BOC Agenda Packet 061819

Monroe County Board of Commissioners Regular Meeting Agenda June 18, 2019 Page 1

AGENDA MONROE COUNTY BOARD OF COMMISSIONERS REGULAR MEETING TUESDAY, JUNE 18, 2019 – 6:00 P.M. 125 E. SECOND STREET MONROE, MI 48161 (734) 240-7003

I. CALL TO ORDER

II. ROLL CALL

III. PLEDGE OF ALLEGIANCE Led by Commissioner Jondro

IV. OPENING PRAYER

V. APPROVAL OF AGENDA

VI. APPROVAL OF MINUTES (06/04/2019 Regular Meeting)

VII. PUBLIC COMMENT

VIII. RESOLUTIONS, SPECIAL TRIBUTES & PRESENTATION

1. Presentation by Ms. Kathleen Lomako, Executive Director, and Susan Stefanski, Planner, SEMCOG regarding new initiatives in SEMCOG. 2. Resolution Recognizing June 26, 2019 as Prescription Drug Abuse & Red Med Box Awareness & Education Day

IX. FINANCE MATTERS 1. Approval of the 06/19/2019 Accounts Payable Current Claims Report in the amount of $401,256.38

X. CONSENT AGENDA 1. Approval of Non-Claims a. Check Register dated June 7, 2019 in the amount of $395,413.91 b. Check Register dated June 14, 2019 in the amount of $435,392.83

XI. COMMUNICATIONS Board Action: 1. Presentation of the County of Monroe’s Comprehensive Annual Financial Report (CAFR) for year ended December 31, 2018, by the County’s Administrator/Chief Financial Officer and independent auditor; Rehmann Robson –Mr. Daniel Clark and Mr. Mark Kettner, Principals.

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2. Letter dated June 13, 2019 from Mr. Michael Bosanac, Administrator/Chief Financial Officer presenting management’s response and transmittal of the independent auditor’s communication with those charged with governance dated June 12, 2019 regarding the 2018 audit.

3. Letter dated June 6, 2019 from Mr. Michael Bosanac, Administrator/Chief Financial Officer submitting reports on the status of the Monroe County defined benefit pension and retiree health care trust funds in compliance with Public Act 202 of 2017.

4. Letter dated June 13, 2019 from Ms. Aundrea Armstrong, Human Resources Director requesting approval to fill two (2) Corrections Officer positions in the Sheriff’s Office. The cost of filling these positions is included in the 2019 Sheriff’s Office budget.

5. Letter dated June 13, 2019 from Judge Michael Brown, 1st District Court requesting supplemental funding of $19,103 to fund the cost of visiting judge and magistrate during a medical leave.

6. Discussion of conducting a market analysis of the County’s compensation plan.

7. Letter dated June 12, 2019 from Mr. Gary Wilmoth submitting his resignation effective this date as the District 7 County Commissioner.

8. Board Discussion of process to follow in making appointment of the vacated District 7 County Commissioner seat for the term ending December 31, 2020.

XII. PUBLIC HEARINGS—None

XIII. OLD BUSINESS

XIV. NEW BUSINESS 1. Appointment of Board/Commission members distributed for information only at this time. No action to be taken until the July 9, 2019 meeting. A. Monroe County Community Corrections Advisory Board i. Letter dated June 13, 2019, from Ms. Holly Flint, Community Corrections Coordinator, requesting the appointment of Mr. Bill Nolan to fill the a vacancy in the Business Community Representative category and Ms. Michele Paled to fill the vacancy in Media/Communications category. ii. Community Corrections Advisory Board Roster

XV. CLOSED SESSION – 1. Closed Session to discuss Collective Bargaining matters.

XVI. PUBLIC COMMENT

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XVII. ANNOUNCEMENTS—The July 2, 2019 meeting is cancelled and rescheduled for July 9, 2019

XVII. MEMBERS TIME

XVIII. ADJOURNMENT

The County of Monroe will provide necessary auxiliary aids and services, such as signers for the learning impaired and audiotapes of printed materials being considered at the meeting to individuals with disabilities at the meeting upon one week’s notice to the County of Monroe. Individuals with disabilities requiring auxiliary aids or services should contact the County of Monroe by writing or calling the following: Human Resources - 125 East Second Street, Monroe, MI 48161 - Voice (734) 240-7295 and TDD (734) 240-7300

26 Monroe County Board of Commissioners Regular Meeting Minutes June 4, 2019 Page 1

MONROE COUNTY BOARD OF COMMISSIONERS REGULAR MEETING MINUTES JUNE 4, 2019

I. CALL TO ORDER

The Monroe County Board of Commissioners held a regular meeting in the Board Chambers in the City of Monroe on Tuesday, June 4, 2019. Chairman Lievens called the meeting to order at 6:00 p.m.

II. ROLL CALL

Roll call by Deputy Clerk, Lisa Sanders, as follows:

PRESENT ABSENT David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

A quorum being present, the Board proceeded to conduct business.

III. PLEDGE OF ALLEGIANCE Commissioner Turner led the Pledge of Allegiance.

IV. OPENING PRAYER Rev. Ken Trabbic, Deacon of St. Joseph’s Church, Erie, led the Opening Prayer.

V. APPROVAL OF AGENDA Motion by Commissioner Hoffman, seconded by Commissioner Asper to approve the Agenda as presented.

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

VI. APPROVAL OF MINUTES (05/21/19 Regular) Motion by Commissioner Turner, seconded by Commissioner Jondro to approve the minutes as presented for the Tuesday, May 21, 2019 Regular Meeting and waive the reading thereof.

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Oral vote taken. Motion carried.

VII. PUBLIC COMMENT—None

VIII. RESOLUTIONS, SPECIAL TRIBUTES & PRESENTATION 1. Presentation on local workforce trends and program services-Ms. Stacey Goans, Monroe County Employment & Training, Michigan Works. Highlights of the presentation are as follows: • Monroe County Unemployment rate for April 2019=3.5% • Monroe American Job Center provides the following programs: o Employment Services o Veterans employment Services o Business Services o Coordinating with the Department of Labor and local employers in developing Apprenticeship programs:  Ventower, KC Logistics, Sygma, MNX Solutions, TTGA, CHS Group • Partnership. Accountability. Training. Hope (PATH) 24 obtained employment since October 2018 • Offender Success: 53 new enrollments since October 2018, 26 carried over from previous year • Most in-demand training programs at the Monroe AJC are: o Health care: Certified Nursing Assistant, Licensed Professional Nurse, Registered Nurse, Emergency Medical Technician, Paramedic o Advanced Manufacturing: Welding, CAD/CAM, Robotics, Machine Maintenance, CNC o Customer Service Training • Focused also on training customers to up-skill

Discussion commenced and Ms. Goans answered questions from Commissioners.

2. Resolution in honor of St. Joseph Catholic Church, Erie’s 200th Anniversary. Chairman Lievens read the Resolution into the record. Commissioner Wilmoth presented the Resolution to the members of St. Joseph Church in attendance and posed for a photo with them.

Resolution offered by Commissioner Wilmoth and supported by Commissioner Lievens.

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried. Resolution adopted.

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IX. FINANCE MATTERS— 1. Approval of the 06/05/2019 Accounts Payable Current Claims Report in the amount of $265,182.51

Motion by Commissioner Hoffman, seconded by Commissioner Turner to accept the 06/05/2019 Accounts Payable Current Claims Report for $265,182.51

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

X. CONSENT AGENDA 1. Approval of Non-Claims a. Check Register dated 05/24/2019 in the amount of $175,699.86 b. Check Register dated 05/31/2019 in the amount of $3,046,188.33

Motion by Commissioner Moore, seconded by Commissioner Asper to approve the Consent Agenda as presented.

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

XI. COMMUNICATIONS Board Action: 1. Letter dated April 25, 2019 from Hon. Jack Vitale, Chief Judge, 1st District Court requesting reconsideration of the hourly wage paid to the newly hired Judicial Secretary to move to the top of the pay scale. Letter dated, May 9, 2019 from Mr. Michael Bosanac, Administrator/Chief Financial Officer with recommendation for the Judicial Secretary pay rate.

Ms. Michelle Marcero, District Court Administrator, passed out a sheet of bullet points in support of Judge Vitale’s request.

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Motion by Commissioner Asper, seconded by Commissioner Brant to accept the letters and place them on file and follow the analysis and recommendation of the County Administrator as well as the current County employment policy in keeping the employee’s remuneration at its current level.

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

2. Letter dated May 23, 2019 from Ms. Kay Sisung, Monroe County Treasurer, presenting the report on the restricted account in the property foreclosure fund after the 2017 auctions.

Ms. Sisung explained the report and answered questions from Commissioners.

Motion by Commissioner Turner, seconded by Commissioner Oley to accept the report from the Monroe County Treasurer regarding the restricted account in the property foreclosure fund after the 2017 auctions and place it on file.

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

3. Letter dated May 30, 2019 from Mr. Michael Bosanac, Administrator/Chief Financial Officer requesting approval to apply for a grant to SEMCOG to study the feasibility of the Monroe Area Loop Trail in partnership with other local units of government at a County match amount of $2,268.75.

Mr. Bosanac explained the grant request. Chairman Lievens commented that this is a great opportunity for our community.

Motion by Commissioner Oley, seconded by Commissioner Hoffman to accept and place on file the communication and support the grant application to SEMCOG for funding a feasibility study of the Monroe Area Loop Trail in partnership with other local units of government at a County match amount of $2,268.75 with funding within the 2019 and 2020 budgets and authorize the Chairman to sign the accompanying Resolution.

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Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

4. Letter dated May 29, 2019 from Ms. Aundrea Armstrong, Human Resources Director requesting approval to fill a vacant Juvenile Detention Specialist position at the Youth Center. No additional funding is necessary; the cost of filling this position is included in the 2019 Youth Center’s budget.

Chairman Lievens explained the request.

Motion by Commissioner Moore, seconded by Commissioner Brant to accept the communication, place it on file, and approve filling a Juvenile Detention Specialist position at the Youth Center with funding from the 2019 Youth Center’s budget.

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

5. Letter dated May 30, 2019 from Mr. Michael Bosanac, Administrator/Chief Financial Officer recommending supplemental appropriation from fund balance within the General Fund of $500,000 to contribute to the pension trust fund and $1,275,000 to Capital Improvement Fund to pay for the Inmate Dormitory facility exterior covering.

Mr. Bosanac explained the recommendation to appropriate $500,000 from fund balance within the General fund and contribute this amount to the pension trust UAAL for General, Sheriff and Dispatch employee groups.

Discussion commenced and Mr. Bosanac answered questions from Commissioners.

Motion by Commissioner Jondro, seconded by Commissioner Asper to accept the communication, place it on file, and approve the recommendation as outlined to appropriate $500,000 from fund balance within the General Fund and contribute this amount to the pension trust UAAL for General, Sheriff and Dispatch employee groups.

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Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

Mr. Bosanac explained the request for the appropriation of $1,275,000 from fund balance within the General Fund and transfer of this amount into the Capital Improvement Fund to pay for the project to replace the outer membrane on the Inmate Dormitory. Discussion commenced and Commissioners agreed that the project needs to be done, however, they prefer not to recommend/approve an exact dollar amount at this time but prefer to wait for bids to come in and then appropriate the actual amount needed.

Motion by Commissioner Wilmoth, seconded by Commissioner Moore to accept the communication, place it on file, and approve the Board to commit to the restoration of the Inmate Dormitory Facility, authorize staff to proceed with the project and report back to the Board to obtain final authorization of an appropriation amount.

Mr. Bosanac will see what communication Major Goodnough has on the project from 2017 to provide to the Board per Commissioner Oley’s request.

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley Mark Brant Gary Wilmoth Dawn Asper Greg Moore, Jr. George Jondro J. Henry Lievens Jason Turner

Motion carried.

6. Letter dated May 29, 2019 from Mr. J. Henry Lievens, Chairman, Monroe County Board of Commissioners presenting the results of the Board’s evaluation for the County Administrator/Chief Financial Officer, and recommending the employment agreement for Michael Bosanac be extended for one year.

Chairman Lievens discussed the evaluation and explained that the employment agreement under consideration would be extended until 2023.

Discussion commenced and Commissioner Jondro commented that the Board should have a copy of Mr. Bosanac’s contract in the packet to review like all other contracts. Ms. Aundrea Armstrong, Human Resources Director explained that only changes to CBA’s are put in the packet and not entire

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contracts and since Mr. Bosanac’s contract language does not change, it is not included in the packet. Chairman Lievens asked for a copy of the contract to be given to the Board as a hard copy and an electronic copy. Commissioner Oley commented that 6 out of 9 Commissioners gave Mr. Bosanac a 7 out of 7 and he personally praised Mr. Bosanac for the work he has done for the County. Discussion continued.

Motion by Commissioner Brant, seconded by Commissioner Moore to accept and place on file the communication from Chairman Lievens and to approve the recommendation to extend the employment agreement of Michael Bosanac as County Administrator/Chief Financial Officer for one year as provided in the Administrator/CFO employment agreement.

Roll call by Clerk as follows:

AYE NAY EXCUSED ABSTAIN David Hoffman Jerry Oley George Jondro Mark Brant Greg Moore, Jr. Gary Wilmoth Dawn Asper J. Henry Lievens Jason Turner

Motion carried.

7. Appointment of Board/Commission members A. Monroe County Veterans Affairs Committee i. Letter dated May 14, 2019, from Ms. Kathy Vanderbush, Veterans Affairs Director, requesting the appointment of Mr. Richard Gagne to assume the unexpired term of Mr. Ronald Rathbone who has submitted his resignation from the Board. Term expires on December 31, 2022. ii. Resignation letter from Mr. Ronald Rathbone iii. Veterans Affairs Committee Roster

Motion by Commissioner Jondro, seconded by Commissioner Hoffman to approve the appointment of Mr. Richard Gagne to assume the unexpired term of Mr. Ronald Rathbone on the Monroe County Veterans Affairs Committee with a term to expire on December 31, 2022 and to accept the resignation of Mr. Ronald Rathbone.

Oral vote taken. Motion carried.

Chairman Lievens wanted Ms. Kathy Vanderbush to present today on the various programs they have at the Veterans Affairs but she is currently attending a training conference, but she will be able to present at future meeting.

XII. PUBLIC HEARING—None

XIII. PUBLIC COMMENT—None

XIV. OLD BUSINESS—None

XV. NEW BUSINESS—None

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XVI. ANNOUNCEMENTS—None

XVII. MEMBERS TIME

Commissioner Moore—Complimented his fellow Commissioners. Appreciate how everyone is professional on this Board despite differing opinions. He attended a Board of Commissioners meeting in another County and it was not as collegial of a group and a really bad experience. Echo Commissioner Turner’s point, I like the fact that Mike is under contract which provides continuity. I do see Commissioner Jondro’s point also, but when you are dealing with budgets that stretch out for a few years, I like to have some continuity of who is running the ship.

Commissioner Wilmoth—Pass

Commissioner Hoffman—Congratulations to St. Joseph’s Erie in God’s country.

Commissioner Brant—Pass

Commissioner Asper—Thank you to Stacey. I think that it’s an outstanding job to help people get jobs and to encourage them to train to up-skill.

Commissioner Jondro—Pass

Commissioner Turner—Proud of the decision we made to fund the UAAL for the pension. Proud to be a member of a Board that is not kicking the can down the road. Boards in the future will be happy that we have done what we have tonight.

Commissioner Oley—Retiree Health Care’s UAAL should also be looked at. Thank Mike for the work that he does and I think his evaluation speaks very clearly.

Commissioner Lievens—Pass

XVIII. ADJOURNMENT—Motion by Commissioner Brant, seconded by Commissioner Moore to adjourn. Chairman Lievens adjourned the meeting at 7:28 p.m. with no further business.

1014 WHEREAS, substance abuse and addiction remains a serious public health issue affecting millions of Americans of all ages, races and ethnic backgrounds; and

WHEREAS, the prescription drug abuse epidemic in particular has had a significant and societal cost for individuals, families, businesses and communities; and

WHEREAS, drug overdose has surpassed traffic accidents as the leading cause of accidental death in Michigan and prescription opioids and heroin are culpable for more than half of all overdose deaths in Monroe County; and

WHEREAS, seventy percent of youth who misuse prescription drugs report that they obtain them from home, family or friends; and

WHEREAS, disposal of unwanted medicines into a landfill or sanitary sewer system allows pharmaceuticals to be released into the environment and pharmaceuticals have been detected in the surface waters in the State of Michigan and around the United States; and

WHEREAS, contamination of water by pharmaceuticals is polluting the water supply threatening our health and the environment; and

WHEREAS, Monroe County Michigan provides six medication disposal bins located in law enforcement offices throughout the County including the Monroe City Police Department, Monroe County Sheriff’s Bedford Substation, Michigan State Police Post, Dundee Village Police Department, Carleton Police Department and Erie Township Police Department; and

WHEREAS, over twenty-five hundred pounds of medication were received at collection events in and in Red Med boxes in 2018; and

WHEREAS, in 2019, five medication take-back events are scheduled. Two took place in May and over one hundred and forty-one pounds of medication were collected. The additional drug take-back events are scheduled for August 17th at The Monroe County Health Department’s Health Fair, October 17th at Redeemer Baptist Church and November 7th at Carleton United Methodist Church; and

WHEREAS, designating a day for education and awareness about prescription drug abuse will help inform Monroe County Residents about the dangers of misusing prescription medications, encourage citizens to make healthy decisions around medications; and

WHEREAS, we encourage all Monroe County residents to safeguard all medications in their homes by monitoring quantities, controlling access and disposing of old or unused medicines by utilizing the RED MED disposal bins.

