HomeMy WebLinkAboutTRI - County Regional Planning Commision Audit Report - FY 2013 SI �G
Chris Swope
Lansing City Clerk
ICHIC
February 7, 2014
President Boles and Councilmembers
10th Floor City Hall
Lansing, MI 48933
Dear President Boles and Councilmembers:
My office has received and placed on file:
FY 2013 Audit Report of the Tri-County Regional Planning Commission
This document is available for review at the office of the City Clerk and on the City Clerk's
website (www.lansingmi.gov/clerk).
Sincerely,
C)A-I
Chris Swope, CIVIC
Lansing City Clerk
Lansing City Clerk's Office
Ninth Floor, City Hall, 124 W. Michigan Ave., Lansing, MI 48933-1695
517-483-4131 • TDD 517-483-4479. 517-377-0068 FAX
www.lansingmi.gov/clerk • clerk@lansingmi.gov
T1"71-COCINTY REGIONAL PLANNING COMMISSION
Planning for People in the Greater Lansing Region Since 1956
2013 OFFICERS
CHAIRPERSON January 22, 2014
Carol Wood,City of Lansing
VICE-CHAIRPERSON
Brian McGrain,Ingham County
Mr. Chris Swope
TREASURER City Clerk, City of Lansing
David Pohl,Clinton County City Hall
SECRETARY
124 W. Michigan Kenneth Fletcher,Eaton County Lansing, MI 48933
COMMISSIONERS
Clinton County
Russel Bauerle Dear Mr. Swope:
David Pohl
Adam Stacey In accordance with our Bylaws, we are submitting the audit report
Eaton County for the fiscal year 2013 for the Tri-County Regional Planning
Daryl Baker Commission.
Roger Eakin
Kenneth Fletcher
Jim Osieczonek If you have any questions, please feel free to contact us.
Darrell Tennis
Ingham County Sincerely, ;
Kevin Beard
Dianne Holman
Carol Koenig
Brian McGrain Greg Hoff m n
John Veenstra Finance Director
City of Lansing
Tina Houghton
Brian Jeffries
Ralph Monsma
Shirley M.Rodgers
Carol Wood Encl. t..
Michigan Department of
Transportation €'
Denise Jackson AUDIT LTR 2013
EX-OFFICIO =
City of Lansing Mayor C
Clinton,Eaton and Ingham
County Chairpersons
EXECUTIVE DIRECTOR
Susan M.C.Pigg,CEcD
3135�ineTee�RadS�ufte2C
Lansing,MI 48911
(517)393-0342•Fax:393-4424
www.mitcrpc.org
reception@mitcrpc.org
TCRPC is an Equal Opportunity Employer
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Tri-County Regional Planning Commission
Lansing, Michigan
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FINANCIAL STATEMENTS
September 30, 2013
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ABRAHAM & GAFFNEY, P.C.
Certified Public Accountants
Tri-County Regional Planning Commission
TABLE OF CONTENTS
September 30, 2013
Page
-1 INDEPENDENT AUDITOR'S REPORT i4i
J MANAGEMENT'S DISCUSSION AND ANALYSIS iii-v
BASIC FINANCIAL STATEMENTS
Government-wide Financial Statements
Statement of Net Position 1
Statement of Activities 2
Fund Financial Statements
Governmental Fund
Balance Sheet 3
Reconciliation of the Governmental Fund Balance Sheet to the Statement of Net Position 4
Statement of Revenues, Expenditures, and Changes in Fund Balance 5
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund
Balance of the Governmental Fund to the Statement of Activities 6
Notes to Financial Statements 7-14
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REQUIRED SUPPLEMENTARY INFORMATION
General Fund
Budgetary Comparison Schedule 15-16
- Note to Required Supplementary Information 17
J OTHER SUPPLEMENTARY INFORMATION
1 Combining Schedule of Project Revenues and Expenditures 18-22
Schedule of Project Revenues and Expenditures 23-43
Analysis of Completed Projects 44-46
Analysis of Local Match and Indirect Charges 47
l Analysis of Indirect Cost Rate 48
Schedule of Fringe Benefits 49
Transportation Summary of Expenditures 50-54
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Principals ��®� 3511 Coolidge Road
Suite 100
Dale J.Abraham,CPA East Lansing,MI 48823
Michael T.Gaffney,CPA �� m� (5171 351-6836
Steven R. Kirinovic,CPA .ABRAHAM &GAFFNEY, P.C. FAX: (517) 351-6837
Aaron M.Stevens,CPA Certified Public Accountants
Eric J. Glashouwer, CPA
Alan D. Panter, CPA
William 1.Tucker IV.CPA
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INDEPENDENT AUDITOR'S REPORT
_ To the Board of Commissioners
Tri-County Regional Planning Commission
Lansing, Michigan
Report on the Financial Statements
_ We have audited the accompanying financial statements of the governmental activities and the major fund of Tri-
County Regional Planning Commission (the Commission) as of and for the year ended September 30, 2013, and
_. the related notes to the financial statements, which collectively comprise the Commission's basic financial
statements as listed in the table of contents.
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Managements Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes 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.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America and the
j standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free from material misstatement.
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- An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
risk assessments, the auditor considers internal control relevant to the Commission's preparation and fair
presentation of the financial statements in order to design 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. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of significant accounting estimates made by management, as
well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities and the major fund of the Commission as of September 30, 2013,
and the respective changes in financial position for the year ended in accordance with accounting principles
generally accepted in the United States of America.
East Lansing-Auburn Hills•St.Johns
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Change in Accounting Principle
As discussed in Note J, the Commission implemented GASB Statement No. 63, Financial Reporting of Deferred
Outflows of Resources, Deferred Inflows of Resources, and Net Position and GASB Statement No. 65, Items
Previously Reported as Assets and Liabilities, during the year. As a result of this implementation, the format and
reporting of the financial statements has changed to reflect the required components of GASB Statement No. 63
and GASB Statement No. 65, as applicable. Our opinions are not modified with respect to these matters.
Other Matters
lRequired Supplementary Information
_ Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis and budgetary comparison information, as identified in the table of contents, be
presented to supplement the basic financial statements. Such information, although not a part of the basic
financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an
- essential part of financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. We have applied certain limited procedures to the required supplementary
information in accordance with auditing standards generally accepted in the United States of America, which
consisted of inquiries of management about the methods of preparing the information and comparing the
information for consistency with management's responses to our inquiries, the basic financial statements, and
other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion
or provide any assurance on the information because the limited procedures do not provide us with sufficient
-1 evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise
the Commission's basic financial statements. The accompanying other supplementary information, as identified in
the table of contents, is presented for purposes of additional analysis and is not a required part of the financial
- statements.
- The accompanying other supplementary information, as identified in the table of contents, is the responsibility of
management and was derived from and relate directly to the underlying accounting and other records used to
- prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in
the audit of the basic 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. The other supplementary information has
not been subjected to the auditing procedures applied in the audit of the basic financial statements and,
l accordingly,we do not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing Standards
` In accordance with Government Auditing Standards, we have also issued our report dated December 9, 2013,
on our consideration of the Commission's internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The
purpose of that report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with Government
- Auditing Standards in considering the Commission's internal control over financial reporting and compliance.
ABRAHAM &GAFFNEY, P.C.
Certified Public Accountants
December 9,2013
Tri-County Regional Planning Commission
MANAGEMENT'S DISCUSSION AND ANALYSIS
Year Ended September 30, 2013
This is part of the Tri-County Regional Planning Commission (TCRPC) annual financial report. It presents
discussion and analysis of the Commission's financial performance during the fiscal year that ended September
30, 2013. Please read it in conjunction with the attached financial statements.
Financial Highlights
l Our FY 2013 financial status improved from the prior year. Net position increased by $37,646 compared to 2012
l increases of $34,180 and 2011 decreases of $22,910. Total Net Position is now $499,355 of which $28,337
represents capital assets. This net position will be used for operating cash-flow, match for federal funding that was
not spent this year,future program shortfalls and capital asset purchases. See tables 1 and 2 below.
Table 1
Summarized Statements of Net Position
Governmental Activities
Fiscal Year Fiscal Year Fiscal Year
2013 2012 2011
Current Assets $ 782,104 $ 730,118 $ 602,950
Capital Assets, net 28,337 30,565 25,490
Total Assets 810,441 760,683 628,440
Current Liabilities 311,086 301,726 197,643
Net investment in Capital Assets 28,337 30,565 19,470
Unrestricted 471,018 428,392 405,307
Total Net Position $ 499,355 $ 458,957 $ 424,777
Table 2
Changes in Net Position
Governmental Activities
2013 2012 2011
Net position, October 1 $ 458,957 $ 424,777 $ 447,687
Results of operations 37,646 34,180 (20,795)
Prior period adjustments 2,752 - (2,115)
Total changes in net position 40,398 34,180 (22,910)
Net position, September 30 $ 499,355 $ 458,957 $ 424,777
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For 2013, 2012 and 2011 overall revenues were$2,500,938, $1,819,048, and $1,475,233 respectively and overall
expenses were$2,463,292, $1,784,868, and$1,496,028 respectively, as reported in the statements of activities.
Tri-County Regional Planning Commission
MANAGEMENT'S DISCUSSION AND ANALYSIS
Year Ended September 30, 2013
Table 3
Summarized Statements of Activity
Governmental Activities
Fiscal Year Fiscal Year Fiscal Year
2013 2012 2011
Revenues
Federal, state and local funding $ 2,114,636 $ 1,447,625 $ 1,102,384
Local dues 377,850 370,440 370,440
Interest 462 708 1,068
Miscellaneous 7,990 275 1,544
Other - - (203)
Total Revenues 2,500,938 1,819,048 1,475,233
Expenses 2,463,292 1,784,868 1,496,028
Change in Net Position $ 37,646 $ 34,180 $ (20,795)
Overview of the Financial Statements
This annual report consists of three parts: the management discussion and analysis, the basic financial statements
and the required supplementary information. The basic financial statements include two different kinds of
statements that present different views of the Commission.
The first two statements are government wide financial statements and provide both long and short-term
information about our overall financial status. These statements present government activities.
The remaining statements are fund financial statements. They focus on the detail of each of the Commission's
fund accounts. The notes to the financial statements explain information in the statements and provide a more
detailed explanation.
Required supplementary information further explains and supports the financial statement information with
budgetary comparisons.
Government Wide Statements
The government wide statements report information about the Commission as a whole, using accounting
methods and terms normally used by private companies. The statement of net position includes all the
Commission's assets and liabilities. The statement of activities records all of the current year revenues and
expenses regardless of when received or paid.
