AGENDA

BAY ARENAC BEHAVIORAL HEALTHBOARD OF DIRECTORS

AUDIT COMMITIEE MEETINGTuesday, January 16, 2018 at 5:00 pm

Behavioral Health Center, Room 225, 201 Mullholland, Bay City, MI48708

Committee Members: Present Excused Absent Present Excused Absent Others Present:Tom Starkweather, Ch Robert Pawlak, Ex Off BABH: Marci Rozek, Ellen Lesniak, MikePat McFarland, V Ch James Anderson, Ex Off Allen, and Sara Brandt

John Andrus Richard Byrne, Ex OffRichard Gromaski Legend: M-Motion; S-Support; MA-

Motion Adopted; AB-Abstained

Agenda Item Discussion Motion/Action

l. Call To Order & Roll Call

I

2. Public Input (Maximum of 3 Minutes)I

Unfinished Business 3.1) M- S- MA I

3. 3.1) Fraudulent Credit Card Charges Received the reportI

New BusinessI

4.1) Selection of Disbursements & Health Care 4.1) No action necessaryClaims from Summary Report

I

4.2) Financial Statements for Period Ending4.2) M- S- MA

4. December 31,2017Referred to the full Board foracceptance of the FinancialStatements for period endingDecember 31,2017

- L__ __ ~---- - ~~-

Page 2 of 2

AGENDABAY ARENAC BEHAVIORAL HEALTH

BOARD OF DIRECTORSAUDIT COMMITIEE MEETING

Tuesday, January 16, 2018 at 5:00 pmBehavioral Health Center, Room 225, 201 Mullholland, Bay City, MI48708

4.3) Electronic Fund Transfers for Period EndingDecember 31,2017

4.3} M - S- MAReferred to full Board for acceptanceof the Electronic Fund Transfers for

4.4} Review of Selected Disbursements & HealthPeriod Ending December 31,2017

Care Claims Chosen from Summary Report 4.4} M- S - MA

byCFO Received the report

4.5} Consideration of Approval of 4.5} M- S- MA

Disbursements & Health Care Claims Totals Referred to the full Board for approvalof the Disbursements as presented &Health Care payments from December25,2017,2017 to January 19, 2018

5. Adjournment M- S- MApm

Bay-Arenac Behavioral Health - Disbursements: AGENDA ITEM 4.1

CheckNumber Amount Location DescriotionVendor

EMPLOYEE RELATED74776 Allen, Mike74777 Am lotte, Laurie74778 Anderson, James74779 Andrus, John74780 Balderamma, Meredith74781 Baniel, Monica74782 Blaylock, Stephanie74783 Bohlinger, Jane74784 Budnick, Shelly Lynn74785 Byrne, Richard74786 Case, Robert74787 Cereske, Kim74788 CM&F Group, Inc.74789 Corrion, Melanie74790 Craves, Lindsay74791 Deladurantaye, Valerie74792 Demeuse, Laura74793 Deshano, Jennifer74794 Folsom, Amy74795 Griffus, Penny74796 Groh, Denise74797 Gromaski, Richard74798 Grusnick, Ashlee74799 Hafford, Peter74800 Harless, Michella74801 Hecht, Kerensa74802 Holsinger, Sarah74803 Johnson, Amanda74804 Joles, Lori74805 Jordan, Miechon74806 Jungquist, Alison74807 Kanicki, Craig74808 Kish, Brett74809 Koin, Stacey

325.89 Finance236.13 DO-Adult28.56 Board22.44 Board68.34 OTPT83.49 Arenac

332.52 Childrens112.71 Bay HB56.22 Cust Svc

214.20 Board80.70 Cust Svc54.06 RRlCust Sv

1,196.00 Clinic136.17 DO-Adult94.40 CTS80.07 North Bay

135.15 CTS163.20 DO-Adult322.32 Clinic142.29 Res Nurse20.91 North Bay45.90 Board

1,333.14 CTS44.37 Bay HB136.17 Self Deter113.32 DO-Adult382.50 Bus Int22.83 Autism

158.10 Geriatric162.69 Arenac79.97 Arenac

100.77 DO-Adult206.53 IS225.42 CTS

Page 1

Mileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement OctoberMileage Reimbursement DecemberMeeting per Diem, Mileage Reimbursement DecemberMileage Reimbursement DecemberMeeting per Diem, Mileage Reimbursement DecemberMileage Reimbursement DecemberMalpractice Insurance Renewal - KreinerMileage Reimbursement OctoberMileage Reimbursement DecemberMileage Reimbursement October, November, DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement October, November, DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement October, November, DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement October, November, DecemberConference Expense Reimbursement - NovemberMileage Reimbursement DecemberMileage Reimbursement October, November, DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement DecemberMileage Reimbursement December

