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The GASB 34 is a new financial reporting model that models traditional <br />financial statements as you see in private industry. This dramatically changes the <br />financial statements. There was a successful implementation of this new reporting <br />model. <br />The audit was positive, with only some minor management letter comments. <br />The County weathered the storm but the forecast is partly cloudy because of the <br />economic uncertainty and the questions about the State budget. There is a break in the <br />clouds with the new sales tax. <br />Eddie Burke said that the County administered the grants in accordance with <br />the guidelines. The tax collection rate of the County was 98.7% and that was great. He <br />found the County easy to work with. <br />Commissioner Halkiotis said that the issue did arise during the election about <br />coming to the defense of County government and he asked about the location of audit <br />reports. Ken Chavious said that they will be located at all libraries tomorrow and <br />possibly an the website. <br />Chair Jacobs asked about the decline in interest revenue, which was <br />unanticipated. Ken Chavious said that he does not like that number and since they <br />adopted the budget, the Federal Reserve System has dropped the interest rate. <br />Chair Jacobs said that in the information section in the ten year trends, the <br />school enrollment admissions have increased by 113 in ten years, and the spending for <br />schools has increased two and half times. This is the single largest item in the County's <br />budget, which shows a commitment to education. <br />Commissioner Carey said that the single audit result is significant and is a <br />commentary on all the County departments. <br />b. Update on Mental Health Reform Planning Process <br />The Board received a presentation to update the BOCC on the draft <br />document outlining the planning, governance, provider network development, service <br />management, access to care, quality management, evaluation methodology, financial <br />management, data management and collaboration components of the Orange-Person- <br />Chatham (OPC} response to the State mandated mental health forum. <br />John Link said that the OPC Steering Committee has been leading this and <br />Commissioner Brown has worked diligently on this. They are at a stage now that they <br />have developed a draft business plan for the three counties in the next month. The plan <br />is to have this ready and approved by all three governing bodies and submitted to the <br />State by January 1 ~. They are planning for the State's commitment to fund this reform. <br />This needs to be tracked every step of the way. <br />OPC Director Tom Maynard said that the Orange Delegation on the steering <br />committee (John Link, Gwen Harvey, and Commissioner Brown) have taken a strong <br />leadership position in the three counties in keeping them focused on the Orange County <br />tradition of being thorough, thoughtful, open, and concerned about local citizens. The <br />plan calls for athree-county program with direct County Commissioner governance. It <br />does not call for mergers with any neighboring counties, but it does call for cost sharing. <br />More providers will be included for clients to choose from. There will be a transparent <br />public process for prioritization. There are no plans for any services to be closed and <br />almost no clients would be excluded from service. The State funding will be restricted. <br />Some services will be de-emphasized and same services will be increased. They are <br />committed to moving toward divestiture. They have discussed changes in language that <br />this plan is contingent on adequate funding and contingent on assessing that there is no <br />harm to local citizens. The Consumer and Family Advisory Committee has asked for <br />