--- OCR page 1 of 17 --- » NOV U4 2924 [ State A\ 7 . BOARD OF COUNTY HEALTH © Auditor & Inspector 2021-2022 r ESTIMATE OF NEEDS AND FINANCIAL STATEMENT OF THE FISCAL YEAR 2020-2021 BOARD OF COUNTY HEALTH OF Ee THE COUNTY OF OTTAWA STATE OF OKLAHOMA Two copies of this Financial Statement and Estimate of Needs should be filed with the County Clerk not later than r August 17 for all Counties. After approval by the Excise Board and the levies are made, both statements should be signed by the appropriate Board Members. One complete signed copy must be sent to the State Auditor and Inspector, Suite 106, 4200 N. Lincoln Blvd., Oklahoma City, OK 73105-3453. If publication may not be had by date required for r filing, affidavit and proof of publication are required to be attached within five days after date of filing, e THE 2021-2022 ESTIMATE OF NEEDS AND FINANCIAL STATEMENT OF THE FISCAL YEAR 2020-2021 = PREPARED BY Turner & Associates, PLC SUBMITTED TO THE OTTAWA COUNTY _ EXCISE BOARD THIS ___ DAY OF 2021 BOARD OF COUNTY HEALTH | Chaiman ok, Ler erceP A Member r Member Member a Member__~ fhhas 2 ded Member = Clerk — 4 r S.A.&1, Form 2631R97 Entity: Board of County Health, Ottawa. County, 58 ‘See Accountant's Report Monday, September 27, 2021 NOV 04 2091 a 7 Gig inspecior Obrwa- --- OCR page 2 of 17 --- =, i BOARD OF COUNTY HEALTH OF 7 OTTAWA COUNTY 2021-2022 ESTIMATE OF NEEDS AND FINANCIAL STATEMENT OF THE FISCAL YEAR 2020-2021 7 INDEX JLetters and Certifications: Page ’ TE Certificate of Excise Board a smnnneennnnnnnterernereenerntianansannannenntininnnnnnen Exhibit "Y" ~ Page 1 7 lExhibits: Filed Exhibit "G" Sinking Fund nrnnnnninernnntntnnntinmennatiintnnnntnmennaneinnnanmennann NO Exhibit "J" Capital Project Funds minnie, NO 7 Exhibit "Y" Certificate of Excise Board Estimate Of Needs muna XS Publication Sheet Filed With County Budget usmsimannmmmannnnmnnininnnen, YS 7 Exhibit "2" Publication Sheet (When Not Filed With County Budget) users. NO aaa - ‘$.A.&l. Form 2631R97 Entity: Board of County Health, Ottawa County, $8 See Accountant's Report Monday, September 27, 2021 --- OCR page 3 of 17 --- BE Page 1 BOARD OF COUNTY HEALTH OF 7 OTTAWA COUNTY 2021-2022 ESTIMATE OF NEEDS im AND FINANCIAL STATEMENT OF THE FISCAL YEAR 2020-2021 OTTAWA COUNTY, BOARD OF HEALTH _ STATE OF OKLAHOMA, COUNTY OF OTTAWA, ss: To the County Excise Board of said County and State, Greeting:- = Pursuant to the requirements of 68 O.S. 1991 Section 3002, we submit herewith for your consideration, the within statement of the fiscal condition of the Board of Health, County of Ottawa , State of Oklahoma, for the fiscal year beginning July 1, 2020 and ending June 30, 2021, together with an itemized statement of the estimated needs thereof for the fiscal year beginning July 1, 2021 and ending June 30, 2022. The same have been prepared in conformity to Statute, in relation to which be it further noted that: 1, We, the members of the Board of County Health of said County and State, do hereby certify that the statements herein submitted show the true and correct conditions of the fiscal affairs of said Board of Health for the fiscal year ending June 30, 2021, that said statements comprise a "full and accurate statement of the assessments, receipts and