CheckNumber Vendor Amount Location Description74810 Leggett, Jennifer 63.75 MI Adult Mileage Reimbursement December74811 Lemiesz, Rachel 317.48 Res Uais Mileage Reimbursement December74812 Lesniak, Ellen 125.08 Finance Conference Expense Reimbursement - December74813 Lietzow, Greg 86.70 IS Conference Expense Reimbursement - December74814 Lomprey, Stephanie 218.28 ACT Mileage Reimbursement December74815 Lupcke, Traci 93.84 DD-Adult Mileage Reimbursement December74816 Lupo, Casey 73.95 Arenac Mileage Reimbursement December74817 Marta, Teresa 63.24 Board Mileage Reimbursement December74818 Mason, George 105.32 Psychol Mileage Reimbursement December74819 Mathis, Sharon 31.11 North Bay Mileage Reimbursement December74820 McAulay, Andrea 181.95 Bay HB Mileage Reimbursement December74821 Nagel, Lisa 118.93 IS Mileage Reimbursement November, December74822 Nix, Heather 70.89 Psychol Mileage Reimbursement December74823 Palmer, Kathy 86.39 MI Adult/ACT Mileage Reimbursement December74824 Parker, Brad 112.71 Childrens Mileage Reimbursement December74825 Patten,Joan 128.52 Horizon Mileage Reimbursement December74826 Pennell, Candace 208.08 North Bay Mileage Reimbursement October, November, December74827 Prusi, Melissa 219.30 RR/CustSv Mileage Reimbursement December74828 Reinhardt, Jennifer 61.71 DD-Adult Mileage Reimbursement December74829 Ricker, Amy 125.04 DD-Adult Mileage Reimbursement December74830 Rozek, Marci 231.88 BdAdm Mileage Reimbursement October, November, December74831 Schatzer, Gail 6.12 HR Mileage Reimbursement October, November, December74832 Spellerberg, Melissa 76.50 HR Mileage Reimbursement October, November, December74833 Starkweather, Thomas 6.12 Board Mileage Reimbursement December74834 Ursuy, Katie 119.34 North Bay Mileage Reimbursement November, December74835 Van Ever, Megan 138.52 Bay HB Mileage Reimbursement December74836 Vanness, Kristin 47.94 Arenac Mileage Reimbursement October, December74837 Vasconcelos, Flavia 75.20 Psychol Mileage Reimbursement December74838 Vian, Susan 204.61 IMH Mileage Reimbursement December, manual for webinar

Subtotal Employee I 10,315.98 IPURCHASE ORDER INVOICES:

74839 Arnold Sales 409.70 Parish Cleanser, ice melt74840 Better Made Snack Food 25,50 North Bay Store supplies - chips74841 CDW Government 97.55 ES Headsets, cable74842 Dell 1,061.09 Childrens Laptop for Kelli Maciag74843 Gordon Food Service 340.15 North Bay Program supplies

Page 2

CheckNumber Vendor Amount Location Description74844 PC Connection 135.64 Mul 3rd HP toner

105.58 Bd Adm HP Toner175.62 North Bay HP Toner

74845 Saginaw Medical Service, Inc. 570.44 North Bay Gloves, underpads74846 SHI International Corp 323.12 ACT Ipad74848 Staples 583.91 Mul 3rd Supplies, toner, copy paper

115.83 Arenac Copy paper, sheet protectors375.97 Childrens Supplies, copy paper103.48 Staff Dev Supplies74.72 Cust Svc Supplies, calendars

237.75 North Bay Supplies, copy paper, toner, calendars314.83 Mul2nd Tax forms, envelopes

74849 Superior Business Solutions 100.00 Arenac Appointment cards88.88 Madison Business reply envelopes

74850 Western Psychological Servcies 143.00 Psych Conners 3 teacher rating scaleSubtotal Purchase Orders I 5,382.76 I

NOTE: Highlights signify that invoices contain client detail so no backup information is attachedROUTINE MAINTENANCE & CLIENT RELATED:

7485174852748537485474855748567485774858

748597486074861748627486374864

Appliance RepairArnold SalesBarron, Carla'lti~~m ~~'¥.~iiJ,,&tI

~~,~~! ·It~.g~~Bay Human Services~~:YJ~hM.2+S,*lBlair, Justeen - CustodianBrady News & Recycling Inc.

Clements Electric Inc.Cohl, Stoker & Toskey, P.C.Covenant OccupationalThe Doctors CompanyGCR Tire CentersGordon Food Service

275.00 group home Rebuilt Whirlpool dryer171.19 Horizon Towels, tissue, cleanser, ice melt267.00 IMH Reflective supervision Dec494.00 ES/ACT/MIA Dec transportation of consumers (37 rides)87.63 Autism Autism clinic supplies December

289.50 North Bay December transportation 10 consumers241.27 Horizon Petty cash receipts409.58 Bay HB Home Based Clinical Specialist - ad395.63 ACT Clinical Specialist - ad383.24 Arenac Client Services Specialist - ad376.59 Fam Suppt Client Services Specialist - ad474.37 DD Adult Client Services Specialist - ad

1,850.00 Madison Replaced all outside lights2,698.91 admin Legal services245.00 Various Employee physicals, TB and E-screens

4,461.32 Psych Dr Smith Malpractice insurance annual premium141.00 Vairous Oil changes - ACT, Horizon vehicles30.34 North Bay Correction of billing error

