November 15, 2013
NOTICE TO RESIDENTS OF THE MILWAUKEE AREA
TECHNICAL COLLEGE DISTRICT, WISCONSIN
A regular open meeting* of the MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
BOARD, WISCONSIN, FINANCE, PERSONNEL, AND OPERATIONS COMMITTEE will
be held in the BOARD ROOM, ROOM M210, of MILWAUKEE AREA TECHNICAL
COLLEGE, 700 WEST STATE STREET, MILWAUKEE, WISCONSIN on MONDAY,
NOVEMBER 18, 2013, beginning at 3:30 P.M.* The agenda** for said meeting is
presented as follows:
A.
Roll Call
B.
Compliance with the Open Meetings Law
C.
Approval of Minutes, October 16, 2013 - Attachment 1
D.
Comments from the Public
E.
Advisory Audit Committee Report from October 31, 2013
F.
Approval of Consent Agenda Items
1.
Board Bills List – October 2013 - Attachment 2
a. In Order by Check Number
b. In Order by Payee
c. Checks Exceeding $2,500
d. Channels 10/36
e. Voided Checks
f. Student Activities
2.
Financial Report - Attachment 3
3.
Human Resources Report – Attachment 4
4.
Procurement Report - Attachment 5
I.
External Contracts
None
II.
Procurements
1.
Advertising Expenditures for Milwaukee Public TV
2.
5.
October
Actual
$16,515.27
Minority Media Percentage was 20%
November
Estimated
$ 6,436.94
Minority Media Percentage is 10-12%
December
Estimated
$10,563.06
Minority Media Percentage is 10-12%
Advertising Expenditures for MATC
October
Actual
$10,732.94
Minority Media Percentage was 1%
November
Estimated
$19,720.38
Minority Media Percentage is 10-12%
December
Estimated
$15,780.38
Minority Media Percentage is 10-12%
3.
Student Funds – Direct Deposit/Refunds
US Bank
Minneapolis, MN
$0.00 [Zero cost to MATC]
4.
SimMan 3g Manikin, Software License
Laerdal
Wappingers Falls, NY
$72,003
5.
Used Vehicles – Automotive Training
Schmitt Ford Mercury
Thiensville, WI
$80,000
III.
Contracts for Services
None
IV.
Construction Contracts
Renovation and Remodeling
DMC 1131 N. 6th St. Lease Infrastructure Improvements
MATC Bid Reference 2013-012
$95,500.00
V.
Lease Agreements
None
Affirmative Action Report of Milwaukee Area Technical College for the Period July 1,
2013 - September 30, 2013 - Attachment 6
G.
H.
I.
Action Items
1.
Resolution (F0011-11-13 ) Authorizing the Sale of $1,500,000 General
Obligation Promissory Notes, Series 2013-2014F of Milwaukee Area
Technical College District, Wisconsin - Attachment 7
2.
Resolution (F0012-11-13 ) Authorizing the Issuance of $1,500,000 General
Obligation Promissory Notes, Series 2013-2014G of Milwaukee Area
Technical College District, Wisconsin - Attachment 8
3.
Resolution (F0013-11-13) to Revise Fiscal Year 2013-2014
Renovation/Remodeling (Capital) Projects) – Attachment 9
4.
Resolution (F0014-11-13) to Approve FY2012-2013 Budget Modification Attachment 10
5.
Resolution (F0015-11-13) to Approve FY2013-2014 Budget Modification Attachment 11
Discussion Items
1.
Draft Resolution (F0016-11-13) to Approve FY2012-2013 Comprehensive
Annual Financial Report - Attachment 12
2.
Draft Management Letter
3.
Draft A133 Single Audit - Attachment 13
4.
Actuarial Valuation of Other Post-Employment Benefits (OPEB) – Attachment 14
5.
Milwaukee Area Technical College Preliminary FY2014-2015 & 2015-2016
Budget Development Assumptions - Attachment 15
6.
Naming of MEC South
Information Items
1.
Budget Variance Report Four (4) Months Year-to-Date Ended October 31, 2013,
FY2013-2014
2.
Milwaukee Area Technical College District Fiduciary Fund - MATC PostEmployment Benefits Trust October 2013 & OPEB Liability Data - Attachment
16
3.
Procurement and Construction Services Annual Summary Report – Attachment
17
4.
Construction Services Process and Communication Plan
5.
Sustainability Quarterly Report – 2013-14 Sustainability Projects – Attachment
18
J. Miscellaneous Items
K.
1.
Communications and Petitions
2.
Information Items
Old Business/New Business
1.
Date of Next Meeting: Wednesday, December 16, 2013, 3:30 P.M., M210
Committee Members: Katz, Maizonet, and Kurt Wachholz
* Other members of the MATC Board may be present, although they will not be
participating as members of this committee. This meeting may be conducted in part by
telephone. Telephone speakers will be available to allow the public to hear those parts
of the proceedings that are open to the public.
** Action may be taken on any agenda item, whether designated as an action item or
not. Agenda items may be moved into Closed Session for discussion when it becomes
apparent that a Closed Session is appropriate under Section 19.85 of the Wisconsin
Statutes. The board may return into Open Session to take action on any item
discussed in Closed Session.
Reasonable accommodations are available through the ADA Office for individuals who need assistance. Please
call 414-297-6610 to schedule services at least 48 hours prior to the meeting.
Attachment FPO - 01
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT BOARD
FINANCE, PERSONNEL AND OPERATIONS
October 16, 2013
CALL TO ORDER
The regular monthly meeting of the Finance, Personnel, and Operations Committee of
the Milwaukee Area Technical College District Board was held in open session on
Wednesday, October 16, 2013, and called to order by Chairperson Michael Katz, at 3:30
p.m. in the Board Room, Room M210, at the Downtown Milwaukee Campus of
Milwaukee Area Technical College.
ITEM A.
ROLL CALL
Present: Michael G. Katz, Graciela Maizonet(via telephone), and Kurt Wachholz
ITEM B.
COMPLIANCE WITH THE OPEN MEETINGS LAW
Gwendolyn Green indicated that proper notice of the meeting had been given in
compliance with the Wisconsin Open Meetings Law.
ITEM C.
APPROVAL OF MINUTES, September 18, 2013 – Attachment 1
The minutes were approved without objection.
ITEM D.
COMMENTS FROM THE PUBLIC
None.
ITEM E.
APPROVAL OF CONSENT AGENDA ITEMS
E-1 Board Bills List, September 2013 – Attachment 2
In Order by Check Number
In Order by Payee
Checks Exceeding $2,500
Channels 10/36
Voided Checks
Student Activities
E-2 Financial Report – Attachment 3
E-3 Human Resources Report – Attachment 4
E-4 Procurement Report – Attachment 5
Motion:
It was moved by Mr. Wachholz, seconded by Ms. Maizonet, to approve the consent
agenda.
Action :
Motion approved.
Finance, Personnel, and Operations
Minutes of October 16, 2013
Page 2
ITEM F.
ACTION ITEMS
F-1 Resolution (F0007-10-13) Authorizing the Sale of $1,500,000 General
Obligation Promissory Notes, Series 2013-2014E of Milwaukee Area Technical
College District, Wisconsin - Attachment 6
Motion:
It was moved by Mr. Wachholz, seconded by Ms. Maizonet, to approve Resolution
(F0007-10-13) Authorizing the Sale of $1,500,000 General Obligation Promissory Notes,
Series 2013-2014E of Milwaukee Area Technical College District, Wisconsin
Action:
Motion approved.