expenditures of the preceding year, made out in || detail under separate heads" as required by 19 O.S. 1991 Section 345; that said preparation was had at an official session of said Board, begun on the first Monday in July, 2021 pursuant to the provisions of 68 O.S. 1991 Section 3002. in 2. And we further certify that the estimates of the several amounts necessary for current expenses for the fiscal year beginning July 1, 2021 and ending June 30, 2022 as shown under "Schedule 8" were prepared and filed with the Board of County Health as of the first Monday in July 2021, that the same have been correctly entered, and that all estimates made are entered as certified by Department Heads for the respective purposes herein set out. We further certify that the sums requested for salaries of county officers and the = deputies are calculated and based upon authority of salary statutes currently effective and applicable in this county. 3. We further certify that the estimated income from sources other than ad valorem tax, shown on "Schedule 4", may reasonably be expected to be collected as a revenue during the ensuing fiscal year, and is not in excess of the 90% of the amounts collected for the ol same sources during the fiscal year ending June 30, 2021. Dated at the office of the County Clerk, at Miami, Oklahoma, this day of 2021. BOARD OF COUNTY HEALTH WE bomwi be Un Chai in Member . er Member . Member Member Clerk to] Filed this day of 2021 Secretary and Clerk of Excise Board, Ottawa County, Oklahoma. S.A.&1. Form 2631R97 Entity: Board of County Health, Ottawa County, 58 ‘See Accountant's Report Monday, September 27, 2021 --- OCR page 4 of 17 --- | Page 2 a | = Independent Accountant's Compilation Report | Honorable Board of County Health Ottawa County, Oklahoma 7 Management is responsible for the 2020-2021 financial statements as of and for the fiscal year ended June 30, 2021 and m= the 2021-2022 Estimate of Needs (SA&I Form 2631R97) and Publication Sheet (SA&I Form 2631R97, Exhibit "Z") for the Health Department of Ottawa County, included in the accompanying prescribed forms. We have performed a =. compilation engagement in accordance with Statements on Standards for Auditing and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. We did not audit or review the financial statements, 7 estimate of needs and publication sheet forms included in the accompanying prescribed form, nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance on the financial statements, = estimate of needs and publication sheet included in the prescribed form. ; The financial statements, estimate of needs and publicaton sheet included in the accompanying prescribed forms are = presented in accordance with the requirements of the Office of the Oklahoma State Auditor and Inspector per 68 § 1- j 226 OS § 3003.B as promulgated by OS 68 § 3009-3011 and are not intended to be a complete presentation of the assets and liabilities of County. o- This report is intended solely for the information and use of management of the Ottawa County Health Department, Ottawa County Excise Board, and for filing with the State Auditor and Inspector and is not intended to be and should not be used by anyone other than these specified parties. 7 Tumer & Associatates, PLC 7 — B TueNee.