NOW, THEREFORE, BE IT RESOLVED, that on this 18th day of June, 2019, Monroe County Board of Commissioners hereby recognizes June 26, 2019 as Prescription Drug Abuse & Red Med Box Awareness And Education Day throughout Monroe County and encourages all citizens to join with the Monroe County Substance Abuse Coalition, the Monroe County Health Department, Law Enforcement and countless addiction prevention, treatment and recovery support providers, consumers, advocates and others to educate themselves and their families and to reduce access to medications by utilizing the RED MED disposal bins.

Resolution offered by Commissioner J. Henry Lievens Resolution supported by Commissioner Greg Moore, Jr.

J. Henry Lievens, Chairman Greg Moore, Jr., Vice-Chairman David C. Hoffman District 9 District 8 District 1

Mark Brant Dawn Asper George L. Jondro District 2 District 3 District 4

Jason R. Turner Jerry A. Oley District 5 District 6

1115 [RAP205] OPTIMUM PAYMENTS SUMMARY PAGE 1 OFFICE: 001 RUN: 004402 PAYMENT DATE: 06/19/19 PAY-THROUGH DATE: 06/11/19 Vendor Name Amount Count ------

000000010345 FIRST ADVANTAGE BACKGROUND SER 212.43 1 000000011113 AMBITEC, INC. 15536.64 1 000000012482 ANTIBUS SCALES & SYSTEMS 345.00 1 000000020004 B & L OFFICE MACHINES 104.95 1 000000020072 BAKER'S GAS & WELDING SUPPLIES 191.61 5 000000020405 BEDFORD TOWNSHIP SEWER O & M 600.00 2 000000020600 MATTHEW BENDER & CO.,INC 3745.69 1 000000020877 BIZSTREAM 1680.00 1 000000021200 BRENT'S LOCKSMITH 33.30 2 000000030009 CDW GOVERNMENT INC. 4211.16 3 000000030451 CATHOLIC CHARITIES OF SOUTHEAS 1000.00 1 000000030597 DEKETO, LLC 3000.00 1 000000031179 COMPASSIONATE COMPANIONS, INC. 12208.33 1 000000031595 COOKS CORRECTIONAL 808.00 2 000000031823 CASA 9868.51 1 000000031844 CORRECTIONAL HEALTHCARE COMPAN 5548.69 2 000000040007 DMC TECHNOLOGY GROUP, INC 250.00 1 000000040070 DAVIS & STANTON'S POLICE AWARD 12.00 1 000000040245 DELL MARKETING L.P. 1475.56 3 000000041752 D.J. CONLEY ASSOCIATES, INC. 1223.20 1 000000042380 DYKEMA GOSSETT PLLC 5587.65 1 000000050031 ECOLAB 600.07 1 000000050531 ENVIRONMENTAL ENTERPRISES, INC 36702.66 1 000000060450 FLORAL CITY GLASS 994.00 1 000000060790 FRAME'S PEST CONTROL, INC. 126.00 2 000000070009 GALL'S INC. 66.39 1 000000070200 GENERAL LINEN/UNIFORM SERVICE 1313.35 3 000000070215 GENESIS GRAPHICS 340.00 1 000000070326 GLOBAL EQUIPMENT COMPANY 1895.97 2 000000070430 GOV. FINANCE OFFICERS ASSOC. 760.00 1 000000070775 GREENSTONE INSURANCE COMPANY, 6778.00 1 000000080017 HABITAT FOR HUMANITY OF MONROE 1000.00 1 000000080350 HERKIMER RADIO SERVICE 2700.00 2 000000080836 HOME DEPOT USA INC 184.05 1 000000080922 HR STAFFING TEAM, LLC 10729.86 6 000000100013 J L MECHANICAL SERVICES INC 488.00 1 000000100050 JACK'S LAWN SERVICE 457.28 2 000000100250 JETSCREEN PRINTING 75.00 1 000000100451 JOHNSON CONTROLS, INC. 6807.33 2 000000110450 KIESLER POLICE SUPPLY INC 703.62 1 000000110980 KUHLMAN CORP. 421.35 1 000000120125 LAKE ERIE TRANSIT COMMISSION 1362.81 2 000000120250 LAMOUR PRINTING LLC 100.00 1 000000120600 LECKLER'S, INC. 126.31 3 000000120771 LEXISNEXIS RISK SOLUTIONS 50.00 1 000000120783 LIFELOC TECHNOLOGIES, INC. 210.00 1 000000121003 LOWERY CORP 6034.72 5 000000130012 MCELHENEY LOCKSMITHS INC. 141.00 1 000000130180 MANPOWER, INC. 1850.04 2

1216 [RAP205] OPTIMUM PAYMENTS SUMMARY PAGE 2 OFFICE: 001 RUN: 004402 PAYMENT DATE: 06/19/19 PAY-THROUGH DATE: 06/11/19 Vendor Name Amount Count ------

000000130450 McKESSON GENERAL MEDICAL CORP 1371.46 3 000000130700 MELLOCRAFT 3033.09 10 000000130902 PROMEDICA 360HEALTH MONROE 2243.00 1 000000131009 MICAMP 125.00 1 000000131358 MICHIGAN JUDGES ASSOCIATION 150.00 1 000000132050 MILLCRAFT PAPER COMPANY 458.44 1 000000132169 MONROE AUTO PARTS, INC 156.76 2 000000132449 MONROE CO HEALTH DEPT 20.00 1 000000132520 MONROE CO.INTERMEDIATE SCHOOL 522.00 1 000000132619 MONROE COUNTY SALVATION ARMY 11175.00 2 000000132850 MONROE NEWS 474.80 4 000000133050 MONROE INDUSTRIAL SUPPLY CO. 139.44 2 000000133215 MONROE MOTORSPORTS PLUS 35.99 1 000000133600 MONROE VETERINARY CLINIC 101.00 1 000000140311 NATIONAL REGISTRY OF FOOD SAFE 435.00 1 000000140390 NOEL LAWN SERVICE 2754.00 1 000000140499 NORTHERN CONCRETE PIPE, INC. 11761.48 2 000000150310 OPTUMINSIGHT, INC. 95.13 1 000000160001 PAAM 50.00 2 000000160012 PSYBUS P.C. 1755.00 2 000000160251 PEERLESS SUPPLY CO. 811.32 2 000000160980 PLATEMATE 159.50 1 000000161700 PROFESSIONAL VILLAGE PHARM. 234.00 1 000000170300 QUILL CORPORATION 71.98 1 000000180005 RAPID DETECTION INC. 1382.00 1 000000180018 RAY O'HERRON CO INC 5059.11 12 000000180674 REHMANN ROBSON 12450.00 1 000000180842 RIVER RAISIN VET 610.00 1 000000180866 ROBERTS SECURITY & INVESTIGATI 43.40 1 000000180915 ROCKWOOD AUTO PARTS, INC. 1125.50 8 000000181001 ROSE PEST SOLUTIONS 500.00 1 000000190101 SAFE SOFTWARE INC. 670.00 1 000000190110 SAFETY SYSTEMS, INC. 72.00 1 000000190405 ST. PIERRE ACE HARDWARE 46.89 3 000000190510 SCHALL AUTOMOTIVE, LLC. 40.47 1 000000191500 SHERWIN WILLIAMS 145.20 1 000000191600 SIEB PLUMBING & HEATING 3351.54 6 000000191815 SINGLE SOURCE, INC. 4323.08 2 000000192299 SOUTH COUNTY WATER SYSTEM 620.00 1 000000192421 STAPLES BUSINESS ADVANTAGE 962.86 5 000000192422 STAPLES CREDIT PLAN 88.97 1 000000192708 STATE OF MICHIGAN 284.00 1 000000192780 STATE OF MICHIGAN 330.00 8 000000192848 STERICYCLE 86.47 1 000000193070 SUPPLYDEN INC. 1243.69 1 000000200220 TELEVISION EQUIPMENT ASSOCIATE 3690.00 1 000000200745 TOLEDO BEACH MARINA 994.34 2 000000200880 PROMEDICA CPR TRAINING 51.00 1 000000201499 TRACTOR SUPPLY CREDIT PLAN 172.42 1

1317 [RAP205] OPTIMUM PAYMENTS SUMMARY PAGE 3 OFFICE: 001 RUN: 004402 PAYMENT DATE: 06/19/19 PAY-THROUGH DATE: 06/11/19 Vendor Name Amount Count ------

000000210260 U.S. FOODSERVICE INC 919.60 1 000000220002 VWR SCIENTIFIC 46.84 1 000000229900 WADDLE'S TIRE SERVICE, INC. 5250.00 3 000000230401 THOMSON REUTERS 2679.84 3 000000230891 WYANDOTTE ELECTRIC SUPPLY CO. 410.81 6 000000250015 YINGER PHARMACY SHOPPE 441.44 2 000000400161 CITY OF MILAN TREASURER 667.00 1 000000400170 CITY OF MONROE 5368.02 9 000000400380 WAYNE COUNTY SHERIFF COURT DIV 27.62 1 000000500440 MONROE CO.EMPLOYMENT/TRAINING 1781.91 1 000000509855 LAURA PAPENHAGEN 35.00 1 000000700100 GERMAYN GORMAN 147.60 1 000000700690 NICOLE L. LINDSAY 1149.85 2 000000700713 BRIANNA M MILLER 52.50 1 000000708066 SUZANNE ROCHOWIAK 684.40 1 000000710015 JAMES BENNETT 49.94 1 000000710070 MICHAEL DEMSKI 37.88 1 000000710124 BRIAN HOPPERT 33.58 1 000000710190 FLOREINE MENTEL 27.32 1 000000710210 JAMES NEORR 41.59 1 000000710281 LARRY VANWASSHENOVA 32.54 1 000000710286 CONNIE VELLIQUETTE 44.72 1 000000711365 TAMMY LEACHMAN CHLEBOWSKI 25.58 1 000000712005 RUSSELL H. DAVIS II 25.93 1 000000712020 JOSHUA DIULIO 100.00 1 000000712800 CAROL H FREDERICK 75.00 1 000000713195 DUANE F GRASSLEY JR 26.28 1 000000713320 DAVID C. HOFFMAN 40.08 1 000000715025 ANNA LOU MAURICE 75.00 1 000000715150 ROBIN M MILLER 27.49 1 000000717185 GREGORY W STEWART 45.88 1 000000717500 DAVID P. THOMPSON 25.00 1 000000720104 JOHN ARAIZA 270.00 1 000000720290 KIM BURGETT 165.00 1 000000720301 GLENN EDWARD CROSS 970.00 4 000000720766 KRISTY HENRY 5165.00 2 000000720776 HUNTER LAWN SERVICE & SNOW REM 3019.20 2 000000721126 SANDRA KURTANSKY 1245.00 1 000000721137 JAHN F. LANDIS 1500.00 1 000000721244 ROBERT A LINDECKER 442.50 1 000000721351 JULIE ANN MCLAUGHLIN 150.00 2 000000721361 ZUBIN J MISTRY & ASSOCIATES 750.00 1 000000721374 YOLANDA MORALES 340.00 2 000000721680 MARYANN RUSSELL 279.00 1 000000721951 SPARTAN AGRICULTURAL CONSULTIN 2750.00 1 000000721978 JANICE A STUCK 279.00 1 000000731914 BARBARA SEGUR 96.28 1 000000750000 CHRISTOPHER ALEXANDER 2312.00 5 000000750021 JAMES BARTLETT 2523.00 15

1418 [RAP205] OPTIMUM PAYMENTS SUMMARY PAGE 4 OFFICE: 001 RUN: 004402 PAYMENT DATE: 06/19/19 PAY-THROUGH DATE: 06/11/19 Vendor Name Amount Count ------

000000750034 THE BOORA LAW GROUP, P.L.C. 892.00 4 000000750059 BRITTANY BRAUNLICH 2522.00 7 000000750086 CADORET LEGAL SERVICES, PLLC 1162.56 1 000000750089 LESLIE CARR 873.60 13 000000750098 ALEC JOHN CHABALOWSKI 78.00 1 000000750250 PETER K. FALES 223.60 3 000000750269 MARY GANTZOS 4314.60 23 000000750325 JOHN GONTA 7685.60 31 000000750335 DAVID GRENN 2121.60 5 000000750361 REBECCA LYN HICKS 2067.60 17 000000750368 CHRISTINA D HILLS 798.24 8 000000750420 STEVEN TODD JEDINAK 4349.60 31 000000750442 JASON KACZMAREK 1976.00 16 000000750444 LEAH KASTL 6732.00 15 000000750450 SAJID A KHAN 208.00 1 000000750497 TIMOTHY LAITUR 3146.00 17 000000750507 LENNARD,GRAHAM & GOLDSMITH 7765.00 1 000000750516 JASON HENRY LIEVENS 656.36 4 000000750584 MATTHEW P. MUNDRICK 990.00 3 000000750587 MELISSA MATIASH 2148.60 13 000000750591 TINA MARIE MULLINS 447.20 5 000000750604 SCOTT M. NEUMAN 1747.63 2 000000750609 ANN L. NICKEL, PLLC 748.20 7 000000750645 BRETT C PERELMAN 1696.80 11 000000750703 JESSICA M. PALADINO 578.00 5 000000750712 JOHN D. ROACH,JR. 2305.25 1 000000750714 THOMAS RICHARD RUDDY 2886.00 9 000000750739 JONATHAN B SIMON 1960.00 1 000000750742 ISAAC ANTHONY SKAGGS 2340.00 12 000000750749 MICHAEL A SMITH 1705.60 4 000000750780 RALPH P. STEVENS 130.00 2 000000750784 GARY D STRAUSS 1404.19 1 000000750800 CHERYL R. SWEENEY 1123.20 7 000000750819 H. MATTHEW VITITOE 1844.60 4 000000820676 JERE BELTRAME 102.11 1 000000821035 REBECCA BONE 463.89 1 000000821182 MARK S. BRAUNLICH 48.95 1 000000821188 LAURA BRAYMAN 77.60 1 000000821310 DAVID BUCHKO 55.79 2 000000821765 DONNA CHERBA 19.72 1 000000822396 BONNIE DEAN 33.64 1 000000822511 MARJORIE MARTIN 24.00 1 000000822673 JEFFREY DUSSEAU 249.98 1 000000822674 DEANNA DUVALL-SCHOENEGGE 32.33 1 000000822775 JAMIE EATHORNE 303.74 1 000000822816 JEFF ELLINGTON 24.00 1 000000822840 CINTHIA EYLER 23.78 1 000000823087 NICOLE FLYNN 13.22 1 000000823850 MARI-LYN HAMMOND 28.42 1

1519 [RAP205] OPTIMUM PAYMENTS SUMMARY PAGE 5 OFFICE: 001 RUN: 004402 PAYMENT DATE: 06/19/19 PAY-THROUGH DATE: 06/11/19 Vendor Name Amount Count ------

000000823917 STEPHANIE PRIDE 109.90 1 000000823935 MARJORY POPE 13.34 1 000000824195 WENDY HOEVEMEYER 88.16 1 000000824265 LEAH HUBBARD 71.22 1 000000824300 ERICA HUERTA 48.55 1 000000824365 BRIDGET HUSS 1014.11 1 000000824515 WILLIAM JEWELL 108.11 1 000000824645 ROBERT JONES 403.38 1 000000824850 HEIDI ROBERTS 68.73 2 000000824937 HALEY MELVIN 18.82 1 000000825068 DONNA KUTI 79.03 1 000000825464 CHERYL LOHMEYER 321.32 1 000000825717 JULIE MASSENGILL 12.00 1 000000826372 ALLISON M ARNOLD 391.84 1 000000826434 MADONNA OSBORNE 69.89 1 000000826492 LAURA PAPENHAGEN 97.68 3 000000826515 JEFFREY PAULI 12.00 1 000000826590 JACK PENWARDEN 32.48 1 000000826642 AUDREY PETREE 471.15 2 000000826919 DAWN RAFKO 74.24 1 000000826934 BRETT RAYMO 22.27 1 000000827215 MICHELLE WEISBECKER 67.30 1 000000827815 MICHAEL SWIERCZ 23.66 1 000000828436 MELISSA NICHOLS 50.88 1 000000828680 CEILIA WODARSKI 303.88 2 000000828716 MICHAEL WOOLFORD 219.24 1 000000828744 DANIEL ZDYBEK 22.27 1 000000902121 BUCK & KNOBBY EQUIP CO INC 435.00 2 000000902123 BATTERY WHOLESALE 36.09 1 000000902208 CHEVRETTE GRADALL SERVICE 200.00 1 000000902699 HANCOR 17385.72 2 000000902907 JANSSEN BROTHERS 600.00 3 000000903011 KENNEDY INDUSTRIES 17595.76 1 000000903104 LAMBERTVILLE TRUE VALUE HARD. 50.52 2 000000903121 LASERSHOT 600.00 3 000000903135 LOWE'S COMPANIES, INC. 31.27 1 000000903181 MENARDS 112.24 3 000000903213 STONECO, INC. 963.88 1 000000903239 MONROE COUNTY ENTERPRISE FUND 12160.65 4 000000903811 START'S AUTO PARTS 19.98 1 000000903819 SCHUMAKER BROTHERS 600.00 3 000000904002 USA BLUEBOOK 246.31 1 CTY HEALTH Managing Contraception, LLC 105.88 1 CTY HEALTH John Coberley 165.00 1 CTY HEALTH Innocorp, Ltd. 2814.75 1 **** TOTALS: 401256.38 647