The two government wide statements report net position and how it has changed. Net position is the difference
between the Commission's assets and deferred outflows of resources, and its liabilities and deferred inflows of
resources, which is one method to measure the Commission's financial health. Over time, increases or
decreases in the Commission's net position is an indicator of whether the Commission's financial position is
improving or deteriorating.
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Tri-County Regional Planning Commission
MANAGEMENT'S DISCUSSION AND ANALYSIS
Year Ended September 30, 2013
Fund Financial Statements
The fund financial statements provide more detailed information about the Commission's fund. Funds are
established to account for funding and spending of specific financial resources and to show proper expenditures of
those resources. Tri-County Regional Planning Commission has the following Governmental fund:
General Operating Fund-The Commission's activities are accounted for in the general fund.
This fund is presented on the modified accrual basis, which is designed to show short-term financial information.
1 You will note that differences between the government wide statements and the fund statements are disclosed in the
reconciling financial statements to explain the differences between them.
_l Financial Analysis of the Commission as a Whole
_ 1 Net Position -The Commission's net position increased during the year ended September 30, 2013 by$37,646.
Total unrestricted net position was $471,018 at year end. The unrestricted net position will be used for
operating cash-flow,future program shortfalls, and capital asset purchases.
Liabilities - The Commission's liabilities increased by $9,360. This was due to increases in accounts payable
and deferred revenues.
Financial Analysis of the Commission's Fund
Amendments to our budget for the year ended September 30, 2013, were to add projects and cover changes in
certain operational expenditures.
Contacting Commission Management
This financial report is designed to provide a general overview of the Commission's finances and to demonstrate
the Commission's accountability for the revenues it receives. If you have any questions concerning the report,
please contact the Commission's office.
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1' BASIC FINANCIAL STATEMENTS
Tri-County Regional Planning Commission
STATEMENT OF NET POSITION
September 30, 2013
2013
ASSETS
Current assets
Cash and cash equivalents $ 288,965
Due from other governmental units 462,373
Prepaid expenses 30,766
Total current assets 782,104
Noncurrent assets
Capital assets, net 28,337
TOTAL ASSETS 810,441
LIABILITIES
Current liabilities
Accounts payable 180,680
Accrued wages and related items 42,170
Compensated absences 29,390
Unearned revenue 58,846
Total current liabilities 311,086
NET POSITION
Investment in capital assets 28,337
Unrestricted 471,018
TOTAL NET POSITION $ 499,355
See accompanying notes to financial statements.
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Tri-County Regional Planning Commission
—, STATEMENT OF ACTIVITIES
Year Ended September 30, 2013
i Net(Expense)
Operating Revenue and
Grants and Changes in
Functions/Programs Expenses Contributions Net Position
Governmental activities:
-� Planning programs $ 2,463,292 $ 2,114,636 $ (348,656)
General revenues:
Member allocations 377,850
Investment earnings 462
- Miscellaneous 7,990
—1 Total general revenues 386,302
Change in net position 37,646
Restated net position,
beginning of the year 461,709
`^1 Net position, end of the year $ 499,355
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See accompanying notes to financial statements.
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Tri-County Regional Planning Commission
Governmental Fund
BALANCE SHEET
September 30, 2013
General
ASSETS
Cash $ 288,965
Due from other governmental units 462,373
Prepaids 30,766
TOTAL ASSETS $ 782,104
LIABILITIES
Accounts payable $ 180,680
Accrued wages and related items 71,560
Unearned revenue 58,846
TOTAL LIABILITIES 311,086
FUND BALANCE
Nonspendable- prepaids 30,766
Unassigned 440,252
TOTAL FUND BALANCE 471,018
TOTAL LIABILITIES AND FUND BALANCE $ 782,104
See accompanying notes to financial statements.
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Tri-County Regional Planning Commission
RECONCILIATION OF THE GOVERNMENTAL FUND BALANCE SHEET
TO THE STATEMENT OF NET POSITION
Year Ended September 30, 2013
Total fund balance -governmental fund $ 471,018
Amounts reported for the governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources
and therefore are not reported as assets in the governmental fund.
The cost of capital assets is $ 185,397
Accumulated depreciation is (157,060)
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Capital assets, net 28,337
Net position of governmental activities $ 499,355
See accompanying notes to financial statements.
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Tri-County Regional Planning Commission
Governmental Fund
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
Year Ended September 30, 2013
General
REVENUES
Federal sources $ 1,583,683
State sources 190,382
Local sources 339,970
Member allocations 377,850
Interest 462
Other 8,591
TOTAL REVENUES 2,500,938
EXPENDITURES
Current
Community and Economic Development 2,461,064
NET CHANGE IN FUND BALANCE 39,874
Fund balance, beginning of year 428,392
Prior period adjustment 2,752
Fund balance, end of year $ 471,018
See accompanying notes to financial statements.
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Tri-County Regional Planning Commission
-1 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE OF THE GOVERNMENTAL
FUND TO THE STATEMENT OF ACTIVITIES
i Year Ended September 30, 2013
l Net change in fund balance -governmental fund $ 39,874
Amounts reported for governmental activities in the statement of activities are different because:
Capital outlays are reported as expenditures in the governmental fund. However, in the
statement of activities, the cost of capital assets is allocated over their estimated useful
lives as depreciation expense. In the current period,these amounts are:
Capital outlay $ 6,535
Net disposals of capital assets (773)
1 Depreciation expense (7,990)
Excess of depreciation expense over capital outlay (2,228)
Change in net position of governmental activities $ 37,646
See accompanying notes to financial statements.
Tri-County Regional Planning Commission
NOTES TO FINANCIAL STATEMENTS
September 30, 2013
NOTE A: DESCRIPTION OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Tri-County Regional Planning Commission (the Commission) is a governmental unit established July 18, 1956,
under the authority of Act 281 of Michigan Public Acts of 1945. The Commission is a voluntary organization
joining Clinton, Eaton, and Ingham Counties and the City of Lansing to foster a cooperative effort in identifying
and resolving various community planning issues in the Tri-County area. Primary financing is provided through
various agreements with state and federal agencies and local appropriations.
1. Reporting Entity
All funds (primary government) under direct control of Tri-County Regional Planning Commission are included in
this report. These funds are those which meet the criteria established by the Governmental Accounting Standards
Board (GASB) No. 14, The Financial Reporting Entity(as amended by GASB Statements No. 39 and No. 61). The
Commission is considered a special purpose governmental unit operating governmental activities and account for
those activities in a single governmental fund.
2. Basis of Presentation
GOVERNMENT-WIDE FINANCIAL STATEMENTS
The statement of net position and the statement of activities (the government-wide statements) present
information for the Commission as a whole.
The statement of activities presents the direct functional expenses of the Commission and the program
revenues that support them. Direct expenses are specifically associated with a service, program, or department
and are therefore clearly identifiable to a particular function. Program revenues are associated with specific
functions and include charges to recipients of goods or services and grants and contributions that are restricted
to meeting the operational or capital requirements of that function. Revenues that are not required to be
presented as program revenues are general revenues. This includes all member allocations, interest, and other
general revenues and shows how governmental functions are either self-financing or supported by the general
revenues of the Commission.
FUND FINANCIAL STATEMENTS
The fund ,financial statements present the Commission's only fund. The General Fund is the Commission's
operating fund. It is used to account for all financial resources of the Commission. General Fund activities are
financed by revenue from general property taxes, penal fines, and other sources.
3. Measurement Focus
The government-wide financial statements are presented using the economic resources measurement focus,
similar to that used by business enterprises or not-for-profit organizations. Because another measurement
focus is used in the governmental fund financial statements, reconciliations to the government-wide statements
are provided that explain the differences in detail.
All governmental funds are presented using the current financial resources measurement focus. With this
measurement focus, only current assets, deferred outflows of resources, current liabilities, and deferred inflows
of resources generally are included on the balance sheet. Operating statements of these funds present
increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing
uses) in net current assets.
4. Basis of Accountinq
Basis of accounting refers to the timing under which transactions are recognized for financial reporting
purposes. Governmental fund financial statements use the modified accrual basis of accounting. The
government-wide financial statements are prepared using the accrual basis of accounting.
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Tri-County Regional Planning Commission
NOTES TO FINANCIAL STATEMENTS
September 30,2013
NOTE A; DESCRIPTION OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
-CONTINUED
FUND FINANCIAL STATEMENTS -CONTINUED
4. Basis of Accounting -continued
Under the accrual basis of accounting, revenue is recorded in the period in which it is earned and expenses are
recorded when incurred, regardless of the timing of related cash flows. Revenues for grants, entitlements, and
donations are recognized when all eligibility requirements imposed by the provider have been met. Unearned
revenue is recorded when resources are received by the Commission before it has legal claim to them, such as
when grant monies are received prior to the incurrence of qualified expenses.
Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e.,
when they become both measurable and available). "Measurable" means the amount of the transaction can be
determined and "available" means collectible within the current period or soon enough thereafter to be used to
pay liabilities of the current period. The length of time used to define "available" for purposes of revenue
recognition in the governmental fund financial statements is 60 days. Revenues susceptible to accrual include
property taxes, state aid, and interest revenue. Other revenues are not susceptible to accrual because
_ generally they are not measurable until received in cash. Expenditures are recorded when the related fund
liability is incurred, except for principal and interest on long-term debt which are recorded when due.
Resources are considered available if they are collected during the current fiscal year or soon enough afterward
to be used in payment of current year liabilities - defined as expected to be received within 60 days of year-end.
Unavailable revenues arise when potential revenue does not meet both the "measurable" and "available" criteria
for recognition in the current period. Unavailable revenues also arise when the Commission receives resources
before it has a legal claim to them. In subsequent periods, when both revenue recognition criteria are met, the .
liability for unavailable revenue is removed from the balance sheet and revenue is recognized.
If/when both restricted and unrestricted resources are available for use, it is the Commission's policy to use
restricted resources first, then unrestricted resources as they are needed.
5. Budgets and Budgetary Accountinq
The overall budget is based upon individual projects and the general operating fund budgets. Budgeted amounts
are as originally adopted, and may be amended by the Commission. Net individual budget amendments were not
material in relation to the originally approved amounts. Budgets lapse at the end of the fiscal year.
6. Capital Assets
Capital assets, which include furniture and equipment, are reported in the governmental activities column in the
government-wide financial statements. Capital assets are defined by Tri-County Regional Planning Commission
as assets with an initial, individual cost of$100 or more and an estimated useful life in excess of one year.