¢ Associates, PLE 7 September 27, 2021 S.A.&l. Form 2631R97 Entity: Board of County Health, Ottawa County, 58 ‘Monday, September 27, 2021 ] --- OCR page 5 of 17 --- r Page 3 AFFIDAVIT OF PUBLICATION [ STATE OF OKLAHOMA, COUNTY OF OTTAWA r Personally appeared before me, the undersigned Notary Public, County Clerk of the County and State aforesaid, who being first duly swom according to law, deposes and says: That he/she complied with the law by having the financial statement for the fiscal year ending June 30, 2021, and the estimated FP needs and the estimated income from sources other than ad valorem taxes, for the fiscal year beginning July 1, 2021 r and ending June 30, 2022 published in one issue of the Miami News Record a legally-qualified newspaper published - of general circulation, in said county (strike inapplicable phrase) a copy of which together with proof of publication is r herewith attached marked Exhibit "Z" and made a part of hereof. [ County Clerk Subscribed and swom to before me this___day of , 2021. r ‘Notary Public My Commission Expires r S.A.&L Form 2631R97 Entity: Board of County Health, Otawa County, 58 See Accountant's Report ~~ Monday, September 27, 2021 --- OCR page 6 of 17 --- r HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2020, to JUNE 30, 2021 ESTIMATE OF NEEDS FOR 2021-2022 r EXHIBIT "E" PAGE 1 | ASSETS: r [| nvesmenss fg ep | _ Tora asses r ABILITIES AND RESERVES: [s___- | r r - , SE ee REVENUE: [| r Cc I ___ r [____TOTALREVENUE, TT CC—“—SCS*—C—C—CSCCCYESS™™~CCY re ee r J es a Lo r [ Lid r JADDITIONS: TT ™—COCO —™—SY r t DEDUCTIONS: OO COC™—OCCTCSC“‘“C*NNNOCOCCC*dC r ——r= a r oe I r S.A.&. Form 2631R97 Entity: Board of County Health, Ottawa County, 58 See Accountant's Report Monday, September 27, 2021 --- OCR page 7 of 17 --- HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2020, to JUNE 30, 2021 ESTIMATE OF NEEDS FOR 2021-2022 - EXHIBIT "E" 2 " [ESTIMATED | _COLLECTED __| [1000 CHARGES FOR SERVICES [1111 Clinical Services YS 5,358.70] [1112 Laboratory Services CS CCCC«*Sd*CSSCONNNC*CS*«SCS [13 immunizations COS CCTCOCCdS CCS [1114 Dental Service Fees COSTCO CdS dm [1115 Child Guidance Services CCCCSC~C~‘i‘NSC CSCC CdS CC C*d [1116 Barly TestBarly Care TTC~«dS TCC CdS CC *«S@d | 1117 Food Service Test and Certification CdS CdS «dS [1118 PoovSpaCenification TT SCSCSC™C~dYCSCNSCCCC«*dCSSCSCCSCSC*C*Y [119 Sewage andPerkTest SS CC*dS CCC CdS OC ~*Y | 1120 Public Bathing Licenses SCSC*dSS CNTCCOC«*SSCCC*d ~ [1121 OtherLicenses TT C™C~—~SYS TC CdS SC *=S*Y [1122 MiscellaneousHealth Fees SCSC*iYCS SSCSCSC~CSCidS OCOCSC~SSC*d [1123 Other COCO CC CdS CSS” [1124 Other ss [1125 Other CdS CdS CS [Total Charges ForSeriess SSCS SCSSSCSCSCS~*did SS SSB TO| |___INTERGOVERNMENTALREVENUE SECS) [2000 IVTERGOVERNMENTAL REVENUE - LOCAL SOURCES;_—————|- J [21 MobileHomeTax CdS CS:«*diS SSS | 2112 Housing Authority Payments in Lieu of Tax Revenue ———=SCSCSCSCSCSCSd SSCS ~Si'S SY 7 [2113 Revaluation of Real Property Reimbursements SSSSSSSSCSCSC~idS SSCS SidS |2114 Manufacturing ExemptReimbursement_SSSSSSSCSCSCid' SSCS Sid [2115 Public Health Contributions CdS SSS id [2116 Penal Heal Progam +} - [2117 Community Care-HMO CdS SCSS*dS SSS [2118 Other ProtestTax dS [2124 Other SS [____Total-Local Sourees_ SCC [3000 INTERGOVERNMENTAL REVENUES - STATE SOURCES: PY [3211 SwteLand Payments id = [3212 State Payments in Liew of TaxRevemwe id SY 819550] [3213 Homestead Exemption Reimbursement SSSSSSCSCSCSCS SSS dS” | 3214 Additional Homestead Exemption Reimbursement __———_—_———~—S~idS Sd - [321s SuteGrants SS [2216 Okoma Dept of Eavroanentl Qualys} [221781 Frogan Gat) [3218 WaterResoureesBoard CdS bs | 3219 Oklahoma Conservation Commission Cid [3220 Welfare Agen Sub-TolOTC CdS [3221 Ea Itevenion Ge) [3222 Bldercare SS [3223 Child Abuse Prevention SSCSC~*idS SCSCSCSCSCSid'S [2224 Adolescent Hea ae ———$] DBsTB-Sae | 3226 Other State Reimbursements Year Exemption ———SSSSSSSSC~d S$ Sri [3227 Other Og oF [3228 Other dS [Total =StateSourees SSCS 2,708 88 | | ‘Continued on page 2b ‘See Accountant's Report Monday, September 27, 2021 S.A.&1. Form 2631R97 Entity: Board. of County Health, Ottawa County, 58 7 --- OCR page 8 of 17 --- n - HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2020, to JUNE 30, 2021 ESTIMATE OF NEEDS FOR 2021-2022 ad Page 2a BSED [—____—rmmacon nr | —over | unaror ensumve |____(ONDER)__—i| ESTIMATE [INCOME |" GOVERNING BOARD_|___EXCISE BOARD | a | = | S558 70 oh [scoff § [so cf $s rs es a 17 [x 0024 § ts ir [S009 $s a PR fs 90.009 § ts Se a eS 50009 § is [S000 me S008 $s [ss el § fs i A) | a | | | ee eS es [ss 009f ss hs (2) | RE Ee | FE Ge fs 009 § ss [S000 § ts es 009 $s oh [S009 $s Bs 0009 ss oh [S009 $s r | | |S | | ee (| || [ss |e § i i a a Ce (ES Ge A PR Ge [SI 500090 § ss fs 50000 $3 [f= on [SS 900008 $s ht a Pfs nts hh [S009 § t's 0009 § ts Pf 0.009 Y's [$0009 § ts [S009 § ts a [sasear | ooedf sf ¢§ — ? [S50 009 § i rf | i sg i [Sees CS CCCSC™C™~CSCS*dYCSC(N#SNNNNNNNNNNW. -_ Js—SS—CSCS7;3;=& S.A.&1. Form 2631R97 Entity: Board of County Health, Ottawa County, 58 See Accountant's Report Monday, September 27, 2021 --- OCR page 9 of 17 --- " HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2020, to JUNE 30, 2021 ESTIMATE OF NEEDS FOR 2021-2022 = EXHIBIT "E" 2b SOURCE = Continued from page 2a [4000 INTERGOVERNMENTAL REVENUES -FEDERALSOURCES: | [4111 Federal Grants SS Sm [4112 Federal Payments in Lieu ofTaxRevenues CS SS [4113 Bureau ofLand Management SC OSC [4114 Adolescent Health=Federal SS dm [4115 Women infantsand Children SO SC CY [4116 Maternity Care (Medicaid) SC SC CS |4u7BPSDT (Medicaid) STC Cd Cd | 4118 Family Planning (Medicaid) dS SC CS [4119 Early Intervention(Federal) CSCC «CdS CC ~*d [4120 Oklshoma Dept. of Environmental Quality (Federal) SC SS Cid ~ [4121 STD Program (Federal) C~dYCSSC NCCC CdS C~*~CS*=*d [4122 Ryan-White Progam CS CCC CdS CCC*Y [4123 Immunization Action Plan CdS TCC dS C—~*Y [4124 Direct Observed Therapy dS CdS id [4125 SummerFood Service SCCCSC*dS CCC CSS CSS~*™d [4126 Other= OT C™C™CS CTC CdS SY [4127 Other SC «dS Ee fe | [fS | ____Towl Federal Sowoes CdS CCC CdS OCCCS=*@*Y |_Grand Total Intergoverumental Revenues YS dS re] [5000 MISCELLANEOUS REVENUE: SY [5111 Ioerest on Investments dS CC*dS SSCS [5112 Insurance Recoveries CdS CCC «dS SSCS |5113 insurance Reimbursements CdS CC CdS Cd [sti4Copies dS SY CF"n [5115 Retum Check Charges CdS CC CdS CSS | 5116 Utity Reimbursements Sd [5117 Other Refunds and Reimbursements «dS SSCS SCS~« SY | 5118 Resale Property Fund Distibution YS CSC —*Y |5119 Sale ofPropety dS SCSCSdS [2120 Sue of Egupment ss [5121 Vending Machine Commissions CdS CSCS «dS [5122 Other Concessions dS dS eS CS ie [$124 Record Search Fee dS Sd [5125 Car SeatSales CdS CC*idS SY a eS eT | 5127 Salvage Sales OS [5128 ProjectWomen Cid SS [5129 Community Care-HMO dS] = [5130 Otmer-Donations dS SS SdS 300] " [$131 Other dt gs FT [5132 Other dS ts | _Total Miscellaneous Revenue id a. | 7 [6000 NON-REVENUE RECEIPTS: 0 [6111 Contributions fom Other Funds CdS SC~=*dtS a | 7 [__Grand Total Health Fund id «dS 80987] S.A.&I. Form 2631R97 Entity: Board of County Health, Ottawa County, 58 ‘See Accountant's Report Monday, September 27, 2021 7 --- OCR page 10 of 17 --- r HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2020, to JUNE 30, 2021 ESTIMATE OF NEEDS FOR 2021-2022 r Page 2b BASIS AND F [| oveR |) uimmror ensuma r [_____(ONDER) | ESTIMATE (NN | mp [SS 0009 Sg r ps 0.000 sf [SL s0.0094f § Ts is | | RE | r [gS p00 09 $s [s_0 009 $s ps 90.009 § ss [ a (a ps 0.000 $s fs fs 90.002 $s pfs 000 § ts r fs 90.0008 $s js 90.0024 sss a | EY S| SS S| r 0 (CS | ps 90.0008 gs fs 90.0076 $s r [se 90.0096 Ss SE | ES Ef [s_8,105.56)[ Ss Sd |S NS | | [ [so 90:002f sg (S002 § fs 90.0096 sg Cf 009 §- [so 90.0 026g ss mp pS 50.0 00g sss Pfs te § fs [sf § fs is fs 90.0078 Sg r LE) EE (Ron |e BS 0009 § ps [S002 § 8 f ps 500098 Sg Ce rn ps 90.0096 gs fs 90.0076 Ss r a | 1 a fs 0.0024 § ss [Ss 90008) $f ts ia [so 32.50 00% Ss fs 90.0099 ss [S009 § ps ts r [SRA CdS TCCTCC*~dUCSC SN SCCC~C~CSC*iY‘CSN' SSCS iY eS (| | a oh | | | | t [$770 SCC CdS C™C~—“S*dUCSSC CC*~S*Y S.A.&1. Form 2631R97 Entity: Board of County Health, Ottawa County, 58 ‘See Accountant's Report ‘Monday, September 27, 2021 --- OCR page 11 of 17 --- HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2020, to JUNE 30, 2021 ESTIMATE OF NEEDS FOR 2021-2022 = EXHIBIT "E" u - [so js ™ ce [ss o [se - {ss * c e [TOTAL . [so [ss = = “ [ss [ss = [s | = ! [sy = ‘S.A.&1. Form 2631R97 Entity: Board of County Health, Ottawa County, 58 See Accountant's Report Monday, September 27, 2021 | --- OCR page 12 of 17 --- HEALTH FUND ACCOUNTS COVERING THE PERIOD JULY 1, 2020, to JUNE 30, 2021 ESTIMATE OF NEEDS FOR 2021-2022 r ras Schedule 5, (Continued) 2019-2020 2018-2019, 2017-2018 2016-2017 2015-2016 2014-2015, TOTAL r S__2edz791 [ss ss dS SSS aaa] $__233,40860[[§ [ss ss 233 08 60 [sss ss fs [s__sogisziis SS - Td fuencumpercn] poarD [| a | | (|| r [s_ = [ss 96,000.00 $100,000.00 ||'s 100,000.00 ~ | s 15000.00]s - [ls 35,000.00|[s _i7177.39||/s 4.669.80]]$ —_13.15281]|$ 20,000.00] 20,000.00 TS 5.391.20]/s —-_—iLS 119.279.8415 93,180.00] S 6,971.66] $ —_19.128.18]]$ 118,000.00 || $100,000.00 r aa Ts 15,000.00||$ 243,495.76]/3 _ 1is1.oolls ss - —‘+$ 242,304.76 $ 362,000.00] $ 387,160.78 | L [s = is ss ss Is - fs is ss ss is [ [Is - is is Ts ee ee $20,391.20] $ 15,000.00 $155,312.86] $ _29,36546|1$ 309,097.28 |[$ 600,000.00] $ 607,160.78 | | | NS | | r [is - Is - is ss sss a (Ce |S |S |S | ES (|r [s_ =| is - Is ts ss se r is Iss [ss - ‘Js - Is dis ee |S SR |S |S SE [sss sss [s = js ts is es es ~ ls is ts sss sd . ( is - iis = ts [so ts ss _ fs. ss sss [s_ = Is - Is - ss ss e is - ls > [fs ss sss [s- Is - Is - fis fs ss