(Submit directly to Board of Commissioners Office at least one month preceding the date of the conference)
REQUESTING DEPARTMENT Information Technology Circuit Court
CONFERENCE TITLE Michigan e-Courts 2010 conference RECEIVED CONFERENCE SPONSORED BY National Center for State Courts NOV 1 0 2010 CONFERENCE CLASSIFICATION Professional Training MACOMB COUNTY
FtlANCECONFERENCE LOCATION Las Vegas NV
TRAVEL BEGINS ~Decem-be-r -1~2-- ~20l110 ENDS ~Dec~em~ber -fI~S--~ __v2~01JI0 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSE COMMISSION MEMBERS LSfAFF MEMBERS
ESTIMATED EXPENSES FUNDING 401-26561-95901 PER PERSON TOTAL
REGISTRATION FEES $_~S~99~~00L $ 119800
TRANSPORTATIOND County XX Airplane Cl Personal Vehicle Vehicle $ 50000 $ l00000
LODGING-Begins December 12 2010 Ends December 15 2010 Month Day Year Month Day Year $ 45357 $ 90714
MEALS 0 $ 9300 $ 18600
MISCELLANEOUS EXPENSES (Airport Parking) $ 5000 $ 10000
SUB TOTAL ~ CONFERENCE EXPENSES 169557 339114
PER DIEM 0 _
OVERTIME 0 _
TOTAL ESTIMATED EXPENSE $---lsect9S57 L339114
~G~o~~~~~J~~R~~~rTst~air fa~df (~jf DATE
D Not to exceed $3100 (effective lO-Ol-Qf) per day D Not to exceed one day travel plus the duration of the conference D Calculate cost of any overtime anticipated as a result of this request
(FOR FINANCE OFFICE USE ONLY)
Budgeted B~dgeta An~lysigt3( Ifpt Less d 0 ltj
Conference Expenses Approved to Date $ =7lt 1(0
Other Department Requests in Process $ -- c) -
Tllis Request $ 3311 $ rfcoL-SY=middot=-ltSUB TOTAL
BALANCE AVAILABLE (DEACIT) (1-186) $
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
TO ~1~re~n~e~K~e~p~le~r Chairperson
Finance I Committee
FROM Gilbert Chang Director
Information Technology Department
DATE July 19 2006
SUBJECf__-Conference-QampltcSeminaltcrReguet _
I here with request that the following individual(s) be authorized to travel to las Vegas NV for the purJX)se of
participating in the e-Courts 2010 Conference
CLASSIFICATION
Mary Murphy IT Business Systems Analyst
Kathy Brower Circuit Court Technology Coordinator
(If more room is required attach separate sheet)
The benefit to Macomb County from travel of the above-named individuals) is detailed below
J The Macomb County Circuit Court is embarking on the implementation of e-filing as part of its initiative to expand the use
I
of technology to improve Court services Rather than focusing on vendor-driven sales sessions this conference
I presented by the National Center for State Courts brings together Court and Information Technology experts to present
sessions focused on court re-engineering projects e-filing judicial workflow challenges security and control Sessions
I are led by personnel fro the Courts Clerks Office and Information Technology Departments at many of the entities who
Iare leading the way in implementing this new technology This in the trenches approach is an excellent opJXJrtunity for
I Macomb County to gain invaluable knowledge of the processes and methods used by other IT and judicial entities in
larder to facilitate and enhance Our own implementation of this technology
L _
Respectfully submitted
~~I-IW--r~t-~----t0tf__r----DepartmentHead 2 _mcmation Technol Department
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
MACOMB COUNTY CONFERENCE I EMPLOYEE TRAINING REQUEST r--
~~~~
(Submit directly to Board ofCommissiollers Office at least one month preceding the date of the conference) ocr REQUESTING DEPARTMENT -Juv-niIJusticcnt- 1l~IIl~GJt~i(middotC)l]ltL-_
CONFERENCE TITLE MACH V FINANC~
CONFERENCE SPONSORED B~=~=_~=_==~c~on~~O~lld-F~O=C=_===-----CONFERENCE CLASS(FICATION (Check one) c=JProfessional Conference X IEmployee Training
CONFERENCE LOCATION Berrien County
TRAVEL BEGINS -2-_12--010-_ TRAVEL ENDS 12 14 10 Month Day Year Month Day Year
NUMBER OF PERSONS ATTENDING AT COUNTY EXPENSES o COMMISSION MEMBERS 3 STAFF MEMBERS
=======~~~~~~======~~=~=~~ESTIMATED EXPENSES PER PERSON TOtAL
REGISTRA TION FEE~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _ $ _--9500- $ _----I7800
TRANSPORTATION (1 ) [TICounty c=JApIn I IPersonal (55 per mile) Vehicle Vehicle $ $
LODGING Begins 12 12 10 12 13 0 $ 700031 28000 Month Day y Month Day y )l21lJhr~~ )rms
MEALS (2) $ 8600 $ 25800
MISCELLANEOUS EXPENSES __ __ $__-NAc $ __NIA-_
SUB TOTALmiddot CONFERENCE EXPENSES_ $ _-----75100--- $ _-----232300
PER DIEM lJ __ __ __ __ __ __ __ __ $ _
OV ERTIME(4L __ __ __ __ __ __ __ $ _ $-- shy
TOTAL ESTI~~ll~iRIIS~~ _ _ __ $ ~~75100= $ ~~232300
S[GNATURE OF DEPARTMENT IfEA-tfI~----- _ Date _---01I2rJ-010----_
I Not 0 cecd cost of tourist class air fare 2 NOllo exceltXI $31 per day ~ 0$7 UJl9 D$15 3~ NOIIO exceed one day travel plus the durati(J(j fthe wnferencc 4 Calculate cost of any (icrtimc anticipated as a result of this request
FOR FINANCE OFFICE USE ONLY 2gtlIt621 R-G 30() jJC-Budgetary Analysis
$ 3SCOBudgeLed Less
Conference Expenses Approved lo Dale $__ ---0middot_-_
Other Department RequesLS in Process $ _--------0---shyThis Request $ O 3z3
r SUA-TOTAL $ 0lt 313 BALANCE AV AILABLE (DEFICIT) $ 177
COocuments and SetlingskbarnwDesktopConferenceTrainingReqMACH V Page 1 Rev 409
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
TO John Foster Chaimtan