All capital assets are valued at historical cost or estimated historical cost if actual cost is not available. Donated
capital assets are recorded at estimated fair market value on the date of donation.
The cost of normal maintenance and repairs that do not add to the value of the assets or materially extend
assets lives are not capitalized.
Capital assets are depreciated using the straight-line method over estimated useful lives of three to ten years.
7. Cash
Cash consists of the Commission's checking and savings.
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Tri-County Regional Planning Commission
NOTES TO FINANCIAL STATEMENTS
September 30, 2013
NOTE A: DESCRIPTION OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
-CONTINUED
8. Indirect Cost Allocations
Indirect costs are allocated to all projects equally. Allocated indirect costs in excess of amounts that can be
funded by a contract or grant are absorbed by the Commission through indirect credits. The indirect cost rate
percentage is applied only against allowable direct costs in each project.
9. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position and the balance sheet, when applicable will, sometimes
report a separate section for deferred outflows of resources. This separate financial statement element, deferred
outflows of resources, represents a consumption of net position/fund balance that applies to a future period(s) and
so will not be recognized as an outflow of resources(expense/expenditure)until then.
In addition to liabilities,the statement of net position and the balance sheet,when applicable will, sometimes report
a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows,
represents an acquisition of net position/fund balance that applies to a future period and so will not be recognized
as an inflow of resources(revenue)until that time.
Currently the Commission does not report any deferred outflows of resources or deferred inflows of resources.
10. Compensated Absences
Accumulated unpaid vacation benefit obligations are accrued when incurred; as such obligations are expected
to be paid within the ensuing year.
For governmental funds, the cost of accumulated vacation along with the related payroll taxes expected to be
paid with current expendable resources is recorded as a fund liability.
11. Comparative Data
Comparative data for the prior year has not been presented in the accompanying financial statements since
their inclusion would make the statements unduly complex and difficult to read.
NOTE B: CASH
In accordance with Michigan Compiled Laws, the Commission is authorized to invest in the following investment
vehicles:
1. Bonds, securities, and other obligations of the United States or an agency or instrumentality of the United
States.
2. Certificates of deposit, savings accounts, deposit accounts, or depository receipts of a bank which is a
member of the Federal Deposit Insurance Corporation (FDIC) or a savings and loan association which is a
member of the Federal Savings and Loan Insurance Corporation (FSLIC) or a credit union which is insured by
the National Credit Union Administration, but only if the bank, savings and loan association, or credit union is
eligible to be a depository of surplus funds belonging to the State under Section 5 or 6 of Act No. 105 of the
Public Acts of 1855,as amended, being Section 21.145 and 21.146 of the Michigan Compiled Laws.
3. Commercial paper rated at the time of purchase within the three (3) highest classifications established by
not less than two (2) standard rating services and which matures not more than 270 days after the date of
purchase.
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Tri-County Regional Planning Commission
" NOTES TO FINANCIAL STATEMENTS
September 30, 2013
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NOTE B: CASH -CONTINUED
4. The United States government or Federal agency obligations repurchase agreements.
5. Bankers acceptances of United States banks.
6. Mutual funds composed of investment vehicles, which are legal for direct investment by local units of
government in Michigan.
Deposits
There is a custodial risk as it relates to deposits. In the case of deposits, this is the risk that in the event of a
_ bank failure, the Commission's deposits may not be returned to it. As of September 30, 2013, the carrying
amounts and bank balances for the accounts were as follows:
Carrying Bank
Account Type Amount Balance
Checking $ 37,677 $ 66,142
Savings 251,138 251,138
$ 288,815 $ 317,280
Deposits of the Commission are at federally insured banks located in the State of Michigan with all accounts
maintained in the name of the Commission. The bank balances as of September 30, 2013, were insured by the
FDIC for$317,280. The cash caption on the financial statements includes$150 of imprest cash.
Credit risk
-� State law limits investments in certain types of investments to a prime or better rating issued by nationally
recognized statistical rating organizations (NRSRO's). As of September 30, 2013, the Commission did not have
any investments that would be subject to rating.
1 Interest rate risk
lThe Commission has not adopted a policy that addresses interest rate risk, which is the risk that the market
value of securities in the portfolio will fall due to changes in market interest rates.
-. Concentration of credit risk
The Commission has not adopted a policy that addresses concentration of credit risk, which is the risk of loss
attributed to the magnitude of the Commission's investment in a single issuer.
Custodial credit risk
The Commission has not adopted a policy that indicates how the Commission will minimize custodial credit risk,
which is the risk of loss due to the failure of the security issuer or backer by diversifying its investments by
security type and institution to ensure that potential losses on individual securities do not exceed the income
generated from the remainder of the portfolio.
- 10-
Tri-County Regional Planning Commission
NOTES TO FINANCIAL STATEMENTS
September 30, 2013
NOTE C: DUE FROM OTHER GOVERNMENTAL UNITS
Due from/to other governmental units at September 30,2013, by grant type are as follows:
Federal
EDA Planning Grant No. 06-83-05839 $ 9,953
FHWA PL Funds 2012-001124 84,361
FTA Section 5303 Funds 2012-001125 3,434
FHWA PL Funds 2012-0011/Z6 634
HUD Sustainable Communities Regional Planning MIRIP 0056-011 216,868
Michigan Department of Transportation
Asset Management 2012-002224 15,815
Regional Transportation Contract 2012-0022/Z6 10,476
State Planning and Research MDOT/FHWA 2012-0011/Z5 1,336
Michigan State Housing Development Authority
MSHDA Grant No. HDF-240 29,056
Michigan Department of Environmental Quality
Synergy 10,342
Other Local Units
DeWitt Township Permit Assistance 3,772
Ingham County 68,008
Mid-Michigan Water Authority 3,006
MSU Water Research-Management Plan for Red Cedar 5,312
$ 462,373
NOTED: CAPITAL ASSETS
Capital asset activity for the year ended September 30,2013,was as follows:
Balance Balance
Oct. 1, 2012 Additions Disposals Sept.30, 2013
Capital assets being depreciated
Furniture and equipment $ 190,463 $ 6,535 $ (11,601) $ 185,397
Less accumulated depreciation for:
Furniture and equipment (159,898) (7,990) 10,828 (157,060)
Net capital assets $ 30,565 $ (1,455) $ (773) $ 28,337
- 11 -
Tri-County Regional Planning Commission
- NOTES TO FINANCIAL STATEMENTS
September 30, 2013
NOTE E: LONG-TERM OBLIGATIONS
1 The following is a summary of changes in long-term obligations (including current portion) of the Commission for
the year ended September 30, 2013.
Amount
Balance Balance Due Within
Oct. 1, 2012 Earned Used Sept. 30, 2013 One Year
l Compensated absences $ 32,648 $ 143,348 $ (146,606) $ 29,390 $ 29,390
1 Vacation leave is earned in varying amounts depending on the number of years of service of an employee and
is made available on the anniversary date of the employee.
Upon termination, an employee receives payment for the balance of unused vacation leave, which is credited to
an employee each month.
NOTE F: RETIREMENT PLAN
The Commission provides pension benefits for all non-temporary employees through a defined contribution
plan, which was established by the Board of Commissioners and may be amended from time to time by the
Board. This plan is administered by the Michigan Municipal Employees Retirement System. In a defined
contribution plan, benefits depend solely on amounts contributed to the plan plus investment earnings. The
Commission's contributions are vested at a graded rate based on year of service.
Years of Vesting
Service Percentage
— � 1 0%
2 20
3 40
4 60
5 80
6 100
The employer is required to contribute 9% of all covered payroll. Required contributions to the plan were
$73,428, covered payroll was $815,871, and total payroll was $819,377 during the fiscal year. Contribution to
the plan during the fiscal year was$73,738.
NOTE G: CONTINGENT LIABILITIES
Under the terms of various Federal and State grants, periodic compliance audits are required and certain costs
may be questioned, allowed, or disallowed, which could result in funds being returned and/or received from
grantor agencies.
NOTE H: ECONOMIC DEPENDENCY
The Commission receives substantially all of its support from federal, state, and local governments. A significant
reduction in the level of this support, if this were to occur,could have an effect on the Commission's activities.
— -12-
Tri-County Regional Planning Commission
NOTES TO FINANCIAL STATEMENTS
September 30, 2013
NOTE I: LEASE COMMITMENTS
The Commission leases office space. The original lease term began November 1, 2011, and is for 123 months.
Rental expense for the year ended September 30, 2013, was$61,326. Future minimum payments are as follows:
Year Ending
September 30,
2014 $ 50,444
2015 51,464
2016 52,492
2017 53,524
2018 54,548
2019-2022 189,128
$ 451,600
NOTE J: CHANGES IN ACCOUNTING PRINCIPLES
GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources,
and Net Position and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, were
implemented during the current year. These statements incorporate deferred outflows of resources and deferred
inflows of resources, as defined by GASB Concepts Statement No. 4, into the definitions of the required
components of the residual measure of net position,formerly net assets, and fund balance when applicable.
NOTE K: RISK MANAGEMENT
The Commission is exposed to various risks of loss for workers' compensation for which the Commission carries
commercial insurance.
The Commission also participates in a pool, the Michigan Township Participating Plan, with other municipalities
for property, liability, auto, crime, in-land marine, equipment breakdown, public official wrongful acts, and EDP
losses. The pool is organized under Public Act 138 of 1982, as amended. In the event the pool's claims and
expenses for a policy year exceed the total normal annual premiums for said years, all members of the specific
pool's policy year may be subject to special assessment to make up the deficiency. The Commission has not
been informed of any special assessments being required.
NOTE L: PRIOR PERIOD ADJUSTMENTS AND RESTATEMENT OF BEGINNING NET POSITION
The following prior period adjustment was made during the year to correct accounting errors. This adjustment
was reported as changes to the beginning fund balance. The effect on operations and other affected balances
for the current and prior year are as follows:
September 30,
2013 2012
General Fund
Accrued liabilities $ - $ (2,752)
Revenues over(under) expenditures - (2,752)
Fund balance- beginning 2,752 _
The corrections of accounting errors reported in the funds resulted in a restatement of the beginning net position
of governmental activities. The beginning net position for governmental activities increased$2,752.
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Tri-County Regional Planning Commission
NOTES TO FINANCIAL STATEMENTS
September 30, 2013
NOTE M: DETAILS OF FUND BALANCE CLASSIFICATIONS
—1 GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions establishes fund
balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound
to observe constraints imposed upon the use of the resources reported in governmental funds. The following
are the five classifications of fund balance under this standard:
Nonspendable- assets that are not available in a spendable form such as inventory, prepaid expenditures, and
long-term receivables not expected to be converted to cash in the near term. It also includes funds that are
l legally or contractually required to be maintained intact such as the corpus of a permanent fund or foundation.
