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RE: Water Issue

Good morning, Howard: Thank you very much, this fits our needs. Thank you, Robert Widigan | Departmental Analyst | Office of Fiscal Responsibility State of Michigan | Department of Treasury 430 W. Allegan Street, 3rd Floor | Lansing, MI 48922 {517} 335-2130 | [email protected] CONFIDENTIALITY NOTICE: This e-mail, and any attachments, is for the sole use of the intended recipient(s) and may contain information that is confidential and protected from disclosure under the law. Any unauthorized review, use, disclosure, or distribution is prohibited. if you are not the intended recipient, please contact the sender by reply e-mail, and delete/destroy all copies of the original message and attachments Thank you.

Water Issue

Rob, Here is the overview of the recent boil water advisory, please review and see if this fits your needs, Thank you, Howard Croft Public Works Director City of Flint 1101 S. Saginaw Street Flint, MI 48502 PH# 810.766.7346 Ext.2043 [email protected] xxxEND_PAGE:treasury01_b22_3033_3514_005 CITY OF FLINT Department of Public Works Dayne Walling Darnell Earley, ICOMA-CM, MPA Howard Croft Mayor Emergency Manager Director MEMORANDUM TO: Darnell Earley, Emergency Manager Dayne Walling, Mayor FROM: Howard Croft, Public Works Director DATE: September 16, 2014 RE: Recent Boil Water Advisory Mr. Earley, | have compiled a bullet point list of the pertinent events surrounding the recent boil water advisory in the City of Flint. | have separated the events into five categories and attempted to condense them into a comprehensive sequence for your review. OVERVIEW o On Friday September 5, 2014 the City of Flint issued a boil water advisory to residents in two of ten test areas around the city. o The advisory was due to multiple positive tests for “total coliform” and the area covered approximately 9 square miles. ° On Sunday September 7, 2014 the City expanded the advisory to include another of the ten test areas due to a subsequent positive total coliform test. o The boil water advisories were lifted on Tuesday September 9" at 5:00pm after consultation with the DEQ. xxxEND_PAGE:treasury01_b22_3033_3514_006 BACKGROUND State of Michigan Regulations requires that the City of Flint Water Treatment Plant perform testing of its water distribution system on a routine basis in ten different locations around the City. The tests take twenty four hours to produce valid results and are sent directly to the Department of Environmental Quality for review. Test results which show positive for “E.coli” or “fecal coliform’ trigger boil water notices for the test area and the advisories usually remain in effect until three consecutive tests return negative results. A single positive test for “total coliform” does not generally result in a boil water advisory, rather it indicates that the environment is conducive for bacteria. Typically, investigation into possible causes followed by corrective measures such as flushing the affected area with open hydrants will cleanse the system. This process is overseen by an employee who is required to hold an F-1 State License and is listed as the Operator in Charge of the Water Plant and an employee who holds an S-1 State License which is required to maintain distribution systems of this municipal size. The City of Flint has over 500 miles of pipe in its distribution system, much of which is over 70 years old. The City of Flint has over ten-thousand valves throughout its distribution system. The City of Flint has a professional reliability study of its system which was updated in December 2013. PROBLEM te &e o og % & After detecting the initial positive test for total coliform, normal procedures did not clear the condition and multiple positive tests ensued. The continued positive total coliform tests were the cause for issuing the boil water notice. Additional discoveries showed that residual chlorine levels in the affected area were considerably lower than normal. bales GINAW STREET. RM $1 810) 765-7125 tl xxxEND_PAGE:treasury01_b22_3033_3514_007 SOLUTION v ANA On Monday September 8, 2014 the City convened all licensed personnel, Utility Supervisors, and DPW Director to a single meeting location and held a brainstorming session with the DEQ on conference call. It was agreed that while not totally isolated, the concern was mainly present in a specific large transmission line that ran through all positive testing areas. It was determined to expand the hydrant flushing outside of the immediate impact area. \t was found that a 24” valve which feeds this transition main was broken in the OFF position outside of the immediate impact area. The broken valve was preventing fresh water from being pushed directly into the impacted area while causing water to travel from the water plant around the entire city and preventing adequate circulation of fresh water. After repairing the broken valve, virtually all of the symptoms were erased over a 24 hour period and the chlorine count has steadily risen back to normal levels throughout the transmission main. CONCLUSION It was determined that the broken valve was not the single cause of the problem but was a significant factor in the development of the problem. Other possible factors include: Low usage in the area Pipe size in relation to volume