Finance Committee
FROM Charles Seidelman
JJC Department
DATE October 12 20 I0
SUBJECT Conference amp Seminar Request
[herewith request that the following individual(s) be authorized to attend the
_____________~MA_CH~~V__ collferenceseminar
starting on December 13 2010
NAME CLASSIFICAnON
Kevin Barnwell Training Coordinator
Pat Hansen cShifte=SupTY-io- _
Rhonda Vermander cShifte=SupeTY-iso= _
(If more room is required attach separate sheet)
The benefit to Macomb County from attendance of the above-named individual(2) at the conference seminar is
detailed below
Please see attachment
~s J submitted
~ oC-h~I~eCs-S~eidelman__ Departmelll Head
-JJC- Department
CDocumenls and SettingslkbarnwDesktopConferenceTlainingReqMACH V Page 2 Rev 409
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
The Macomb County Juvenile Justice Center has had multiple staff injuries during physical restraints over the past year and a half The staff injuries have resulted in extensive time off for several employees workmans compensation claims and forced overtime to meet minimal state licensing requirements of staff to resident ratios The Mechanieal Advantage Control Holds Five (MACH V) physieal intervention program is designed to work for a single person restraint as well as a team approach The MACH V program not only teaches defense tactics but defense taetics into restraint holds This program has been proven to work in other facilities and reduee the number of staff injuries during physical intervention Several employees had the opportunity to be participants in the MACH V program and found it to be superior to the eurrent program Non-Violent Crisis Physicallntervenlion lCPI)
With three employees trained to teaeh the MACH V program the JJC staffwiU not only receive an eight (8) hour initial certifLcation course but ongoing refresher trainings that can be done in several minutes The refresher trainings can take place during a persons nonnal shift without overtime expense
If approved Training Coordinator Kevin Barnwell Shift Supervisor Pat Hansen and Shift Supervisor Rhonda Vermander will become certified MACH V instructors The MACH V instruetor program will take place at the Berrien County Juvenile Detention Faeility on December 13 and 142010
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
4DOpoundO Macomb County Michigan
ConferenceEmployee Training Request
(Submit directly to the Finance Department at least 2 weeks prior to the date of the next Finance Committee meet~WEO
Requesting Department Macomb County Sheriffs Office RECE
Macomb Community College
COnference Title Traffic Accidenllnvesligation 1 NO~ 1 5 200
Sponsored by tMCOM6 COUIll1 FtWlCE
Conference Classification Professional Employee Training
Conference Location Clinton Twp
Travel Begins Dec 6 2010 Travel Ends Dec 10 2010 Month Day Year Month Day Year
Number of Persons Attending At County Expense Board Members Staff Members
Total
ESTIMATED EXPENSES Per Person Total
Registration Fees $ 57500 $ 57500
Transportation( 1) County Vehicle
I Airplane
I Personal Vehicle
Lodging Begins Month Day Year
Ends Month Day Year
Meals(2)
Miscellaneous
Subtotal - Conference Expenses 57500 57500
Per Dlems(3)
Overtime(4)
Total Estimated Expenses
Department Head Signature l Q~ rampd = Date
$ 57500
~
$ 57500
~ Undersheriff K LagerquisY
1 Not to exceed cost of tourist class air fare 2 Not 10 exceed authorize per day rate 3 Not to exceed one day travel plus duration of the 4 Calculate cost of any overtime anticipalr as a resultS-hr ~
conference of this cdZJ7-rJCJ~rJ( _ I u e (For Finance Department Use Only) n 4
Budgetary Analysis
Department BUdget 923Y Less Conference Expense Approved To Date
Other Department Requests in Process -() shy
This Request
Balance Available (Deficit)
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
To Irene Kepler
Finance Committee
From Mark A Hackel
Sheriffs Office
Dale September 1 2010
Subject Conference and Seminar Request
I herewith request that the following individual(s) be authorized to attend the Traffic Accident Investigation 1 conferenceseminar starting on Dec 6 2010
Name Classification
Jeff Swan Deputy
The benefit 10 macomb County from attendance of the above-named individual(s) at this conferenceseminar is detailed betow
This training will provide to officers how to recognize and record all pertinent physical evidence at serious accident scenes Sketching measuring basic photography roadway and vehicle evaluation and basic speed determinations are taught
FUND MCOLES - 229-30551-95901
Respectfully submitted
Undersheriff K La er U1st Sheriffs Department
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
RECYCLABLE PAPER
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310
J3
RESOLUTION NO
FULL BOARD MEETING DATE _ AGENDA ITEM _
MACOMB COUNTY MICHIGAN
RESOLUTION TO CONCUR IN THE RECOMMENDATION OF CORPORATION COUNSEL REGARDING THE CASE OF COUNTY OF MACOMB VS AampR MACOMB LLC
INTRODUCED BY CHAIRPERSON IRENE M KEPLER FINANCE COMMITTEE
A confidential memorandum outlining the details of the recommendation of Corporation Counsel will be provided to each Commissioner prior to the meeting
COMMITTEEMEETING DATE
FINANCE - 112310