I
Restricted - amounts that are required by external parties to be used for a specific purpose. Constraints are
externally imposed by creditors, grantors, contributors or laws, regulations or enabling legislation.
Committed amounts constrained on use imposed by formal action of the governments highest level of decision
making authority(i.e., Board, Council, etc.).
Assigned- amounts intended to be used for specific purposes. This is determined by the governing body, the
budget or finance committee or a delegated municipality official.
Unassigned - all other resources; the remaining fund balance after nonspendable, restrictions, commitments,
and assignments. This class only occurs in the General Fund, except for cases of negative fund balances.
Negative fund balances are always reported as unassigned, no matter which fund the deficit occurs in.
Fund Balance Classification Policies and Procedures
For committed fund balance, the Commission's highest level of decision-making authority is the Board. The
formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a
resolution by the Board of Commissioners.
For assigned fund balance, the Commission has not approved a policy indicating who is authorized to assign
amounts to a specific purpose. As a result,this authority is retained with the Board of Commissioners.
The Commission has not formally adopted a policy that determines when both restricted and unrestricted fund
balances are available which should be used first, therefore restricted resources will be used first, then
unrestricted resources if they are needed.
-14-
1
REQUIRED SUPPLEMENTARY INFORMATION
Cl
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Tri-County Regional Planning Commission
General Fund
BUDGETARY COMPARISON SCHEDULE
Year Ended September 30, 2013
Variance with
Budgeted Amounts Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Federal sources $ 2,327,300 $ 2,273,900 $ 1,583,683 $ (690,217)
State sources 214,143 214,143 190,382 (23,762)
Local sources 260,988 269,613 339,970 70,958
Member allocations 377,850 377,850 377,850 -
Other 10,100 10,100 8,591 (1,509)
Interest - - 462 462
TOTAL REVENUES 3,190,381 3,145,606 2,500,938 (644,068)
EXPENDITURES
Current
Community and economic development
Salaries 827,085 845,345 816,119 29,226
Fringe benefits 458,836 448,135 421,079 27,056
Advertising 5,000 5,000 3,325 1,675
Audit 8,550 8,500 8,500 -
Bank service charges 1,000 1,000 786 214
Commission meeting expenses 1,500 1,500 1,416 84
Commission travel 1,500 1,500 - 1,500
Computer services 13,000 13,000 7,578 5,422
Computer software 19,750 19,750 13,075 6,675
Consultant fee 329,350 272,723 - 272,723
Discretionary fund 5,000 5,000 306 4,694
Equipment maintenance 12,400 12,400 9,502 2,898
Furniture equipment purchases 12,000 12,000 6,535 5,465
Graphics supplies 2,050 2,050 1,461 589
Insurance 6,970 6,313 6,313 -
Membership dues 14,000 14,000 12,080 1,920
Office supplies 10,800 10,800 7,491 3,309
Pass through 1,273,491 1,223,491 953,772 269,719
Postage 10,194 10,194 4,490 5,704
Printing and copying 30,200 30,200 8,797 21,403
Publications 1,250 1,250 1,196 54
Recognition awards 250 250 250 -0-
Rent-equipment 1,750 1,750 - 1,750
Rent-meeting facility 3,550 3,550 2,815 735
Rent-office 57,000 62,000 61,326 674
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Tri-County Regional Planning Commission
General Fund
BUDGETARY COMPARISON SCHEDULE-CONTINUED
1 Year Ended September 30, 2013
Variance with
Budgeted Amounts Final Budget
Positive
Original Final Actual (Negative)
lEXPENDITURES- CONTINUED
Current-continued
Community and economic
development-continued
Special projects-projects $ 28,100 $ 78,100 $ 81,039 $ (2,939)
Subscriptions 1,600 1,600 463 1,137
Telephone 1,080 1,080 1,093 (13)
Training 6,000 6,000 3,352 2,648
Travel-in region 13,500 13,500 12,446 1,054
Travel-out region 23,625 23,625 14,459 9,166
TOTAL EXPENDITURES 3,180,381 3,135,606 2,461,064 674,542
OTHER FINANCING SOURCES (USES)
In-kind match (10,000) (10,000) - -0-
Transfer for local match (249,368) (237,516) (181,488) 56,028
Operating transfers in local match 249,368 237,516 181,488 (56,028)
TOTAL OTHER FINANCING
SOURCES (USES) (10,000) (10,000) -0- -0-
J NET CHANGE IN FUND BALANCE -0- -0- 39,874 39,874
Fund balance, beginning of year 428,392 428,392 428,392 -0-
Prior period adjustment - - 2,752 2,752
Fund balance, end of year $ 428,392 $ 428,392 $ 471,018 $ 42,626
- -16-
Tri-County Regional Planning Commission
NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
Year Ended September 30, 2013
NOTE A: EXCESS OF EXPENDITURES OVER APPROPRIATIONS
Michigan Public Act 621 of 1978, Section 18 and 19, as amended, provides that a local governmental unit not incur
expenditures in excess of the amount appropriated.
During the year ended September 30, 2013, the Commission incurred expenditures in excess of the amounts
appropriated as follows:
Amounts Amounts
Appropriated Expended Variance
Community and economic development
Special Projects -projects $ 78,100 $ 81,039 $ 2,939
Telephone 1,080 1,093 13
- 17-
it
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OTHER SUPPLEMENTARY INFORMATION
I
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Tri-County Regional Planning Commission
COMBINING SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
Year Ended September 30, 2013
GREATER GREATER
LANSING LANSING
WELLHEAD: REGIONAL REGIONAL
DEWITT PERMIT DELTA COMMITTEE COMMITTEE
ASSISTANCE TOWNSHIP (GLRC)2012 (GLRC)2013
(30110) (30210) (30300) (30310)
REVENUES
Federal Sources $ - $ - $ - $ -
State Sources - - - -
Local Sources 3,772 20,493 36,183 57,530
TOTAL REVENUES 3,772 20,493 36,183 57,530
OTHER FINANCING SOURCES
Operating transfers in local match - - - -
TOTAL REVENUES AND
OTHER FINANCING SOURCES 3,772 20,493 36,183 57,530
EXPENDITURES
Direct costs
Salaries and wages 1,660 8,953 6,591 24,825
Fringe benefits 857 4,619 3,401 12,809
Telephone - - - -
Postage - - 63 12
Printing and copying 6 15 43 26
Office supplies - - - -
Graphic supplies - 32 - -
Travel-in region 30 171 - 716
Travel-out region - 79 - 262
Training - - - -
Rent of facility - - - -
Computer services - - - -
Computer software - - - -
Publications - - - -
Advertising - - - -
Membership dues - - - 60
Special projects - - 21,262 333
Equipment and furniture purchase - - - -
Transfer for match - - - -
Pass-through - - - -
Indirect costs 1,219 6,624 4,823 18,487
TOTAL EXPENDITURES 3,772 20,493 36,183 57,530
NET REVENUES OVER
(UNDER)EXPENDITURES $ -0- $ -0 $ -0- $ -0-
- 18-
GROUNDWATER
MANAGEMENT MID-MICHIGAN MID-MICHIGAN
BOARD (GMB) HAZARD WATER WATER BY-PRODUCT
2013 MITIGATION AUTHORITY AUTHORITY SYNERGY
(30400) (30600) 2012 (30700) 2013 (30800) (30900)
i
$ - $ - $ - $ - $ 22,375
101,116 71,904 654 2,352 -
l
101,116 71,904 654 2,352 22,375
--1
101,116 71,904 654 2,352 22,375
40,990 24,152 275 1,026 12,946
21,260 12,462 139 532 5,179
246 - - 25 1
296 40 8 29 86
60 - - - -
624 15 - - 278
1 1,068 - - - -
J - - - - 275
I 36 - - - -
170
7,393 - - - -
93
- 17,720 - - -
28,973 17,515 232 740 3,610
101,116 71,904 654 2,352 22,375
-0- -0- $ -0- $ -0- $ -0-
i
Tri-County Regional Planning Commission
COMBINING SCHEDULE OF PROJECT REVENUES AND EXPENDITURES- CONTINUED
Year Ended September 30, 2013
MSU WATER
RESEARCH
MANAGEMENT
PLAN FOR RED USGS(BWL) EDA PLANNING EDA PLANNING
CEDAR AGREEMENT GRANT GRANT
(31100) (31200) (31400) (31500)
REVENUES
Federal Sources $ - $ - $ 9,953 $ 49,632
State Sources - _ _ _
Local Sources 17,566 28,400 - -
TOTAL REVENUES 17,566 28,400 9,953 49,632
OTHER FINANCING SOURCES
Operating transfers in local match - - 9,953 49,632
TOTAL REVENUES AND
OTHER FINANCING SOURCES 17,566 28,400 19,906 99,264
EXPENDITURES
Direct costs
Salaries and wages 7,705 - 8,228 43,582
Fringe benefits 3,976 - 4,245 22,487
Telephone - - - _
Postage - - - 30
Printing and copying 41 - 48 203
Office supplies - _ _ _
Graphic supplies _ _ _ -
Travel-in region 167 - 843 707
Travel-out region - - 107 -
Training _ _ _ -
Rent of facility - _ _ -
Computer services - _ _ -
Computer software - _ _ _
Publications - _ _ _
Advertising - _ _ -
Membership dues - - - 170
Special projects - _ _ -
Equipment and furniture purchase - - _ _
Transfer for match - _ _ _
Pass-through - 28,400 - -
Indirect costs 5,677 - 6,435 32,085
TOTAL EXPENDITURES 17,566 28,400 19,906 99,264
NET REVENUES OVER
(UNDER)EXPENDITURES $ -0- $ -0- $ -0- $ -0-
-20-
1
REGIONAL
MDOT GRANT TRANS- FTA GRANT
FHWA PL ASSET PORTATION SECTION 5303
FUNDS MANAGEMENT CONTRACT STP GRANT FUND
(32100) (32300) (32400) (32800) (33000)
$ 410,027 $ - $ - $ 634 $ 123,363
- 21,184 40,100 - _
410,027 21,184 40,100 634 123,363
90,922 - - 141 30,841
500,949 21,184 40,100 775 154,204
208,811 7,722 16,783 346 64,627
107,737 3,985 8,660 179 33,344
68 - 6 - 19
601 - 114 - 183
1,283 - 251 - 391
200 - 14 - 57
1,647 - 273 - 493
2,616 = 235 = 735
1 38 - 8 - 12
416 - 18 - 117
`- 8,546 - 365 - 2,399
J 813 62 228
349 - 31 - 98
1,546 - 142 - 435
6,434 - 260 - 1,806
- 3,886 - - -
159,844 5,591 12,878 250 49,260
500,949 21,184 40,100 775 154,204
$ -0- $ -0- $ -0- $ -0- $ -0-