Page 3

CheckNumber Vendor Amount Location Descri~tion74865 Groh, Denise - custodian 88.91 North Bay Community Fund receipts - December74866 Hensley, Andrew 36.00 Horizon Mail service - November74867 Hospital Psychiatry 30,833.34 Clinics Dr Ibraham staff contract billing74868 Hugo's Locksmithing 240.00 Madison Back door key pad repair74869 Insight Telepsychiatry, LLC 9,457.50 Clinic Psychiatric services - October & November74870 Kawkawlin Township Hall 260.00 Rec Rights Hall rental/deposit for Recipient Rights Fair74871 McLaren Corporate Services 15.00 Various Employee physicals, TB and E-screens74872 Mowa, Usha 7,110.00 Psych Psychiatric services - December74873 Netsource One 109.81 IS IS services74874 New Image Lawn Care 3,370.00 Various Snow removal - Horizon, Madison Dec74875 Pro-Scape, Inc 795.00 Arenac Snow removal, de-ice parking lot Dec74876 Protec Collision Inc. 489.05 North Bay Steering wheel sensor, ABS sensor

235.78 North Bay Throttle position sensor2,037.39 ACT Rebuilt transmission, brake pads & rotors

74877 148.50 HR Credentialing74878 1,000.00 North Bay Snow removal, salting Dec74879 371.71 Various Shredding74880 215.30 Arenac Sealed rims, battery74881 390.00 IS ACA Compliance updates74882 ~" ill 132.64 OBRA OBRA Assessment, mileage;.II74883 T W 332.43 Cust Serv Sign language - two clients two service dates, mileage

143.21 Arenac Sign language - one client two service dates, mileage74884 Zoom Video Communications 420.85 Clinics Teleconferencing/connection monthly fee

Subtotal Routine, etc ... I 71,523.99 I

RECURRING:74885 704 North Grant, LLC 1,000.00 Shelter Plus Rent74886 A2Z Cleaning & Restoration, Inc. 1,340.00 Arenac Janitorial74887 American Maintenance & Cleaning 2,065.00 Parish Rd Janitorial

1,545.00 Madison Janitorial74888 Bay City Housing 360.00 Taylor Lease, repair bill74889 Bay County Treasurer 420.00 Shelter Plus Lyddy rent assigned to Bay County74890 Bay Regional Medical Center 16,103.75 Mulholland Lease74891 Charter Communications 200.71 Wirt Internet, phone74892 Charter Communications 411.33 Madison TV, Internet, phone74893 Cintas 46.86 Madison Floor mats74894 City of Bay City 1951.42 Various Utilities

Page 4

CheckNumber Vendor Amount Location Description74895 City of Standish 92.41 Arenac Water/sewer billing74896 Consumer's Energy 4,543'.59 Various Utilities74897 Crosby, David 50.0..0.0. Shelter Plus Rent74898 1844 Management 1,0.20..0.0. Shelter Plus Rent74899 Flex Administrators 946.50. Sec 10.5and 125 admin7490.0. Getgo, Inc. 86.49 Various Teleconferencing services7490.1 JFJ Properties LLC 3,176. DO. Shelter Plus Rent - Shelter Plus7490.2 Johnson, Clarence 520..0.0. Arenac Housing assistance7490.3 King Communication 241.40. ACT /ES Answering service7490.4 Konica Minolta Business Solutions 24.94 Parish Rd Copier maintenance

358.10. Mul 2nd Copier maintenance5.86 Mul3rd Copier maintenance

7490.5 Netsource One 6,214.0.7 five locations Opteman (phone) monthly30.0..0.0.IT Internet

3,485.30. Office 365, Visio Pro - monthly2,247.0.0. Microsoft SPLA fees -monthly

16,185.0.0. Cloud fees - monthly80.0..0.0. IS Everstream server for disaster recovery

1,788.75 Phone Phone agreement - monthly7490.6 New Dimensions 2,10.0..0.0. Bd Adm Interoffice courier service - three months7490.7 Orkin Exterminating Co. 180..60. Various Pest control - Madison, Horizon7490.8 Peter Chang Enterprises Inc. 23,10.0..0.0. Electronic Clinical IS maint fee7490.9 Pitney Bowes 296.52 Arenac Postage machine rental - quarterly74910. Pitney Bowes 317.64 Madison Postage machine rental - quarterly74911 Shotwell, Mark 475.0.0. Shelter Plus Rent74912 Shur-Shine Janitorial Service 1,487.50. Various Janitorial at Mulholland, Wirt74913 Stericycle, Inc. 224.97 ACT Sharp removal service - quarterly74914 Superfleet 3,0.26.45 Various Vehicle gas charges74915 United Way of Bay County 2,0.83.33 Wirt Wirt Building rent74916 Urbaniak, Tammy 1,0.20..0.0.Arenac Housing assistance74917 Waste Management 143.87 Arenac Dumpster rent/empty

110..0.5 Madison Dumpster rent/empty20.5.0.0. Parish Rd DUmpster rent/empty66.37 Horizon Dumpster rent/empty

74918 Xerox 22.68 Arenac Copier maint74919 YP 93.50. Marketing Yellow pages ad74920 YP 10.4.50. Marketing Yellow pages ad

Page 5

CheckNumber Vendor Amount

103,037.46Location Descriotion

Subtotal Recurring

SPECIAL CHECK REQUESTS:74690 AT&T 280.40 Arenac74691 Telnet 2,428.33 Various74692 Verizon Wireless 66.64 Various