F-2 Resolution (F0008-10-13) Authorizing the Issuance of $1,500,000 General
Obligation Promissory Notes, Series 2013-2014F of Milwaukee Area Technical
College District, Wisconsin - Attachment 7
Motion:
It was moved by Mr. Wachholz, seconded by Ms. Maizonet, to approve Resolution
(F0008-10-13) Authorizing the Issuance of $1,500,000 General Obligation Promissory
Notes, Series 2013-2014F of Milwaukee Area Technical College District, Wisconsin
Action:
Motion approved.
F-3
Resolution (F0009-10-13) to Establish FY2013-2014 Tax Levy – Attachment 8
Motion:
It was moved by Ms. Maizonet , seconded by Mr. Wachholz, to approve Resolution
(F0009-10-13) to Establish FY2013-2014 Tax Levy
Action:
Motion approved.
F-4 Resolution (F0010-10-13) to Approve Property Easement at West Allis
Campus and to Waive Requirements Regarding Appraisals and Fees –
Attachment 9
Motion
It was moved by Mr. Wachholz, seconded by Ms. Maizonet, to approve Resolution
(F0010-10-13) to Approve Property Easement at West Allis Campus and to Waive
Requirements Regarding Appraisals and Fees
Action:
Motion approved.
ITEM G.
DISCUSSION ITEMS
G-1 Policy Review - A0111-A - Areas of Responsibility of District Board
Committees – Attachment 10
Motion:
The committee agreed by consensus to forward Policy Review - A0111-A - Areas of
Responsibility of District Board Committees to the full board.
G-2 Policy Review - B0106 - District Financial Assets – Statement of Investment
Policy, Objective and Guidelines – Attachment 11
Finance, Personnel, and Operations
Minutes of October 16, 2013
Page 3
Motion:
The committee agreed by consensus to forward Policy Review - B0106 - District
Financial Assets – Statement of Investment Policy, Objective and Guidelines to the full
board.
G-3 Policy Review - B0107 - Post-Employment Benefits Trust (OPEB) – Statement
of Investment Policy, Objectives and Guidelines – Attachment 12
Motion:
The committee agreed by consensus to forward Policy Review - B0107 - PostEmployment Benefits Trust (OPEB) – Statement of Investment Policy, Objectives and
Guidelines to the full board.
ITEM H.
INFORMATION ITEMS
H-1 Quarterly Consultant Report - Attachment 13
Discussion:
Mr. Mike Katz presented the item as information.
Discussion:
H-2 Quarterly Office of Workforce and Economic Development (OWED) Report Attachment 14
Mr. Mike Katz presented the item as information.
Discussion:
H-3 Budget Variance Report Three Months Ended September 30, 2013 FY20132014 - Attachment 15
Mr. Mike Katz presented the item as information.
H-4 Fiduciary Fund – MATC Post-Employment Benefits Trust, September 30,
2013 – Attachment 16
Discussion:
Mr. Mike Katz presented the item as information.
H-5 Grants Funding Summary – Attachment 17
Discussion:
Cheryl Randall presented the item as information via PowerPoint presentation.
H-6 Capital Equipment Guidelines
Discussion:
Dr. Jim Williams reviewed the item with the committee.
ITEM I.
I-1 Communications and Petitions
None.
I-2 Information Items
None.
Finance, Personnel, and Operations
Minutes of October 16, 2013
Page 4
ITEM J.
OLD BUSINESS/NEW BUSINESS
Date of Next Meeting: Monday, November 18, 2013, 3:30 P.M., M210
ADJOURNMENT
The meeting adjourned at 4:12 P.M.
Respectfully submitted,
Gwendolyn Z. Green
Administrative Assistant, Office of the President
Attachment FPO - 02
BOARD BILLS LIST
The following bills are to be presented for approval at the meeting of the Milwaukee Area
Technical College District Board, State of Wisconsin, to be held on 11-26-13.
Check No.
Company
For
Amount
BILLS PAYABLE RECAPITULATION
Month of October 2013
Payments for encumbrances and monthly expenditures were made for the following funds:
General Fund
Special Revenue Fund-Operational
Special Revenue Fund-Non Aidable
Enterprise Fund
Capital Projects Fund
Debt Service Fund
Internal Service Fund
Public Television Fund
Total Expenditures
6,658,858.780
47,459.840
43,051.980
387,071.860
3,313,238.750
58,021.770
1,863,039.650
379,265.730
$
Secretary
Chair
Page 1
12,750,008
BOARD BILLS LIST
The following bills are to be presented for approval at the meeting of the Milwaukee Area
Technical College District Board, State of Wisconsin, to be held on 11-26-13
Bank Transfer Payments
October 2013
Humana Health and Dental Insurance Claims
$
-
Humana Health and Dental Insurance Premiums
$
-
UMR Health Insurance Claims
$ 1,121,829.90
BMO Investment Management Fees
$
49.38
Bank Service Charges
$
487.62
Merchant Service Credit Card Fees
$
10,237.40
Wisconsin Retirement System
$ 1,395,410.80
OPEB Trust Transfers
$
Federal Payroll Tax
$ 3,094,705.53
State Payroll Tax
$
589,161.98
State, County, and Stadium Sales Tax
$
126,165.29
-
Debt Service Fund Wire Payments
Oct-13
General Obligation Debt Series
Interest
None
Page 2
Principal
General Obligation Debt Series
Interest
$
Page 3
Principal
-
-
Board Bill List
Allocation of Cash By Fund
1
2
3
4
5
5
6
7
General Fund
Special Revenue Fund - Operational
Capital Projects
Debt Service
Enterprise
TV Fund
Internal Service Fund
Special Revenue Fund - NonAid
$
$
$
$
$
$
$
1,395,428.74
45,139.10
3,313,238.75
58,021.77
360,101.81
379,265.73
741,209.75
$
6,292,405.65
Add to Sheet 1 - Cell E15
Add to Sheet 1 - Cell E18
Add to Sheet 1 - Cell E19
Add to Sheet 1 - Cell E20
Add to Sheet 1 - Cell E18
Add to Sheet 1 - Cell E22
Add to Sheet 1 - Cell E21
Add to Sheet 1 - Cell E17
Credit Card Discount Fees
Internal Transfers - Get Info from Sue Jarvis
1-60-93101-5434-00000
1-60-00001-1305-00000
1-60-00001-1307-00000
(2) 1-60-93101-5434-00000
(2) 1-60-00001-1305-00000
3864.85 Add to Sheet 1 - Cell E15
5831.67 Add to Sheet 1 - Cell E18
540.88 Add to Sheet 1 - Cell E17
Add to Sheet 1 - Cell E15
Add to Sheet 1 - Cell E18
Linked to PVS Net Calculation Worksheet
Total Fund 1 - linked
Total Fund 2 - linked
Total Fund 3 - linked
Total Fund 5 - linked
Total Fund 7 - linked
$
$
$
$
$
$
53,584.59 Add to Sheet 1 - Cell E15
2,320.74
21,138.38 Add to Sheet 1 - Cell E18
42,511.10 Add to Sheet 1 - Cell E17
119,554.81
Fund
GF
SR
1
2
Enterprise
5
SR-nonaid
7
capital
3
Attachment FPO-03
MILWAUKEE AREA TECHNICAL COLLEGE
DEPOSITS AND INVESTMENTS
FOR THE MONTH OF OCTOBER 2013
AMOUNT
BMO HARRIS BANK
147,888
ALLOCATION RATE OF
%
RETURN
0.20%
0.01%
.