J -21 -
Tri-County Regional Planning Commission
COMBINING SCHEDULE OF PROJECT REVENUES AND EXPENDITURES -CONTINUED
Year Ended September 30, 2013
HUD
SUSTAINABLE
MICHIGAN COMMUNITIES
STATE REGIONAL
STATE HOUSING PLANNING
PLANNING AND DEVELOPMENT GRANT
RESEARCH AUTHORITY PROGRAM
(34000) (34900) (35000) TOTAL
REVENUES
Federal Sources $ 15,200 $ - $ 952,500 $ 1,583,684
State Sources 3,800 125,298 - 190,382
Local Sources - - - 339,970
TOTAL REVENUES 19,000 125,298 952,500 2,114,036
OTHER FINANCING SOURCES
Operating transfers in local match - - - 181,489
TOTAL REVENUES AND
OTHER FINANCING SOURCES 19,000 125,298 952,500 2,295,525
EXPENDITURES
Direct costs
Salaries and wages 8,319 - 50,759 538,300
Fringe benefits 4,293 - 26,189 276,353
Telephone - - 19 112
Postage 45 - 1,304 2,624
Printing and copying 96 - 963 3,825
Office supplies 3 - 415 749
Graphic supplies - - 135 167
Travel-in region 95 - 2,248 8,307
Travel-out region 2 - 3,293 8,397
Training - - 400 400
Rent of facility 3 - 2,205 2,541
Computer services - - 336 887
Computer software - - - 11,346
Publications - - 40 1,143
Advertising - - - 478
Membership dues 3 - - 2,526
Special projects - - 43,550 81,038
Equipment and furniture purchase - - - -
Transfer for match - - - -
Pass-through - 125,298 778,468 953,772
Indirect costs 6,141 - 42,176 402,560
TOTAL EXPENDITURES 19,000 125,298 952,500 2,295,525
NET REVENUES OVER
(UNDER) EXPENDITURES $ -0- $ -0- $ -0- $ -0-
-22-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
DEWITT TOWNSHIP PERMIT ASSISTANCE
1 Project period January 1,2013 through December 31, 2013
DEWITT TOWNSHIP -Cash (30000)
REVENUES
Local
Accounts receivable $ 3,772
EXPENDITURES
Direct costs
Salaries $ 1,660
Fringe benefits 857
l Printing and copying 6
J Travel in-region 30
Indirect costs 1,219
TOTAL EXPENDITURES $ 3,772
_.... -23-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
WELLHEAD: DELTA TOWNSHIP
Project period October 1,2012 through September 30, 2013
DELTA TOWNSHIP - Cash (30210)
REVENUES
Local
Cash received $ 20,493
EXPENDITURES
Direct costs
Salaries $ 8,953
Fringe benefits 4,619
Printing and copying 15
Graphic supplies 32
Travel in-region 171
Travel out-region 79
Indirect costs 6,624
TOTAL EXPENDITURES $ 20,493
-24-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
GREATER LANSING REGIONAL COMMITTEE (GLRC)2012
Project period January 1, 2012 through December 31, 2012
0 VARIOUS MUNICIPALITIES Cash (3 3 00)
Jan. 1, 2012 Oct. 1, 2012 Jan. 1, 2012
through through through
Sept. 30, 2012 Dec. 31, 2012 Dec. 31, 2012
REVENUES
Local
Cash received $ 112,584 $ - $ 112,584
_ Unearned revenue-prior year (35,377) 36,183 806
Accounts receivable- prior year 3,416 - -0-
I
TOTAL REVENUES $ 80,623 $ 36,183 $ 116,806
EXPENDITURES
Direct costs
Salaries $ 30,169 $ 6,591 $ 36,760
Fringe benefits 15,728 3,401 19,129
Postage 93 63 156
Printing and copying 135 43 178
Travel in-region 268 - 268
Membership dues 58 - 58
Special projects 9,533 21,262 30,795
l Indirect costs 24,639 4,823 29,462
TOTAL EXPENDITURES $ 80,623 $ 36,183 $ 116,806
-25-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
GREATER LANSING REGIONAL COMMITTEE (GLRC)2013
Project period January 1,2013 through December 31, 2013
VARIOUS MUNICIPALITIES- Cash (30310)
Jan. 1, 2013
through
Sept. 30, 2013
REVENUES
Local
Cash received $ 95,767
Unearned revenue-current year (44,342)
Accounts receivable-current year 6,105
TOTAL REVENUES $ 57,530
EXPENDITURES
Direct costs
Salaries $ 24,825
Fringe benefits 12,809
Postage 12
Printing and copying 26
Travel in-region 716
Travel out-region 262
Membership dues 60
Special projects 333
Indirect costs 18,487
TOTAL EXPENDITURES $ 57,530
-26-
Tri-County Regional Planning Commission
l SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
J GROUNDWATER MANAGEMENT BOARD (GMB)2013
Project period October 1, 2012 through September 30, 2013
i
VARIOUS MUNICIPALITIES- Cash (30400)
REVENUES
Local
Cash received $ 100,357
Unearned revenue- prior year 759
TOTAL REVENUES $ 101,116
EXPENDITURES
Direct costs
Salaries $ 40,990
Fringe benefits 21,260
1 Postage 246
j Printing and copying 296
Office supplies 60
Travel in-region 624
Travel out-region 1,068
Publications 36
Membership dues 170
Special projects 7,393
Indirect costs 28,973
TOTAL EXPENDITURES $ 101,116
I
__ -27-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
HAZARD MITIGATION
Project period May 9, 2012 through September 30, 2013
VARIOUS MUNICIPALITIES -Cash (30300)
May 9, 2012 Oct. 1, 2012 May 9, 2012
through through through
Sept. 30, 2012 Sept. 30, 2013 Sept. 30,2013
REVENUES
Local
Cash received $ - $ 9,466 $ 9,466
Accounts receivable-current year - 62,438 62,438
Accounts receivable-prior year 9,759 - 9,759
TOTAL REVENUES $ 9,759 $ 71,904 $ 81,663
EXPENDITURES
Direct costs
Salaries $ 759 $ 24,152 $ 24,911
Fringe benefits 368 12,462 12,830
Postage 22 - 22
Printing and copying 14 40 54
Travel in-region - 15 15
Special projects 7,578 - 7,578
Pass-through - 17,720 17,720
Indirect costs 1,018 17,515 18,533
TOTAL EXPENDITURES $ 9,759 $ 71,904 $ 81,663
-28-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
MID-MICHIGAN WATER AUTHORITY 2012
Project period January 1, 2012 through December 31, 2012
-1 VARIOUS MUNICIPALITIES -Cash (30700)
Jan. 1,2012 Oct. 1, 2012 Jan. 1,2012
through through through
Sept. 30,2012 Dec. 31, 2012 Dec. 31, 2012
REVENUES
Local
Accounts receivable-current year $ - $ 654 $ 654
Accounts receivable- prior year 2,809 - 2,809
TOTAL REVENUES $ 2,809 $ 654 $ 3,463
EXPENDITURES
1 Direct costs
Salaries $ 1,190 $ 275 $ 1,465
Fringe benefits 627 139 766
Postage 6 - 6
Printing and copying 8 8 16
Travel in-region 4 - 4
Indirect costs 974 232 1,206
TOTAL EXPENDITURES $ 2,809 $ 654 $ 3,463
_.. -29-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
MID-MICHIGAN WATER AUTHORITY 2013
Project period January 1, 2013 through December 31, 2013
VARIOUS MUNICIPALITIES - Cash (30800)
Oct. 1,2013
through
Dec. 31,2013
REVENUES
Local
Accounts receivable-current year $ 2,352
TOTAL REVENUES $ 2,352
EXPENDITURES
Direct costs
Salaries $ 1,026
Fringe benefits 532
Postage 25
Printing and copying 29
Indirect costs 740
TOTAL EXPENDITURES $ 2,352
-30-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
BY-PRODUCT SYNERGY
Project period February 2012 through January 2014
VARIOUS MUNICIPALITIES-Cash (30300)
Feb. 1, 2012 Oct. 1, 2012 Feb. 1,2012
through through through
Sept. 30, 2012 Sept. 30, 2013 Sept. 30, 2013
REVENUES
. Federal grant
Cash received $ 4,822 $ 12,033 $ 16,855
Accounts receivable-current year - 10,342 10,342
Accounts receivable- prior year 2,028 - 2,028
TOTAL REVENUES $ 6,850 $ 22,375 $ 29,225
EXPENDITURES
Direct costs
Salaries $ 4,072 $ 12,946 $ 17,018
Fringe benefits 1,629 5,179 6,808
Postage (4) 1 (3)
Printing copying and co in - 86 86
Travel in-region - 278 278
Rent of facility - 275 275
Indirect costs 1,153 3,610 4,763
TOTAL EXPENDITURES $ 6,850 $ 22,375 $ 29,225
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Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
MSU WATER RESEARCH -MANAGEMENT PLAN FOR THE RED CEDAR
Project period February 2012 through January 2014
VARIOUS MUNICIPALITIES -Cash (30300)
Feb. 1, 2012 Oct. 1, 2012 Feb. 1,2012
through through through
Sept. 30, 2012 Sept. 30,2013 Sept. 30, 2013
REVENUES
Local
Cash received $ 718 $ 12,254 $ 12,972
Accounts receivable-current year - 5,312 5,312
Accounts receivable-prior year 4,454 - 4,454
TOTAL REVENUES $ 5,172 $ 17,566 $ 22,738
EXPENDITURES
Direct costs
Salaries $ 2,075 $ 7,705 $ 9,780
Fringe benefits 1,093 3,976 5,069
Printing and copying 6 41 47
Travel in-region 205 167 372
Indirect costs 1,793 5,677 7,470
TOTAL EXPENDITURES $ 5,172 $ 17,566 $ 22,738
-32-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
USGS/BWL AGREEMENT
Project period October 1, 2012 through September 30, 2013
LOCAL-CASH (31200)
REVENUES
Local
Cash $ 21,300
Accounts receivable-current year 7,100
TOTAL REVENUES $ 28,400
EXPENDITURES
1 Direct cost
Pass-through $ 28,400
TOTAL EXPENDITURES $ 28,400
- 33-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
EDA PLANNING GRANT
Project period July 1, 2013 through June 30, 2016
EDA GRANT NO. 06-83-05839 (31400)
EDA-$169,095 Cash
TCRPC- $169,095 Cash
July 1,2013
through
Sept. 30, 2013
REVENUES
Federal grant
Accounts receivable $ 9,953
TOTAL REVENUES 9,953
OTHER FINANCING SOURCES
Operating transfers in
Local match 9,953
TOTAL REVENUES AND
OTHER FINANCING SOURCES $ 19,906
EXPENDITURES
Direct costs
Salaries $ 8,229
Fringe benefits 4,245
Printing and copying 48
Travel in-region 843
Travel out-region 107
Indirect costs 6,434
TOTAL EXPENDITURES $ 19,906
- 34 -
i
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
EDA PLANNING GRANT
Project period July 1,2010 through June 30, 2013
' EDA GRANT NO. 06-83-05565 (31500)
EDA-$187,884 Cash
TCRPC-$187,884 Cash
July 1,2010 Oct. 1,2012 July 1, 2010
through through through
_ Sept. 30, 2012 Sept. 30, 2013 June 30,2013
REVENUES
Federal grant
Cash received $ 140,913 $ 38,780 $ 179,693
Unearned revenue-prior year 8,191 10,852 19,043
Unearned revenue-current (10,852) - (10,852)