of usage Temperature change of surface water Water Pressure in the area It was determined that the broken valve was the main reason that normal remedies were ineffective. Throughout the event, the City was in direct contact with DEQ personnel daily. The positive tests were for “total coliform’ only. The following statement about total coliform was approved by the DEQ and distributed to the public as part of the recent boil water advisory: Total coliform bacteria are generally not harmful themselves. Coliforms are bacteria which are naturally present in the environment and are used as an indicator that other, potentially-harmful, bacteria may be present. Usually, coliforms are a sign that there could be a problem with the treatment or 2 CITY HALL, GINAW. x1 (810) -7138_ Fax (810) 768-7240 * xxxEND_PAGE:treasury01_b22_3033_3514_008 distribution system (pipes). Whenever we detect coliform bacteria in any sample, we do follow-up testing to see if other bacteria of greater concern, such as fecal coliform or E. coli, are present. We did not find any of these bacteria in our subsequent testing. If we had, we would have notified you immediately. However, we are still finding coliforms in the drinking water. ¥ The City of Flint is in the first year of strategic budgetary investment in an infrastructure strategy. ¥ The City of Flint infrastructure strategy has been, and will continue to be developed with state licensed employees, industry experts, and proven experienced consultants. Howard D. Croft Public Works Director *C¢ LL 4104 ICHIGAN 48502 (810) 768-7138 Fax (810) 788-7249 * xxxEND_PAGE:treasury01_b22_3033_3514_009 3500 (Rev 01-11) STATE OF MICHIGAN RICK SNYDER DEPARTMENT OF TREASURY R. KEVIN CLINTON GOVERNOR STATE TREASURER DATE: October 3, 2014 TO: Rick Snyder, Governor FROM: R. Kevin Clinton, Treasurer SUBJECT: Status of Financially Stressed Local Governments EMERGENCY MANAGER Flint Emergency Manager: Darnell Earley Appointed: November 28, 2013 Anticipated Exit: April 2015 Recent Developments Emergency Manager Darnell Earley initiated a search for a qualified and experienced City Administrator. Ideally, the chosen candidate will begin on January 30, 2015. Five Charter amendments and a general Charter revision question have been placed on the November 2014 ballot. These include eliminating the Office of Ombudsmen and Civil Service Commission, reducing mayoral staff appointments from ten to five, eliminating the requirement for specific executive departments, and requiring that the annual budget include a budget message, multi-year financial plans, revenue projections, and a Budget Stabilization Fund. The City has contacted the Michigan Health Endowment Fund at MDCH to determine if grant funds are available to start a fund to assist citizens who are unable to pay their water/sewer bills. Significant Actions/Issues On September 5, 2014 a boil water advisory was issued due to multiple positive tests for “total coliform” covering approximately a 9 square mile area. This was caused from a broken valve which feeds the transition main. In August, Treasury staff met with the Mayor and City Council in one-on-one meetings to discuss the possibility of the Emergency Manager exiting in April 2015, and to explain the function of a Receivership Transition Advisory Board. An April 2015 exit will not be possible if the pending retiree lawsuit outcome is unfavorable to the City. Decision date is still to be determined. Accumulated deficit for FY 2013 was $12.9M; the City reduced the deficit by $3.9M to $9M in FY 2014 (unaudited). ‘www michigan gov/treasury xxxEND_PAGE:treasury01_b22_3033_3514_010 Page 2 A $1.1M State appropriation was received to fund front-line public safety positions for FY 2015. The sale of the water pipeline for $3.9M was completed in June 2014. The Genesee County 911 Consortium approved Flint’s return to the county-wide system by July 1, 2015. This will result in about $1M in annual savings to the City. Currently, the City spends $2.4M annually to subsidize its own 911 operations. The results of a comprehensive public safety study, being prepared by ICMA, will be available this fal]. Issues to Resolve before EM Exit Eliminate annual operating/structural deficit which is projected at $1.7M for FY 2017, and grows to $11.9M by FY 2019 if the City loses the lawsuit over retiree healthcare. If the City loses this lawsuit, it will permanently add $5M annually to the cost of retiree healthcare. The City’s budget does not assume this additional $5M potential expense. Hamtramck Emergency Manager: Cathy Square Appointed: July 1, 2013 Anticipated Exit: November 2014 Recent Developments Both the Public Works Director and the Income Tax Director have been terminated for misfeasance; a replacement Public Works Director is being vetted. while the Income Tax Office has been outsourced to a third party. Significant Actions/Issues A firm has been hired to conduct a search for a qualified City Manager candidate. The City closed on its emergency loan on September 23, 2014, which was approved by the Emergency Loan Board on June 26, 2014. The proceeds will resolve a $2.1M liability to MERS. Retiree healthcare changes were implemented in December 2013 at a cost savings of over $1.8M. The annual pension liability is anticipated to increase from $3.5M in FY 2015 to $4.3M in 2019. This resulted