J P MORGAN CHASE BANK ACCOUNTS
72,532,027
CERTIFICATES OF DEPOSIT
WISCONSIN LOCAL GOVERNMENT INVESTMENT POOL
98.96%
0.12%
-
0.00%
0.00%
18,867
0.03%
0.09%
592,522
73,291,304
0.81%
100%
0.05%
BMO INVESTMENT MANAGEMENT CORPORATION:
COMMERCIAL PAPER
SHORT TERM CORPORATE BONDS
GOVERNMENT OBLIGATIONS FUND
USA TREASURY BILLS
USA TREASURY NOTES
592,522
-
CASHFLOW -- ALL FUNDS
Fiscal Year 2014
140.00
120.00
Millions
100.00
80.00
60.00
40.00
20.00
-
FY12-13 ACTUAL
FY13-14 PROJECTED
FY13-14 ACTUAL
SHEET-ALL
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
FY12-13
FY13-14
ACTUAL PROJECTED
82.29
71.85
85.81
72.03
89.04
75.79
84.90
71.56
69.26
40.29
108.63
123.40
108.75
111.77
98.14
82.17
FY13-14
ACTUAL
70.15
73.72
76.78
73.29
Page 3
CASHFLOW -- OPERATING FUNDS
Fiscal Year 2014
70
60
50
Millions
40
30
20
10
0
FY12-13 ACTUAL
FY13-14 PROJECTED
FY13-14 ACTUAL
SHEET-OP FUNDS
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
FY12-13
ACTUAL
45.24
42.90
31.62
28.39
16.52
4.43
53.63
60.11
44.70
45.94
33.33
42.97
FY13-14
PROJECTED
30.64
31.00
21.00
21.38
11.28
3.79
46.81
56.08
39.55
39.57
26.38
34.33
FY13-14
ACTUAL
29.43
31.39
20.98
21.84
Page 5
CASHFLOW -- CAPITAL PROJECTS FUND
Fiscal Year 2013
40.00
35.00
30.00
Millions
25.00
20.00
15.00
10.00
5.00
-
FY12-13 ACTUAL
FY13-14 PROJECTED
FY13-14 ACTUAL
SHEET-CAP FUNDS
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
FY12-13
FY13-14
ACTUAL
PROJECTED
25.02
20.36
20.00
22.22
33.00
35.91
28.00
34.67
22.95
32.90
22.13
31.40
20.58
29.42
18.95
28.97
28.99
18.08
16.40
28.48
14.91
28.07
10.00
24.00
FY13-14
ACTUAL
24.52
20.99
33.67
28.53
Page 7
CASHFLOW -- DEBT SERVICE FUND
Fiscal Year 2013
40.00
35.00
30.00
Axis Title
25.00
20.00
FY12-13 ACTUAL
FY13-14 PROJECTED
15.00
10.00
5.00
-
FY13-14 ACTUAL
SHEET-DEBT SERV
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
FY12-13
ACTUAL
16.70
20.69
21.51
21.84
19.85
4.46
25.59
34.32
35.07
37.35
36.74
15.20
FY13-14
PROJECTED
16.19
21.03
21.79
22.18
2.60
22.55
30.74
31.42
33.56
34.36
14.47
14.82
FY13-14
ACTUAL
16.20
21.34
22.13
22.93
Page 9
Attachment FPO - 04
matc
HUMAN RESOURCES REPORT
November 2013
Seventy-one transactions are included in the report for November.
Appointments
Twenty-five appointments occurred during the reporting period, seven of which are
faculty appointments and eighteen of which are staff appointments. Included in the
faculty appointment are five part-time regular faculty and two full-time regular faculty.
Included in the staff appointments are nine part-time regular, two part-time limited
terms, one full-time limited term and six full-time regular staff. Six males and eighteen
females comprise the appointments. Represented in that total are five black females,
three black males, one other female and one female that is of two or more races.
Fiscal year-to-date, total appointments are four-hundred-twenty-two. Included in that
total are one hundred-seventy-two males (40.8%) and two-hundred-fifty females
(59.2%). Minority hires total one hundred-forty-eight (35.1%), including one hundredfour black (24.7%).
This Month
Year-to-date
YTD Percent
White
Male Femal
e
4
11
111
155
63.0%
2 or More Races
Male
0
0
Female
1
4
0.9%
Black
Male Female
3
42
5
63
24.9%
Hispanic
Male Female
0
14
0
12
6.2%
Asian
Male Female
0
1
0
10
2.6%
Native
American
Male Female
0
4
0
2
1.4%
Male
7
172
40.8%
Other
Male
0
0
Female
1
4
0.9%
Changes in Status
The twenty changes in status during this reporting period represent one extension of
limited term assignment, seventeen part-time to full-time assignments, one promotion
and one limited term assignment to full-time regular. Sixteen females and four males
comprise the changes in status. Included in that total are four black females and one
American Indian/Alaska Native female.
Separations
The twenty-six separations represent fourteen retirements, ten resignations and two
terminations. Sixteen females and ten males comprise the separations. Included in
Total
Female
18
250
59.2%
that total are two Hispanic males, one Hispanic female, two black females, one Asian
male and one Asian female.
TRANSACTION SUMMARY REPORT
FOR
NOVEMBER 2013
APPOINTMENTS
CHANGES IN
STATUS
SEPARATIONS
7(3)
1
3
11(3)
1
3(2)
2
6(2)
2(2)
3(1)
3(1)
8(4)
MEDIA & CREATIVE ARTS
1
2
0
3
PRE-COLLEGE
0
8(1)
2(1)
10(2)
TECHNOLGY & APPLIED
1
2
1
4
1(1)
0
3(1)
4(2)
DISTRICT ADMINISTRATION
0
0
0
0
EMPLOYEE AND LEGAL
0
1(1)
2(2)
3(3)
4(1)
0
3
7(1)
0
0
3
3
PUBLIC TELEVISION
3(1)
0
0
3(1)
STUDENT SERVICES
5
0
4(2)
9(2)
WORKFORCE & ECONOMIC
0
0
0
0
25(8)
20(5)
26(7)
71(20)