Subtotal special checks 12/29/2017 I 2,775.37 I74725 Charter Communications 341.71 Horizon74726 Charter Communications 388.20 Parish74727 Charter Communications 200.56 Arenac74728 City of Bay City 50.01 Shelter Plus74729 Eye Med 2,174.11 Various74730 State of Michigan 15,175.0074731 Miller, Tammy 56.5274732 National Association of Parliamentarians 99.00 Bd Adm

void checks 072113,072882 (56.52)

Subtotal special checks 1/5/18 I 18,428.59 I74763 Charter Communications 99.98 Mulholland74764 MI-AIMH 55.00 Inf MH74765 Seis, Karen 10.00 Bd Admin74766 Urbaniak, Tammy 521.00 Arenac SHP74767 Verizon Wireless 5,993.97 Various

Subtotal special checks 1/12/18 I 6,679.951

SPECIAL CHECK REQUEST TOTAL I 27,883.91 I

CREDIT CARD PURCHASES:AldiKrogerMeijer Inc.Hart Medical EquipmentMeijer Inc.

1,036.92 Horizon559.71 Horizon655.58 Horizon86.00 Horizon

472.64 North Bay

Page 6

Phone chargesPhone services for land linesWireless service, cell phones

TV, internet, phoneTV, internet, phoneTV, internetApt utilityVision insurance premiums - monthlyDHS worker contract paymentReplaces void checkAnnual dues - BrandtChecks lost in mail

InternetWebinar series - VianParliamentarians dues - BrandtRentWireless service, cell phones

Groceries - four purchasesGroceries - four purchasesHousehold - five purchasesMedication cupsProgram supplies

DescriptionCheckNumber Vendor Amount Location

Meijer Inc. 196.55 North BayMeijer Inc. 547.41 North BayUnder the Sun Enterprises 40.26 North BayDollar Tree 30.00 North BayAdobe 15.89 Bd AdmMicrosoft 4.84 ISVerify Comply 39.95 HRAmazon Marketplace 7.99 ArenacAmazon Marketplace 1,499.00 ISAmazon Marketplace 331.82 ClinicAmazon Marketplace 14.51 OT PTAmazon Marketplace 25.39 OT PTAmazon Marketplace 79.95 ISARC Services Training 162.00 Staff DevEasyKeyscom Inc. 27.80 ACTTarget 107.96 AutismHeadsets Direct Inc 229.90 ACTWalmart 21.29 Staff DevMACMHB 720.00 Fin/Bd AdmMACMHB 400.00 DO AdultMACMHB 240.00 ISMACMHB 240.00 ISMACMHB 35.00 ISCandlewood Suites E Lansing 80.25 Self DetCandlewood Suites E Lansing 80.25 Int healthcareCountry Inn & Suites E Lansing 84.00 Home BasedCrowne Plaza Lansing 147.34 Bus IntCrowne Plaza Lansing 294.68 ISQuality Inn University Lansing 80.25 ESQuality Inn University Lansing 80.25 ESSonesta Hotels 175.96 Home BasedTowneplace Suites E Lansing 123.05 CTSTowneplace Suites E Lansing 123.05 Autism

TOTAL CREDIT CARD PURCHASES I 9,097.441

Page 7

store suppliesHoliday activitiesRock candy suppliesTrays for rock candyAdobe Acrobat proMicrosoft Azure website monthly feeVerify Comply - OIG GSA checksDroid mini phone caseApple 13.3" MacBook laptop - KishSphygmomanometer, consult coats, diagnostic kitsSnug strawSound activated party lights (sensory)Bluetooth headset for laptopAdult First Aid/CPR 10/31Filing oabinet keysVideo Rocker Gaming chairPlantronics wireless headsetOEM vizio remote controlImproving Outcomes Conference - Rozek, Lesniak, LewisHome & Community Based Waiver Conference - RobertsImproving Outcomes Conference - NagelImproving Outcomes Conference - KishCIO Forum - KishLodging/HAB Waiver Conference - HarlessLodging/HAB Waiver Conference - AmonLodging/HAB Waiver Conference - McAulay, YoungLodging/Improving Outcomes Conf - GettelLodging/Improving Outcomes Conf - KishLodging/Disarming Suicidal Mind - MooreLodging/Disarming Suicidal Mind - SharrardLodging/PTe trainingLodging/Home & Comm Based Waiver Conf - Craves,DemeuseLodging/Home & Comm Based Waiver Conf - Johnson