TOTAL REVENUES 138,252 49,632 187,884
OTHER FINANCING SOURCES
Operating transfers in
Local match 138,253 49,632 187,885
TOTAL REVENUES AND
OTHER FINANCING SOURCES $ 276,505 $ 99,264 $ 375,769
EXPENDITURES
Direct costs
Salaries $ 114,544 $ 43,582 $ 158,126
Fringe benefits 61,142 22,487 83,629
Telephone 27 - 27
Postage 136 30 166
Printing and copying 139 203 342
Travel in-region 1,513 707 2,220
Travel out-region 2,259 - 2,259
- Membership dues 500 170 670
Indirect costs 96,245 32,085 128,330
TOTAL EXPENDITURES $ 276,505 $ 99,264 $ 375,769
- -35-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
FHWA PL FUNDS
Project period October 1,2012 through September 30, 2013
FHWA CONTRACT NO. PL 2012-0011/Z4
FHWA-$488,979 Cash
TCRPC-$108,429 Cash
REVENUES
Federal grant
Cash $ 325,666
Accounts receivable 84,361
TOTAL REVENUES 410,027
OTHER FINANCING SOURCES
Operating transfers in
Local match 90,922
TOTAL REVENUES AND
OTHER FINANCING SOURCES $ 500,949
EXPENDITURES
Direct costs
Salaries $ 208,811
Fringe benefits 107,737
Telephone 68
Postage 601
Printing and copying 1,283
Office supplies 200
Travel in-region 1,647
Travel out-region 2,616
Rent of facility 38
Computer services 416
Computer software 8,546
Publications 813
Advertising 349
Membership dues 1,546
Special projects 6,434
Indirect costs 159,844
TOTAL EXPENDITURES $ 500,949
-36-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
MDOT GRANT: ASSET MANAGEMENT
1 Project period October 1, 2012 through September 30, 2013
l MDOT CONTRACT NO. 2012-0022/Z4 (32300)
MDOT-$33,786 Cash
REVENUES
State of Michigan
Cash $ 5,369
Accounts receivable 15,815
TOTAL REVENUES $ 21,184
EXPENDITURES
Direct costs
Salaries $ 7,722
1 Fringe benefits 3,985
Pass-through 3,886
Indirect costs 5,591
TOTAL EXPENDITURES $ 21,184
-37-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
REGIONAL TRANSPORTATION CONTRACT
Project period October 1,2012 through September 30, 2013
MDOT CONTRACT NO. 2012-0022/Z6 (32400)
MDOT-$40,100 Cash
REVENUES
State of Michigan
Cash $ 10,476
Accounts receivable 29,624
TOTAL REVENUES $ 40,100
EXPENDITURES
Direct costs
Salaries $ 16,783
Fringe benefits 8,659
Telephone 6
Postage 114
Printing and copying 252
Office supplies 14
Travel in-region 273
Travel out-region 235
Rent of facility 8
Computer services 18
Computer software 365
Publications 62
Advertising 31
Membership dues 142
Special projects 260
Indirect costs 12,878
TOTAL EXPENDITURES $ 40,100
- 38-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
STP GRANT
Project period October 1, 2012 through September 30, 2013
FHWA CONTRACT NO. 2012-0011/Z6 (32800)
FHWA-$400,000 Cash
TCRPC-$44,350 Cash
1 REVENUES
Federal grant
Accounts receivable $ 634
TOTAL REVENUES 634
OTHER FINANCING SOURCES
Operating transfers in
Local Match 141
1 TOTAL REVENUES AND
OTHER FINANCING SOURCES $ 775
1 EXPENDITURES
Direct costs
Salaries $ 346
Fringe benefits 179
Indirect costs 250
TOTAL EXPENDITURES $ 775
I
-39 -
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
STATEWIDE PLANNING AND RESEARCH
Project period October 1,2012 through September 30, 2013
MDOT CONTRACT NO. 2012-001125 (34000)
FHWA-$15,200 Cash
MDOT-$3,800 Cash
REVENUES
Federal grant
Cash received $ 14,131
Accounts receivable-current year 1,069
State of Michigan
Cash received 3,533
Accounts receivable-current year 267
TOTAL REVENUES $ 19,000
EXPENDITURES
Direct costs
Salaries $ 8,319
Fringe benefits 4,293
Postage 45
Printing and copying 96
Office supplies 3
Travel in-region 95
Travel out-region 2
Rent of facility 3
Membership dues 3
Indirect costs 6,141
TOTAL EXPENDITURES $ 19,000
-40 -
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
FEDERAL TRANSIT ADMINISTRATION
SECTION 5303 FUNDS
I
ll Project period October 1, 2012 through September 30, 2013
I
FTA CONTRACT NO. PL 2012-0011/Z5
FTA -$135,842 Cash
TCRPC-$33,961 Cash
i
REVENUES
Federal grant
$ 119,929
Cash
Accounts receivable 3,434
TOTAL REVENUES 123,363
OTHER FINANCING SOURCES
Operating transfers in
Local match 30,841
TOTAL REVENUES AND
OTHER FINANCING SOURCES $ 154,204
EXPENDITURES
_ Direct costs
Salaries $ 64,627
Fringe benefits 33,344
Telephone 19
Postage 183
Printing and copying 391
Office supplies 57
Travel in-region 493
Travel out-region 735
Rent of facility 12
_ Computer services 117
Computer software 2,399
Publications 228
Advertising 98
Membership dues 435
Special projects 1,806
Indirect costs 49,260
TOTAL EXPENDITURES $ 154,204
-41 -
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
MICHIGAN STATE HOUSING DEVELOPMENT AUTHORITY
Project period July 1,2012 through June 30, 2014
MSHDA GRANT NO. HDF-240
STATE - Cash (34900)
July 1, 2012 Oct. 1,2012 July 1,2012
through through through
REVENUES Sept. 30, 2012 Sept. 30, 2013 Sept. 30, 2013
State of Michigan
Cash received current year $ - $ 96,242 $ 96,242
Accounts receivable-current year - 29,056 29,056
Accounts receivable-prior year 24,702 - 24,702
TOTAL REVENUES $ 24,702 $ 125,298 $ 150,000
EXPENDITURES
Direct costs
Pass-through $ 24,702 $ 125,298 $ 150,000
TOTAL EXPENDITURES $ 24 702 $ 125,298 $ 150.000
-42-
Tri-County Regional Planning Commission
SCHEDULE OF PROJECT REVENUES AND EXPENDITURES
HUD SUSTAINABLE COMMUNITIES REGIONAL PLANNING GRANT PROGRAM
Project period February 1,2012 through January 31, 2015
HUD COOPERATIVE AGREEMENT NO. MIRIP0056-11 (35000)
HUD-3,000,000
July 1, 2012 Oct. 1, 2012 July 1,2012
through through through
Sept. 30, 2012 Sept. 30, 2013 Sept. 30, 2013
- REVENUES
Federal grant
Cash received -current year $ - $ 735,632 $ 735,632
Cash received -prior year 185,294 - 185,294
Accounts receivable-current year - 216,868 216,868
Accounts receivable- prior year 201,503 - 201,503
TOTAL REVENUES $ 386,797 $ 952,500 $ 1,339,297
I
EXPENDITURES
Direct costs
Salaries $ 35,763 $ 50,759 $ 86,523
Fringe benefits 18,793 26,189 44,981
Telephone 14 19 33
Postage 423 1,304 1,727
Printing and copying 442 963 1,405
Office supplies 3,042 415 3,457
Graphic supplies - 135 135
Travel in-region 2,664 2,248 4,912
Travel out-region 1,630 3,293 4,923
Training - 400 400
Rent of facility 632 2,205 2,837
Computer services 168 336 504
Subscriptions - 40 40
1 Advertising 241 - 241
Membership dues 463 - 463
Special projects 1,089 43,550 44,639
Consultant fee - - -
Pass-through 287,477 778,468 1,065,945
Indirect costs 33,956 42,176 76,132
TOTAL EXPENDITURES $ 386,797 $ 952,500 $ 1,339,297
-43-
Tri-County Regional Planning Commission
ANALYSIS OF COMPLETED PROJECTS
Year Ended September 30, 2013
GREATER
LANSING GROUNDWATER
WELLHEAD: REGIONAL MANAGEMENT
DELTA COMMITTEE BOARD (GMB) HAZARD
TOWNSHIP (GLRC)2012 2013 MITIGATION
(30210) (30300) (30400) (30600)
Total expenditures $ 20,493 $ 36,183 $ 101,116 $ 71,904
Less: Locally funded
expenditures 20,493 36,183 101,116 71,904
Allowable expenditures -0- -0- -0- -0-
Grantor participation 0% 0% 0% 0%
Grant revenues - - - -
Grant receipts - - - -
Due from Grantor $ -0- $ -0- $ -0- $ -0-
-44-
REGIONAL
MID-MICHIGAN EDA MDOT GRANT: TRANS-
WATER USGS/BWL PLANNING FHWA PL ASSET PORTATION
AUTHORITY 2012 AGREEMENT GRANT FUNDS MANAGEMENT CONTRACT
1 (30700) (31200) (31500) (32100) (32300) (32400)
$ 654 $ 28,400 $ 99,264 $ 500,949 $ 21,184 $ 40,100
I
654 28,400 49,632 90,922 - -
-0- -0- 49,632 410,027 21,184 40,100
0% 0% 50% 82% 100% 100%
- - 49,632 410,027 21,184 40,100
- - 49,632 325,666 5,369 29,624
$ -0- $ -0- $ -0- $ 84,361 $ 15,815 $ 10,476
-45-
Tri-County Regional Planning Commission
ANALYSIS OF COMPLETED PROJECTS - CONTINUED
Year Ended September 30, 2013
MICHIGAN STATE
FTA GRANT STATE HOUSING
SECTION 5303 PLANNING AND DEVELOPMENT
STP GRANT FUNDS RESEARCH AUTHORITY
(32800) (33000) (34000) (34900)
Total Expenditures $ 775 $ 154,204 $ 19,000 $ 125,298
Less: Locally funded
expenditures 141 30,841 - -
Allowable expenditures 634 123,363 19,000 125,298
Grantor participation 82% 80% 100% 100%
Grant revenues 634 123,363 19,000 125,298
Grant receipts - 119,929 17,664 96,242
Due from Grantor $ 634 $ 3,434 $ 1,336 $ 29,056
-46-
Tri-County Regional Planning Commission
ANALYSIS OF LOCAL MATCH AND INDIRECT CHARGES
Year Ended September 30, 2013
LOCAL MATCH
Commission Projects Total
EDA Planning Grant(31400) $ 9,953 $ - $ 9,953
EDA Planning Grant(31500) 49,632 - 49,632
FHWA PL Funds (32100) 90,922 - 90,922
STP (32800) 141 - 141
FTA(33000) 30,841 - 30,841
1
$ 181,489 $ -0- $ 181,489
__ -47-
Tri-County Regional Planning Commission
ANALYSIS OF INDIRECT COST RATE
Year Ended September 30, 2013
Indirect Base Indirect Base
Total Expenditures $ - $ 2,642,552
Direct expenditures 2,183,832 (2,183,832)
Less:
Staff recognition (250) -
Discretionary funds (307) -
Special projects (81,039) -
Furniture and equipment purchases (6,535) -
Match (181,488) -
Pass-through (953,772) -
$ 960,441 $ 458,720
Indirect cost rate (indirect costs as a part of indirect base) 47.761%
Indirect costs are allocated to all projects equally. Allocated cost in excess of amounts that can be
funded by a contract or grant are absorbed by the Commission through indirect credits. The indirect
cost rate percentage is applied only against allowable direct cost in each project.