DIVISION OR SCHOOL
BUSINESS
HEALTH SCIENCES
LIBERAL ARTS & SCIENCES
**AA
TOTAL
SCIENCES
ACADEMIC SERVICES
SERVICES
FINANCE
INFORMATION TECHNOLOGY
DEVELOPMENT
TOTALS BY CATEGORY
TOTAL TRANSACTIONS FOR THE MONTH
**Affirmative Action totals in parentheses.
71(20)
Non-represented Salary Schedule
Effective July 1, 2012
Exempt
Salary
Grade
Title
Minimum
Mid-Point
Maximum
917
916
915
914
913
912
911
Vice President
Associate Vice President, Dean
Associate Dean, Director
Assistant Dean, Manager
Coordinator
Senior Specialist, Supervisor
Specialist
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
129,365
90,000
79,725
64,055
56,338
46,539
41,640
166,812
121,708
108,108
86,860
76,393
63,107
56,463
204,259
153,415
136,489
109,664
96,447
79,673
71,285
Non-Exempt
Salary
Grade
Title
Minimum
Mid-Point
Maximum
904
903
902
901
Senior Technician
Administrative Specialist
Assistant
Aide
$
$
$
$
$
$
$
$
$
$
$
$
44,245
38,475
33,455
24,228
59,999
52,170
45,366
32,851
75,750
65,864
57,275
41,476
Human Resources Report
November 2013
Appointments
Division or School
Employee Name
Employee Status
Job Title
Type of
Transaction
Start
Date
Business
Jason Alston
Anthony P. Anderson
John A. Damico
Daniel Johnson
Soraya M. Jones
Danica Olson
Laura M. Waldron
Part-Time Regular
Part-Time Regular
Part-Time Regular
Part-Time Regular
Part-Time Regular
Full-Time Regular
Part-Time Regular
Culinary Assistant
Instructor, Environmental Health
Instructor, Culinary Arts
Instructor, Information Technology
Culinary Assistant
Instructor, Accounting
Culinary Assistant
New Position
New Position
Replacement
Replacement
Replacement
Replacement
New Position
Health Sciences
Renee Stadtler
Part-Time Regular
Instructor, Respiratory
Liberal Arts & Sciences
Talonda M. Lipsey-Brown
Sadique Isahaku
Part-Time Regular
Full-Time Regular
Instructor, Teacher Education
Associate Dean. LAS
Media & Creative Arts
Joel C. Skaja
Full-Time Regular
Technology & Applied
Sciences
Heather J. Dachlet
Academic Services
End
Date
Salary
Education
11/13/13
01/17/14
10/22/13
11/13/13
10/21/13
01/17/14
11/13/13
$14.0700/hour
$30.7090/hour
$30.7090/hour
$30.7090/hour
$14.0700/hour
$73,049/annual
$14.0700/hour
High School Diploma
MBA Cardinal Stritch
B.A. Emory University
M.S. UW Milwaukee
High School Diploma
M.S. Marquette
B.S. Northern Illinois University
Replacement
08/22/13
$32.7556/hour
A.A. MATC
Replacement
Replacement
01/17/14
11/11/13
$42.8022/hour
$90,000/annual
PhD - UW Milwaukee
PhD - Norwegian U of Science & Technology
Instructor, Creative Advertising Strategist
New Position
01/17/14
$52,409/annual
M.A. SCAD
Part-Time Regular
Word Processing Associate
Replacement
11/11/13
$15.3691/hour
High School Diploma
Cassandra K. Lanier
Full-Time Limited Term
Coordinator, Grants & Resource Development
Replacement
12/09/13 06/01/14 $60,000/annual
M.A. Kutztown University of Pennsylvania
Jacqueline E. Harris
Amanda L. Johnson
Thomas M. Kowaliczko
LaToya T. Raglan
Full-Time Regular
Part-Time Regular
Full-Time Regular
Part-Time Regular
Stores Specialist
Child Development Specialist
Building Services Specialist
Child Development Specialist
Replacement
Replacement
Replacement
Replacement
11/04/13
10/28/13
12/02/13
11/04/13
$19.8184/hour
$20.0969/hour
$22.9135/hour
$20.0969/hour
M.A. National Louis University
High School Diploma
B.A. Southern Illinois University
A.A. MATC
Public Television
Nitaro S. Collins
Maryann Lazarski
Kelly J. Saran
Full-Time Regular
Full-Time Regular
Full-Time Regular
Office Associate
Coordinator, Television Production
Administrative Specialist
Replacement
Retirement
Retirement
11/08/13
10/02/13
12/02/13
$15.3691/hour
$60,000/annual
$42,000/annual
A.A. MATC
M.A. Marquette University
B.S. UW Madison
Student Services
Sura K. Hameed
Kathryn E. McCool
Ronald Nedset
Cindy M. Pawelski
Cailin R. Promo
Part-Time Regular
Part-Time Limited Term
Part-Time Regular
Part-Time Regular
Part-Time Limited Term
Student Services Specialist
Tutor
Assistant Men's Baseball Coach
Educational Assistant
Sign Language Interpreter
Replacement
Replacement
Replacement
Replacement
Replacement
10/21/13
$28.5201/hour
10/28/13 05/23/14 $10.0000/hour
09/26/13
$2,000/annual
11/11/13
$24.9840/hour
11/11/13 06/30/14 $27.50/hour
Pre-College
District Administration
Employee & Legal Services
Finance
Information Technology
Workforce & Economic
Development
M.A. University of Baghdad
A.A. MATC
High School Diploma
B.A. - UW Milwaukee
B.S. UW Milwaukee
Human Resources Report
November 2013
Changes In Status
Division or School
Employee Name
Personnel Action
Job Title
Type of
Transaction
Start
Date
Business
Lori S. Kornblum
Part-Time to Full-Time
Instructor, Paralegal
Replacement
01/17/14
$78,211/annual
Health Sciences
Ethel Artmstrong
Kemba Banyard
Susan C. Krivichi
Part-Time to Full-Time
Part-Time to Full-Time
Part-Time to Full-Time
Instructor, Nursing
Instructor, Nursing
Instructor, Dental Technician
Retirement
Replacement
Replacement
01/17/14
01/17/14
01/17/14
$52,409/annual
$52,409/annual
$73,049/annual
Liberal Arts & Sciences
Dina Borysenko
Sara L. Cissna
Meredith K. Reeves
Part-Time to Full-Time
Part-Time to Full-Time
Extension of Assignment
Instructor, Chemistry
Instructor, Speech
Instructor, Reading
Retirement
Replacement
Temporary
01/17/14
01/17/14
01/17/14
$73,049/annual
$78,211/annual
05/24/14 $78,211/annual
Media & Creative Arts
Christopher M. Brzinski
Seth D. Swanson
Part-Time to Full-Time
LTE to Full-Time Regular
Instructor, Graphic Design
Instructor, Animation
Retirement
New Position
01/17/14
01/17/14
$75,628/annual
$67,888/annual
Pre-College
Tamika Boone
Gail K. Ellsworth
Tammy Ginster
Laurie E. Hansen Cardona
Joy A. Lehman
Carolyn V. Nason
Holly A. Thielen
Maureen E. Vanderhoof
Part-Time to Full-Time
Part-Time to Full-Time
Part-Time to Full-Time
Part-Time to Full-Time
Part-Time to Full-Time
Part-Time to Full-Time
Part-Time to Full-Time
Part-Time to Full-Time
Instructor, Basic Skills Reading, English and Communication
Instructor, English as a 2nd Language
Instructor, English as a 2nd Language
Instructor, English as a 2nd Language
Instructor, English as a 2nd Language
Instructor, English as a 2nd Language
Instructor, Basic Skills Communication & Math
Instructor, English as a 2nd Language
Retirement
Retirement
Retirement
Retirement
Retirement
Retirement
Retirement
Retirement
01/17/14
01/17/14
01/17/14
01/17/14
01/17/14
01/17/14
01/17/14
01/17/14
$78,211/annual
$75,628/annual
$73,049/annual
$73,049/annual
$73,049/annual
$73,049/annual
$67,888/annual
$75,628/annual
Technology & Applied Sciences
Michael J. Luisa
David J. Schmocker
Part-Time to Full-Time
Part-Time to Full-Time
Instructor, Electronics Technology
Instructor, Electronic Engineering Technology
Retirement
Retirement
01/17/14
01/17/14
$67,888/annual
$75,628/annual
Academic Services
None
District Administration
None
Employee & Legal Services
Daylanne M. Mendoza
Promotion
Senior Technician, Benefits
New Position
11/11/13
$46,000/annual
Finance
None
Information Technology
None
Public Television
None
Student Services
None
Workforce & Economic Development
None
End Date
Salary
Human Resources Report
November 2013
Separations
Effective
Date
Division or School
Employee Name
Ending Reason
Job Title
Business
Linda Beaudry
Dianna Kachar
David Martin
Retirement
Retirement
Retirement
Culinary Assistant
Supervisor, Food Service
Instructor, Business Administration
03/01/14
10/25/13
12/20/13
Health Sciences
Donna Krischan
Patricia Stapleton
Resignation
Retirement
Instructor, Computer Software (part-time)
Instructor, Surgical Technologist
10/31/13
12/20/13
Liberal Arts & Sciences
Jerome Bzdawka
Ahmad Laiq
Barbara Unrath
Resignation
Retirement
Retirement
Instructor (PT), Natural Science
Instructor, Mathematics
Instructor, Mathematics
12/20/13
12/20/13
12/20/13
Media & Creative Arts
None
Pre-College
Charmaine Kuczmarski
Diana Luna
Retirement
Retirement
Instructor, English
Academic Support Specialist, PT Faculty
12/20/13
01/31/14
Technology & Applied Sciences
James Piech
Retirement
Instructor, Fire Technology
12/20/13
Academic Services
Martin Liddy
Karen Nook
Tanyika Taylor
Retirement
Resignation
Resignation
Librarian
Word Processing Specialist
Office Assistant
01/17/14
12/30/13
11/14/13
District Administration
None
Employee & Legal Services
Lavenia Griffin
Juan Ortiz
Resignation
Termination
Assistant
Public Safety Officer II
10/17/13
10/18/13
Finance
Jesse Downs
Terri Gayhart
Holly Kowalski
Resignation
Resignation
Resignation
Stores Specialist
Controller
Payroll Specialist
09/20/13
11/11/13
11/15/13
Information Technology
Joan Barry
Thomas Palkowski
John Schall
Retirement
Resignation
Retirement
Word Processing Technician
Educational Assistant/Alternate Delivery Technician
Computer Support Specialist
10/22/13
11/12/13
01/03/14
Public Television
None
Student Services
Edelmiro Dominguez
Caroline Laise
Maritima Prado
Elaine (Bridget) Thyne
Retirement
Retirement
Termination
Resignation
Guidance Counselor
Educational Assistant
Student Services Specialist
Word Processing Associate
12/30/13
12/20/13
10/15/13
10/25/13
Workforce & Economic Development
None
Attachment FPO – 05
PROCUREMENT REPORT
NOVEMBER 2013
The Procurement report consists of:
 Part I
External Contracts
 Part II
Procurements
 Part III
Contracts for Services
 Part IV
Construction Contracts
 Part V
Lease Agreements
Each month the board approves contracts, procurements and services related to the operation of the
College. The current items for board approval are:
I.