Page 8

I - Check Dates 12/22/2017 12/29/2017 115/2018 1/12/2018 Totals I5020 Calhoun County CMH Authority 1,214.00 1,214.005037 CMH for Central Michigan 11,440.14 960.00 8,651.63 21,051.775065 Ausable Valley CM 487.12 487.125073 Saginaw County CMH 1,408.26 1,408.265079 Tuscola Behaviora Health 41.22 41.225090 Turning Leaf Behavioral Health 13,295.95 13,295.955111 Augres Care Center, Inc 5,376.64 5,376.645167 Safehaus, Inc. 850.00 850.005171 Havenwyck Hospital 3,550.00 3,550.005230 Hope Network Behavioral 9,251.70 21,921.50 31,173.205240 Hope Network Southeast 52,859.64 52,859.645260 Hope Network New Passages 2,956.50 2,956.505270 Lucia House 15,148.23 13,406.20 28,554.435283 Arnold Center, Inc. 438.84 438.845290 Alternative Services 10,976.79 10,976.795310 Bay Human Services 1,806.54 240,081.96 33,062.21 274,950.715360 Michigan Community Serv 329,058.21 1,431.56 330,489.775390 Central State Community Serv 35.68 35.685410 Valley Residential Services 201.84 61,316.07 61,517.915430 Whaley Residential 1,890.17 1,890.175450 Liberty Living, Inc. 65,320.55 64,490.39 7,019.82 136,830.765465 Superior Care of Michigan LLC 7,378.00 7,378.005480 Disability Network 50,107.24 3,113.45 53,220.695486 Phillips - Lifeline 32.07 32.075495 Samaritas 22,575.70 2,262.96 24,838.665510 Healthsource Saginaw 33,620.00 1,369.00 20,500.00 55,489.005511 McLaren Bay Region 109,945.00 4,083.78 28,100.46 142,129.245556 Harbor Oaks Hospital - 5,700.00 5,700.005602 MPA Group NFP, Ltd 21,505.10 32,501.70 19,477.00 45,491.50 118,975.305604 List Psychological Services 7,970.73 7,213.47 6,674.50 21,858.705615 Saginaw Psychological Services 801.75 801.755645 Paramount Rehabilitation 3,628.00 2,404.00 6,032.005690 MBPA 7,942.11 3,536.22 11,466.14 930.50 23,874.975702 Arenac Opportunities, Inc 5,132.84 12,839.56 17,972.405703 Do-All Inc 23,119.03 19,660.32 17,836.98 14,003.77 74,620.105704 New Dimensions 26,534.23 2,186.44 20,529.19 49,249.86

Page 9

I--

ICheck Dates 12/22/2017 12/29/2017 115/2018 1/12/2018 Totals5705 Touchstone services 4,278.00 4,278.005709 Nutrition for Well ness 670.00 855.00 305.00 435.00 2,265.005710 Raphael, Ann Marie 3,590.30 895.50 4,485.805717 Kadima Jewish Support Svc 10,326.10 10,326.105719 Wilson, Stuart T 43,116.88 32,948.23 26,588.38 28,064.07 130,717.565724 Chores R Us, Inc 2,878.09 2,878.095735 Affordable Nursing 2,806.00 2,823.00 2,963.00 3,190.00 11,782.005736 Centria Healthcare LLc 55,410.00 15,587.50 16,292.50 9,670.00 96,960.005737 Reder, Joyce 960.00 960.00 384.00 192.00 2,496.005738 Autism Centers of Michigan 3,912.50 1,760.00 1,887.50 7,560.005741 North Shore Health Services 17,267.50 15,975.00 11,895.00 11,875.00 57,012.505745 Personal Assistance Options, Inc. 7,007.21 22,344.43 29,351.645750 Children's Therapy 234.00 312.00 546.005755 Game Changer Pediatric Therapy Services 4,303.00 3,834.00 7,439.00 15,576.005760 Encompass Therapy Center 3,180.00 3,180.00

Anderson Pharmacy 258.09 258.09McLaren Pharmacy Services 500.57 24.25 524.82McLaren Pharmacy Services 19.36 19.36

853,085.62 195,233.30 518,166.49 395,853.65 1,962,339.06

Bay-Arenac Behavioral HealthFinancial Statements

For Period Ending 12/3112017

Bay-Arenac Behavioral Health Statement of Net Assets

Bay-Arenac Behavioral Health Consolidated Income Statement:

By Month to Date

By Year to Date

Bay-Arenac Behavioral Health Reconciliation of Fund Balance:

Bay-Arenac Behavioral Health Reconciliation of Unreserved Fund Balance:

Bay-Arenac Behavioral Health Fund Balance Summary:

Bay-Arenac Behavioral Health Cash Flow Statement

Bay-Arenac Behavioral Health Projected Cash Flows

AGENDA ITEM 4.2

Certified for Accuracy

Bay Arenac Behavioral HealthStatement of Net Assets

AssetsCurrent assets

Cash and cash equivalents

Consumer and insurance receivables

Accounts receivable, net

Due from other governmental unitsContract and other receivablesInterest receivablePrepaid items

Total current assets

Noncurrent assetsCash and cash equivalents - restricted

Restricted for compensated absences

Restricted temporarily - other

Capital assetsCapital assets - landCapital assets - depreciable, netCapital assets - construction in progressAccumulated depreciation

Capital asset, net

Total noncurrent assets

Total assets

LiabilitiesCurrent liabilities

Accounts payableAccrued wages and payroll related liabilitiesOther accrued liabilitiesDue to other governmental unitsDeferred RevenueCurrent portion of long term debtOther current liabilities

Total current liabilities

Noncurrent liabilitiesLong term debt, net of current portionCompensated absences

Total noncurrent liabilities

Net AssetsRestricted for capital purposesUnrestricted fund balance

Total net assets

Dec 31, 2017

4,274,031.19

229,162.59

229,162.59

1,988,130.76155,171.22

521.16655,555.08

7,302,572.00

1,076,351.89

62,704.80

768,737.005,977,917.20

(2,787,786.18)