-48-
Tri-County Regional Planning Commission
SCHEDULE OF FRINGE BENEFITS
Year Ended September 30, 2013
FICA contribution $ 60,371
Pension contribution 73,739
Unemployment insurance 1,177
Medical insurance 246,095
Workers compensation 1,459
_l Life insurance 8,444
Dental insurance 26,834
HelpNet 342
Staff recognition 50
Pension administration 1,060
Fringe benefits miscellaneous 1,508
�I Total fringe benefits $ 421,079
Salaries and wages for the year ended September 30, 2013 $ 816,119
Fringe benefit rate-All employees 51.60%
I
-49-
Tri-County Regional Planning Commission
TRANSPORTATION SUMMARY OF EXPENDITURES
REGIONAL TRANSPORTATION
Year Ended September 30, 2013
FHWA PL 2012-0011/Z4 (32100)
VARIANCE
FAVORABLE
Task# TASK NAME BUDGET EXPENDED (UNFAVORABLE)
I DATA BASE MANAGEMENT $ 303,461 $ 250,493 $ 52,968
II LONG RANGE PLANNING 89,475 79,207 10,268
III SHORT RANGE PLANNING 20,935 5,012 15,923
PROGRAM MANAGEMENT AND
IV CORRDINATION 122,248 88,615 33,633
TRANSPORTATION
V PROGRAMMING ACTIVITIES 61,289 77,622 (16,333)
VI OTHER RELATED ACTIVITIES - - -0-
GRAND TOTALS $ 597,408 $ 500,949 $ 96,459
-50-
FTA PL 2012-0011/Z5 (33000) MDOT# 2012-0022/Z6 (32400)
VARIANCE VARIANCE
FAVORABLE FAVORABLE
BUDGET EXPENDED (UNFAVORABLE) BUDGET EXPENDED (UNFAVORABLE)
$ 78,298 $ 67,631 $ 10,667 $ 8,966 $ 6,894 $ 2,072
18,133 16,758 1,375 17,799 15,797 2,002
4,327 1,298 3,029 - - -0-
34,311 26,370 7,941 10,735 14,372 (3,637)
17,201 21,793 (4,592) 1,600 1,729 (129)
17,533 20,354 (2,821) 1,000 1,308 (308)
$ 169,803 $ 154,204 $ 15,599 $ 40,100 $ 40,100 $ -0-
. i
( l
- -51 -
Tri-County Regional Planning Commission
TRANSPORTATION SUMMARY OF EXPENDITURES -CONTINUED
REGIONAL TRANSPORTATION
Year Ended September 30, 2013
MDOT# 2012-0022/Z4 (32300)
VARIANCE
FAVORABLE
Task# TASK NAME BUDGET EXPENDED (UNFAVORABLE)
I DATA BASE MANAGEMENT $ 33,786 $ 21,184 $ 12,602
II LONG RANGE PLANNING - - -0-
III SHORT RANGE PLANNING - - -0-
PROGRAM MANAGEMENT AND
IV CORRDINATION - - -0-
TRANSPORTATION
V PROGRAMMING ACTIVITIES - - -0-
VI OTHER RELATED ACTIVITIES - - -0-
GRAND TOTALS $ 33,786 $ 21,184 $ 12,602
-52-
FHWA-STP # 2012-0011/Z6 (32800) FHWA-SP&R # 2012-0011/Z5 (34000)
VARIANCE VARIANCE
FAVORABLE FAVORABLE
BUDGET EXPENDED (UNFAVORABLE) BUDGET EXPENDED (UNFAVORABLE)
$ 444,350 $ 775 $ 443,575 $ - $ - $ -0-
- -0- 6,000 4,416 1,584
- - -0- - - -0-
I - - -0- 6,000 5,249 751
I
- -0- 7,000 9,335 (2,335)
- - -0- - - -0-
$ 444,350 $ 775 $ 443,575 $ 19,000 $ 19,000 $ -0-
I
.J
I
- -53-
Tri-County Regional Planning Commission
TRANSPORTATION SUMMARY OF EXPENDITURES - CONTINUED
REGIONAL TRANSPORTATION
Year Ended September 30, 2013
TOTAL
VARIANCE
FAVORABLE
Task# TASK NAME BUDGET EXPENDED (UNFAVORABLE)
I DATA BASE MANAGEMENT $ 868,861 $ 346,976 $ 521,885
II LONG RANGE PLANNING 131,407 116,178 15,229
III SHORT RANGE PLANNING 25,262 6,310 18,952
PROGRAM MANAGEMENT AND
IV CORRDINATION 173,294 134,606 38,688
TRANSPORTATION
V PROGRAMMING ACTIVITIES 87,090 110,479 (23,389)
VI OTHER RELATED ACTIVITIES 18,533 21,662 (3,129)
GRAND TOTALS $ 1,304,447 $ 736,212 $ 568,236
-54-
Tri-County Regional Planning Commission
Lansing, Michigan
SUPPLEMENTARY INFORMATION
TO FINANCIAL STATEMENTS
(FEDERAL AWARDS)
September 30, 2013
cim
ABRAHAM & GAFFNEY, P.C.
Certified Public Accountants
i Tri-County Regional Planning Commission
TABLE OF CONTENTS
September 30, 2013
Page
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH
MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY OMB CIRCULAR A-133 1-2
SUPPLEMENTARY INFORMATION
Schedule of Expenditures of Federal Awards 3
Notes to Schedule of Expenditures of Federal Awards 4
INDEPENDENT AUDITOR'S 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 5-6
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 7-8
lSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS 9
J
-1
Principals ®�_� 3511 Coolidge Road
Suite 100
- Dale J.Abraham,CPA East Lansing,MI 48823
Michael T.Gaffney, CPA == (517) 351-6836
Steven R. Kirinovic, CPA ABRAHAM &GAFFNEY, P.C. FAX: (517) 351-6837
Aaron M.Stevens,CPA Certified Public Accountants
Eric J. Glashouwer,CPA
j Alan D. Panter,CPA
William I.Tucker IV, CPA
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133
Ii
To the Board of Commissioners
Tri-County Regional Planning Commission
Lansing, Michigan
Report on Compliance for Each Major Federal Program
We have audited Tri-County Regional Planning Commission's (the Commission) compliance with the types of
compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct
and material effect on each of the Commission's major federal programs for the year ended September 30, 2013.
The Commission's major federal program is identified in the summary of auditor's results section of the
accompanying schedule of findings and questioned costs.
_._.I Management's Responsibility
I
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the Commission'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 OMB Circular A-133, Audits of States, Local Governments, and Nonprofit
Organizations. Those standards and OMB Circular A-133 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 Commission's compliance with those requirements and performing such other
procedures as we considered necessary in the circumstances.
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 on the Commission's compliance.
Opinion on Major Federal Program
In our opinion, Tri-County Regional Planning Commission complied, in all material respects, with the types of
compliance requirements referred to above that could have a direct and material effect on its major federal
program for the year ended September 30,2013.
East Lansing-Auburn Hills-St.Johns
Report on Internal Control Over Compliance
Management of the Commission is responsible for establishing and maintaining effective internal control over
compliance requirements referred to above. In planning and performing our audit of compliance we considered
the Commission'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 OMB Circular A-133, 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 Commission'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
j 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
than 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.
lReport on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
_._ We have audited the financial statements of the governmental activities, and the major fund of the Commission
as of and for the year ended September 30, 2013, and the related notes to the financial statements, which
-. collectively comprise the Commission's basic financial statements. We issued our report thereon dated
December 9, 2013, which contained unmodified opinions on those financial statements. 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 the
purposes of additional analysis as required by OMB Circular A-133 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 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 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.
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 OMB Circular A-133.
Accordingly,this report is not suitable for any other purpose.
Rc,
ABRAHAM &GAFFNEY, P.C.
Certified Public Accountants
December 9,2013
- -2-
Tri-County Regional Planning Commission
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended September 30, 2013
Pass-Through (Memo Only)
Federal Grantor/Pass-Through Grantor CFDA Grantor's Award Prior Years'
Program Title Number Number Amount Expenditures Expenditures
U.S. DEPARTMENT OF COMMERCE
Direct Award
EDA 11.302
Support for Planning 06-83-05565 $ 187,884 $ 138,252 $ 49,632
Support for Planning 06-83-05839 169,095 - 9,953
TOTAL U.S. DEPARTMENT OF COMMERCE 356,979 138,252 59,585
U.S. HOUSING AND URBAN DEVELOPMENT
Direct Award
Sustainable Communities Regional 14.703
Planning Grant Program(b) MIRIP0056-11 3,000,000 386,307 952,500
FEDERAL HIGHWAY ADMINISTRATION
Passed Through Michigan Department of Transportation 20.205
FHWA 2012-0011/Z4 488,979 - 410,026
FHWA 2012-0022/Z5 15,200 - 15,200
FTA Section 5303 2012-0011/Z6 135,842 - 123,363
FHWA 2012-0011/Z6 200,000 - 634
TOTAL FEDERAL HIGHWAY ADMINISTRATION 840,021 -0- 549,223
U.S. ENVIRONMENTAL PROTECTION AGENCY
Direct Award
Pollution Prevention Incentives Section
Michigan Department of Environmental Quality 66.708
430400-12 430400-12 55,375 6,850 22,375
TOTAL FEDERAL AWARDS $ 4,252,375 $ 531,409 $ 1,583,683
(a)(c)
-3-
Tri-County Regional Planning Commission
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended September 30, 2013
NOTE A: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the
Commission and is presented on the modified accrual basis of accounting. The information in this schedule is
presented in accordance with the requirements of OMB Circular A-133,Audits of States, Local Governments, and
Nonprofit Organizations.
NOTE B: SUMMARY OF SIGNIFICANT EXPLANATIONS OF SCHEDULE
The following descriptions identified below as (a) through (d) represent explanations that cross reference to
amounts on the Schedule of Expenditures of Federal Awards.
(a) The expenditures reported in this schedule are in agreement with the amounts reported in the financial
statements and financial reports. The financial reports tested, including claims for advances and
reimbursements, were materially correct, complete, accurate, and timely and contain information that is
supported by the books and records from which the financial statements have been prepared.
(b) Denotes program tested as"major program".
(c) Agrees to total revenues from Federal sources per financial statements.
(d) Of the federal expenditures presented in the schedule, the Commission provided federal awards to
subrecipients as follows:
Federal Grantor/ Pass-Through Grantor/ CFDA Current Year
Program Title and Subrecipient Number Expenditures
U.S. HOUSING AND URBAN DEVELOPMENT
Direct Award
Sustainable Communities Regional 14.703
Planning Grant Program
Mid-Michigan Environmental Action Council $ 126,818
Michigan State University 181,157
Meridian Township 5,512
National Charettes Institute 280,234
Michigan Energy Options 134,538
Michigan Fitness Foundation 11,771
TOTAL U.S. HOUSING AND URBAN DEVELOPMENT $ 740,030
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- Principals �,��� 3511 Coolidge Road
Suite 100
Dale J.Abraham,CPA �_ East Lansing,MI 48823
Michael T. Gaffney, CPA (517) 351-6836
Steven R. Kirinovic, CPA ABRAHAM &GAFFNEY,P.C. FAX: (577) 351-6837
_ Aaron M.Stevens,CPA Certified Public Accountants
Eric J.Glashouwer,CPA
Alan D. Panter,CPA
William I.Tucker IV.CPA
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INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
_ COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS
�1 To the Board of Commissioners
Tri-County Regional Planning Commission
Lansing, 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 Governmental Auditing Standards issued by the
Comptroller General of the United States, the financial statements of the governmental activities and the major
fund of Tri-County Regional Planning Commission (the Commission) as of and for the year ended September 30,
2013, and the related notes to the financial statements, which collectively comprise the Commission's basic
financial statements and have issued our report thereon dated December 9, 2013.
Internal Control Over Financial Reporting
-- In planning and performing our audit of the financial statements, we considered the Commission's internal control
over financial reporting (internal control) to determine the audit procedures that are appropriate in the
j 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 Commission's internal control. Accordingly, we do not express
an opinion on the effectiveness of the Commission's internal control.
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 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. 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.
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Our consideration of internal control was for the limited purpose described in the first paragraph of this section 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.
Given these limitations, during the audit we did not identify any deficiencies in internal control that we consider to
— be material weaknesses. However, material weaknesses may exist that have not been identified. We did identify
a certain deficiency in internal control, described in the accompanying schedule of findings and questioned costs
as 2013-1 that we consider to be a significant deficiency.
East Lansing•Auburn Hills•St.Johns
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Compliance and Other Matters
- As part of obtaining reasonable assurance about whether the Commission's financial statements are free of
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 an
instance of noncompliance or other matter that is required to be reported under Government Auditing Standards
and which is described in the accompanying schedule of findings and questioned costs as 2013-2.
Tri-County Regional Planning Commission's Response to Findings
The Commission's responses to the findings identified in our audit are described in the accompanying schedule of
findings and questioned costs. The Commission's responses were not subjected to the auditing procedures
applied in the audit of the financial statements and, accordingly,we express no opinions 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 Commission'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 Commission's internal control and compliance. Accordingly, this communication is
not suitable for any other purpose.
p�
ABRAHAM &GAFFNEY, P.C.
Certified Public Accountants
December 9,2013
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Tri-County Regional Planning Commission
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended September 30, 2013
Section I -Summary of Auditor's Results
Financial Statements
j Type of auditor's report issued: Unmodified
Internal control over financial reporting:
Material weakness(es)identified? Yes X No
Significant deficiencies identified that are not
considered to be material weakness(es)? X Yes None reported
Noncompliance material to financial statements noted? Yes X No
Federal Awards
Internal control over major programs:
Material weakness(es)identified? Yes X No
Significant deficiencies identified that are not
considered to be material weakness(es)? Yes X None reported
_.� Type of auditor's report issued on compliance for major programs: Unmodified .
Any audit findings disclosed that are required to be reported with
Section 510(a)of Circular A-133? Yes X No
Identification of major programs:
CFDA Number(s) Name of Federal Program or Cluster
14.703 Sustainable Communities Regional
Planning Grant Program
Dollar threshold used to distinguish between Type A
and Type B programs: $300,000
Auditee qualified as low-risk auditee? X Yes No
Section II -Financial Statement Findings
- 2013-1 PAYROLL TIMESHEET APPROVAL PROCESS
Condition: During our testing of internal controls related to the payroll process, it was noted that four(4)out of forty
(40) payroll transactions tested did not have proper approval of timesheets, two (2) out of forty (40) had hours
charged that did not agree to the hours listed on timecards, and one (1) out of forty(40) requested timecards could
not be located by management for audit. While the disbursements appeared appropriate and allowable, this is a
control issue.
Criteria: The Commission's policy is to have all timesheets approved by the appropriate department supervisor,
and for timecards to be accurately recorded and maintained.
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Tri-County Regional Planning Commission
SCHEDULE OF FINDINGS AND QUESTIONED COSTS -CONTINUED
Year Ended September 30, 2013
Section II-Financial Statement Findings-Continued
2013-1 PAYROLL TIMESHEET APPROVAL PROCESS-CONTINUED
Cause: Certain payroll disbursements failed to follow existing controls put in place to assure the appropriate
signatures were obtained,that time was recorded correctly, and that support of timecards was properly maintained.
Effect: The Commission may be subject to errors or inappropriate transactions being processed through the
system that would go undetected by the appropriate level of management.
Recommendation: We recommend the Commission have each timesheet properly approved and reviewed before
payroll is processed.
Corrective Action Response: Administration has spoken to each program administrator and all persons involved
will make sure that signatures are applied before any payroll timesheet is processed.
2013-2 POLICIES AND PROCEDURES
Condition: During the course of our audit, we noted that the Commission has not formally adopted written
procedures and policies for the following areas: capital assets policy, investment policy, fraud risk management
policy, business continuity plan, and electronic funds transfer policy.
Criteria: Documenting specific policies and procedures allows employees to have a clearer understanding of
management's expectations.
Cause: The Commission has not previously identified a need to adopt policies in these areas.
Effect: Accounting is an essential function of the Commission. The Commission may have greater risk to this
function being performed improperly if the related policies and procedures are not documented. Capital assets
represent a substantial amount of the Commission's net position. These resources are necessary for the delivery
of the Commission's services and programs. The Commission may have greater risk with these assets if a capital
asset policy is not adopted. Due to the Commission not developing a fraud risk management policy that would
include a monitoring program it is unable to assess the Commission's vulnerabilities to fraudulent activity whether
any of those exposures could result in material misstatement of financial statements. Due to the investment policy
not addressing issues as required by GASB Statement 40,the Commission does not address risks that could have
an impact on the Commission's ability to meet obligations as they become due. By not having a business
continuation plan in place, the Commission has no formal plan in place if critical business processes were
interrupted. Also, by not having an electronic fund transfer policy in place the Commission is not in compliance
with Public Act 738 of 2002 that requires local units of government that utilize electronic transactions to adopt a
written resolution.
Recommendation: We recommend that the Commission adopt and implement an accounting procedures manual
which will describe and explain accounting policies and procedures.
Corrective Action Response: Management of the Commission will development and implement an accounting
procedures manual and the Commission will adopt the policies related to capital assets, investments, fraud risk
management, electronic funds transfer, and a business continuation plan.
Section III-Federal Award Findings and Questioned Costs
None noted.
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Tri-County Regional Planning Commission
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Year Ended September 30, 2013
FINDINGS/NONCOMPLIANCE
Control Deficiencies Related to Internal Controls Over the Financial Statements.
No prior audit findings.
'. ) Findings Related to Compliance with Requirements Applicable to the Financial Statements.
2012-1 FINANCIAL STATEMENT AUDIT
Condition:The Commission does not have an individual with sufficient formal training, prior experience, or working
knowledge of generally accepted accounting principles to properly apply them in preparing its annual financial
statements with footnote disclosures in accordance with generally accepted accounting principles.
Resolution: The Finance Director has demonstrated the skills, knowledge, and experience necessary to prepare
-� financial statements in accordance with generally accepted accounting principles. We considered this issue
resolved.
1 Findings Related to Compliance with Requirements Applicable to Federal Awards and Internal Control Over
Compliance in Accordance with OMB Circular A-133.
No prior audit findings.
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