External Contracts
None
II.
Procurements
1. Advertising Expenditures for Milwaukee Public TV
October
Actual
$16,515.27 Minority Media Percentage was 20%
November
Estimated
$ 6,436.94
Minority Media Percentage is 10-12%
December
Estimated
$10,563.06 Minority Media Percentage is 10-12%
2. Advertising Expenditures for MATC
October
Actual
$10,732.94
November
Estimated
$19,720.38
December
Estimated
$15,780.38
3. Student Funds – Direct Deposit/Refunds
US Bank
Minneapolis, MN
$0.00 [Zero cost to MATC]
4. SimMan 3g Manikin, Software License
Laerdal
Wappingers Falls, NY
$72,003
5. Used Vehicles – Automotive Training
Schmitt Ford Mercury
Thiensville, WI
$80,000
1
Minority Media Percentage was 1%
Minority Media Percentage is 10-12%
Minority Media Percentage is 10-12%
6. Mediasite Educational Systems (3)
AVI Systems, Inc.
Brookfield, WI
Maximum Cost/Not to Exceed: $190,000
7. Blackboard Security Camera System – DMC 1131 N. 6th St
Blackboard Transact Inc.
Washington, DC
$57,304.33
III.
Contracts for Services
None
IV.
Construction Contracts
1. Renovation and Remodeling
DMC 1131 N. 6th St. Lease Infrastructure Improvements
MATC Bid Reference 2013-012
$95,500.00
V.
Lease Agreements
None
2
Part II: PROCUREMENTS
Item 1: Advertising Expenditures for Milwaukee Public TV
Background Information
Advertising and publicity expenditures are coordinated through an advertising/media firm. The advertising
firm was selected through a formal request for proposal process. The advertising agency manages
production and media placement. Channels 10/36 station media expenses were submitted for review to the
Public Television Committee and are herewith submitted to the Finance, Personnel and Operations
Committee for review and for presentation to the Board.
College and station media purchases are executed through Eichenbaum & Associates, Milwaukee, WI which
receives a commission for its placements. Channel 10/36 advertising and publicity services placed in
October 2013 plus estimates for November 2013 and December 2013 are listed below and in the
attachments.
October 2013
Actual advertising expenditures
Minority Media percentage was 20%
$16,515.27
November 2013
Actual advertising expenditures
Minority Media percent target is 10-12%
$ 6,436.94
December 2013
Advertising estimates
Minority Media percent target is 10-12%
$10,563.06
Detailed information by month is attached, along with a fiscal year summary page.
3
Part II: PROCUREMENTS
Item 1: Advertising Expenditures for Milwaukee Public TV
Detail page for October Actual
Milwaukee Public TV Media
EICHENBAUM / ASSOCIATES
219 North Milwaukee Street
Milwaukee, WI 53202
P: 414.225.0011 / F: 414.225.0022
October, 2013 Actual
Advertising Objectives:
Branding
Special Programming
Media Budget:
$16,515.27
Online
Out-of-Home
Digital Boards
$13,222.06
Print
Milwaukee Times (Branding)
El Conquistador (Branding)
Spanish Journal (Independent Lens)
El Conquistador (Independent Lens)
Milwaukee Times (AA: Many Rivers to Cross)
Milwaukee Courier (AA: Many Rivers to Cross)
$1,033.82
$743.48
$462.50
$346.06
$380.88
$326.47
Radio
Direct Mail
Target Minority Owned Media Percentage: 10-12% of media cost
Hispanic-Owned
El Conquistador $1,089.54
Spanish Journal $462.50
African American-Owned
Milwaukee Times $1,414.70
Milwaukee Courier $326.47
4
20%
$3,293.21
Part II: PROCUREMENTS
Item 1: Advertising Expenditures for Milwaukee Public TV
Detail page for November Estimate
Milwaukee Public TV Media
EICHENBAUM / ASSOCIATES
219 North Milwaukee Street
Milwaukee, WI 53202
P: 414.225.0011 / F: 414.225.0022
November, 2013 Estimate
Advertising Objectives:
Pledge
Programming re: JFK's assassination
Media Budget:
$6,436.94
Online
Out-of-Home
Print
El Conquistador (Pledge)
Milwaukee Times (Pledge)
$346.06
$380.88
Radio
Pledge
JFK programming
$710.00
$5,000.00
Direct Mail
Target Minority Owned Media Percentage: 10-12% of media cost
Hispanic-Owned
El Conquistador $346.06
African American-Owned
Milwaukee Times $380.88
5
11%
$726.94
PROCUREMENTS
Item 1: Advertising Expenditures for Milwaukee Public TV
Detail page for December Estimate
Milwaukee Public TV Media
EICHENBAUM / ASSOCIATES
219 North Milwaukee Street
Milwaukee, WI 53202
P: 414.225.0011 / F: 414.225.0022
December, 2013 Estimate
Advertising Objectives:
Pledge
Media Budget:
$10,563.06
Online
Out-of-Home
Print
El Conquistador (Pledge)
Milwaukee Times (Pledge)
$346.06
$380.88
Radio
Pledge
$9,836.12
Direct Mail
Target Minority Owned Media Percentage: 10-12% of media cost
Hispanic-Owned
El Conquistador $346.06
African American-Owned
Milwaukee Times $380.88
6
7%
$726.94
Part II: PROCUREMENTS
Item 1: Advertising Expenditures for Milwaukee Public TV
Monthly Actual
Milwaukee Public Television Media
EICHENBAUM / ASSOCIATES
219 North Milwaukee Street
Milwaukee, WI 53202
P: 414.225.0011 / F: 414.225.0022
MINORITY SPENDING REPORTS
FY2014: July 2013 - June 2014
(Media amounts by month billed)
AS OF
11/1/2013
Month
July
August
September
October
November
December
January
February
March
April
May
June
Total
Radio
$0.00
$0.00
$8,545.15
$0.00
TV
$0.00
$0.00
$0.00
$0.00
TOTAL MEDIA SPENDING (ALL TARGETS)
Placed directly
Print
Outdoor
Online
through MPTV
$0.00
$0.00
$0.00
$0.00
$726.94
$0.00
$0.00
$0.00
$1,535.50
$0.00
$0.00
$0.00
$3,293.21 $13,222.06
$0.00
$0.00
$8,545.15
$0.00
$5,555.65
$13,222.06
7
$0.00
$0.00
Total Media Placements
$0.00
$726.94
$10,080.65
$16,515.27
$27,322.86
Part II: PROCUREMENTS
Item 2: Advertising Expenditures for MATC
Background Information
Advertising and publicity expenditures are coordinated through an advertising/media firm. The advertising
firm was selected through a formal request for proposal process. The actual placement of the advertising is
then treated as sole source procurement. The advertising agency manages production and media
placement. College media expenses are herewith submitted to the Finance, Personnel and Operations
Committee for review and for presentation to the Board.