3,958,868.02

5,097,924.71

12,400,496.71

(3,776.89)418,918.42

3,163,566.031,840,739.77

46,025.42147,295.73

5,612,768.48

631,295.111,104,455.90

1,735,751.01

3,966,653.001,085,324.22

$5,051,977 .22

Sept. 30, 2017

3,720,228.78

203,283.30

203,283.30

2,234,855.94175,128.49

2,243.77594,743.93

6,930,484.21

1,205,826.91

76,462.20

768,737.005,927,541.64

(2,742,631.95)

3,953,646.69

5,235,935.80

12,166,420.01

2,539,674.79646,872.67270,085.00

1,861,752.4360,848.42

147,295.73

5,526,529.04

665,075.041,066,392.01

1,731,467.05

3,966,653.00941,770.92

$4,908,423.92

Income Statement

REVENUERisk Contract RevenueMedicaid Specialty Supports & ServicesMedicaid AutismState Genl Fund Priority PopulationGF Shared Savings Lapse

Risk Contract Revenue

Program Service RevenueMedicaid, CWP and SA FFSOther Fee For Service

Program Service Revenue

Grants and Earned ContractsSSI Reimbursements, 1stl3rd PartyCounty AppropriationInterest Income - Working CapitalOther Local Income

TOTAL REVENUE

EXPENSESUPPORTS & SERVICESProvider ClaimsState Facility - Local portionCommunity HospitalResidential ServicesCommunity Supports

Provider Claims

SalariesFringe BenefitsConsumer RelatedProgram OperationsFacility CostPurchased ServicesOther Operating ExpenseLocal Funds ContributionInterest ExpenseDepreciation

TOTAL EXPENSE

NET SURPLUS

Bay Arenac Behavioral HealthFor the Month Ending December 31, 2017

Summary of All Units

DecemberActual

2018 YTDActual

2018Budget Variance

'Yo toBudget

3,466,583.12254,314.60111,330.00

4,941.00

10,389,26723777,955.48333,990.0014,823.00

10,422,948.00775,125.00333,990.0016,701.00

(33,680.77)2,830.48

0.00(1,878.00)

99.7%100.4%100.0%88.8%

----------------------- ---------------------- ------------------------------ ------- ----------------3,837,168.72 11,516,035.71 11,548,764.00 (32,728.29) 99.7%

16,983.43 32,176.35 50,376.00 (18,199.65) 63.9%11,503.72 51,206.13 56,733.00 (5,526.87) 90.3%

------------------------------ ---------------------------------- ------------------_._----------- ------------------ ------------------

28,487.15 83,382.48 107,109.00 (23,726.52) 77.8%

27,777.42 62,591.96 51,489.00 11,102.96 121.6%4,242.50 13,559.00 13,350.00 209.00 101.6%

65,587.83 196,763.49 196,764.00 (0.51) 100.0%3,275.73 9,054.76 5,001.00 4,053.76 181.1%

153,893.10 366,464.77 410,589.00 (44,124.23) 89.3%

4,120,432.45 12,247,852.17 12,333,066.00 (85,213.83) 99.3%

7,756.00 19,614.00 27,501.00 7,887.00 71.3%290,697.59 880,458.27 876,249.00 (4,209.27) 100.5%847,834.34 2,713,298.51 2,704,398.00 (8,900.51) 100.3%

1,273,388.65 3,691,604.93 3,594,729.00 (96,875.93) 102.7%------------ ---------------------------- --------------- ------------

2,419,676.58 7,304,975.71 7,202,877.00 (102,098.71) 101.4%

886.605.46 2,732,560.98 2,722,377.00 (10,183.98) 100.4%343,053.22 1,044,058.02 1,183,764.00 139,705.98 88.2%21,104.99 37,737.51 29,409.00 (8,328.52) 128.3%

104,597.97 339,578.00 355,527.00 15,949.00 95.5%58,830.84 157,747.16 156,639.00 (1,108.16) 100.7%1,630.42 3,645.53 7,125.00 3,479.47 51.2%

106,283.40 294,272.20 335,289.00 41,016.80 87.8%45,430.00 136,290,00 136,290.00 0.00 100.0%2,715.83 8,279.53 7,680.00 (599.53) 107.8%

15,051.42 45,154.23 45,837.00 682.77 98.5%-------------------------- -------------------------------- --------------_._--_-------------- -------------------'. ------_ .._--------

4,004,980.13 12,104,298.87 12,182,814.00 78,515.13 99.4%

115,452.32 143,553.30 150,252.00 (6,698.70)

BAY-ARENAC BEHAVIORAL HEALTHRECONCILIATION OF FUND BALANCE

AS OF DECEMBER 31, 2017

TOTALSFund Balance 9/30/2017 4,908,423.92

Net (loss)/income December 2017Net Increase/(Decrease) Funds Restricted for Capital Purposes