from the closing of certain pension plans and the MERS policy of accelerating the actuarial required contribution for closed plans. Issues to Resolve before EM Exit Retiree healthcare litigation. Hire a qualified City Manager. Lincoln Park Emergency Manager: Brad Coulter Appointed: July 3, 2014 Anticipated Exit: January 2016 Recent Developments SAFEbuilt was selected to perform building inspections for the City. Inspections were not being completed on a timely basis and the Building Inspector was terminated. xxxEND_PAGE:treasury01_b22_3033_3514_011 Page 3 Significant Actions/Issues The Police and Fire pension plan is 30% funded. The General Employee plan is 22% funded. An Emergency Manager Order to charge $60 for each vehicle towed by the City will result in additional revenue of $100,000 per year. A Financial and Operating Plan was submitted to the Treasurer on August 22, 2014. The Plan’s proposal includes 1) Fire Department restructuring - $1M annual savings, 2) OPEB plan reform or elimination - $3.2M+ for duration of fiscal emergency, 3) CBA changes include sick, vacation, unused sick and vacation buy backs, average final compensation, etc. This will likely result in hundreds of thousands in annual savings, 4) health plan changes - $150K annual savings, and 5) outsource Building Department - $75K annual savings. FY 2013 ended with a General Fund accumulated deficit of $89K. In the prior FY, the City had a positive fund balance of $2M. Issues to Resolve before EM Exit Police and fire contracts need to be renegotiated. Pension and OPEB funding. FINANCIAL REVIEW COMMISSION (FRC) Detroit Emergency Manager: Kevyn Orr Appointed: March 14, 2013 Anticipated Exit: November 2014 Recent Developments On September 25, 2014, Mayor Duggan and the City Council reached a deal to keep Kevyn Orr on as Emergency Manager until the court approves the City’s Plan of Adjustment. Mr. Orr’s remaining tenure is strictly limited to those actions necessary to bring the bankruptcy proceedings to a close. As part of this arrangement, Kevyn Orr signed an order to return all operational authority to the City. While most operational duties had already been returned, Kevyn Orr had continued to oversee the financial and budgetary functions of the City prior to September 25, 2014. Mr. Orr also signed several orders to effectuate restructuring and consolidation of City functions. These included finance and budgetary functions, as well as information technology, planning, and grants management functions. While the court’s exact timeline cannot be known, it is anticipated that proceedings could end over the next 3-6 weeks. In preparation, Treasury is coordinating with the Governor’s Office to implement the new Financial Review Commission, which is required by the “Grand Bargain” legislation. This commission will help to ensure the full and timely implementation of the City’s Plan of Adjustment. xxxEND_PAGE:treasury01_b22_3033_3514_012 Page 4 Significant Actions/Issues On September 26, 2014, the Local Emergency Financial Assistance Loan Board approved exit financing for the City. This included the approval of four bond deals that, taken together, are worth up to $1.1B. All bonds had been previously approved by City Council. On the same day, the Local Emergency Financial Assistance Loan Board also approved the Emergency Manager’s proposal to sell several properties in the footprint of the New International Trade Crossing to the Land Bank Fast Track Authority for a total of $1.4M. RECEIVERSHIP TRANSITION ADVISORY BOARD (RTAB) Allen Park RTAB RTAB Appointed: September 26, 2014 Members: Suzanne Schafer, Joyce Parker, Fredrick Frank, Karen Barann Recent Developments Emergency Manager Joyce Parker exited on September 25, 2014 and a Receivership Transition Advisory Board was appointed. A $2.6M emergency loan was approved by the Emergency Loan Board on September 23, 2014 with the closing occurring the same day. The proceeds will be used to pay the delinquent pension obligation. Recent actuarial valuation revealed pension funding for General Employees at 79.2% and Police/Fire at 79.5%. Significant Actions/Issues Future OPEB liabilities reduced by $48.8M (33%). Litigation was filed by retirees challenging the Emergency Manager’s authority to reduce OPEB liabilities. A court date on this matter is pending. The Southfield Lease Properties were sold on August 22, 2014 to Time Equities for $12M. A compliance settlement with SEC must be finalized. A five-year financial forecast must be developed within 90 days of the Emergency Manager exit. The restructuring of the Southfield Lease Properties Debt and Tender Offer must be completed. Benton Harbor RTAB RTAB Appointed: March 10, 2014 Members: Cary Vaughn, Bret Witkowski, Marvin Raglon, Sharon Hunt Recent Developments The City submitted a $4.8M Capital Improvements Plan (CIP) which was approved by the RTAB on September 24, 2014. A litigation study was recently completed by UHY which will assist the City in improving its process of managing legal and litigation issues. Due to the resignation of another City Commissioner, a new vacancy has occurred on the City Commission. It is anticipated that the vacancy will be filled by November 2014. xxxEND_PAGE:treasury01_b22_3033_3514_013 Page 5 Significant Actions/Issues Ecorse General Fund revenues are projected to exceed expenditures by $2.9M for FY 2014 ($2.3M from loan proceeds). The City Manager implemented a twelve-month operational plan to guide City operations. Lawsuit filed against the City and former Emergency Manager Saunders by former Public Safety Director; alleges he was dismissed for complaining to the State. The Michigan Court of Appeals has ordered the Benton Harbor Mayor recall election off the November 2014 ballot. RTAB Appointed: May 1, 2013 RTAB Members: Edward Koryzno, Robert Bovitz, Joyce Parker Recent Developments The City continues to search for a qualified interim City Administrator, and is currently operating without one. The RTAB annual evaluation will be voted on at the November meeting; while some elements are positive or neutral, much of the report is negative. An eventual recommendation for the reappointment of an Emergency Manager is foreseeable. Significant Actions/Issues City Council repeatedly rejected a CGAP grant which would have saved the City $1M; offsetting the lost tax settlement revenue. Pension contributions are anticipated to increase from $1.8M in FY 2015 to $2.4M in FY 2016, The State has approved $750K in State Revolving Funds for a sanitary sewer project. The RTAB rejected the City’s proposed five-year budget in June 2014 due to unrealistic projections. The firing of the City Administrator and the uncertainty of Plante Moran’s continued financial services have delayed the completion of a viable five-year budget. The amended budget completion date is unknown. Plante Moran has renewed their call for reform within the City (e.g. begin immediate search for permanent City Administrator, contract with neighboring community or an outside agency to provide HR services to the City), Plante Moran’s future with the City is in doubt due to the City’s failure to meet the conditions it previously agreed to. Pontiac RTAB Appointed: August 19, 2013 RTAB Members: Edward Koryzno, Louis Schimmel, Keith Sawdon, Robert Burgess Recent Developments The City of Pontiac Retired Employees Association v. City of Pontiac lawsuit in the United States District Court was recently reassigned from Judge Lawrence P. Zatkoff to Judge Avern Cohn. Judge Cohn has requested the parties participate in facilitation as a means to reaching a settlement. The City of Pontiac and the Retired Employees Association have agreed to participate in facilitation. In April 2014, the Final Emergency Manager Order was amended to create a Deputy Mayor position. Interviews are tentatively scheduled on October 20 and 21, 2014. xxxEND_PAGE:treasury01_b22_3033_3514_014 Page 6 Significant Actions/Issues General Fund accumulated fund balance for FY 2014 is approximately $4M. The RTAB is currently reviewing the City’s proposed FY 2016 budget, which will be the City’s first adopted budget since the Emergency Manager’s required two-year budget. General Fund is structurally balanced in FY 2015 and expenditures are projected to exceed revenues by $360K. The $6M annual retiree healthcare obligation and related federal litigation must be tesolved prior to August 2015, when the existing Emergency Manager Final Order regulating this issue expires. Expiration of this order would increase the annual cost of retiree healthcare to between $10-13M, which would be approximately one-third of the City’s $30M General Fund budget. The General Employee Retirement System application for tax exempt status was extended for another five year period by the IRS until December 31, 2019, as required by federal law. This extension resolves the issue of the proposed 420 Transfer and the RTAB has ceased review of the issue unless the City presents any new proposals. The City expects condemnation litigation involving the Phoenix Center building to be resolved in the near future. At that time, the City will proceed with the budgeted $2M demolition of the building. The City Charter Commission has completed a draft of a new City Charter, which is under review by the Office of the Attorney General. The Charter will eventually have to be adopted by a vote of the electorate. A possible election date has yet to be determined. The City Administrator has informed the RTAB that additional financial training for the City Council is needed. CONSENT AGREEMENT Inkster Date Executed: February 20, 2012 Consultant/Treasury Representative: Mark Stuhldreher Term of Consent Agreement: N/A Recent Developments A GASB Actuarial report indicated that the City has reduced its OPEB liability by 73% between July 1, 2012 and July 1, 2014 from $27M to $7M. o As of January 1, 2014, the City no longer allows any participant to enroll in the City’s healthcare plans at retirement. This includes future and existing retirees. The City provides them with a monthly stipend that they use to acquire healthcare elsewhere. The stipend for a one-person household Pre-Medicare is $500 per month; $200 per month if Medicare eligible. The stipend for a two-person household Pre-Medicare is $1,000 per month; $400 per month if Medicare eligible. xxxEND_PAGE:treasury01_b22_3033_3514_015 Page 7 Significant Actions/Issues The City was awarded a $486K CGAP grant on April 1, 2014 to contract with the Wayne County Sheriff's Department; the City is working with Michigan State Police to augment police staffing. This is currently on hold until a permanent chief is selected. The City of Westland was awarded a $347K CGAP grant to consolidate the Inkster Fire Department into the Wayne/Westland Fire Authority on April 1, 2014. General Fund revenues are projected to exceed expenditures by $1.5M in FY 2014. The Police Chief resigned in July; Interim Chief Vicky Yost was appointed August 4, 2014; a search firm has been retained to find a permanent chief. River Rouge Date Executed: December 15, 2009 Consultant/Treasury Representative: N/A (P.A. 72) Term of Consent Agreement: N/A Recent Developments A reduction in healthcare benefits for all current active employees will be implemented on November 1, 2014. The City is currently working to determine the estimated annual savings. Significant Actions/Issues U.S. Steel annual $1M tax settlement payment to the City expires in FY 2015. General Fund revenues are expected to exceed expenditures by $986K in FY 2014. Royal Oak Township Effective Date: April 21, 2014 Consultant/Treasury Representative: Robert Burgess Recent Developments The consulting firm (UHY) is assisting the Consent Agreement Consultant and the Township in developing a Financial & Operating Plan. The Township has requested that the plan deadline be extended to November 1, 2014. The Township will be approving a new contract for waste disposal services in October. A 10% cost reduction will be achieved under this new agreement. The State of Michigan, Bureau of Construction Codes ordered the Township Building Inspector to inspect and issue a report regarding the conditions at the Township’s Recreation Center. The report was ordered after Treasury contacted the Bureau of Construction Codes when receiving a complaint from a Township Parks Commissioner regarding possible health and safety violations at the Recreation Center. Treasury will receive a copy of any determinations issued by the Bureau of Construction Codes. The Township is planning to submit several applications to the new Financially Distressed Cities, Villages, and Townships grant program. xxxEND_PAGE:treasury01_b22_3033_3514_016 Page 8 Significant Actions/Issues The Michigan State Police continue to provide police services to the Township. A committee consisting of the Township Supervisor, Consent Agreement Consultant, and one Township Trustee continues to explore contracting for police and fire services. The Michigan State Police and Treasury are also involved with this process. The City of Ferndale and the City of Hazel Park have expressed interest in providing these services. A Deficit Elimination Plan is required for police, fire, and street lighting funds to address a total deficit of $547.6K and was due by August 23, 2014. The Township has not yet submitted its Plan. On July 30, 2014, the Township submitted a Corrective Action Plan to address deficiencies identified in its FY 2013 Audit; Treasury is currently reviewing the plan. Surplus pension assets of $619K administered by MERS were transferred to the Township. The State Treasurer approved a Consent Agreement Order by the Township Supervisor prohibiting the use of these funds until the Financial & Operating Plan is approved. The Office of the Attorney General is reviewing the legal authority regarding the use of these funds for any purpose other than pension expenses. NEUTRAL EVALUATION Highland Park Financial Review Team Appointed: December 2, 2013 Financial Emergency Declared: January 30, 2014 PA 436 Option Selected: Neutral Evaluation Recent Developments The Emergency Loan Board approved the Emergency Loan Agreement and a $3M Emergency Loan on September 23, 2014. The Emergency Loan closed on September 24, 2014. The City requested proposals to prepare a water and sewer rate study. The deadline to submit a proposal is October 9, 2014. Ronald Rose has contracted with the City to facilitate the provisions of the Loan Agreement. Summary of the Plan of Adjustment for the City of Highland Park adopted on August 28, 2014. o Fifth Third Bank has finalized an agreement to settle for 50 cents on the dollar for outstanding debt. o By June 15, 2015, Highland Park (at the State’s insistence) must have a third party operator for its water/sewer systems. o After the selection of this third party operator, DWSD and Highland Park will negotiate a long-term settlement for outstanding sewer debt. © Work to reduce retiree healthcare benefit cost has begun. o An additional emergency loan of $16.5M will be required to restructure $4.8M in existing emergency loans, to refund $2.7M in Fiscal Stabilization Bonds, $5.2M in Financial Recovery Bonds, and 3.6M in State Revolving Fund bonds. xxxEND_PAGE:treasury01_b22_3033_3514_017 Page 9 Significant Actions/Issues Liabilities total $117.6M - some of the major components are: $55.3M debt (including $20.7M owed to DWSD), $17.7M pension bonds, and $26.1M unfunded OPEB liabilities. The City defaulted on its State emergency loan payment due May 19, 2014. Treasury withheld $101K from State Revenue Sharing on June 30, 2014 to cover the default. A long-term lease of its 32-acre tree farm in Rochester Hills for $1M was announced by the City. OTHER COMMUNITIES Melvindale Significant Actions/Issues The General Fund deficit for FY 2013 is $1.9M, an increase of $248K from the FY 2012 deficit. The City’s ice arena unrestricted annual deficit for FY 2013 is $1.9M, which is approximately $160K more than what the City projected. It continues to negatively impact the General Fund. The City met with Treasury representatives on August 19, 2014 to discuss the City’s proposed deficit elimination plan. The City provided a well-crafted plan and it is under teview by Treasury. The City Council approved placing two millage proposals on the November ballot. The first is to pay the debt on the ice arena and the other is for street/sidewalk repair. Taylor Significant Actions/Issues The General Fund has an unrestricted deficit of $2.2M for FY 2013. The City made only 47% of its required annual contribution for OPEB. The unfunded liability is $232.7M and continues to grow. There are several contingent liabilities that may impact the financial stability of the City, including the possible need to subsidize Brownfield Redevelopment Bonds of $14.2M. A 1996 levy to pay a general obligation bond expires in 2015, potentially resulting in a $6.2M drain per year on the General Fund during FY 2016 and FY 2017. City of Wayne Recent Developments City Manager Joe Merucci resigned, effective October 11, 2014 and has taken an immediate leave of absence. Police Chief Jason Wright was appointed Interim City Manager on September 11, 2014. xxxEND_PAGE:treasury01_b22_3033_3514_018 Page 10 Significant Actions/Issues Projected General Fund deficits for FY 2014 and beyond. The City is discussing a May 2015 ballot proposal that would seek voter approval for additional millage. The positions of Finance Director, Personnel Director, and Parks and Recreation Director are currently vacant. The Mayor of the City of Westland has publically expressed concern about the stability of the City of Wayne and the collaborative agreements between the two cities. ‘Wayne County Recent Developments In a letter from the Director of Labor Relations, the Director indicated that negotiations with all bargaining units have stalled. The County anticipates another short-term borrowing in December 2014 for $75M. Cash reserves reaches its lowest point in May 2015 with pooled cash falling to approximately $63M (average balance is $170M). Significant Actions/Issues The County submitted a revised DEP, approved by the County Commission, which removes the changes to retiree healthcare. The loss of the $9.2M in savings will be offset by the $10M anticipated increase in revenue sharing. County Treasurer agreed to transfer $150M from the Delinquent Tax Revolving Fund to the General Fund. Of that $150M, $82M has already been transferred and applied to the accumulated deficit, and $44M has been applied to the operating/structural deficit in accordance with the DEP. The additional $24M, which was not part of the DEP, will be used to help reduce the accumulated deficit. 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This report includes a summary of the financial conditions and goals for the City of Flint. the plan to conduct the operations of the City, the on-going actions being taken to resolve the financial emergency, and the outline of a plan to prepare for an eventual transition as prescnbed in P.A. 436 This update will be posted on the City’s website. www .cityofflint.com Summary of the ENVEFM Appointment Sequence and Development of the Operating and Financial Plan The Flint Financial Review Team determined in November 2011 that the City of Flint was in 4 financial emergency, (See Attachment #1) On December 1, 2011 Governor Rick Snyder appointed Michael K Brown as Emergency Manager. EM Brown developed the Financial and Operating Plan utilizing the resources of a five person Advisory Committee as well as five additional advisory committees. EM Brown sought broad expertise to ensure public engagement and to maintain a sense of continuity with the Mayor and City Council. All mine City Council members and over fifty other citizens participated ia the advisory committees. EM Brown’s original Financial and Operating Plan (45 Day Plan) was submitted to the —-——~State Treasurer on January 1572012; the first update to the Plan was submitted on Juné1; 2012. On August 8, 2012, PA 4 was suspended and Edward J. Kurtz was appointed Emergency Financial Manager under P.A. 72 (Mr. Brown stepped aside as he was prohibited from serving as EFM due to his recent service as Interim Mayor for the City of Flint.) EFM Kurtz established a new Advisory Committee in accordance with the requirements of P.A. 72. Utilizing the Advisory Committee and the City of Flint management team, EFM Kurtz presented a second update to the Financial and Operating Plan and submitted this to the State Treasurer on February 8, 2013 When P A. 436 took effect on March 28, 2013 Mr. Kurtz was re-appointed by Governor Snyder as Flint’s Emergency Manager. Mr Kurtz continued in that capacity until his resignation after the end of fiscal year 2013. At that time Mr. Kurtz submitted his closing October 8, 2014 Pa. xxxEND_PAGE:treasury01_b22_3033_3514_024 memorandum and the third update to the Financial and Operating Plan. Governor Snyder then reappointed Mr Brown as Emergency Manager. On October 8, 2013 I was appointed by Governor Snyder as Flint’s fifth Emergency Manager following Mr Brown’s resignation On November 21, 2013 I submitted the 45 Day Plan as required by P.A. 436 Section 11(2); that plan became Update #4 The fifth and sixth updates to the Financial and Operating Plan fulfilled P.A. 436, Section 17 six month and subsequent three month report requirement. This report. indicated as Update #7, again fulfills PA 436. Section 17 requirement for an update each subsequent three months. Priority List for the Resolution of the Financial Emergency © “Stabilize the financial fliture of the City: maintain a balanced budget, eliminate the accumulated General Fund deficit, seek increased revenue, and reduce unfunded pension and OPEB liability. * Re-establish Flint as one of the safest cities in Michigan — both in reality and perception’ provide public safety services, focusing on reducing violent crime, commensurate with ctties of comparable size and resources, utilizing regional cooperation as appropriate This includes implementation of the plan for the Flint 9-1-1 Center to jon the Genesee County 9-1-1 Consortium. e Implement the Bhght Elimination Plan: manage demolitions, enforce blight ordinances « Maintain access to a clean, sustamable water source: implement the steps necessary to participate in the Karegnondi Water Authority (KWA) including interim water supply implementation, disposition of current pipeline sections. City Water Treatment Plant updates, a long term water supply back up plan, and a long term financial plan for the stability of the water and sewer funds e Implement the Master Plan of the City of Flint: update the Zoning Ordinance, evaluate the capital investment needs, and corporate Master Plan activities in the annual budget development. e Explore Governance Models for the City of Flint: recerve report from the citizen’s committee which was formed to evaluate city governance models, recommend course of action for Charter revision as a part of transition discussions. e Implement the 7 Point Transition Management Plan (Attachment #2) which has been adopted by the Flint City Council and Mayor Walling. This Plan incorporates specific objectives which provide a strategy for determining and evaluating criteria for assessmg when the City might be prepared to emerge from emergency management to home rule order with oversight of a Receivership October 8, 2014 , | xxxEND_PAGE:treasury01_b22_3033_3514_025 Transition Advisory Board. This plan has been further refined with a chart encompassing specific implementation steps and completion dates. Operations of the City of Flint Shortly after his appointment as EM, Michael Brown took steps to reorganize the city government operations including: elimimation of departments, consolidation of departments, elimination of management level positions. adyustment of the compensation of elected and appointed officials. elimination of the Civil Service operation and the Office of Ombudsman Management appointments were made to ensure that the essential services necessary for the public’s health, safety and welfare are provided, and to continue conducting all aspects of the City of Flint’s operation within the resources available: “Necessary employment contracts were extended with the approval of the Treasury Department. Department management reconfigurations were completed in anticipation of reductions in staffing levels as provided in the FY 13 Budget. Subsequently, as part of the FY 14 Budget process a Strategic Plan was adopted and more changes in the organizational structure occurred. The primary change was the inclusion of a new Planning and Development Department (See Attachment #3 Organizational Chart July 2014). I have made personnel adjustments to complete this reorganization of the Planning and Development Department. The FY14/15 and FY15/16 biennial budget has been adopted. This year the budget process involved over 30 hours of active participation by the Mayor and the City Council Finance and Administration Committee sitting as the committee of the whole. As part of this process the Council adopted a five year Strategic Plan and a list of prionties for the development of the two year budget. This document has been updated to show the progress which has been made in each of the department level objectives (See Attachment #4 Strategic Plan of the City of Flint 2015-2019 1 Quarter Update). When P A. 436 became effective in March 2013 the City Council members’ and Mayor’s compensation was elmunated. EM Kurtz partially restored compensation for Mayor and Council through Orders 1 and 2. These orders also defined specific responsibilities and requirements. For example, the City Counci] members were required to complete Level One of the Michigan Municipal League (MML) core course for municipal government and receive the MML education award within one year. ] determined that this Order was still in effect, and the Council members all individually signed acceptance of these requirements as a condition of receiving compensation. Mayor Walling has fulfilled these obligations. All Council members have begun, but not yet fulfilled these obligations. Through adoption of EM Orders 15 and 16, beginning with the FY14/15 budget, the Mayor and Council received an increase in compensation commensurate with the increased duties assigned to them. October 8, 2014 | 3] xxxEND_PAGE:treasury01_b22_3033_3514_026 All Orders and Directives issued by the Emergency Financial Manager (under P.A. 72) and Orders issued by the Emergency Manager (under PA4 and P.A. 436) are listed in Attachment #5: Orders and Directives of the EFM and EM. The 7 Point Transition Management Plan which emphasizes re-engagement of the Mayor and City Council has been a top priority. The Council is meeting monthly on a regular basis; five Council Committees are operational: Finance/Administration, Legislative, Public Works, Public Safety, and Planning and Development. Each Committee is meeting regularly and then reporting at the following Council meeting. Order 8 was issued in March 2014 and defines format of action and participation at the Council meetings. Order 9 established monthly Council and Committee meetings; and Order 10 set the format of the Council meeting agenda. Additionally, Mayor Walling has been assigned day to day oversight of the Department of Public Works and the Department of Planning and Development. These steps as outlined in the 7 Point Transition Management Plan are part of preparing ‘thé City to resume local control under a Réceivership Transition Advisory Board. The 7 Point Transition Management Plan has beet further refined through the development of a chart entitled: Steps to Prepare for Transition from Emergency Manager to Receivership Advisory Board. This chart has set target completion dates for essential steps necessary to prepare for this transition (Attachment # 2). Financial Status FY12 Budget and Audit The Comprehensive Annual Financial Report (CAFR) for FY12 was completed and was filed with the State in a timely manner. The results were as expected, with fewer auditor comments than in past years. Deficits existed in the General Fund ($19.1 million) and in the Water Fund ($8.8 million). The $19.1 million accumulated deficit reflected an excess of expenditures in the —— -—General Fund for FY12 of $10:2-million plus $8.9-million for FY11.-This was-— anticipated by Emergency Manager Brown shortly after being appointed, which was almost six months into the FY12 year. Given that FY12 was nearly half over, and that significant unplanned reductions in services, primarily public safety, would need to occur if the projected deficit were to be immediately eliminated, the decision of the Emergency Manager, in consultation with Treasury, was to contain costs as much as possible but without significantly reducing services — especially public safety - for the balance of the year. Pursuant to State statute, Deficit Elimination Plans for both FY11 and FY12 were submitted to the Department of Treasury. Both plans involved a mix of borrowing and expenditure reductions over the next five years. However, no final action was taken to implement the intended courses of action. October 8, 2014 4 xxxEND_PAGE:treasury01_b22_3033_3514_027 FY13 Budget and Audit FY13 was the first budget developed and administered by the Emergency Manager and his team. Faced with a projected gap of more than $25 million, the FY13 budget was balanced through a mixture of significant revenue increases, significant expenditure decreases, and steps taken to reduce legacy costs. Previous reports detail the 25% increase in water and sewer rates, passage of a 6 mil! property tax increase for police and fire, conversion of the waste collection millage to a fee and the creation of a special assessment for street lighting, elimination of 20% of the City’s workforce, compensation decreases equivalent to a 20% wage reduction for remaining employees, and the restructuring of health and retirement benefits for current employees and retirees necessary to develop a credibly balanced spending plan. Results of FY13 year end show a surplus of revenues over expenses in the General~-“Fund exceeding~ $6.2 million’ This surplus reduced the City’s accumulated $19.1 million deficit as of the end of FY12 to less than $12.9 million. Since the goal of the EM team was to assure that FY13 would not end with any additional deficit, this result significantly exceeded expectations. The FY13 audit was completed and submitted to Treasury on December 20, 2013. All items surrounding the audit, including submission of the Form F-65 and Comprehensive Annual Financial Reporting Program were completed by December 31, 2013. The audit was presented to City Council as well on January 13, 2014. FY 14 Budget and Strategic Plan The FY14 budget was adopted via Emergency Manager Edward Kurtz Order #4 on June 7, 2013. This budget was developed with the same goal as FY13 —- to assure the provision of essential services within the constraint of a balanced budget and continued deficit reduction. Accordingly, the FY14 budget included a $1.0 million commitment from the General Fund to further reduce the deficit. This is considered a minimum level of deficit reduction. The Emergency Manager’s team, crafted a draft strategic plan in preparation for the FY14 budget development. Vision, Mission and Goals were established for the City government. Department managers then set specific, measurable objectives. Within the strategic plan was a five year financial projection. Achieving the balanced budget again required reducing the workforce; however, with significant efforts from department heads and others involved in developing the budget, and building on ongoing reorganization of city processes, the level of services currently provided generally continued at FY13 levels. Most importantly, the quest to at least maintain FY13 levels of police and fire staffing was achieved, althongh one consequence was that the additional reductions in staffing came