College media purchases were executed through Stir, LLC, Milwaukee, WI which receives a commission for
placements made. MATC advertising and publicity services placed in October 2013 plus estimates for
November 2013 and December 2013 are listed below and in the attachments.
October 2013
Advertising expenditures
Minority Media percent was 1%
$10,732.94
November 2013
Advertising expenditures
Minority Media percent target is 10-12%
$19,720.38
December 2013
Advertising estimate
Minority Media percent target is 10-12%
$15,780.38
8
Part II: PROCUREMENTS
Item 2: Advertising Expenditures for MATC
Detail page for October Actual
STIR, LLC
135 W. Wells Street, STE 800
Milwaukee, WI 53203
P: 414-278-0040/ F: 414-278-0390
October 2013 ACTUAL
Advertising Objective:
Recruitment & Community Relations
Media Budget:
Online
Out-of Home Board; 10/29/13 – 11/08/13
Print
Radio
WKKV-FM
Week of 10/21
WMIL-FM
WNRG-FM
WRNW-FM
WXSS-FM
$5,882.56
$1,265.00
Television
Social Media Services
Facebook Advertising
$3,235.38
$350.00
Total Actual Expenditure:
Minority Spend: October radio
$10,732.94
$160.00
9
Part II: PROCUREMENTS
Item 2: Advertising Expenditures for MATC
Detail page for November Estimate
STIR, LLC
135 W. Wells Street, STE 800
Milwaukee, WI 53203
P: 414-278-0040/ F: 414-278-0390
November 2013 Estimate
Advertising Objective:
Recruitment & Community Relations
Media Budget:
Online
Out-of Home
Print
Radio
$16,135.00
Television
Social Media Services
Facebook Advertising
$3,235.38
$350.00
Total Estimated Expenditure:
Minority Spend: November radio
$19,720.38
$1,980.00
10
Part II: PROCUREMENTS
Item 2: Advertising Expenditures for MATC
Detail page for December Estimate
STIR, LLC
135 W. Wells Street, STE 800
Milwaukee, WI 53203
P: 414-278-0040/ F: 414-278-0390
Milwaukee Area Technical College Media
December 2013 Estimate
Advertising Objective:
Recruitment & Community Relations
Media Budget:
Online
Out-of Home
Print
Radio
Television
Social Media Services
Facebook Advertising
STIR-Production & marketing
Services
$3,235.38
$350.00
$12,195.00
Total Estimated Expenditure:
Minority Spend: December
$15,780.38
$0.00
11
Part II: PROCUREMENTS
Item 2: Advertising Expenditures for MATC
Monthly Actual
Milwaukee Area Technical College Media
STIR, LLC
135 W. Wells Street, STE 800
Milwaukee, WI 53203
P: 414-278-0040/ F: 414-278-0390
MINORITY SPENDING REPORTS
FY2014: July 2013 - June 2014
(Media amounts by month billed)
AS OF
11/1/2013
Month
July
August
September
October
November
December
January
February
March
April
May
June
Total
Radio
$0.00
$0.00
$8,545.15
$0.00
TV
$0.00
$0.00
$0.00
$0.00
TOTAL MEDIA SPENDING (ALL TARGETS)
Placed directly
Print
Outdoor
Online
through MPTV
$0.00
$0.00
$0.00
$0.00
$726.94
$0.00
$0.00
$0.00
$1,535.50
$0.00
$0.00
$0.00
$3,293.21 $13,222.06
$0.00
$0.00
$8,545.15
$0.00
$5,555.65
$13,222.06
12
$0.00
$0.00
Total Media Placements
$0.00
$0.00
$3,047.06
$10,732.97
$27,322.86
Part II: PROCUREMENTS
Item 3: Student Funds - Direct Deposit/Refunds
Background:
The Benefits of Direct Deposit to Students:
The Student Accounts Department currently issues over 40,000 financial aid checks to students. Presently,
students are unable to elect their preferred option of receiving their financial aid disbursement. By
implementing this plan, students will be able to receive direct deposit to a US Bank prepaid debit card, a
current debit/checking account, or check. Those students electing to have their funds direct deposited will
eliminate the waiting period for mailed checks and reduce their risk of fraud for lost or stolen checks.
The committee believes that US Bank provides students the most accessibility to their funds and meets the
requirements of Title IV for disbursing funds.
RFP 14-03 was issued and distributed to ten (10) vendors and an advertisement was place in three (3) local
newspapers. Six (6) vendors submitted a response.
Proposals were evaluated on the following criteria and award was made to the responsible and responsive
proposer whose proposal was determined to be the most advantageous to Milwaukee Area Technical
College.
The consultant’s ability, experience and creativity in providing these services are essential, in
accordance with the specifications of this request for proposal. Comprehensiveness and timeliness
are especially important aspects of the anticipated deliverables.
[30%] Student Accommodation (Sign-up, card distribution, direct fees to students, ATM
availability, Customer Service Provided)
[20%] Ease of interface with Ellucian
[20%] Support provided for rollout of card
[30%] Annual estimated cost to college
US Bank of Minneapolis, MN
$0.00 [Zero cost to MATC]
Positive action by the Board on this item will authorize the award of this project to US Bank of Minneapolis,
MN.
13
Part II: PROCUREMENTS
Item 4: SimMan 3g Manikin, Software and License
Background:
Simulation has become a vital part of the Respiratory Therapist Program. It is involved, to some degree, in
every almost every competency required in the program. Simulation is also used to prepare students for the
clinical setting, as well as a substitution when hospital workloads unexpectedly decrease. The warranty has
expired for our current simulation manikin and certain functions have already begun to breakdown. We
believe that it is more cost effective to purchase a new manikin from a different company than pay the over
$11,000/year to extend the service contract with a company that delivers extremely poor service. The new
Laerdal manikin is far superior in functionality than the CAE product that we currently own. The Laerdal
manikin will allow us to give students a better simulation experience, as well as keep MATC current with the
latest and best simulation equipment for at least five years.
This is a Cooperative Purchase under the Amerinet/Shared Health Services Contract VH10278
Laerdal of Wappingers Falls, NY
$72,003
Positive action by the Board on this item will authorize the issuance of a purchase order to Laerdal of
Wappingers Falls, NY.
14
Part II: PROCUREMENTS
Item 5: Used Vehicles - Automotive Training
Background:
The Mequon Campus program will purchase four (4) used vehicles for the automotive technician training
program. The vehicles will not be licensed for highway travel.
Schmitt Ford Mercury
$80,000
Positive action by the Board will authorize the purchase of four (4) used vehicles from Schmitt Ford Mercury
of Thiensville, WI.
15
Part II: PROCUREMENTS
Item 6: Mediasite Educational Systems (3)
Background:
Approximately 300 students in the RN program, 80 students in the PN program and 50 students in the RT
program use the simulation labs on the Milwaukee campus. These students substitute between one and
two days of required clinical coursework per semester with case studies enacted in the simulation labs. The
programs utilize the METI simulation mannequin system to augment laboratory and clinical experiences.
This technology allows students to simulate patient care experiences before interaction in the clinical
setting. Simulations also give students exposure to occurrences that would rarely happen in a clinical
setting.
An essential component to simulation is the debriefing session following a scenario. This gives students
feedback as to how they can improve their skills, allows them to receive constructive criticism and gives
observers practice in critiquing their peers. A recording system with cameras and a monitor in the
simulation lab would allow for more thorough debriefing sessions because it would allow the group to
review the participant's actions. The monitor (RT program only) will help observers view different angles
during the simulation. Finally, the ability to record simulations would give students access to review
themselves during the simulation.
This is/will be purchased under the State Contract Pricing per UW Wisconsin Contract 13-5174 and 13-5407.
AVI Systems, Inc
Maximum Cost/Not to Exceed: $190,000
Positive action by the Board on this item will authorize the issuance of a purchase order to AVI Systems, Inc.
of Brookfield, WI.
16
Part II: PROCUREMENTS
Item 7: Blackboard Security Camera System – DMC 1131 N. 6th St
Background
Blackboard Connect: Currently Milwaukee Area Technical College has a contract with Blackboard Connect
for various programs used on its campuses to support student activities. Another feature offered by
Blackboard is providing video coverage for campus building and parking lots. It is requested that Milwaukee
Area Technical College use this contract to purchase video equipment to be used at the DMC 1131 N. 6th St
[former Everest College building]. This contract is currently used by Wisconsin University System School as
well and can readily provide the services needed by Milwaukee Area Technical College.
This is a cooperative purchase under the contract awarded to Blackboard Transact Inc. by UW Madison.
Blackboard Transact, Inc. $57,304.33
Positive action by the Board on this item will authorize the issuance of a purchase order to Blackboard
Transact Inc. of Washington DC.
17
Part IV:
Item 1:
CONSTRUCTION
RENOVATION AND REMODELING
DMC 1131 N. 6th St. Lease Infrastructure Improvements
MATC Bid Reference 2013-012
Background
Previously, the Board approved lists of renovation and remodeling capital projects for various
budget years. For this specific project, funding plans are being submitted for approval as part of
this month’s resolution and consent on this item will be contingent upon that approval.
The subject project deals required Electrical and IT Infrastructure Improvements relative to the
migration to CAT 6 augmented cabling for the computer and phone systems. Areas would include
leased property at 1131 N. 6th Street Milwaukee WI.
The contract recommended for approval below is for a single prime contract that pertains to the
Electrical and IT Improvements for the previously mentioned areas.
Bid documents for the aforementioned work were prepared in accordance with Board policies and
State regulations, and advertisements were placed in the Daily Reporter, the Milwaukee Courier
and the Spanish Journal. The bids were opened on November 12th, 2013 with the following
results of the Base Bid:
REMODELING SPECIFIED AREAS & RELATED WORK (Comprehensive Single Prime)
Allcon, LLC.
Creative Constructors LLC
KPH Construction Corp.
$95,500.00*
$98,500.00
$108,000.00
Proposals were evaluated, and the low qualified bid, as indicated by the asterisk, has met
specifications. There were no challenges to the bid document or the manner in which the successful
bidder was selected.
Positive action by the Board on this item will authorize the issuance of a contract in the amount
shown to the firm indicated by the asterisk.
18
Attachment FPO - 06
AFFIRMATIVE ACTION REPORT
OF
MILWAUKEE AREA TECHNICAL COLLEGE
For the Period
July 1, 2013 – September 30, 2013
Submitted by:
Dr. Michael Burke
Prepared by:
Dr. Pablo Cardona
Nina P. Powell
INTRODUCTION
This report provides a comparative analysis regarding Affirmative Action
employment statistics for the Milwaukee Area Technical College for the
period July 1, 2013 through September 30, 2013. The report includes a
general summary page, which highlights statistical data on district
population, district workforce, MATC workforce, ethnic/racial minority
workforce, and female employees.
The Equal Employment Opportunity (EEO) job categories are used in this
report to show both current employment data and comparisons with the
previous quarter (July 1, 2013 to September 30, 2013).
A summary of complaints of discrimination and harassment filed internally
with MATC Human Resources and externally with the State of Wisconsin Equal Rights Division, and the Equal Employment Opportunity Commission
is included. Cases filed with State and Federal Courts are also included.
The summary includes date, nature of complaint and agency.
STATISTICAL HIGHLIGHTS
July 1, 2013 – September 30, 2013
PROFILE OF FULL-TIME
EMPLOYEES
DISTRICT STATISTICS
District Population
District Labor Force
1,050,133
270,789
Average Length
of Service (Years) 15.73
Percent Minority 37.28
MATC EMPLOYMENT
Full-Time Regular and
Funded Employees
1242
Part-Time Employees
1459
Percent Female
57.89
New Full-Time Employees 17
MAJOR FINDINGS
Four Hundred Sixty Three (37.28%) of our 1242 full-time employees are ethnic minorities. During this
quarter, minorities remain unchanged, males decreased by one and females decreased by two.

In the Executive/Managerial/Administrative employment category, minorities increased
by one, males increased by one and females remain unchanged.

In the Faculty employment category, minorities remain unchanged, males remain
unchanged and females decreased by one.

In the Professional/Non Instructional category, minorities decreased by two, males
decreased by two and females remain unchanged.

In the Secretarial/Clerical category, all categories remain unchanged.

In the Service Maintenance category, all categories remain unchanged.

In the Skilled Craft category, all categories remain unchanged.

In the Technical/Paraprofessional category, minorities and males remain unchanged and
females increased by one.
SUMMARY
OF
INTERNAL & EEOC/ERD/OCR AGENCY COMPLAINTS/COURT CASES
July 1, 2013 - September 30, 2013
INTERNAL COMPLAINTS
Pending
Cases
1
TOTAL = 1



NATURE OF CASE
Race/Disability/Religion Discrimination
5 Cases were Filed between July 1, 2013 and September 30, 2013
9 Cases were Dismissed between July 1, 2013 and September 30, 2013
1 Case was Referred for Further Action between July 1, 2013 and September 30, 2013
EEOC/ERD/OCR AGENCY COMPLAINTS
Number of
Complaints
NATURE OF COMPLAINT
Disability Discrimination
1
Age/Race Sex/Retaliation/Discrimination
2
TOTAL = 3



2 Cases were Filed between July 1, 2013 and September 30, 2013
2 Cases were Dismissed between July 1, 2013 and September 30, 2013
1 Case was Resolved between July 1, 2013 and September 30, 2013
COURT CASES
Pending
Cases
1
1
TOTAL = 2



NATURE OF CASE
Personal Injury
Act 10
0 Cases were Filed between July 1, 2013 and September 30, 2013
0 Cases were Dismissed between July 1, 2013 and September 30, 2013
1 Case was Resolved between July 1, 2013 and September 30, 2013
Affirmative Action Report
-3-
July 1, 2013 – September 30, 2013
GLOSSARY OF TERMS
ADVERSE IMPACT: An employment policy, practice, or procedure has adverse
impact if it results in the disqualification of affirmative action group members at a
significantly greater rate than members of other groups. The enforcement agencies
will generally regard a selection rate for any group which is less than four-fifths
(4/5) or 80% of the rate for other groups as constituting evidence of adverse
impact.