1620 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - 06/06/19 PAGE 1 Company 01 County of Monroe PARAMETERS FOR PAYMENT RUN NUMBER 004400 ------Company code 01 Office code 001 Discount type A Run schedule A Priorities 000 TO 000 Select type Type codes Bank code Checks? Y Transfers? Y BACS? Y Drafts? Y Manuals? Y Others? Y Vendor ------

1721 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - Checks 06/06/19 PAGE 2 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004400 Payment Date 06/07/19 Pay-thru Date 06/05/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number AT&T MOBILITY 000000010026 DUE 060119 5211695 06/05/19 23.36 0.00 23.36 23.36 0.00 23.36 000000533096 THE ASU GROUP 000000010200 MO0SOO5134 5211678 06/04/19 1360.00 0.00 1360.00 1360.00 0.00 1360.00 000000533097 THE ASU GROUP 000000010200 MAY 2019 5211700 06/05/19 19909.99 0.00 19909.99 19909.99 0.00 19909.99 000000533098 ALTURA COMMUNICATION 000000011040 326395 5211595 06/03/19 592.17 0.00 592.17 592.17 0.00 592.17 000000533099 B & L OFFICE MACHINE 000000020004 101425 5211654 06/04/19 140.00 0.00 140.00 140.00 0.00 140.00 000000533100 BEDFORD SENIOR CITIZ 000000020400 90603022347 5211735 06/05/19 21088.60 0.00 21088.60 21088.60 0.00 21088.60 000000533101 COMCAST 000000031086 80872435 5211696 06/05/19 515.00 0.00 515.00 515.00 0.00 515.00 000000533102 D & P CABLE INC 000000040009 JUN 2019 5211702 06/05/19 151.09 0.00 151.09 151.09 0.00 151.09 000000533103 DTE ENERGY 000000040600 DUE 070119 5211720 06/05/19 78.04 0.00 78.04 78.04 0.00 78.04 000000533104 DTE ENERGY 000000040603 92000480154 5211668 06/04/19 138.89 0.00 138.89 DUE 061819 5211682 06/05/19 58.27 0.00 58.27 DUE.061819 5211683 06/05/19 30.21 0.00 30.21 DUE 061819 5211684 06/05/19 45.93 0.00 45.93 1531A 5211710 06/05/19 51.00 0.00 51.00 1531B 5211711 06/05/19 95.09 0.00 95.09 1531C 5211712 06/05/19 139.27 0.00 139.27 1531D 5211713 06/05/19 293.47 0.00 293.47 UNIT #6 5211714 06/05/19 36.95 0.00 36.95 889.08 0.00 889.08 000000533105 FRENCHTOWN SENIOR CI 000000061050 90604121338 5211736 06/05/19 1535.00 0.00 1535.00 90604121336 5211737 06/05/19 22876.71 0.00 22876.71 24411.71 0.00 24411.71 000000533106 HABITEC SECURITY 000000080001 A704358 5211669 06/04/19 72.00 0.00 72.00 72.00 0.00 72.00 000000533107 LAKE ERIE TRANSIT CO 000000120125 576 5211597 06/03/19 40.00 0.00 40.00 588 5211598 06/03/19 150.00 0.00 150.00

22 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - Checks 06/06/19 PAGE 3 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004400 Payment Date 06/07/19 Pay-thru Date 06/05/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 190.00 0.00 190.00 000000533108 JOE LAKE TIREMAN 000000120200 5100360761 5211599 06/03/19 414.55 0.00 414.55 414.55 0.00 414.55 000000533109 LITTLE CAESAR ENTERP 000000120965 32325 5211681 06/05/19 20.89 0.00 20.89 20.89 0.00 20.89 000000533110 LOWE'S COMPANIES INC 000000120986 996401 5211675 06/04/19 2240.99 0.00 2240.99 2240.99 0.00 2240.99 000000533111 MICHIGAN GAS UTILITI 000000131350 1525 5211657 06/04/19 43.51 0.00 43.51 1531A 5211658 06/04/19 34.79 0.00 34.79 1531C 5211659 06/04/19 13.43 0.00 13.43 UNIT #4 5211660 06/04/19 72.50 0.00 72.50 DUE 062019 5211685 06/05/19 497.89 0.00 497.89 DUE 061419 5211692 06/05/19 137.30 0.00 137.30 799.42 0.00 799.42 000000533112 SYSCO DETROIT LLC 000000131804 258686297 5211578 05/31/19 1024.14 0.00 1024.14 258694753 5211697 06/05/19 1423.75 0.00 1423.75 258694752 5211698 06/05/19 31.84 0.00 31.84 258691538CR 5211703 06/05/19 -3.86 0.00 -3.86 258691610CR 5211704 06/05/19 -4.87 0.00 -4.87 258698766 5211705 06/05/19 689.90 0.00 689.90 258698767 5211706 06/05/19 622.59 0.00 622.59 258709612 5211719 06/05/19 1266.30 0.00 1266.30 5049.79 0.00 5049.79 000000533113 MONROE CAB LLC 000000132190 11125 5211715 06/05/19 25.00 0.00 25.00 11504 5211716 06/05/19 25.00 0.00 25.00 50.00 0.00 50.00 000000533114 MONROE SENIOR CITIZE 000000133450 90605032705 5211739 06/05/19 31198.00 0.00 31198.00 31198.00 0.00 31198.00 000000533115 PERFECTION BAKERIES, 000000160355 204114809 5211579 05/31/19 170.00 0.00 170.00 204114818 5211580 05/31/19 150.00 0.00 150.00 210114815 5211691 06/05/19 20.49 0.00 20.49 204115026 5211707 06/05/19 220.00 0.00 220.00 210115509 5211717 06/05/19 21.82 0.00 21.82 582.31 0.00 582.31 000000533116 PRAIRIE FARMS DAIRY, 000000161170 9079166 5211689 06/05/19 63.81 0.00 63.81 9079165 5211699 06/05/19 101.30 0.00 101.30 9087413 5211718 06/05/19 64.77 0.00 64.77 229.88 0.00 229.88 000000533117 STATE OF MICHIGAN 000000192620 551-539634 5211671 06/04/19 53.50 0.00 53.50

23 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - Checks 06/06/19 PAGE 4 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004400 Payment Date 06/07/19 Pay-thru Date 06/05/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number STATE OF MICHIGAN 000000192620 551-539360 5211672 06/04/19 80.00 0.00 80.00 551-539378 5211673 06/04/19 375.00 0.00 375.00 508.50 0.00 508.50 000000533118 STATE OF MICHIGAN 000000192705 MAY 2019 5211721 06/05/19 32956.62 0.00 32956.62 32956.62 0.00 32956.62 000000533119 THE HARTFORD 000000200415 JUNE 2019 5211677 06/04/19 24291.94 0.00 24291.94 24291.94 0.00 24291.94 000000533120 TRIPLE A MANAGEMENT 000000201553 JUNE 2019 5211596 06/03/19 8588.33 0.00 8588.33 8588.33 0.00 8588.33 000000533121 U.S. BANCORP EQUIPME 000000209970 385372735 5211690 06/05/19 306.14 0.00 306.14 306.14 0.00 306.14 000000533122 UNITED PARCEL SERVIC 000000210200 EY9780219 5211581 05/31/19 10.80 0.00 10.80 10.80 0.00 10.80 000000533123 U.S. FOODSERVICE INC 000000210260 2237244 5211582 05/31/19 1657.64 0.00 1657.64 2301074 5211583 05/31/19 1972.05 0.00 1972.05 2356976 5211687 06/05/19 1145.59 0.00 1145.59 4775.28 0.00 4775.28 000000533124 VERIZON WIRELESS 000000220156 9830227174 5211601 06/03/19 513.86 0.00 513.86 9830768757 5211686 06/05/19 72.02 0.00 72.02 585.88 0.00 585.88 000000533125 WEX BANK 000000230425 59530108 5211661 06/04/19 1879.42 0.00 1879.42 59541425 5211670 06/04/19 1025.15 0.00 1025.15 59464819 5211679 06/04/19 1996.00 0.00 1996.00 59542163 5211708 06/05/19 12330.04 0.00 12330.04 17230.61 0.00 17230.61 000000533126 SHELLY ALEXANDER 000000300121 17-243372FH 5211606 06/04/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533127 DENNIS BUSSELL 000000300234 16-242978FH 5211607 06/04/19 30.00 0.00 30.00 30.00 0.00 30.00 000000533128 TANA DENNO 000000300425 13-40613-FH 5211610 06/04/19 200.00 0.00 200.00 200.00 0.00 200.00 000000533129 DEBORAH DAVIS 000000300451 17-244066FH 5211609 06/04/19 47.00 0.00 47.00 47.00 0.00 47.00 000000533130 JOHN DOLENCIC 000000300452 12-39843-FC 5211612 06/04/19 20.00 0.00 20.00

24 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - Checks 06/06/19 PAGE 5 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004400 Payment Date 06/07/19 Pay-thru Date 06/05/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 20.00 0.00 20.00 000000533131 ERICA DOBBERSTEIN 000000300453 15-242394FH 5211611 06/04/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533132 JAMIE CUOLAHAN 000000300458 18-244334FH 5211608 06/04/19 10.00 0.00 10.00 10.00 0.00 10.00 000000533133 RUSSELL ELDRED 000000300513 12-39404-FH 5211584 05/31/19 20.00 0.00 20.00 20.00 0.00 20.00 000000533134 CHAD ELLISON 000000300528 15-41867-FH 5211613 06/04/19 30.00 0.00 30.00 30.00 0.00 30.00 000000533135 GEORGE ELLISON 000000300529 06-35256-FH 5211585 05/31/19 2.02 0.00 2.02 2.02 0.00 2.02 000000533136 RICHARD FAULKNER 000000300632 18-244785FH 5211614 06/04/19 40.00 0.00 40.00 40.00 0.00 40.00 000000533137 RON GEORGE 000000300724 11-39298-FH 5211615 06/04/19 400.00 0.00 400.00 400.00 0.00 400.00 000000533138 KEVIN GRAHAM 000000300747 15-42015-FC 5211616 06/04/19 35.86 0.00 35.86 35.86 0.00 35.86 000000533139 KEVIN GUILLIAM 000000300752 13-40199-FH 5211617 06/04/19 106.15 0.00 106.15 106.15 0.00 106.15 000000533140 ELIZABETH HAMMERMAST 000000300812 16-242820FC 5211618 06/04/19 114.23 0.00 114.23 114.23 0.00 114.23 000000533141 JASON JINDO 000000300980 16-243249FH 5211619 06/04/19 364.00 0.00 364.00 364.00 0.00 364.00 000000533142 TONEY JONES 000000301002 18-244321FH 5211620 06/04/19 40.00 0.00 40.00 40.00 0.00 40.00 000000533143 JEFF MILLER 000000301243 16-242684FH 5211621 06/04/19 58.93 0.00 58.93 58.93 0.00 58.93 000000533144 CARMEN REAU 000000301721 14-41315-FH 5211622 06/04/19 100.00 0.00 100.00 100.00 0.00 100.00 000000533145 SHERRY REYNOLDS 000000301734 10-38073-FH 5211623 06/04/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533146 GWENDA ROBERTS 000000301763 14-41490-FH 5211625 06/04/19 164.20 0.00 164.20

25 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - Checks 06/06/19 PAGE 6 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004400 Payment Date 06/07/19 Pay-thru Date 06/05/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 164.20 0.00 164.20 000000533147 WELLINGTON ROEMER 000000301771 09-37450-FH 5211624 06/04/19 40.00 0.00 40.00 40.00 0.00 40.00 000000533148 DANI SITTO 000000301841 12-40088-FH 5211626 06/04/19 100.00 0.00 100.00 100.00 0.00 100.00 000000533149 KIMBERLY STUNDON 000000301926 18-244274FH 5211630 06/04/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533150 DAVID SMITH 000000301927 17-243296FH 5211627 06/04/19 400.00 0.00 400.00 400.00 0.00 400.00 000000533151 JEWELL STIBOR 000000301931 16-243057-F 5211628 06/04/19 210.00 0.00 210.00 210.00 0.00 210.00 000000533152 DOUGLAS STUCKER 000000301932 14-41262-FH 5211629 06/04/19 60.00 0.00 60.00 60.00 0.00 60.00 000000533153 SAM TAORMINA 000000301940 15-242089FH 5211631 06/04/19 10.00 0.00 10.00 10.00 0.00 10.00 000000533154 DAVINDER TOOR 000000302098 14-41403-FH 5211632 06/04/19 100.00 0.00 100.00 100.00 0.00 100.00 000000533155 KIM TUTTLE 000000302199 14-41000-FH 5211633 06/04/19 96.21 0.00 96.21 96.21 0.00 96.21 000000533156 RICHARD WALDROP 000000302363 15-242410FH 5211634 06/04/19 10.00 0.00 10.00 10.00 0.00 10.00 000000533157 ROBERT WATTS 000000302366 17-244027FH 5211636 06/04/19 300.00 0.00 300.00 300.00 0.00 300.00 000000533158 BRETT WATERSTRADT 000000302369 16-242840FH 5211635 06/04/19 100.00 0.00 100.00 100.00 0.00 100.00 000000533159 COURTNEY WHITEMAN 000000302370 14-41007-FH 5211637 06/04/19 4.32 0.00 4.32 4.32 0.00 4.32 000000533160 MARY ANNE YOUNT 000000302610 13-40835-FH 5211638 06/04/19 140.00 0.00 140.00 140.00 0.00 140.00 000000533161 CHRISTIE ZELENSKI 000000303001 08-36994-FH 5211639 06/04/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533162 MONROE CHARTER TOWNS 000000400256 MAY 2019 5211662 06/04/19 499.90 0.00 499.90

26 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - Checks 06/06/19 PAGE 7 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004400 Payment Date 06/07/19 Pay-thru Date 06/05/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 499.90 0.00 499.90 000000533163 BEDFORD PUBLIC SCHOO 000000450250 90605032704 5211738 06/05/19 5742.07 0.00 5742.07 5742.07 0.00 5742.07 000000533164 MONROE COUNTY FINANC 000000500251 3501 5211709 06/05/19 369.30 0.00 369.30 369.30 0.00 369.30 000000533165 MONROE CO.FRIEND OF 000000500660 18-244905FH 5211590 06/03/19 1000.00 0.00 1000.00 1000.00 0.00 1000.00 000000533166 MONROE CO.MENTAL HEA 000000501330 JUNE 2019 5211680 06/04/19 83150.25 0.00 83150.25 83150.25 0.00 83150.25 000000533167 BEDFORD TOWNSHIP 000000510201 MAY 2019 5211726 06/05/19 1182.39 0.00 1182.39 1182.39 0.00 1182.39 000000533168 ERIE TOWNSHIP 000000510204 MAY 2019 5211727 06/05/19 15174.72 0.00 15174.72 15174.72 0.00 15174.72 000000533169 FRENCHTOWN TOWNSHIP 000000510206 MAY 2019 5211728 06/05/19 92.40 0.00 92.40 92.40 0.00 92.40 000000533170 MONROE TOWNSHIP 000000510211 MAY 2019 5211729 06/05/19 33.00 0.00 33.00 33.00 0.00 33.00 000000533171 WHITEFORD TOWNSHIP 000000510214 MAY 2019 5211730 06/05/19 174.90 0.00 174.90 174.90 0.00 174.90 000000533172 LUNA PIER CITY 000000510300 MAY 2019 5211724 06/05/19 497.31 0.00 497.31 497.31 0.00 497.31 000000533173 MONROE CITY 000000510302 MAY 2019 5211723 06/05/19 7019.59 0.00 7019.59 7019.59 0.00 7019.59 000000533174 PETERSBURG CITY 000000510303 MAY 2019 5211725 06/05/19 19.80 0.00 19.80 19.80 0.00 19.80 000000533175 CARLETON VILLAGE 000000510400 MAY 2019 5211731 06/05/19 431.61 0.00 431.61 431.61 0.00 431.61 000000533176 DUNDEE VILLAGE 000000510401 MAY 2019 5211732 06/05/19 12460.01 0.00 12460.01 12460.01 0.00 12460.01 000000533177 SO. ROCKWOOD VILLAGE 000000510404 MAY 2019 5211733 06/05/19 8364.02 0.00 8364.02 8364.02 0.00 8364.02 000000533178 MONROE BANK & TRUST 000000550150 060419 5211674 06/04/19 30400.00 0.00 30400.00

27 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - Checks 06/06/19 PAGE 8 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004400 Payment Date 06/07/19 Pay-thru Date 06/05/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 30400.00 0.00 30400.00 000000533179 UNITED WAY OF MONROE 000000550215 90530115531 5211734 06/05/19 8792.03 0.00 8792.03 8792.03 0.00 8792.03 000000533180 STATE OF MICHIGAN 000000601950 MAY 2019 5211722 06/05/19 68.00 0.00 68.00 68.00 0.00 68.00 000000533181 STATE OF MICHIGAN 000000602054 551-539714 5211701 06/05/19 11490.00 0.00 11490.00 11490.00 0.00 11490.00 000000533182 ROBIN COLLINGSWORTH 000000821875 MAY 2019 5211594 06/03/19 70.76 0.00 70.76 70.76 0.00 70.76 000000533183 STACEY GOANS 000000823525 MAY 2019 5211593 06/03/19 98.02 0.00 98.02 98.02 0.00 98.02 000000533184 CARI GRAHL 000000823645 MAY 2019 5211656 06/04/19 22.62 0.00 22.62 22.62 0.00 22.62 000000533185 KRISTINA HENRY 000000824093 MAY 2019 5211592 06/03/19 34.80 0.00 34.80 34.80 0.00 34.80 000000533186 SHELLY JOHNSON 000000824585 MAY 2019 5211591 06/03/19 13.92 0.00 13.92 13.92 0.00 13.92 000000533187 CONSUMERS ENERGY 000000902218 060319 5211602 06/03/19 59.33 0.00 59.33 59.33 0.00 59.33 000000533188 DETROIT EDISON 000000902307 060319 5211603 06/03/19 370.24 0.00 370.24 060319A 5211604 06/03/19 149.44 0.00 149.44 060319B 5211605 06/03/19 126.76 0.00 126.76 646.44 0.00 646.44 000000533189 BECKY SUE GARZA CLERK/REGIST 00-30615-FH 5211588 05/31/19 117.60 0.00 117.60 117.60 0.00 117.60 000000533190 MARK BRANT CLERK/REGIST 08-36391-FH 5211586 05/31/19 59.48 0.00 59.48 59.48 0.00 59.48 000000533191 DONALD FALL CLERK/REGIST 15-242182FH 5211587 05/31/19 4.23 0.00 4.23 4.23 0.00 4.23 000000533192 KEHLEE JACKSON CLERK/REGIST 17-243881FH 5211589 05/31/19 10.00 0.00 10.00 10.00 0.00 10.00 000000533193 CHARLOTTE TULLOS CLERK/REGIST 10-38666-FH 5211651 06/04/19 1.86 0.00 1.86

28 NON-CLAIM RUN 06/07/19

[RAP215] PAYMENT REGISTER - Checks 06/06/19 PAGE 9 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004400 Payment Date 06/07/19 Pay-thru Date 06/05/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 1.86 0.00 1.86 000000533194 JAY PATEL CLERK/REGIST 15-242262FH 5211646 06/04/19 100.00 0.00 100.00 100.00 0.00 100.00 000000533195 TIMOTHY RECTERWAL CLERK/REGIST 16-242683FH 5211648 06/04/19 58.93 0.00 58.93 58.93 0.00 58.93 000000533196 DIANE YOUNG CLERK/REGIST 16-242792FH 5211653 06/04/19 8.22 0.00 8.22 8.22 0.00 8.22 000000533197 COREY PAYNE CLERK/REGIST 16-243252FH 5211647 06/04/19 866.08 0.00 866.08 866.08 0.00 866.08 000000533198 ROSEMARIE BAUER CLERK/REGIST 17-243383FH 5211640 06/04/19 150.00 0.00 150.00 150.00 0.00 150.00 000000533199 ALENA HENNESSY CLERK/REGIST 17-244021FH 5211641 06/04/19 100.00 0.00 100.00 100.00 0.00 100.00 000000533200 KENDALYNN WITCHER CLERK/REGIST 18-244414FC 5211652 06/04/19 2400.00 0.00 2400.00 2400.00 0.00 2400.00 000000533201 BARBARA KOLINSKI CLERK/REGIST 18-244662FH 5211643 06/04/19 40.92 0.00 40.92 40.92 0.00 40.92 000000533202 ALENA HENNESSY CLERK/REGIST 18-244671FH 5211642 06/04/19 13.00 0.00 13.00 13.00 0.00 13.00 000000533203 RONALD MUSZYNSKI CLERK/REGIST 18-244685FH 5211645 06/04/19 10.00 0.00 10.00 10.00 0.00 10.00 000000533204 JAMIE MCCUTCHEON CLERK/REGIST 18-244829FH 5211644 06/04/19 200.00 0.00 200.00 200.00 0.00 200.00 000000533205 DANIEL SIVILS CLERK/REGIST 19-244953FH 5211649 06/04/19 120.00 0.00 120.00 120.00 0.00 120.00 000000533206 TAYLOR SLAUGHTERBUCK CLERK/REGIST 19-245009FH 5211650 06/04/19 375.00 0.00 375.00 375.00 0.00 375.00 000000533207 EXECUTIVE TITLE AGEN TREASURER 106139M 5211577 05/30/19 7.51 0.00 7.51 7.51 0.00 7.51 000000533208

BANK BNK001 - TOTAL 395413.91 0.00 395413.91 * OFFICE 001 - TOTAL 395413.91 0.00 395413.91 **

29 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - 06/13/19 PAGE 1 Company 01 County of Monroe PARAMETERS FOR PAYMENT RUN NUMBER 004404 ------Company code 01 Office code 001 Discount type A Run schedule A Priorities 000 TO 000 Select type Type codes Bank code Checks? Y Transfers? Y BACS? Y Drafts? Y Manuals? Y Others? Y Vendor ------

30 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 2 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number AT & T 000000010000 34242283506 5211823 06/10/19 1207.21 0.00 1207.21 734R011021 5211837 06/11/19 225.14 0.00 225.14 1432.35 0.00 1432.35 000000533209 ALZHEIMER'S & DEMENT 000000011076 90612112959 5211950 06/12/19 528.00 0.00 528.00 528.00 0.00 528.00 000000533210 ASH SENIOR CITIZEN C 000000012750 90606051959 5211952 06/12/19 1237.86 0.00 1237.86 1237.86 0.00 1237.86 000000533211 BERLIN SENIOR CITIZE 000000020750 90606053736 5211953 06/12/19 1566.63 0.00 1566.63 1566.63 0.00 1566.63 000000533212 CHARTER COMMUNICATIO 000000030566 28636060119 5211917 06/12/19 268.50 0.00 268.50 49230060119 5211918 06/12/19 114.56 0.00 114.56 26006060119 5211919 06/12/19 115.75 0.00 115.75 MEMO 5211920 06/12/19 321.72 0.00 321.72 820.53 0.00 820.53 000000533213 CONSUMERS ENERGY 000000031502 MAY 2019 5211921 06/12/19 398.94 0.00 398.94 5/7-6/5 5211947 06/12/19 240.05 0.00 240.05 638.99 0.00 638.99 000000533214 CRYSTAL FLASH LIMITE 000000031933 001014727 5211852 06/11/19 396.89 0.00 396.89 396.89 0.00 396.89 000000533215 DTE ENERGY 000000040603 06/2019 5211948 06/12/19 323.68 0.00 323.68 323.68 0.00 323.68 000000533216 DUNDEE SENIOR CITIZE 000000042250 90612095705 5211954 06/12/19 16481.41 0.00 16481.41 16481.41 0.00 16481.41 000000533217 FIRSTLAB 000000060250 FL00301408 5211853 06/11/19 38.54 0.00 38.54 38.54 0.00 38.54 000000533218 JETS PIZZA 000000100240 2083 5211949 06/12/19 197.78 0.00 197.78 197.78 0.00 197.78 000000533219 LAWN-TECH SERVICES 000000120490 1885 5211946 06/12/19 565.00 0.00 565.00 565.00 0.00 565.00 000000533220 LIVING INDEPENDENCE 000000120967 90612095439 5211955 06/12/19 41204.60 0.00 41204.60 41204.60 0.00 41204.60 000000533221 MICHIGAN GAS UTILITI 000000131350 0615717003 5211854 06/11/19 124.29 0.00 124.29 2691669333 5211923 06/12/19 2446.33 0.00 2446.33 2570.62 0.00 2570.62 000000533222 SYSCO DETROIT LLC 000000131804 258713549 5211824 06/10/19 760.69 0.00 760.69

31 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 3 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number SYSCO DETROIT LLC 000000131804 258713551 5211825 06/10/19 687.39 0.00 687.39 258709613 5211924 06/12/19 114.62 0.00 114.62 258695678 5211925 06/12/19 70.35 0.00 70.35 258709614 5211926 06/12/19 1076.97 0.00 1076.97 2710.02 0.00 2710.02 000000533223 VISA 000000132175 5/6-6/5 5211826 06/10/19 2624.13 0.00 2624.13 2624.13 0.00 2624.13 000000533224 MONROE FAMILY YMCA 000000132435 061419 YMC 5211856 06/11/19 1035.92 0.00 1035.92 90606021931 5211958 06/12/19 2784.55 0.00 2784.55 90606041506 5211959 06/12/19 806.40 0.00 806.40 4626.87 0.00 4626.87 000000533225 MONROE COUNTY LEGAL 000000132550 90612095704 5211960 06/12/19 20617.66 0.00 20617.66 20617.66 0.00 20617.66 000000533226 MONROE CO. OPPORTUNI 000000132600 90612095826 5211956 06/12/19 9826.00 0.00 9826.00 90612095745 5211957 06/12/19 8478.56 0.00 8478.56 18304.56 0.00 18304.56 000000533227 PERFECTION BAKERIES, 000000160355 204115508 5211827 06/10/19 87.50 0.00 87.50 204115710 5211828 06/10/19 210.00 0.00 210.00 204115516 5211829 06/10/19 101.25 0.00 101.25 204115716 5211830 06/10/19 165.00 0.00 165.00 210115508 5211927 06/12/19 38.36 0.00 38.36 204115008 5211939 06/12/19 270.00 0.00 270.00 204116210 5211940 06/12/19 139.04 0.00 139.04 1011.15 0.00 1011.15 000000533228 PRAIRIE FARMS DAIRY, 000000161170 9087412 5211928 06/12/19 142.72 0.00 142.72 142.72 0.00 142.72 000000533229 STAPLES CREDIT PLAN 000000192422 2280926861 5211843 06/11/19 7.59 0.00 7.59 2280926861 5211844 06/11/19 165.98 0.00 165.98 2285829921 5211845 06/11/19 23.13 0.00 23.13 18631 5211846 06/11/19 10.99 0.00 10.99 18767 5211848 06/11/19 115.99 0.00 115.99 18740 5211849 06/11/19 76.38 0.00 76.38 2291477311 5211851 06/11/19 219.78 0.00 219.78 619.84 0.00 619.84 000000533230 STATE OF MICHIGAN 000000192730 S.WILSON 5211838 06/11/19 25.00 0.00 25.00 25.00 0.00 25.00 000000533231 TELNET WORLDWIDE, IN 000000200250 168655 5211951 06/12/19 2403.00 0.00 2403.00 2403.00 0.00 2403.00 000000533232 UNITED PARCEL SERVIC 000000210200 5R74X1219 5211835 06/10/19 10.80 0.00 10.80

32 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 4 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 10.80 0.00 10.80 000000533233 U.S. FOODSERVICE INC 000000210260 2453209 5211831 06/10/19 1858.88 0.00 1858.88 2538379 5211832 06/10/19 2182.81 0.00 2182.81 2769093 5211941 06/12/19 2338.32 0.00 2338.32 6380.01 0.00 6380.01 000000533234 VERIZON WIRELESS 000000220156 9831196052 5211836 06/10/19 627.25 0.00 627.25 627.25 0.00 627.25 000000533235 ADVIA CREDIT UNION 000000300102 12-39864-FH 5211784 06/10/19 1.25 0.00 1.25 1.25 0.00 1.25 000000533236 ALL STATE INSURANCE 000000300151 15-242047FH 5211785 06/10/19 5.00 0.00 5.00 5.00 0.00 5.00 000000533237 DETROIT AUTO AUCTION 000000300435 12-39428-FH 5211786 06/10/19 30.00 0.00 30.00 30.00 0.00 30.00 000000533238 DRM MAINTENANCE & MA 000000300475 10-38200-FH 5211787 06/10/19 500.00 0.00 500.00 500.00 0.00 500.00 000000533239 THE FAMILY MEDICAL C 000000300604 12-39980-FH 5211788 06/10/19 125.00 0.00 125.00 125.00 0.00 125.00 000000533240 FARM BUREAU INSURANC 000000300610 14-41069-FH 5211789 06/10/19 201.73 0.00 201.73 201.73 0.00 201.73 000000533241 FARM BUREAU INSURANC 000000300616 17-244050FH 5211790 06/10/19 21.56 0.00 21.56 21.56 0.00 21.56 000000533242 FIRST DISTRICT COURT 000000300635 18-244835FH 5211791 06/10/19 178.00 0.00 178.00 178.00 0.00 178.00 000000533243 FOODTOWN 000000300651 14-41521-FH 5211792 06/10/19 20.00 0.00 20.00 20.00 0.00 20.00 000000533244 LATITUDE SUBROGATION 000000300663 12-39527-FH 5211793 06/10/19 2357.66 0.00 2357.66 2357.66 0.00 2357.66 000000533245 FRENCHTOWN LIQUOR 000000300674 17-244035FH 5211794 06/10/19 360.00 0.00 360.00 360.00 0.00 360.00 000000533246 GREAT LAKES TOWER & 000000300738 13-40145-FH 5211795 06/10/19 184.62 0.00 184.62 184.62 0.00 184.62 000000533247 HUNTINGTON BANK 000000300906 17-243425FH 5211796 06/10/19 75.00 0.00 75.00

33 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 5 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 75.00 0.00 75.00 000000533248 MARCO'S PIZZA 000000301192 14-41043-FC 5211797 06/10/19 27.37 0.00 27.37 27.37 0.00 27.37 000000533249 MICHIGAN STATE POLIC 000000301255 18-244574FH 5211799 06/10/19 20.00 0.00 20.00 20.00 0.00 20.00 000000533250 MICHIGAN STATE POLIC 000000301255 18-244868FH 5211798 06/10/19 100.00 0.00 100.00 100.00 0.00 100.00 000000533251 MICHIGAN MUNICIPAL R 000000301256 15-242049FH 5211800 06/10/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533252 MONROE BANK & TRUST 000000301270 15-41811-FH 5211801 06/10/19 40.00 0.00 40.00 40.00 0.00 40.00 000000533253 MONROE CITY POLICE 000000301272 12-40037-FH 5211802 06/10/19 104.97 0.00 104.97 104.97 0.00 104.97 000000533254 MONROE COUNTY COMM. 000000301278 12-39786-FH 5211803 06/10/19 500.00 0.00 500.00 500.00 0.00 500.00 000000533255 MONROE COUNTY FRIEND 000000301280 10-38202-FH 5211804 06/10/19 100.00 0.00 100.00 100.00 0.00 100.00 000000533256 MONROE COUNTY FINANC 000000301281 16-242820FH 5211805 06/10/19 10.77 0.00 10.77 10.77 0.00 10.77 000000533257 MONROE CO SHERIFF 000000301290 02-32058-FH 5211807 06/10/19 515.00 0.00 515.00 16-242916FH 5211808 06/10/19 40.00 0.00 40.00 18-244391FH 5211809 06/10/19 35.00 0.00 35.00 15-41842-FH 5211810 06/10/19 100.00 0.00 100.00 16-242993FH 5211811 06/10/19 3.00 0.00 3.00 693.00 0.00 693.00 000000533258 MCKESSON CORP 000000301291 16-242867FH 5211812 06/10/19 650.00 0.00 650.00 650.00 0.00 650.00 000000533259 MONROE COUNTY COMMUN 000000301292 16-242483FH 5211813 06/10/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533260 MANTIS 000000301500 18-244547FH 5211814 06/10/19 60.00 0.00 60.00 60.00 0.00 60.00 000000533261 COZEN & O'CONNER 000000301504 16-242548FH 5211815 06/10/19 60.00 0.00 60.00 60.00 0.00 60.00 000000533262 SUBWAY 000000301918 17-243456FH 5211816 06/10/19 20.00 0.00 20.00

34 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 6 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 20.00 0.00 20.00 000000533263 VENTOWER 000000302303 14-41423-FH 5211817 06/10/19 75.00 0.00 75.00 75.00 0.00 75.00 000000533264 WALMART 000000302327 17-244069FH 5211818 06/10/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533265 MONROE COUNTY 000000500002 061419 35A 5211857 06/11/19 43.70 0.00 43.70 061419 39A 5211858 06/11/19 20592.70 0.00 20592.70 20636.40 0.00 20636.40 000000533266 MONROE COUNTY DISTRI 000000500010 19-245184FH 5211779 06/10/19 200.00 0.00 200.00 200.00 0.00 200.00 000000533267 SCOTT BEARD 000000509820 154-163 5211855 06/11/19 917.84 0.00 917.84 917.84 0.00 917.84 000000533268 MACOMB FP SOUTH, LLC 000000550148 061419 46 5211859 06/11/19 345.24 0.00 345.24 345.24 0.00 345.24 000000533269 MONROE CO. EMP. RETI 000000550200 061419 33D 5211860 06/11/19 733.62 0.00 733.62 061419 RET 5211861 06/11/19 14492.31 0.00 14492.31 061419 RTS 5211862 06/11/19 9987.15 0.00 9987.15 061419 RTD 5211863 06/11/19 785.13 0.00 785.13 061419 RTC 5211864 06/11/19 1794.41 0.00 1794.41 061419 PST 5211865 06/11/19 701.38 0.00 701.38 061419 339 5211866 06/11/19 881.89 0.00 881.89 29375.89 0.00 29375.89 000000533270 AFLAC 000000550204 061419 55 5211867 06/11/19 1912.84 0.00 1912.84 061419 52 5211868 06/11/19 3283.35 0.00 3283.35 5196.19 0.00 5196.19 000000533271 AIG VALIC 000000550207 061419 05 5211869 06/11/19 175.00 0.00 175.00 175.00 0.00 175.00 000000533272 ING, INVESTMENT SERV 000000550209 061419 02A 5211870 06/11/19 628.14 0.00 628.14 061419 02B 5211871 06/11/19 333.82 0.00 333.82 961.96 0.00 961.96 000000533273 UNITED WAY OF MONROE 000000550215 061419 31 5211872 06/11/19 267.31 0.00 267.31 267.31 0.00 267.31 000000533274 MISDU 000000550225 061419 22 5211873 06/11/19 1500.45 0.00 1500.45 1500.45 0.00 1500.45 000000533275 FLORIDA STATE DISBUR 000000550226 061419 20 5211874 06/11/19 48.00 0.00 48.00

35 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 7 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 48.00 0.00 48.00 000000533276 POLICE OFFICERS ASSN 000000550231 061419 U18 5211875 06/11/19 205.84 0.00 205.84 061419 U07 5211876 06/11/19 302.44 0.00 302.44 508.28 0.00 508.28 000000533277 HEALTHEQUITY, INC. 000000550234 JUNE 2019 5211929 06/12/19 86.90 0.00 86.90 86.90 0.00 86.90 000000533278 LARRY VANWASSHENOVA 000000550238 061419 46 5211877 06/11/19 185.00 0.00 185.00 185.00 0.00 185.00 000000533279 COMMAND OFFICERS ASS 000000550239 061419 U16 5211878 06/11/19 349.50 0.00 349.50 061419 U09 5211879 06/11/19 405.92 0.00 405.92 755.42 0.00 755.42 000000533280 MONROE COUNTY COMMAN 000000550241 061419 09A 5211880 06/11/19 80.00 0.00 80.00 80.00 0.00 80.00 000000533281 MONROE COUNTY TPOAM 000000550242 061419 04A 5211881 06/11/19 435.00 0.00 435.00 435.00 0.00 435.00 000000533282 TPOAM 000000550243 061419 U03 5211882 06/11/19 200.00 0.00 200.00 061419 U13 5211883 06/11/19 124.00 0.00 124.00 061419 U11 5211884 06/11/19 217.00 0.00 217.00 061419 U04 5211885 06/11/19 2697.00 0.00 2697.00 3238.00 0.00 3238.00 000000533283 MONROE CO DEPUTY SHE 000000550244 061419 01A 5211886 06/11/19 540.00 0.00 540.00 540.00 0.00 540.00 000000533284 POLICE OFFICERS ASSN 000000550245 061419 U01 5211887 06/11/19 3348.84 0.00 3348.84 3348.84 0.00 3348.84 000000533285 POLICE OFFICERS ASSN 000000550246 061419 U17 5211889 06/11/19 414.60 0.00 414.60 061419 U10 5211890 06/11/19 2230.38 0.00 2230.38 061419 U12 5211891 06/11/19 486.20 0.00 486.20 061419 U08 5211892 06/11/19 581.68 0.00 581.68 3712.86 0.00 3712.86 000000533286 MO CO CORRECTION OFF 000000550248 061419 10A 5211893 06/11/19 458.45 0.00 458.45 458.45 0.00 458.45 000000533287 LOCAL 517, UTILITY W 000000550250 061419 U02 5211894 06/11/19 780.00 0.00 780.00 780.00 0.00 780.00 000000533288 MONROE CO CORRECTION 000000550252 061419 17A 5211895 06/11/19 112.50 0.00 112.50

36 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 8 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 112.50 0.00 112.50 000000533289 ROOSEN, VARCHETTI & 000000550256 061419 46 5211896 06/11/19 258.67 0.00 258.67 258.67 0.00 258.67 000000533290 UAW LOCAL 723 000000550270 061419 U06 5211897 06/11/19 559.61 0.00 559.61 559.61 0.00 559.61 000000533291 POLICE OFFICERS ASSO 000000550273 061419 U14 5211898 06/11/19 532.00 0.00 532.00 532.00 0.00 532.00 000000533292 MONROE COUNTY ASSIST 000000550274 061419 14A 5211899 06/11/19 150.00 0.00 150.00 150.00 0.00 150.00 000000533293 DAVID RUSKIN, CHPTR 000000550275 061419 46 5211900 06/11/19 105.69 0.00 105.69 105.69 0.00 105.69 000000533294 GREAT-WEST LIFE & AN 000000550280 061419 03 5211901 06/11/19 7253.50 0.00 7253.50 7253.50 0.00 7253.50 000000533295 MICHIGAN EDUCATION S 000000550284 061419 MES 5211902 06/11/19 184.00 0.00 184.00 184.00 0.00 184.00 000000533296 AXA EQUITABLE 000000550285 061419 04 5211903 06/11/19 1353.00 0.00 1353.00 1353.00 0.00 1353.00 000000533297 KRISPEN S. CARROLL, 000000550290 061419-46 5211904 06/11/19 560.55 0.00 560.55 560.55 0.00 560.55 000000533298 MONROE CO.RETIREE HE 000000550325 061419 CRH 5211905 06/11/19 938.88 0.00 938.88 061419 DRH 5211906 06/11/19 486.20 0.00 486.20 061419 RHC 5211907 06/11/19 6981.27 0.00 6981.27 061419 SRH 5211908 06/11/19 5390.58 0.00 5390.58 13796.93 0.00 13796.93 000000533299 STATE OF MICHIGAN 000000601047 MAY, 2019 5211778 06/07/19 132637.86 0.00 132637.86 132637.86 0.00 132637.86 000000533300 ANGELA BARTON 000000820577 MAY 2019 5211841 06/11/19 26.68 0.00 26.68 26.68 0.00 26.68 000000533301 WILLIAM MORGAN 000000826105 MAY 2019 5211842 06/11/19 2.32 0.00 2.32 2.32 0.00 2.32 000000533302 TRACY BOUDRIE 000000870222 0519FST-TB 5211945 06/12/19 844.44 0.00 844.44 844.44 0.00 844.44 000000533303 DAVID & CASSANDRA HE 000000870840 0519FST-CYG 5211942 06/12/19 689.44 0.00 689.44

37 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 9 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number DAVID & CASSANDRA HE 000000870840 0519MIL-ABH 5211943 06/12/19 52.29 0.00 52.29 0519FST-ABH 5211944 06/12/19 689.44 0.00 689.44 1431.17 0.00 1431.17 000000533304 CHEVRETTE GRADALL SE 000000902208 061019 5211780 06/10/19 35000.00 0.00 35000.00 35000.00 0.00 35000.00 000000533305 CONSUMERS ENERGY 000000902218 061019 5211783 06/10/19 45.63 0.00 45.63 45.63 0.00 45.63 000000533306 DETROIT EDISON 000000902307 061019 5211781 06/10/19 557.78 0.00 557.78 061019. 5211782 06/10/19 687.58 0.00 687.58 061219A 5211934 06/12/19 61.59 0.00 61.59 061219B 5211935 06/12/19 785.05 0.00 785.05 061219C 5211936 06/12/19 219.84 0.00 219.84 061219D 5211938 06/12/19 561.92 0.00 561.92 2873.76 0.00 2873.76 000000533307 AT & T 000000903800 061019 5211933 06/12/19 199.31 0.00 199.31 199.31 0.00 199.31 000000533308 SCHUMAKER BROTHERS 000000903819 061019 5211931 06/12/19 4800.00 0.00 4800.00 061019A 5211932 06/12/19 13894.50 0.00 13894.50 18694.50 0.00 18694.50 000000533309 NICHOLE MCCLURE ANIMAL CNTL 13401 5211834 06/10/19 25.00 0.00 25.00 25.00 0.00 25.00 000000533310 COLLEEN LUBINSKI ANIMAL CNTL 13423 5211833 06/10/19 25.00 0.00 25.00 25.00 0.00 25.00 000000533311 LINCOLN SCHOOL CLERK/REGIST 05-34297-FH 5211819 06/10/19 25.00 0.00 25.00 25.00 0.00 25.00 000000533312 MICHIGAN DEPT OF COR CLERK/REGIST 17-243925FH 5211820 06/10/19 50.00 0.00 50.00 50.00 0.00 50.00 000000533313 PROGRESSIVE INSURANC CLERK/REGIST 18-244662FH 5211822 06/10/19 72.78 0.00 72.78 72.78 0.00 72.78 000000533314 MILAN POLICE DEPT CLERK/REGIST 19-244945FH 5211821 06/10/19 120.00 0.00 120.00 120.00 0.00 120.00 000000533315 SAMANTHA DALY DCWITNESS (A) 5/19 5211909 06/11/19 6.60 0.00 6.60 6.60 0.00 6.60 000000533316 GAIL FAULK DCWITNESS (B) 5/19 5211910 06/11/19 6.00 0.00 6.00

38 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 10 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 6.00 0.00 6.00 000000533317 JEFFREY FAULK DCWITNESS (C) 5/19 5211911 06/11/19 6.60 0.00 6.60 6.60 0.00 6.60 000000533318 KAYLEE FAULK DCWITNESS (D) 5/19 5211912 06/11/19 6.00 0.00 6.00 6.00 0.00 6.00 000000533319 RUBY FAULK DCWITNESS (E) 5/19 5211913 06/11/19 6.00 0.00 6.00 6.00 0.00 6.00 000000533320 CHARLENE FLETCHER DCWITNESS (F) 5/19 5211914 06/11/19 18.94 0.00 18.94 18.94 0.00 18.94 000000533321 CHERYL MORAN DCWITNESS (G) 5/19 5211915 06/11/19 13.40 0.00 13.40 13.40 0.00 13.40 000000533322 JAMES EDWARD SATKOWS DCWITNESS (H) 5/19 5211916 06/11/19 6.20 0.00 6.20 6.20 0.00 6.20 000000533323 SARALEE GROULX FAMILY COURT 16-23902BND 5211806 06/10/19 200.00 0.00 200.00 200.00 0.00 200.00 000000533324 JOSEPH ARNOLD JURY BROWN 5/19A 5211760 06/06/19 34.40 0.00 34.40 34.40 0.00 34.40 000000533325 ROGER MARK ELLSWORTH JURY BROWN 5/19B 5211761 06/06/19 24.60 0.00 24.60 24.60 0.00 24.60 000000533326 NICOLAS ALLEN FORSYT JURY BROWN 5/19C 5211762 06/06/19 17.00 0.00 17.00 17.00 0.00 17.00 000000533327 KIM MARIE FULLER JURY BROWN 5/19D 5211763 06/06/19 30.40 0.00 30.40 30.40 0.00 30.40 000000533328 IAN THEODORE GREENIA JURY BROWN 5/19E 5211764 06/06/19 18.40 0.00 18.40 18.40 0.00 18.40 000000533329 MICHAEL EUGENE GUYOR JURY BROWN 5/19F 5211765 06/06/19 18.60 0.00 18.60 18.60 0.00 18.60 000000533330 ROBERT WAYNE KUHLMAN JURY BROWN 5/19G 5211766 06/06/19 35.20 0.00 35.20 35.20 0.00 35.20 000000533331 RENEE LYNN MARX JURY BROWN 5/19H 5211767 06/06/19 17.80 0.00 17.80 17.80 0.00 17.80 000000533332 SARAH LINDSAY MILLER JURY BROWN 5/19I 5211768 06/06/19 34.00 0.00 34.00

39 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 11 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 34.00 0.00 34.00 000000533333 JANETTE RENE MONROE JURY BROWN 5/19J 5211769 06/06/19 20.60 0.00 20.60 20.60 0.00 20.60 000000533334 ERIC MICHAEL NEILSON JURY BROWN 5/19K 5211770 06/06/19 22.60 0.00 22.60 22.60 0.00 22.60 000000533335 EMMA ROSE SCHRAMM JURY BROWN 5/19L 5211771 06/06/19 16.80 0.00 16.80 16.80 0.00 16.80 000000533336 ANDREW LEE SCHUSTER JURY BROWN 5/19M 5211772 06/06/19 33.20 0.00 33.20 33.20 0.00 33.20 000000533337 ANGELA ANN TENNEY JURY BROWN 5/19N 5211773 06/06/19 35.60 0.00 35.60 35.60 0.00 35.60 000000533338 NICHOLAS FRANK VAJCN JURY BROWN 5/19O 5211774 06/06/19 30.80 0.00 30.80 30.80 0.00 30.80 000000533339 JOY DENISE WRIGHT JURY BROWN 5/19P 5211775 06/06/19 20.20 0.00 20.20 20.20 0.00 20.20 000000533340 JUAN YBARRA JURY BROWN 5/19Q 5211776 06/06/19 27.80 0.00 27.80 27.80 0.00 27.80 000000533341 SUSAN ANN ATA JURY NICHOLS 5/19A 5211740 06/06/19 19.00 0.00 19.00 19.00 0.00 19.00 000000533342 RENEE MARIE BRINKMEI JURY NICHOLS 5/19B 5211741 06/06/19 19.00 0.00 19.00 19.00 0.00 19.00 000000533343 KRISTIE LEIGH BURKE JURY NICHOLS 5/19C 5211742 06/06/19 16.00 0.00 16.00 16.00 0.00 16.00 000000533344 JULIE KAYE DISABATIN JURY NICHOLS 5/19D 5211743 06/06/19 16.00 0.00 16.00 16.00 0.00 16.00 000000533345 EVAN STEPHEN DURFEE JURY NICHOLS 5/19E 5211744 06/06/19 16.60 0.00 16.60 16.60 0.00 16.60 000000533346 LARRY ROBERT GRAY JURY NICHOLS 5/19F 5211745 06/06/19 21.00 0.00 21.00 21.00 0.00 21.00 000000533347 SAMUEL DAVID GREEN JURY NICHOLS 5/19G 5211746 06/06/19 17.00 0.00 17.00 17.00 0.00 17.00 000000533348 CAMBRIA LANEE HANDY JURY NICHOLS 5/19H 5211747 06/06/19 21.00 0.00 21.00

40 NON CLAIM RUN 06/14/19

[RAP215] PAYMENT REGISTER - Checks 06/13/19 PAGE 12 Company 01 County of Monroe Office 001 Main Bank BNK001 National City Bank Run 004404 Payment Date 06/14/19 Pay-thru Date 06/12/19 Vendor Vendor Invoice Voucher Invoice Gross Deduction Net Payment Name Number Number Number Date Amount Amounts Amount Number 21.00 0.00 21.00 000000533349 DAVID WAYNE JONES JURY NICHOLS 5/19I 5211748 06/06/19 20.60 0.00 20.60 20.60 0.00 20.60 000000533350 RENEE ANN KRUK JURY NICHOLS 5/19J 5211749 06/06/19 19.00 0.00 19.00 19.00 0.00 19.00 000000533351 WANDA KAY MCKELVEY JURY NICHOLS 5/19K 5211750 06/06/19 17.00 0.00 17.00 17.00 0.00 17.00 000000533352 ANDREW PAUL MILLER JURY NICHOLS 5/19L 5211751 06/06/19 17.00 0.00 17.00 17.00 0.00 17.00 000000533353 WILLIAM PATRICK OCON JURY NICHOLS 5/19M 5211752 06/06/19 21.00 0.00 21.00 21.00 0.00 21.00 000000533354 MELISSA ANN RAYMER JURY NICHOLS 5/19N 5211753 06/06/19 21.40 0.00 21.40 21.40 0.00 21.40 000000533355 SARA KHALIL SALAMI JURY NICHOLS 5/19O 5211754 06/06/19 21.80 0.00 21.80 21.80 0.00 21.80 000000533356 MADISON RENEE SPEARS JURY NICHOLS 5/19P 5211755 06/06/19 20.20 0.00 20.20 20.20 0.00 20.20 000000533357 HOMER L STERNER JURY NICHOLS 5/19Q 5211756 06/06/19 17.00 0.00 17.00 17.00 0.00 17.00 000000533358 TAMMY MARY THOMA JURY NICHOLS 5/19R 5211757 06/06/19 17.00 0.00 17.00 17.00 0.00 17.00 000000533359 JEFFREY TODD VERSELL JURY NICHOLS 5/19S 5211758 06/06/19 23.40 0.00 23.40 23.40 0.00 23.40 000000533360 JEAN ELLEN WACHTMANN JURY NICHOLS 5/19T 5211759 06/06/19 21.40 0.00 21.40 21.40 0.00 21.40 000000533361 CHERYL RIGGS TREASURER 106262M 5211777 06/06/19 44.55 0.00 44.55 44.55 0.00 44.55 000000533362 OLD NATIONAL BANK TREASURER MTT18001402 5211888 06/11/19 8788.39 0.00 8788.39 8788.39 0.00 8788.39 000000533363

BANK BNK001 - TOTAL 435392.83 0.00 435392.83 * OFFICE 001 - TOTAL 435392.83 0.00 435392.83 **

41 MONROE COUNTY FINANCE DEPARTMENT 125 East Second Street  Monroe, Michigan 48161-2197 Telephone: (734) 240-7250  Fax (734) 240-7266

June 13, 2019

Mr. J. Henry Lievens, Chairman Monroe County Board of Commissioners 125 East Second Street Monroe, MI 48161

Re: 2018 Comprehensive Annual Financial Report & Audit Findings

Dear Chairman Lievens and Commissioners:

In their communication dated June 12, 2019 with those charged with governance, Rehmann Robson, independent auditor, includes a comment on page A1 which states, “the County has made some progress in its accounting and year-end closeout of certain reimbursement-driven grants (including employment and training grants), but further work is needed”. In our response, Finance staff will continue to work with affected departments to ensure that all appropriate accounting entries are recorded in a timely manner.

Rehmann’s communication also refers to the Schedule of Findings and Questioned Costs, detected as part of their 2018 audit work for the County of Monroe, the details of which begin on page 13 of the year ended December 31, 2018 Single Audit Act Compliance (attached herein). On behalf of management, we have listed each item along with a short summary response to the governing board as follows:

Material Weakness in Internal Control over Financial Reporting:

2018-001 Drain Commission Accounting Records (repeat). The Drain Commissioner will engage an independent public audit firm to assist in developing reconciliation procedures.

Note: We need the accounting system at Drain Commissioner to reconcile with the County’s official financial statements. They are separate systems as each of the 850 drain accounts has a separate fund to balance. Our goal is this reconciliation will take place as the County implements new accounting software, so this is expected to be repeated until resolved.

42 June 12, 2018 Page 2 Significant Deficiency in Internal Controls over Compliance:

2018-002 Sheriff’s Inmate Money Payables and Bond and Restitution Payables. Finance staff will continue to work with each affected department/office to ensure that a detail is maintained to support the balances being audited and fiduciary accounts are reconciled appropriately.

Notes: A. Inmate Trust (Commissary Accounts). Generally, this improved but it’s not yet where we need to be. Again, there was no missing money; rather issues with reports from the software being used.

B. County Clerk (Bond and Restitution Accounts). Similar to above in that progress has been made but we’re not where we need to be.

Finally, beginning on page 16, you will see the summary of prior year audit findings and the status of corrective action taken by management to address the same. All but one (1) of the prior year findings has been adequately resolved.

We appreciate the work of our auditors to assist and help strengthen our internal controls and procedures related to the financial management of the County.

Sincerely,

Michael Bosanac Administrator/Chief Financial Officer

43 Rehmann Robson 675 Robinson Rd. Jackson, MI 49203 Ph: 517.787.6503 Fx: 517.788.8111 rehmann.com

Independent Auditors’ Communication with Those Charged with Governance

June 12, 2019

To the Board of Commissioners of the County of Monroe, Michigan Monroe, Michigan

Our Responsibility in Relation to the Financial Statement Audit

As communicated in our engagement letter dated January 14, 2019, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the County solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Rehmann is an independent member of Nexia International.

CPAs & Consultants Wealth Advisors Corporate Investigators 44 Page 2

We have provided our findings regarding internal control over financial reporting and compliance noted during our audit in a separate letter to you dated June 12, 2019. In addition, we noted a certain other matter which is included in Attachment A to this letter.

Planned Scope and Timing of the Audit

We performed the audit according to the planned scope and timing previously communicated to you in our engagement letter and in our meeting about planning matters on March 11, 2019.

Compliance with All Ethics Requirements Regarding Independence

The engagement team, others in our firm, as appropriate, and our firm has complied with all relevant ethical requirements regarding independence.

Qualitative Aspects of the County’s Significant Accounting Practices

Significant Accounting Policies

Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the County is included in Note 1 to the financial statements.

As described in Note 17 to the financial statements, the County changed accounting policies related to accounting for other postemployment benefits by adopting Statement of Governmental Accounting Standards (GASB Statement) No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions . The cumulative effect of the accounting change as of the beginning of the year is reported in the Statement of Activities.

No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affecting the financial statements were:

. Management’s estimate of the useful lives of depreciable capital assets is based on the length of time it is believed that those assets will provide some economic benefit in the future.

. Management’s estimate of the accrued compensated absences is based on current hourly rates and policies regarding payment of sick and vacation banks.

45 Page 3

. Management’s estimate of the allowance for uncollectible receivable balances is based on past experience and future expectation for collection of various account balances.

. Management’s estimate of the insurance claims incurred but not reported is based on information provided by the entity’s third party administrators and subsequent claims activity.

. The assumptions used in the actuarial valuations of the pension and other postemployment benefits plans are based on historical trends and industry standards.

We evaluated the key factors and assumptions used to develop these estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Significant Difficulties Encountered During the Audit

We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements

For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole.

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the County’s financial statements or the auditors’ report. No such disagreements arose during the course of the audit.

Representations Requested from Management

We have requested certain written representations from management, which are included in Attachment C to this letter.

Management’s Consultations with Other Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

46 Page 4

Other Significant Matters, Findings, or Issues

In the normal course of our professional association with the County, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the County’s auditors.

Other Information in Documents Containing Audited Financial Statements

Our responsibility for the supplementary information accompanying the financial statements, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole. We made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Upcoming Changes in Accounting Standards

Generally accepted accounting principles (GAAP) are continually changing in order to promote the usability and enhance the applicability of information included in external financial reporting. While it would not be practical to include an in-depth discussion of every upcoming change in professional standards, Attachment B to this letter contains a brief overview of recent pronouncements of the Governmental Accounting Standards Board (GASB) and their related effective dates. Management is responsible for reviewing these standards, determining their applicability, and implementing them in future accounting periods.

This information is intended solely for the use of the governing body and management of the County of Monroe, Michigan and is not intended to be and should not be used by anyone other than these specified parties.

Very truly yours,

47 MONROE COUNTY

Attachment A - Comments and Recommendations For the December 31, 2018 Audit

During our audit, we became aware of a certain other matter that is an opportunity for strengthening internal control and/or improving operating efficiency. This memorandum summarizes our comments and recommendations regarding this matter. Our consideration of the County's internal control over financial reporting is described in our report, dated June 12, 2019, issued in accordance with Government Auditing Standards. This memorandum does not affect that report or our report dated June 12, 2019, on the financial statements of the County.

Employment and Training Grant Accounting

Following a significant deficiency in the prior year, the County has made some progress in its accounting and year-end closeout of certain reimbursement-driven grants (including employment and training grants), but further work is needed. That is, for grants of these type, the revenues and expenditures (in the respective funds and/or business units) should zero out (meaning they are equal) and appropriate receivables, deferrals and transfers are recorded as part of the closeout and audit preparation process.

    

A1 48 COUNTY OF MONROE, MICHIGAN

Attachment B – Upcoming Changes in Accounting Standards / Regulations For the December 31, 2018 Audit

The following pronouncements of the Governmental Accounting Standards Board (GASB) have been released recently and may be applicable to the County in the near future. We encourage management to review the following information and determine which standard(s) may be applicable to the County. For the complete text of these and other GASB standards, visit www.gasb.org and click on the “Standards & Guidance” tab. If you have questions regarding the applicability, timing, or implementation approach for any of these standards, please contact your audit team.

GASB 83  Certain Asset Retirement Obligations Effective 06/15/2019 (your FY 2019)

This standard addresses accounting and financial reporting for certain asset retirement obligations--legally enforceable liabilities associated with the retirement of a tangible capital asset. We do not expect this standard to have any significant effect on the County.

GASB 84  Fiduciary Activities Effective 12/15/2019 (your FY 2019)

This standard establishes new criteria for determining how to report fiduciary activities in governmental financial statements. The focus is on whether the government is controlling the assets, and who the beneficiaries are. Under this revised standard, certain activities previously reported in agency funds may be reclassified in future periods. Due to the number of specific factors to consider, we will continue to assess the degree to which this standard may impact the County.

GASB 87  Leases Effective 12/15/2020 (your FY 2020)

This standard establishes a single model for reporting all leases (including those previously classified as operating and capital). Lessees will now report offsetting intangible lease assets and lease liabilities equal to the present value of future lease payments. Lessors will report offsetting lease receivables and deferred inflows of resources.

GASB 88  Certain Disclosures Related to Debt Effective 06/15/2019 (your FY 2019)

This standard provides guidance on note disclosures related to debt, including direct borrowings and direct placements. It also clarifies which liabilities governments should include when disclosing information related to debt. We do not expect this standard to have any significant effect on the County.

GASB 89  Accounting for Interest Cost Incurred before the End of a Construction Period Effective 12/15/2020 (your FY 2020)

This standard eliminates the requirement for governments to capitalize interest during the construction period for business-type activities. As this simplifies the accounting for interest, early implementation is encouraged. We do not expect this standard to have any significant effect on the County.

B1 49 COUNTY OF MONROE, MICHIGAN

Attachment B – Upcoming Changes in Accounting Standards / Regulations For the December 31, 2018 Audit

GASB 90  Majority Equity Interests Effective 12/15/2019 (your FY 2019)

This standard addresses situations in which a government acquires a majority of the equity interest in a legally separate organization, and whether such holdings should be reported as an investment or a component unit. We do not expect this standard to have any significant effect on the County.

    

B2 50 COUNTY OF MONROE, MICHIGAN

Attachment C – Management Representations For the December 31, 2018 Audit

The following pages contain the written representations that we requested from management.

C1 51 MONROE COUNTY FINANCE DEPARTMENT 125 East Second Street  Monroe, Michigan 48161-2110 Telephone: (734) 240-7250  Fax (734) 240-7266

June 12, 2019

Rehmann Robson 675 Robinson Road Jackson, Michigan 49203

This representation letter is provided in connection with your audit of the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the County of Monroe, Michigan (the “County”), as of and for the year ended December 31, 2018, and the related notes to the financial statements, for the purpose of expressing opinions on whether the basic financial statements present fairly, in all material respects, the financial position, results of operations, and cash flows, where applicable, and the respective budgetary comparison for the general fund and each major special revenue fund of the County in conformity with accounting principles generally accepted for governments in the United States of America (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.

We confirm that, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of June 12, 2019:

Financial Statements

1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated January 14, 2019, for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP. We have reviewed, approved, and taken responsibility for the financial statements and related notes. 2. We have reviewed and approved the various adjusting journal entries that were proposed by you for recording in our books and records and reflected in the financial statements. 3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 4. We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud. 5. Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. 6. Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP. For the purposes of this letter, related parties mean members of the governing body; board members; administrative officials; immediate families

52 Rehmann Robson Page 2 of 6

of administrative officials, board members, and members of the governing body; and any companies affiliated with or owned by such individuals. 7. All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed. 8. The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP. 9. With regard to items reported at fair value: a. The underlying assumptions are reasonable and they appropriately reflect management’s intent and ability to carry out its stated courses of action. b. The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied. c. The disclosures related to fair values are complete, adequate, and in conformity with U.S. GAAP. d. There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements. 10. All component units, as well as joint ventures with an equity interest, are included and other joint ventures and related organizations are properly disclosed. 11. All funds and activities are properly classified. 12. All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, and GASB Statement No. 37, Basic Financial Statements—and Management’s Discussion and Analysis— for State and Local Governments: Omnibus, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users. 13. All components of net position and fund balance classifications have been properly reported. 14. All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal. 15. All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis. 16. All interfund and intra-entity transactions and balances have been properly classified and reported. 17. Deposit and investment risks have been properly and fully disclosed. 18. Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated. 19. All required supplementary information is measured and presented within the prescribed guidelines. 20. We believe that the actuarial assumptions and methods used to measure pension and other postemployment benefit liabilities and costs for financial accounting purposes are appropriate in the circumstances.

Information Provided

21. We have provided you with: a. Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters; b. Additional information that you have requested from us for the purpose of the audit; and c. Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.

53 Rehmann Robson Page 3 of 6

22. All transactions have been recorded in the accounting records and are reflected in the financial statements. 23. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. 24. We have no knowledge of any fraud or suspected fraud that affects the entity and involves: a. Management; b. Employees who have significant roles in internal control; or c. Others where the fraud could have a material effect on the financial statements. 25. We have disclosed to you all information that we are aware of regarding allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, vendors, regulators, or others. 26. We are not aware of any pending or threatened litigation and claims whose effects should be considered when preparing the financial statements. 27. We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware. 28. There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices. 29. The government has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities. 30. We have disclosed to you all guarantees, whether written or oral, under which the government is contingently liable. 31. We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds. 32. There are no: a. Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations. b. Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. c. Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB-62. 33. The government has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you. 34. We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance. 35. We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB-62. Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year.

54 Rehmann Robson Page 4 of 6

Supplementary Information in Relation to the Financial Statements as a Whole

36. With respect to the supplementary information accompanying the financial statements: a. We acknowledge our responsibility for the presentation of the supplementary information in accordance with accounting principles generally accepted in the United States of America. b. We believe the supplementary information, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America. c. The methods of measurement or presentation have not changed from those used in the prior period. d. We believe the significant assumptions or interpretations underlying the measurement or presentation of the supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances.

Required Supplementary Information

37. With respect to the required supplementary information accompanying the financial statements: a. We acknowledge our responsibility for the presentation of the required supplementary information in accordance with accounting principles generally accepted in the United States of America. b. We believe the required supplementary information, including its form and content, is measured and fairly presented in accordance with accounting principles generally accepted in the United States of America. c. The methods of measurement or presentation have not changed from those used in the prior period. d. We believe the significant assumptions or interpretations underlying the measurement or presentation of the required supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances.

Uniform Guidance (2 CFR 200)

38. With respect to federal awards, we represent the following to you: a. We are responsible for understanding and complying with and have complied with the requirements of the Uniform Guidance. b. We are responsible for the preparation and presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance. c. We believe the schedule of expenditures of federal awards, including its form and content, is fairly presented in accordance with the Uniform Guidance. d. The methods of measurement or presentation have not changed from those used in the prior period. e. We believe the significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances. f. We are responsible for including the auditor’s report on the schedule of expenditures of federal awards in any document that contains the schedule and that indicates that the auditor has reported on such information. g. When the schedule of expenditures of federal awards is not presented with the audited financial statements, management will make the audited financial statements readily available to the intended users of the schedule of expenditures of federal awards no later than the date of issuance by the entity of the schedule of expenditures of federal awards and the auditor’s report thereon.

55 Rehmann Robson Page 5 of 6

h. We have, in accordance with the Uniform Guidance, identified in the schedule of expenditures of federal awards, expenditures made during the audit period for all awards provided by federal agencies in the form of grants, federal cost-reimbursement contracts, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, food commodities, direct appropriations, and other assistance. i. We are responsible for complying with the requirements of laws, regulations, and the provisions of contracts and grant agreements related to each of our federal programs and have identified and disclosed to you the requirements of laws, regulations, and the provisions of contracts and grant agreements that are considered to have a direct and material effect on each major federal program; and we have complied, in all material respects, with these requirements. j. We have provided to you our interpretations of any compliance requirements that have varying interpretations. k. We are responsible for establishing and maintaining effective internal control over compliance requirements applicable to federal programs that provide reasonable assurance that we are managing our federal awards in compliance with laws, regulations, and the provisions of contracts and grant agreements that could have a material effect on our federal programs. Also, no changes have been made in the internal control system to the date of this letter that might significantly affect internal control, including any corrective action taken with regard to significant deficiencies, including material weaknesses, reported in the schedule of findings and questioned costs. l. We have made available to you all contracts and grant agreements (including amendments, if any) and any other correspondence with federal agencies or pass-through entities relating to federal programs. m. We have received no requests from a federal agency to audit one or more specific programs as a major program. n. We have identified and disclosed to you all amounts questioned and any known noncompliance with the requirements of federal awards, including the results of other audits or program reviews. We also know of no instances of noncompliance occurring subsequent to the end of the period audited. o. We have charged costs to federal awards in accordance with applicable cost principles, including amounts claimed or used for matching determined in accordance with relevant guidelines in the Uniform Guidance. p. We have made available to you all documentation related to the compliance requirements, including information related to federal program financial reports and claims for advances and reimbursements. q. Federal program financial reports and claims for advances and reimbursements are supported by the books and records from which the basic financial statements have been prepared (and are prepared on a basis consistent with the schedule of expenditures of federal awards). r. The copies of federal program financial reports provided to you are true copies of the reports submitted, or electronically transmitted, to the respective federal agency or pass-through entity, as applicable. s. We are responsible for and have accurately prepared the summary schedule of prior audit findings to include all findings required to be included by the Uniform Guidance, and we have provided you with all information on the status of the follow-up on prior audit findings by federal awarding agencies and pass-through entities, including all management decisions. t. We have disclosed to you the findings received and related corrective actions taken for previous audits, attestation engagements, and internal or external monitoring that directly relate to the objectives of the compliance audit, including findings received and corrective actions taken from the end of the period covered by the compliance audit to the date of the auditor’s report. u. We are responsible for and have accurately completed the appropriate sections of the Data Collection Form as required by the Uniform Guidance, and we are responsible for preparing and implementing a correction action plan for each audit finding.

56 Rehmann Robson Page 6 of 6

v. We have disclosed all contracts or other agreements with service organizations and disclosed to you all communications from these service organizations relating to noncompliance at the organizations. w. We have reviewed, approved, and taken responsibility for the financial statements and related notes. x. We have disclosed to you the nature of any subsequent events that provide additional evidence with respect to conditions that existed at the end of the reporting period that affect noncompliance during the reporting period.

Michael Bosanac, Administrator/Chief Financial Officer

Susan Maier, Director of Fiscal Services

57 County of Monroe, Michigan

Year Ended Single Audit Act December 31, Compliance 2018

58 COUNTY OF MONROE, MICHIGAN

Table of Contents

Page

Independent Auditors’ Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 1

Schedule of Expenditures of Federal Awards 2

Notes to Schedule of Expenditures of Federal Awards 6

Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 8

Independent Auditors' Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance 10

Schedule of Findings and Questioned Costs 12

Summary Schedule of Prior Year Audit Findings 16

Corrective Action Plan 17

    

59 Rehmann Robson 675 Robinson Rd. Jackson, MI 49203 Ph: 517.787.6503 Fx: 517.788.8111 rehmann.com

INDEPENDENT AUDITORS' REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE

June 12, 2019

To the Board of Commissioners of Monroe County Monroe, Michigan

We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the County of Monroe, Michigan (the "County") as of and for the year ended December 31, 2018, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. We issued our report thereon dated June 12, 2019, which contained unmodified opinions on those financial statements. Our report includes a reference to other auditors. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Rehmann is an independent member of Nexia International.

CPAs & Consultants Wealth Advisors Corporate Investigators 60 COUNTY OF MONROE, MICHIGAN

Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2018

CFDA Passed Pass-through / Federal " " " Federal Agency / Cluster / Program Title " Number " Through " Grantor Number " Expenditures

U.S Department of Agriculture Child Nutrition Cluster: School Breakfast Program 10.553 MDE 58-000-8001$ 13,683 National School Lunch Program 10.555 MDE 58-000-8001 21,391 National School Lunch Program - Snack 10.555 MDE 58-000-8001 5,674 40,748 Special Supplemental Nutrition Program for Women, Infants, and Children ("WIC"): WIC: 2017/2018 10.557 MDHHS 20170266 410,374 2018/2019 10.557 MDHHS 20180086 137,002 WIC Breastfeeding Peer Counselor: 2017/2018 10.557 MDHHS 20170266 24,735 2018/2019 10.557 MDHHS 20180086 6,069 578,180 SNAP Cluster - State Admin Matching Grants for SNAP: 2017/2018 10.561 MSF/SEMCA 09-02-0004 59,818 2018/2019 10.561 MSF/SEMCA 09-02-0004 23,190 83,008

Total U.S. Department of Agriculture 701,936

U.S. Department of Justice Edward Byrne Memorial Justice Assistance Grant Program: Operation Safe Monroe County 16.738 Direct 2017-DJ-BX-0386 2,249 Justice Assistance Grant-MANTIS 16.738 MSP 72458-MANTIS-2019 17,144

Total U.S. Department of Justice 19,393

U.S. Department of Labor Employment Service Cluster: Employment Service: 2017/2018 17.207 MSF/SEMCA 13-02-0004 87,229 2018/2019 17.207 MSF/SEMCA 13-02-0004 97,256 Employment Service TAA/NAFTA - 2017/2018 17.207 MSF/SEMCA 13-02-0004 1,415 Total Employment Service Cluster 185,900

Trade Adjustment Assistance - 2017/2018 17.245 MSF/SEMCA 13-02-0004 22,714

WIOA Cluster: WIA Adult Program: 2017/2018 17.258 MSF/SEMCA 13-02-0004 106,619 2018/2019 17.258 MSF/SEMCA 13-02-0004 95,146 201,765 RESA: 2017/2018 17.258 MSF/SEMCA 13-02-0004 5,533 2018/2019 17.258 MSF/SEMCA 13-02-0004 3,733 9,266

continued…

61 COUNTY OF MONROE, MICHIGAN

Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2018

CFDA Passed Pass-through / Federal " " " Federal Agency / Cluster / Program Title " Number " Through " Grantor Number " Expenditures

U.S. Department of Labor (concluded) WIA Dislocated Worker Formula Grants: 2017/2018 17.278 MSF/SEMCA 13-02-0004 $ 155,903 2018/2019 17.278 MSF/SEMCA 13-02-0004 137,699 293,602

Total WIOA Cluster 504,633

Catalyst: 2017/2018 17.268 MSF/SEMCA 13-02-0004 11,076 2018/2019 17.268 MSF/SEMCA 13-02-0004 3,547 14,623 DTW National Emergency - 2017/2018 17.277 MSF/SEMCA 13-02-0004 9,105

Total U.S Department of Labor 736,975

U.S. Department of Transportation Highway Safety Cluster: Safe Communities Grant 20.600 MOHSP PT-18-15 47,837 Safe Communities Grant 20.600 MOHSP PT-19-06 11,486

Total U.S. Department of Transportation 59,323

U.S. Environmental Protection Agency Beach Monitoring 66.472 MDEQ N/A 5,000

Drinking Water State Revolving Fund Cluster: Non-Community-Water Supply 66.468 MDEQ N/A 1,704 Non-Community-Capacity Development 66.468 MDEQ N/A 400 Non-Community-Operator Assistance 66.468 MDEQ N/A 2,422 4,526

Total U.S. Environmental Protection Agency 9,526

U.S. Department of Health and Human Services

Center for Disease Control & Prevention - Bioterrorism: 2017/2018 93.069 MDHHS 20170266 99,209 2018/2019 93.069 MDHHS 20180086 26,489 125,698 Cooperative Agreements for Tuberculosis Control Program: 2017/2018 93.116 MDHHS 20170266 76 2018/2019 93.116 MDHHS 20180086 24 100 Family Planning Services: 2017/2018 93.217 MDHHS 20170266 80,676 2018/2019 93.217 MDHHS 20180086 20,555 101,231

continued…

62 COUNTY OF MONROE, MICHIGAN

Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2018

CFDA Passed Pass-through / Federal " " " Federal Agency / Cluster / Program Title " Number " Through " Grantor Number " Expenditures

U.S. Department of Health and Human Services (continued) Immunization Cooperative Agreements: VFC AFIX & Nurse Training: 2017/2018 93.268 MDHHS 20170266$ 4,300 2018/2019 93.268 MDHHS 20180086 1,100 5,400

Federally Supplied Vaccines 93.268 MDHHS N/A 338,799

Immunization Assessment: 2017/2018 93.268 MDHHS 20170266 8,887 2018/2019 93.268 MDHHS 20180266 4,837 13,724

Total Immunization Cooperative Agreements 357,923

Immunization Action Plan: 2017/2018 93.539 MDHHS 20170266 40,483 2018/2019 93.539 MDHHS 20180086 22,033 62,516

Child Support Enforcement: Title IV Incentive Payments 93.563 MDHHS N/A 240,496 Friend of the Court/Prosecutor Combined: 2017/2018 93.563 MDHHS CSCOM17-58003 1,020,989 2018/2019 93.563 MDHHS CSCOM17-58003 354,967 1,616,452

Temporary Assistance for Needy Families Cluster: PATH Program: 2017/2018 93.558 MSF/SEMCA 09-02-0004 197,374 2018/2019 93.558 MSF/SEMCA 09-02-0004 99,525 Supportive Services - 2017/2018 93.558 MSF/SEMCA 09-02-0004 5,000 Total Temporary Assistance for Needy Families Cluster 301,899

Medicaid Cluster: Medical Assistance Program: CSHCS Care Coordination : 2017/2018 93.778 MDHHS 20170266 4,510 2018/2019 93.778 MDHHS 20180086 645 2017/2018 93.778 MDHHS 20170266 6,954 CSHCS Outreach: 2017/2018 93.778 MDHHS 20170266 29,613 2018/2019 93.778 MDHHS 20180086 9,911 Medicaid Outreach: 2017/2018 93.778 MDHHS 20170266 53,376 2018/2019 93.778 MDHHS 20180086 13,867 Total Medicaid Cluster 118,876

continued…

63 COUNTY OF MONROE, MICHIGAN

Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2018

CFDA Passed Pass-through / Federal " " " Federal Agency / Cluster / Program Title " Number " Through " Grantor Number " Expenditures

U.S. Department of Health and Human Services (concluded) Maternal and Child Health Services Block Grant to the States: CSHCS Care Coordination : 2017/2018 93.994 MDHHS 20170266$ 6,810 2018/2019 93.994 MDHHS 20180086 2,310 9,120 MCH: 2017/2018 93.994 MDHHS 20170266 44,427 2018/2019 93.994 MDHHS 20180086 14,527 58,954 Local Maternal and Child Health: Family Planning Services 2017/2018 93.994 MDHHS 20170266 15,908 Family Planning Services 2018/2019 93.994 MDHHS 20180086 4,053 19,961

Total Maternal and Child Health Services Block Grant to the States 88,035

Total U.S. Department of Health and Human Services 2,772,730

U.S Department of Homeland Security Boating Safety Financial Assistance 97.012 MDNR 20170266 17,000

Performance 97.042 MSP 2015-EP-00029-S01 35,581

Homeland Security Grant Program: Homeland Security Grant Program - 2015 Operation Stonegarden 97.067 MSP 2015-SS-00033 15,159 Homeland Security Grant Program - 2016 Operation Stonegarden 97.067 MSP 2016-SS-00010 38,609 2015 Homeland Security Grant UASI Region 97.067 MSP, MC EMW-2015-SS-00033 87,722 2016 Homeland Security Grant UASI Region 97.067 MSP, MC EMW-2016-SS-00010-S01 217,869 2017 Homeland Security Grant UASI Region 97.067 MSP, MC EMW-2017-SS-00013 98,975 458,334

Total U.S. Department of Homeland Security 510,915

Total Expenditures of Federal Awards $ 4,810,798

concluded.

See notes to schedule of expenditures of federal awards.

64 COUNTY OF MONROE, MICHIGAN

Notes to Schedule of Expenditures of Federal Awards

1. BASIS OF PRESENTATION

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Monroe County, Michigan (the “County”) under programs of the federal government for the year ended December 31, 2018. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.

The County’s reporting entity is defined in Note 1 of the County’s basic financial statements. The County’s financial statements include the operations of the Monroe County Road Commission and Monroe County Community Mental Health Authority discretely presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2018, as these entities were separately audited.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.

For purposes of charging indirect costs to federal awards, the County has elected not to use the 10 percent de minimis indirect cost rate as permitted by §200.414 of the Uniform Guidance.

The County does not have any subrecipients and, hence, there is no subrecipient column reported on the SEFA.

3. PASS-THROUGH AGENCIES

The County receives certain federal grants as subawards from non-federal entities. Pass-through entity identifying numbers are presented where available. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows:

Pass-through Agency Abbreviation Pass-through Agency Name

MC Macomb County MDHHS Michigan Department of Health and Human Services MDE Michigan Department of Education MDEQ Michigan Department of Environmental Quality MDNR Michigan Department of Natural Resources MOHSP Michigan Office of Highway Safety Planning continued…

65 COUNTY OF MONROE, MICHIGAN

Notes to Schedule of Expenditures of Federal Awards

Pass-through Agency Abbreviation Pass-through Agency Name

MSP Michigan State Police MSF Michigan Strategic Fund SEMCA Southeast Michigan Community Alliance concluded

    

66 Rehmann Robson 675 Robinson Rd. Jackson, MI 49203 Ph: 517.787.6503 Fx: 517.788.8111 rehmann.com

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS

PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

June 12, 2019

To the Board of Commissioners of Monroe County Monroe, Michigan

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the County of Monroe, Michigan (the "County"), as of and for the year ended December 31, 2018, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements, and have issued our report thereon dated June 12, 2019. Our report includes a reference to other auditors who audited the financial statements of the Monroe County Road Commission, Monroe County Community Mental Health Authority, Monroe County Library System, and Monroe County Employees' Retirement System, as described in our report on the County’s financial statements. This report does not include the results of the other auditors’ testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the County’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified a certain deficiency in internal control that we consider to be a material weakness and another deficiency that we consider to be a significant deficiency.

Rehmann is an independent member of Nexia International.

CPAs & Consultants Wealth Advisors Corporate Investigators 67 A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiency described in the accompanying schedule of findings and questioned costs as item 2018-001 to be a material weakness.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiency described in the accompanying schedule of findings and questioned costs as item 2018-002 to be a significant deficiency.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the County’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

County’s Response to Findings

The County’s responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. The County’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

68 Rehmann Robson 675 Robinson Rd. Jackson, MI 49203 Ph: 517.787.6503 Fx: 517.788.8111 rehmann.com

INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE

June 12, 2019

To the Board of Commissioners of Monroe County Monroe, Michigan

Report on Compliance for Each Major Federal Program

We have audited the compliance of the County of Monroe, Michigan (the "County") with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the County’s major federal programs for the year ended December 31, 2018. The County’s major federal programs are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.

The County's basic financial statements also include the operations of the Monroe County Community Mental Health Authority and the Monroe County Road Commission, which received certain federal awards that are not included in the schedule of expenditures of federal awards for the year ended December 31, 2018. Our audit, described below, did not include the operations of the Monroe County Community Mental Health Authority or the Monroe County Road Commission because they arranged for a separate financial statement audit and did not meet the criteria for a single audit in accordance with the Uniform Guidance.

Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

Independent Auditors’ Responsibility

Our responsibility is to express an opinion on compliance for each of the County’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

Rehmann is an independent member of Nexia International.

CPAs & Consultants Wealth Advisors Corporate Investigators 69 We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the County’s compliance.

Opinion on Each Major Federal Program

In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2018.

Report on Internal Control Over Compliance

Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe that a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Purpose of this Report

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

70 COUNTY OF MONROE, MICHIGAN

Schedule of Findings and Questioned Costs For the Year Ended December 31, 2018

SECTION I - SUMMARY OF AUDITORS’ RESULTS

Financial Statements

Type of auditors’ report issued: Unmodified

Internal control over financial reporting:

Material weakness(es) identified? X yes no

Significant deficiency(ies) identified? X yes no

Noncompliance material to financial statements yes Xno noted?

Federal Awards

Internal control over major programs:

Material weakness(es) identified? yes Xno

Significant deficiency(ies) identified? yes X none reported

Type of auditors’ report issued on compliance for major programs: Unmodified

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? yes Xno

Identification of major programs:

CFDA Number Name of Federal Program or Cluster

17.258 and 17.278 Workforce Investment Act Cluster 93.563 Child Support Enforcement

Dollar threshold used to distinguish between Type A and Type B programs: $ 750,000

Auditee qualified as low-risk auditee? yes Xno

71 COUNTY OF MONROE, MICHIGAN

Schedule of Findings and Questioned Costs For the Year Ended December 31, 2018

SECTION II – FINANCIAL STATEMENT FINDINGS

2018-001 – Drain Commission Accounting Records (repeat)

Finding Type. Material Weakness in Internal Control over Financial Reporting.

Criteria. Drain Commission management is responsible for maintaining its subsidiary accounting records and reconciling those records to the County's general ledger.

Condition. The County provided a subsidiary transaction detail from the Drain Commission's accounting system that is separate from the general ledger kept for the County as whole. The provided detail does not agree to the County's general ledger (control accounts) and there was no reconciliation available to determine the difference.

Cause. The Drain Commission does not have a procedure to reconcile the complete subsidiary transaction detail to the general ledger control accounts at the County for the Drain Commission accounts. Additionally, it appears that the Drain Commission was not posting all transactions to its records on a timely basis.

Recommendation. We recommend the County implement procedures to ensure that all Drain Commission transactions are posted in a timely manner and that all accounts are reconciled to the general ledger.

View of Responsible Officials. The Drain Commissioner will engage an independent public audit firm to assist in developing reconciliation procedures.

72 COUNTY OF MONROE, MICHIGAN

Schedule of Findings and Questioned Costs For the Year Ended December 31, 2018

SECTION II – FINANCIAL STATEMENT FINDINGS (Concluded)

2018-002 – Sheriff's Inmate Money Payables and Bond and Restitution Payables

Finding Type. Significant Deficiency in Internal Control over Financial Reporting.

Criteria. The County uses an agency fund to account for court bonds and restitution and sheriff's inmate money held on behalf of outside parties. Accordingly, the County is required to keep accurate subsidiary records of the amounts held in these liability accounts. These accounts should be analyzed and reconciled on a regular basis (e.g. monthly or quarterly).

Condition. We requested detail for the sheriff's inmate money payable and the bonds and restitution payable accounts in the County’s agency fund. The County was able to provide current year reconciliations to the general ledger for the changes in these accounts, however, they were unable to provide a detail of what comprises the ending balance.

Cause. The County does not have a policy to reconcile a complete subsidiary detail to the general ledger.

Effect. As a result of the condition, the County is exposed to an increased risk that misstatements, whether through error or fraud, may occur and not be prevented, or detected and corrected, on a timely basis. Balances in agency funds are particularly sensitive as this fund type, by its nature, is not subject to the normal budgetary oversight found in other funds. Accordingly, it is especially important that these funds be reconciled regularly to a complete detail. While the related cash balances were reconciled, this only verifies the amounts actually on hand, not the balances that should be on hand.

Recommendation. We recommend the County implement procedures to ensure that a detail is maintained to support the balances being reported and that all accounts are reconciled to the general ledger.

View of Responsible Officials. Management is working with staff to obtain detail of amounts owed.

73 COUNTY OF MONROE, MICHIGAN

Schedule of Findings and Questioned Costs For the Year Ended December 31, 2018

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

None reported.

    

74 COUNTY OF MONROE, MICHIGAN

Summary Schedule of Prior Year Audit Findings For the Year Ended December 31, 2018

Finding 2017-001 – Drain Commission Accounting Records

The County provided a detail from the Drain Commission's accounting system that is separate from the general ledger kept for the County as a whole. This detail did not agree to the County's general ledger and there was no reconciliation available to determine the difference. Corrective action was not sufficient. This finding has been repeated as item 2018-001.

Finding 2017-002 – Preparation of the Schedule of Expenditures of Federal Awards and Grant Accounting

While management was able to provide a mostly complete schedule of expenditures of federal awards ("SEFA") at the beginning of audit fieldwork, an adjustment to properly report the Water Quality Management Planning grant was ultimately required resulting in changes to the total federal awards expended. Additionally, the SEFA provided did not include several grant award numbers, Catalog of Federal Domestic Assistance ("CFDA") numbers, grant names and necessitated multiple adjustments to agree the SEFA to the County's accounting records. This finding has been adequately resolved.

Finding 2017-003 – Other Compliance Requirements - Drain Commission Grants

The Drain Commission did not comply with County grant approval procedures, State of Michigan contract requirements and Federal guidelines related to its Wetland Mitigation Bank Grant and Clean Water Act Grant (CFDA# 66.454). This finding has been adequately resolved.

    

MONROE COUNTY FINANCE DEPARTMENT 125 East Second Street  Monroe, Michigan 48161-2110 Telephone: (734) 240-7250  Fax (734) 240-7266

Monroe County Corrective Action Plan 2 CFR § 200.511(c) December 31, 2018

Financial Statement Findings

Planned Anticipated Finding Condition Per Questioned Management Responsible Type Corrective Completion Number Auditor Costs Response Contact Person Action Date The County provided a detail from the Drain Commission's accounting system The Drain that is separate Commissioner from the general Material will engage ledger kept for the Weakness in an County as whole. N/A 2018- Internal independent Drain We were unable to Agreed 12/31/20 001 Control over public audit Commissioner provide detail that Financial firm to assist agreed to the Reporting in developing County's general reconciliation ledger and there procedures. was no reconciliation available to determine the difference. The detail was for the sheriff's inmate money payable and the bonds and restitution payable accounts in the County’s agency Significant fund. The County Management Deficiency in was able to provide is working County Clerk- 2018- Internal current year with staff to Bonds & Agreed 12/31/19 002 Control over reconciliations to obtain detail Restitution/Sheriff- Financial the N/A of amounts Inmate Payable Reporting. general ledger for owed. the changes in these accounts, however, they were unable to provide a detail of what comprises the ending balance.

76 MONROE COUNTY FINANCE DEPARTMENT 125 East Second Street ⋅ Monroe, Michigan 48161-2197 Telephone: (734) 240-7250 ⋅ Fax (734) 240-7266

June 6, 2019

Mr. J. Henry Lievens, Chairman Monroe County Board of Commissioners 125 East Second Street Monroe, MI. 48161

Re: Submitting Report of Pension and OPEB-Public Act 202 of 2017

Dear Chairman Lievens and Members of the Board:

Attached for your information are the two (2) reports required under the above public act covering the most recently ended fiscal year. One (1) report includes information on the pension trust and one (1) report includes information on other post employment benefits (OPEB) plan for Monroe County. Both reports are due no later than June 30, 2019 to the Michigan Department of Treasury and include information from audit reports, actuary reports and accounting records of the County.

With the governing board informed of this information, the undersigned will certify the report has been submitted according to the act and that the information is complete and accurate to the best of our knowledge. The instructions for local units of government filing these reports are to submit the same through their chief financial officer or designee. The reporting requirements also provide that the governing board has received electronic copies of these reports. This communication shall serve to satisfy that necessity.

It is recommended the Monroe County Board of Commissioners accept and place on file the reports to document the governing board has formally received the required information and the official minutes of the Board reflect this action.

If you have any questions or desire any further information with respect to the reports, please contact me.

Sincerely,

Michael G. Bosanac Administrator/Chief Financial Officer

Enclosure

77 Michigan Department of Treasury 5572 (09-18) Public Act 202 of 2017 Pension Report

Enter Local Unit Name County of Monroe Instructions/Questions: For a list of detailed instructions on Enter Six-Digit Municode 580000 how to complete and submit this form, visit Unit Type County michigan.gov/LocalRetirementReporting. For questions, please Fiscal Year (four-digit year only, e.g. 2018) 2018 email [email protected]. Return this Contact Name (Chief Administrative Officer) Michael G. Bosanac original Excel file. Do not submit a scanned image or PDF. Title if not CAO Administrator/CFO CAO (or designee) Email Address [email protected] Contact Telephone Number 734-240-7267

Pension System Name (not division) 1 Monroe County Employees' Retirement System If your pension system is separated by divisions, you would only Pension System Name (not division) 2 enter one system. For example, one could have different divisions Pension System Name (not division) 3 of the same system for union and non-union employees. However, Pension System Name (not division) 4 these would be only one system and should be reported as such Pension System Name (not division) 5 on this form.

Statute Line Description Source of Data Reference System 1 System 2 System 3 System 4 System 5 Monroe County Employees' 1 Provide the name of your retirement pension system Calculated From Above Sec. 5(6) Retirement System 2 Enter retirement pension system's assets (system fiduciary net position) Most Recent Audit Report Sec. 5(4)(b) 138,437,808 3 Enter retirement pension system's liabilities (total pension liability) Most Recent Audit Report Sec. 5(4)(b) 187,722,555 4 Date (system year ending) of valuation of system's assets and liabilities (e.g. 12/31/2017) Most Recent Audit Report Sec. 5(6) 12/31/17 5 Actuarially Determined Contribution (ADC) Most Recent Audit Report Sec. 5(4)(b) 5,726,755 6 Governmental Fund Revenues Most Recent Audit Report Sec. 5(4)(b) 66,970,911 7 Pension Trigger Summary 8 Is this unit a primary unit (County, Township, City, Village)? From Municode YES YES YES YES YES 9 Funded ratio Calculated Sec. 5(4)(b) 73.7% 10 All systems combined ADC/Governmental fund revenues Calculated Sec. 5(4)(b) 8.6% 0.0% 0.0% 0.0% 0.0% Primary units trigger: Less than 60% funded AND greater than 10% ADC/Governmental fund revenues. Non-Primary units trigger: Less 11 Does this system trigger "underfunded status" as defined by PA 202 of 2017? than 60% funded Sec. 5(4)(b) NO NO NO NO NO

By emailing this report to the Michigan Department of Treasury, the local unit of government acknowledges that this report is complete and accurate in all known respects. Public Act 202 of 2017 also requires the local unit of government to electronically submit the report to its governing body.

78 MONROE COUNTY HUMAN RESOURCES DEPARTMENT 125 East Second Street  Monroe, Michigan 48161- 2197 Telephone (734) 240-7295  Fax (734) 240-7266  Toll Free (888) 354-5500 Ext 7295

June 13, 2019

Mr. J. Henry Lievens, Chairman Monroe County Board of Commissioners 125 East Second Street Monroe, MI 48161

Re: Request To Fill Two Corrections Officer Position- Sheriff’s Office

Dear Chairman Lievens and Board Members:

Enclosed you will find a request from Major Goodnough to fill two vacant Corrections Officer positions. Sue Maier, Director of Fiscal Services and I have reviewed Major Goodnough’s request with respect to funding, and have concluded no additional appropriation is necessary. The cost of filling the positions is included in the Sheriff’s Office 2019 budget.

Accordingly, I recommend the Board of Commissioners approve filling the vacant Corrections Officer positions in the Sheriff’s Office, as outlined in enclosed requests with funding from the 2019 Sheriff’s Office budget.

Sincerely,

Aundrea Armstrong Human Resources Director

Visit the Monroe County Website: www.co.monroe.mi.us 79

May 30, 2019

Mr. J. Henry Lievens, Chairman Monroe County Board of Commissioners 125 E. Second Street Monroe, MI 48161

RE: Request to Fill two Vacant Correctional Officer Positions Due to a Resignation and Retirement.

Dear Chairman Lievens and Board of Commissioners:

The Monroe County Sheriff’s Office is seeking concurrence to backfill two correctional officer positions. The positions are being vacated due to the resignation of Correction Officer Mike Bender and the retirement of Correction Officer Robert Gelardi. The retirement is effective June 12, 2019 while the resignation is effective June 16, 2019, leaving the two correction officer positions vacant. The cost of the replacement is included in the 2019 Sheriff’s Office budget.

I respectfully request the Board of Commissioners approve this staffing replacement as requested.

Sincerely,

Troy Goodnough Major of Jail Operations

80 HIRING REVIEW FORM

Department:

Vacancy Job Title:

Brief Job Description:

Budgeted Position: ______YES If YES, are Funds Available? ______YES * Must be verified by Finance/HR

______NO *Must provide Funding Plan, verified by

______NO If NO, please provide the following: Job Description (Must have with New Position, Reclassification) Point Factoring (Must have with New Position, Reclassification) Reorganization Plan (When applicable) Funding Plan Required, Verified by Finance (Include Finance Worksheet)

Department Summary: (Importance of filling vacancy, risks, timing, etc.)

Completed By: DATE:

Human Resources/ Finance Use:

Conclusion:

Finance Reviewer: DATE: HR Reviewer: DATE:

APPROVED BY THE PERSONNEL COMMITTEE APPROVED BY THE FINANCE COMMITTEE APPROVED BY THE FULL BOARD 81 ITEM DATE Department Union Grade Step Classification WAGES FRINGES TOTAL ANNUAL BUDGET 2019 35102 union_10 RYE9 9 CORRECTIONS OFFICER $ 53,013 $ 36,575 $ 89,588 ACTUAL COST THROUGH 6/12/19 35102 union_10 RYE9 9 CORRECTIONS OFFICER $ 28,626 $ 15,784 $ 44,410 REMAINING BUDGET $ 24,387 $ 20,791 $ 45,178

PROPOSED DOH 7/21/19 35102 union_10A RYE9 1 CORRECTIONS OFFICER $ 17,292 $ 10,068 $ 27,360 PROPOSED EFFECTIVE 7/21/19 35102 union_10 RYE9 4 TIER 2 TO TIER 1 PER CBA $ 991 $ 400 $ 1,391 TOTAL PROPOSED $ 18,283 $ 10,467 $ 28,751

TOTAL COST/(SAVINGS) $ (6,104) $ (10,323) $ (16,427)

REMAINING EMPLOYER RETIREE HEALTH CARE CONTRIBUTION TO BE TRANSFERRED: $ 12,350

FINANCE CONCLUSION: NO ADDITIONAL APPROPRIATION IS NECESSARY; COST OF POSITION IS INCLUDED IN BUDGET.

ANNUAL PROPOSED 2019 35102 union_10A RYE9 1 CORRECTIONS OFFICER $ 39,606 $ 28,392 $ 67,998 ANNUAL PROPOSED 2019 35102 union_10 RYE9 4 TIER 2 TO TIER 1 PER CBA $ 2,228 $ 898 $ 3,126

82 HIRING REVIEW FORM

Department:

Vacancy Job Title:

Brief Job Description:

Budgeted Position: ______YES If YES, are Funds Available? ______YES * Must be verified by Finance/HR

______NO *Must provide Funding Plan, verified by

Department Summary: (Importance of filling vacancy, risks, timing, etc.)

Completed By: DATE:

Human Resources/ Finance Use:

Conclusion:

Finance Reviewer: DATE: HR Reviewer: DATE:

APPROVED BY THE PERSONNEL COMMITTEE APPROVED BY THE FINANCE COMMITTEE APPROVED BY THE FULL BOARD 83 ITEM DATE Department Union Grade Step Classification WAGES FRINGES TOTAL ANNUAL BUDGET 2019 35100 union_10A RYE9 5 CORRECTIONS OFFICER $ 45,539 $ 33,553 $ 79,093 ACTUAL COST THROUGH 6/15/19 35100 union_10A RYE9 5 CORRECTIONS OFFICER $ 24,681 $ 15,714 $ 40,395 REMAINING BUDGET $ 20,859 $ 17,839 $ 38,698

PROPOSED DOH 7/21/19 35100 union_10A RYE9 1 CORRECTIONS OFFICER $ 17,292 $ 10,068 $ 27,360 PROPOSED EFFECTIVE 7/21/19 30104 union_10 RYE6 3 TIER 2 TO TIER 1 PER CBA $ 722 $ 291 $ 1,013 TOTAL PROPOSED $ 18,014 $ 10,359 $ 28,373

TOTAL COST/(SAVINGS) $ (2,845) $ (7,480) $ (10,325) FINANCE CONCLUSION: NO ADDITIONAL APPROPRIATION IS NECESSARY; COST OF POSITION IS INCLUDED IN BUDGET.

ANNUAL PROPOSED 2019 35100 union_10A RYE9 1 CORRECTIONS OFFICER $ 39,606 $ 28,392 $ 67,998 ANNUAL PROPOSED 2019 30104 union_10 RYE6 3 TIER 2 TO TIER 1 PER CBA $ 1,623 $ 654 $ 2,276

84 HON. JACK VITALE MICHELLE M. MARCERO CHIEF JUDGE & MENTAL HEALTH COURT COURT ADMINISTRATOR HON. MICHAEL C. BROWN TELEPHONE (734) 240-7075 VETERANS COURT & DISTRICT JUDGE FAX (734) 240-7098 HON. WILLIAM PAUL NICHOLS DISTRICT JUDGE

STATE OF MICHIGAN DISTRICT COURT • FIRST JUDICIAL DISTRICT 106 EAST FIRST STREET • MONROE, MICHIGAN 48161-2186 MONROE COUNTY

June 13, 2019

Chairman Henry Lievens Monroe County Board of Commissioners 125 E. Second Street Monroe, Michigan 48161

Re: 1st District Judge medical absence

Dear Chairman Lievens,

With Judge Jack Vitale (J3 Courtroom) currently on an emergency medical leave, I have contacted retired Judge Terrence Bronson and our Attorney Magistrate, John Luchansky, in order to maintain coverage of Judge Vitale’s court docket.

The Court intends to schedule and maintain normal court operations. By utilizing these individuals in the J3 Courtroom beginning June 17, 2019 through September 15, 2019 (anticipatory date), the Court estimates $9,723.00 for judicial coverage costs and $9,380.00 for attorney magistrate coverage costs for a total of $19,103.00.

Please contact me if you require additional information.

Respectfully,

Hon. Michael Brown, Chief Judge Pro Tempore 1st District Court-Monroe County

85 Monroe County Board of Commissioners 125 East Second Street Monroe, Ml 48161-2197

June 12, 2019

J. Henry Lievins Chair of Monroe County Board Commissioners

Dear Mr. Lievins:

It is with regret that I tender my resignation from the Monroe County Board of Commissioners, effective immediately.

For the past three and a half years I have been aggressively trying to work within the system to ask the board, the equalization department and the tax accessors of individual townships to follow the Michigan Constitution in regards to real estate tax equalization and accessing without any results and with their complete disregard for the law and blatant indifference to the constitution. Alii have asked for in the past three and a half years is for the equalization department and/or accessors to prove to me within the law that they are correct and that I am wrong. And their answer is that this is the way that they do it and I believe that they should be accountable for their actions, no one should be above the law and everyone should have to answer for their injustices. Therefore, it leaves me no choice but to resign from this board and pursue legal actions for this miscarriage of justice on behalf of the citizens of Monroe County.

Sincerely, ):f~t;J~ Gary Wilmoth

District 7 County Commissioner

86 COUNTY OF MONROE SEEKING DISTRICT 7 COUNTY COMMISSIONER APPLICATIONS

The Monroe County Board of Commissioners is seeking applications for appointment to the Monroe County Board of Commissioners to the Commissioner District 7 unexpired term of office. One (1) individual will be appointed to the remaining 2-year term of office commencing immediately and ending December 31, 2020.

Applicants must be: both a resident and registered voter within Monroe County Commissioner District 7 that generally includes the townships of Erie and LaSalle, the City of Luna Pier and a portion of Monroe Township.

Interested individuals must submit a Letter of Interest, a brief resume’ or statement of qualifications. Submit these documents to the Office of the Monroe County Board of Commissioners at 125 E. Second St., Monroe, Michigan, 48161, no later than 4:00 p.m., Friday, June 28, 2019. Written submissions received after 4:00 p.m. on Friday, June 28, 2019, will not be considered. These documents may also be faxed to (734)-240-7266 or emailed to: [email protected] by the same deadline.

Further information on the position including the Board of Commissioner’s by-laws, meeting schedule and other information is available on the County website www.co.monroe.mi.us.

J. Henry Lievens, Chairman Monroe County Board of Commissioners

Two Consecutive Inserts June 19 and 20, 2019

87 Holly Flint, Coordinator Kim Faison, Assistant Coordinator Telephone: (734) 240-7115 Telephone: (734) 240-7110 Monroe County Office of Community Corrections 125 East Second Street, Monroe, Michigan 48161-2197 Fax: (734) 240-7385

June 13, 2019

Mr. J. Henry Lievens, Chairman Monroe County Board Of Commissioners 125 East Second Street Monroe, MI 48161

Re: Community Corrections Advisory Board Appointment

Dear Chairman Lievens and Commissioners:

On behalf of the Monroe County Community Corrections Advisory Board (CCAB), I am writing to request the Board of Commissioners appoint the CCAB’s recommended candidates, Mr. Bill Nolan and Ms. Michele Paled, to fill the board’s business community representative and media/communications vacancies. Mr. Bill Nolan is the Chief Operating Officer of the local business, Shunli Steel USA, Inc. and Ms. Michele Paled operates Monroe County Radio and is a trusted member of the media for the Monroe Police Department. The CCAB believes they will be excellent additions to the board.

The vacancies were advertised per the requirement of Public Act 511.

Thank you for your continued support of Monroe County Community Corrections.

Sincerely,

Holly Flint Community Corrections Coordinator

88 Monroe County Community Corrections Advisory Board

Community 13-15 Members / Corrections No term Advisory expirations Board Sheriff except Dale Malone (CCAB) Major Commissioner Troy Goodnough (Alt) Continuous Charles F. McCormick, IV, Chief JD Monroe City Police Wall, Captain (Alt) Continuous Hon. Judge Michael Weipert 38th Circuit Court Hon. Judge Daniel White (Alt) Continuous Hon. Judge William Paul Nichols 1st District Court Stephanie Pride (Alt) Continuous

Probate Court Hon. Judge Cheryl Lohmeyer Continuous County Commissioner David Hoffman Administrator/CFO Michael Bosanac (Alt) 12/31/2020 Adult Probation and Parole Lori Lehmann Department Judy Laberdee (Alt) Continuous Employment and Training Stacey Goans Department Cari Grahl (Alt) Continuous Prosecutor Michael Rohrer Continuous

Attorney & Counselor at John V. Deku, PLC Continuous Law

Business Representative Vacant Continuous Monroe Salvation Army Harbor Light Renee Shaw, Director Continuous Media/Communications Vacant Continuous