143,553.30

Calculated Fund Balance 12/31/2017 5,051,977.22

Balance Sheet Fund Balance 12/31/2017 5,051,977.22

Difference

BAY-ARENAC BEHAVIORAL HEALTHRECONCILIATION OF UNRESTRICTED FUND BALANCE

AS OF DECEMBER 31, 2017

TOTALSUnrestricted Fund Balance 9/30/2017 941,770.92

Net (loss)/income December 2017Increase/Decrease in net assets

143,553.30

Calculated Unrestricted Fund Balance 12/31/2017 1,085,324.22

Balance Sheet Unrestricted Fund Balance 12/31/2017 1,085,324.22

Difference

Bay-Arenac Behavioral HealthFund Balance Summary

UnrestrictedCapital PurposesInvested in Capital AssetsCommunity Investment

Balances

Sept. 30. 2017 Dec31.2017 Dec 31,2017 Dec 31,2017 Dec 31.2017Unrestricted Permanently Temporarily Unrestrictedl TotalFund Balance Restricted Restricted Reserved Fund Balance

941.771 1,085.324 1.085.324844,325 844.325 844.325

3.122,328 3,122,328 3.122.328

4.908,424 5,051,977 5,051,977

BAY-ARENAC BEHAVIORAL HEALTH AUTHORITY PROJECTED CASH FLOWSALL FUNDS

Dec 17 Jan 18 Feb 18 Mar 18 Apr 18 Mav 18 Jun 18 Jul18 Aug 18 Sep 18 Oct 18Estimated Funds:Beginning tnv. BalanceInvestmentAdditions/(Subtractions)

Month End Inv. Balance

Beginning Cash Balance 3,618,076 4,590,868 4,775,546 4,987,082 5,243,898 5,364,439 5,440,845 5,265,091 5,439,202 5,380,737 5,657,853Total Medicaid 5,024,302 3,745,640 3,745,640 3,745,640 3,745,640 3,745,640 3,745,640 3,745,640 3,745,640 3,745,640 3,745,640Total General Fund 111,330 111,330 111,330 111,330 111,330 111,330 111,330 111,330 111,330 111,330 111,330Estimated Misc. Receipts 251,006 91,000 91,585 251,006 91,000 91,585 251,006 91,000 91,585 251,006 91,000Client Receipts 79,647 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000Investment to Cash AccountInterest 2,433 2,003 2,433 2,003 2,433 2,003 2,433 2,003 2,433 2,003 2,433Total Estimated Cash 9,086,795 8,595,841 8,781,534 9,152,060 9,249,301 9,369,997 9,606,254 9,270,064 9,445,190 9,545,716 9,663,256

Total Estimated Available Funds 9,086,795 8,595,841 8,781,534 9,152,060 9,249,301 9,369,997 9,606,254 9,270,064 9,445,190 9,545,716 9,663,256

Estimated EXl!enditures:tst Payroll 401,824 407,267 410,000 410,000 410,000 410,000 410,000 410,000 410,000 410,000 410,000Special PayETO Buyouts 45,000 42,000 38,0002nd Payroll 406,281 410,000 410,000 410,000 410,000 410,000 410,000 410,000 410,000 410,000 410,000Board Per Diem 2,664 3,343 3,343 3,343 3,343 3,343 3,343 3,343 3,343 3,343 3,3433rd Payroll 408,480 413,000

1st Friday Claims 322,848 536,222 430,000 430,000 600,000 450,000 450,000 450,000 450,000 450,000 600,000Mortgage Pmt 14,020 14,020 14,020 14,020 14,020 14,020 14,020 14,020 14,020 14,020 14,0202nd Friday Claims 678,993 404,444 1,105,000 1,105,000 1,105,000 1,105,000 1,105,000 1,105,000 1,105,000 1,200,000 1,105,000Board Week Bay Batch 564,422 560,000 450,500 450,500 450,500 450,500 450,500 450,500 450,500 450,500 450,500Board Week Claims 853,086 920,000 500,000 450,000 450,000 500,000 450,000 450,000 450,000 500,000 500,000Credit Card4th Friday Claims 529,345 450,000 335,300 335,300 350,000 450,000 335,300 450,000 335,300 450,000 450,0005th Friday Claims 313,962 300,000 300,000 300,000

Local FFP payment to DCH/MSHN 136,290 136,290 136,290Transfer to State of MITransfer to VebaTransfer from/(to) Reserve Account 20,000 20,000 20,000Settlement with MSHNTransfer to (from) MMATransfer to (from) HRA 50,000 30,000 30,000 30,000Transfer to (from) InvestmentTransfer to (from) Capital Acet

Total Estimated Expenditures 4,495,926 3,820,295 3,794,452 3,908,162 3,884,862 3,929,152 4,341,162 3,830,863 4,064,453 3,887,863 3,972,863

Estimated Month End Cash Balance 4,590,868 4,775,546 4,987,082 5,243,898 5,364,439 5,440,845 5,265,091 5,439,202 5,380,737 5,657,853 5,690,393

NOTE: Actual data is presented for November 2017

Bay-Arenac Behavioral HealthCash Flow Forecasting

For the Month of January

InvestmentBalance

Estimated Cash Balance Beginning of Day January 1, 2018Investment Purchased/InterestInvestments coming due during month

Estimated Cash Balance January 31, 2018

Estimated Cash Inflow:Medicaid Funds:General Fund Dollars:Board Receipts:Client Receipts:Funds from Investment:Interest:

Total Estimated Cash Inflow:

Estimated Cash Outflow:Payroll Dated:ETO Buyout Pay Dated:Board Per Diem Payroll:Payroll Dated:Payroll Dated:

Claims Disbursements:Mortgage Payment:Claims Disbursements:Claims Disbursements:A/P Disbursements:Claims Disbursements:Claims Disbursements:Local FFP Payment:Transfer to Reserve Acct:HRAtransfer:Transfer to MSHN:Transfer to State of MIPurchased Investment

Total Estimated Cash Outflow:

01/12/1801/19/1801/19/1801/26/18

01/05/1801/09/1801/12/1801/19/1801/19/1801/26/18

01/15/1801/15/18

Estimated Cash Balance on January 31, 2018

BankBalance

4,590,868

4,590,868

3,745,640111,330380,92955,000

2,0034,294,902

(407,267)(45,000)(3,343)

(4101000)

(536,222)(14,020)

(404,444)(450,000)(560,000)(920,000)

(20,000)(50,000)

(3,820,295)

5065475

Bay Arenac Behavioral Health201 Mulholland, Bay City, MI 48708 AGENDA ITEM 4.3

Electronic Funds Transfers Including Cash TransferslWires/ACHsDecember 2017

Funds Paid fromlWlred from: Funds Paid tolWired to: Amount Date of Payment DescrlDtlon Authorized ByTransfer Gross Amt of Accts

Flagstar Bank Flagstar Bank 322648.08 12/1/2017 Payable to Payable Acct Marei RozekTransfer frem General Account to

Flagstar Bank Chemical Bank 397043.08 1211/2017 Payroll Account Marei RozekTransfer from General Acet to

Flagstar Bank Chemical Bank 4432.85 1211/2017 Flex Spending Acet Marei Rozek

Flagstar Bank Flagstar Bank 13422.04 12/4/2017Credit Card Payment

Marel RozekTransfer Gross Amt of Acets

Flagslar Bank Flagstar Bank 678993.38 1218/2017 Payable to Payable Acct Marci RozekTransfer from General Acet for

Flagstar Bank Bane of America 11,987.86 1219/2017 lease eavment Marci RozekTransfer Gross Amt of Accts

Flagslar Bank Flagstar Bank 529,345.36 12/15/2017 Payable to Payable Acct Marei RozekTransfer from General Account to

Flagstar Bank Chemical Bank 401320.63 12115/2017 Pavroll Account Marci RozekTransfer from General Acct to

Flags!ar Bank Chemical Bank 4725.09 12115/2017 Flex Spending Acct Marc! RozekTransfer Gross Amt of Acets

Flagstar Bank Flagstar Bank 1403829.12 1212212017 Payable to Payable Acct Marci RozekTransfer from General Account to

Flagstar Bank Chemical Bank 2,664.36 1212212017 Payroll Aecount Marci RozekTransfer from General Acct for

Flagstar Bank Chemical Bank 2031.96 12126/2017 lease payment Marel RozekTransfer Gross Amt of Accts

Flagstar Bank Flag_starBank 313962.31 12129/2017 Payable to Payable Acet Marci RozekTransfer from General Account to

Flagstar Bank Chemical Bank 402294.34 12129/2017 Payroll Account Marei RozekTransfer from General Acct to

Flagstar Bank Chemical Bank 4,417.64 12/29/2017 Flex Soendina Acet Marcl Rozek

4,493,318.32

BA~ARENAC

BEHAVIORAL HEALTH

January 16, 2018

To:

From:

Re:

AGENDA ITEM 4.5

INTEROFFICE CORRESPONDENCE

Sara Brandt, Executive Assistant to the CEO

Karen Mullen, Accounting ManagerEllen Lesniak, Finance Manager

Disbursement Audit Information for Audit Committee

The followin.g is a summary of disbursements as presented

Administration and Services for Behavioral Health

1/19/2018 Checks Sequen.ce: #074776 - #074920

Employee travel, conferencePurchase Order InvoicesInvoices for services, purchase requisition invoicesRecurring invoices, utilities, phone, leases

SUBTOTAL - Monthly BatchITEMS FOR REVIEW:

Wire transfer - Credit Card 1/06/2018

Weekly Special Checks:12/29/2017 Checks 074690-0746921/05/2018 Checks 074725-0747321/05/2018 Void checks 072113, 0728821/12/2018 Checks 074763-074767

$ 10,315.98$ 5,382.76$ 71,523.99$ 103,037.46

1$ 190,260.19 I1$ 9,097.441

$ 2,775.37$ 18,485.11$ (56.52)$ 6,679.95

SUBTOTAL - Special Checks LI $!:......_--=27.:..!,~88=-.:3:..:;.9:...;1;_j1

Health Care payments 9/22/2017 through 10/13/201712/22/2017 Checks 074631-07466412/29/2017 Checks 074665-07468801/05/2018 Checks 074702-07472401/12/2018 Checks 074733-074762

SUBTOTAL - Health Care Payments

$ 853,085.62$ 195,233.30$ 518,166.49$ 395,853.65

I $ 1,962,339.06 1

TOTAL DISBURSEMENTS 1$ 2,189,580.60 I

Prepared by:

Reviewed by: