Calhoun County Board of Commissioners Report

From the Thursday, July 20, 2023 Calhoun County Board of Commissioners Meeting

At the July 20, 2023 Board of Commissioners meeting, Nathan Balderman, CPA, with Rehmann, presented the 2022 Calhoun County financial audit results. The following items were approved on the consent agenda: a Mutual Aid Agreement between the Nottawaseppi Huron Band of the Potowatomi and the County’s Public Health Department, renewal of the Southwest Michigan Behavioral Health (SWMBH) Intergovernmental Contract to administer funding for substance use disorder and treatment services for 8 counties; a new Planning Consultation Services Agreement with Convis Township; a Conflict Waiver Agreement with Warner Norcross and Judd, LLP law firm; an easement for Consumers Energy on County-owned property in Albion; an amendment of the Goguac Lake Level Order to permit lake level determinations for Emerald and Laird lakes; a contract extension for the Administrator/Controller; and the CareWell Services Annual Implementation Plan.

To view the agenda or meeting recording, visit the Agendas page of the website.

In new business, the Board approved,

2023 mid-year budget adjustments
a Road Department bid award for cutting edges for plow blades
an updated County policy related to Fund Balance targets

A message from Calhoun County Administrator/Controller Kelli Scott

At this time every year, the County’s financial audit is issued for the previous December year-end; we review and adjust the current year’s budget; and we update our long-term forecast to begin the next year’s budgeting process.

The County produces an Annual Comprehensive Financial Report, which goes above and beyond the required set of financial statements in attempt to provide more detailed and supplemental information for those interested in County finances. Because of those efforts led by our Finance Department, the County has received for 25 consecutive years from the Governmental Finance Officers Association (GFOA), and international agency, their Certificate of Excellence in Financial Reporting.

Positive financial results for the year ended Dec.31, 2022 included an increase in overall net position (kind of like net worth) for all of our funds, which total $115 million in net assets. Our General Fund, the main operating budget, ended with $5.4 million in fund balance reserves, which is right in the middle of our current Fund Balance Board Policy requiring 8%-12% of annual expenditures. A small increase to that fund was made possible mainly with the assistance of another year’s allocation of American Rescue Plan Act dollars to replace a continued lower local revenue base, along with cost constraint, mainly through assessing and managing vacant positions and implementing win-win benefits strategies for our taxpayers and our employees. The Road Department also ended the 2022 fiscal year with an adequate fund balance of $3 million, after investing $6 million in Primary Road and $8 million in Local Road long-term improvements.

Other highlights within our audit report include: a reaffirmed ‘AA’ bond credit rating with stable outlook during 2022, and a lowering of unfunded liabilities for our retiree health plans (Other Post Employment Benefits or OPEB) from $20 million to $13 million.

You can find all documents relating to our 2022 audit on the County’s Finance Audits and Financial Reports website.

A Calhoun County Board of Health meeting was held on Monday, June 26. Community Public Health Director Hailey Black gave a presentation about Maternal Child Health Programs. The Board also discussed FY2023 budget planning and accreditation efforts.

An optional training for employees called "Resiliency Training: Staying Positive During Challenging Times" was held on Thursday, June 29. Approximately 75 employees participated in this interactive, virtual opportunity to learn key mindsets and behaviors needed to navigate challenging times, practice tools for remaining centered and calibrated, and how to identify a network of people and resources for support.

A Calhoun County Broadband Task Force meeting was held on Tuesday, July 11. Staff provided updates about the initial outcomes of the State's recently awarded Realizing Opportunities with Broadband Infrastructure Networks (ROBIN) Grant, and unfortunately the Internet Service Providers in Calhoun County that applied for grants were not successful this time. Additionally, the group discussed strategies for preparing for the much larger upcoming federal Broadband Equity, Access, and Deployment (BEAD) Grant after it was announced that $1.5B will be distributed in Michigan for broadband network expansion. Calhoun County, with advisement of the Broadband Task Force, has begun talking with our private internet providers about how to strategically apply for these funds when the application becomes available, likely at the beginning of 2024.

A Senior Millage Allocation Committee (SMAC) meeting was held on Friday, July 14. Special presentations were given regarding the Countywide Transportation Authority, as well as the 2023 Alzheimer's Walk, which will take place on Saturday, Oct. 14 on the Linear Trail in Battle Creek. In new business, SMAC considered a mini-grant request for Encourage BC! Chronic Disease Lunch and Learn, as well as a supplemental funding request for the Fountain Clinic's Prescription Assistance.

A Veterans Affairs Committee meeting was held on Wednesday, July 19. An update was given on the department budget, and then the Committee approved eight out of 12 Veterans Relief Fund applications.

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