AFFIRMATIVE ACTION: means specific actions in employment which are
designed and taken for the purposes of all of the following:
a)
Ensuring equal opportunity.
b)
Eliminating a substantial disparity between the proportions of members
of racial and ethnic, gender or Disabled groups either in job groups
within the classified civil service, or in similar functional groups in the
unclassified service, and the proportion of members of racial and
ethnic, gender or Disabled groups in relevant labor pool.
c)
Eliminating present effects of past discrimination.
AA is a
Commitment to achieving the intent of equal opportunity legislation
through a detailed set of objectives and plans designed to achieve
prompt and full utilization of minorities, women and persons with
disabilities at all levels and in all areas of the work force.
AFFIRMATIVE ACTION GROUPS: means one or more of the following:
a)
b)
c)
HANDICAPPED/DISABLED: groups mean individuals who:
a)
Have a physical or mental impairment which makes achievement
unusually difficult or limits the capacity to work;
b)
Have a record of such an impairment, or;
c)
Are perceived as having such an impairment.
HARASSMENT: Any statement, remark or action which affects an
individual's or groups employment, or creates an offensive, hostile, or
intimidating work environment.
JOB GROUP: means a set of classifications combined by the department
on the basis of similarity in required training or skills, responsibility, pay
range and nature of work.
LABOR FORCE: Includes all persons, 16 years or older who are
employed or unemployed but looking for work.
RACIAL/ETHNIC MINORITY: means American Indians or Alaskan
Natives, Asians or Pacific Islanders, Blacks, and Hispanics as defined as
follows:
a)
American Indians or Alaskan Natives means persons descended
from any of the original peoples of North America who possess
1/4 degree of documented tribal descendants, or are enrolled with
a federally or state recognized tribe, or are recognized by a
federally or state recognized tribe as American Indians for state
affirmative action purposes.
b)
Asians or Pacific Islanders mean persons descended from any of
the original peoples of the Far East, Southeast Asia, the Indian
Subcontinent, or the Pacific Islands.
c)
Blacks means persons descended from any of the Black racial
groups of Africa.
Racial or ethnic groups.
Gender groups.
Disabled groups.
AFFIRMATIVE ACTION PROGRAM: means specific results oriented
standards, procedures and initiatives designed to ensure equal employment
opportunity and to eliminate effects of past discrimination.
APPLICANT POOL: All people who have applied for a particular job or jobs
during a particular period of time.
AVAILABILITY: The percentage of minorities and women who have the
requisite skills in the labor pool on a statewide or regional basis (See
Underutilization).
DISCRIMINATION: means unlawful actions or practices which constitute
unequal or different treatment of, or create an unequal or different effect on an
individual or group of people, on the basis of age, race, creed or religion, color,
Disabled, sex, marital status, national origin or ancestry, political affiliation, arrest
or conviction record, sexual orientation, or other bases specified under Wis. Stats.
§ 111 (II).
EQUAL EMPLOYMENT OPPORTUNITY: All personnel actions including
hire, tenure or term, and condition or privilege of employment are based on the
ability to perform the duties and
responsibilities assigned to the particular position without regard to age, race, creed
or religion, color, disability, marital status, sex, arrest or conviction record,
national origin, ancestry, sexual orientation, political affiliation or membership in
the National Guard.
d)
Hispanics mean persons of Chicano, Mexican, Puerto Rican,
Cuban, Central American or South American culture or origin,
regardless of race.
SEXUAL HARASSMENT: Deliberate or repeated, unsolicited verbal
comments, gestures or physical contact of a sexual nature which are
unwelcome.
UNDERUTILIZATION: Having fewer minorities or women in a
particular job group than would reasonably be expected by their availability
in the relevant labor force.
EEO JOB CATEGORIES:
Executives/Managerial/Administrative (EEO1): Occupations in which
employees set broad policies, exercises overall responsibility for execution of
these policies, or direct individual departments or special phases of the
agencies' operations, or provide specialized consultation on a region, district
or area basis. Includes: department heads, bureau chiefs, divisions chiefs,
directors, deputy directors, controllers, examiners, wardens, superintendents,
unit supervisors, sheriffs, police and fire chiefs and inspectors and kindred
workers.
Faculty (EEO2): Occupations which require specialized and theoretical
knowledge which is usually acquired through college training or through work
Affirmative Action Report
-4-
July 1, 2013 – September 30, 2013
experience or other training which provides comparable knowledge. Includes:
teachers or instructors, police and fire captains and lieutenants and kindred
workers.
Professional Non-instructional (EEO3): Occupations which require specialized
and theoretical knowledge which is usually acquired through college training or
through work experience or other training which provides comparable knowledge.
Includes: personnel and labor relations workers,
social workers, doctors,
psychologists, registered nurses, economists, dietitians, lawyers, system analysts,
accountants, engineers, employment and vocational rehabilitation counselors,
teachers or instructors, police and fire captains and lieutenants and kindred
workers.
Secretarial/Clerical(EEO4): Occupations in which workers are responsible for
internal and external communication, recording and retrieval of data and/or
information and other paperwork required in an office. Includes: bookkeeper,
messengers, office machine operators, clerk-typists, stenographers, court
transcribers, hearing reporters, statistical clerks, dispatchers, license distributors,
payroll clerks and kindred workers.
Technicians/Paraprofessionals (EEO5):
Occupations which require a
combination of basic scientific and technical knowledge and manual skill which
can be obtained through specialized post-secondary school education or through
equivalent on-the-job training. Includes: computer programmers and operators,
draftsmen, surveyors, licensed practical nurses, photographers, radio operators,
technical illustrators, technicians (medical, dental, electronic, physical sciences),
assessors, inspectors, police and fire sergeants and kindred workers.
Occupations in which workers perform some of the duties of a professional or
technician in a support role which usually require less formal training and/or
experience normally required for professional or technical status. Such positions
may fall within an identified pattern of staff development and promotion under a
"New Careers" concept. Includes: library assistants, research assistants, medical
aides, child support workers, policy auxiliary, welfare service aides, and kindred
workers.
Skilled Trades (EEO6): Occupations in which workers perform jobs which
require special manual skill and a thorough and comprehensive knowledge of the
processes involved in the work which is required through on-the-job training and
experience or through apprenticeship or other formal training programs. Includes:
mechanics or repairmen, electrician, heavy equipment operators, stationary
engines, skilled machining occupations, carpenters, compositors and typesetters
and kindred workers.
Service/Maintenance (EEO7): Occupations in which workers perform duties
which result in or contribute to the comfort, convenience, hygiene or safety of the
general public or which contribute to the upkeep and care of buildings, facilities or
grounds of public property. Workers in this group may operate machinery.
Includes: chauffeurs, laundry and dry cleaning operatives, truck drivers, bus
drivers, garage laborers, custodial personnel, gardeners and groundskeepers, refuse
collectors, construction laborers.
Affirmative Action Report
-5-
July 1, 2013 – September 30, 2013
AFFIRMATIVE ACTION REPORT 3 QTR 2013
CATEGORY
TOTAL
Total
Minorities
RACIAL / ETHNIC GROUPS
FEMALES
Black
White
Hispanic
Am. Indian
Asian
Males
No.
%
No.
%
No.
%
No.
%
No.
%
No.
%
No.
%
No.
%
101
50
49.50
30
29.70
55
54.46
12
11.88
0
0.00
5
4.95
51
50.50
47
46.53
100
50
50.00
30
30.00
55
55.00
12
12.00
0
0.00
4
4.00
50
50.00
46
46.00
1
0
-0.50
0
-0.30
0
-0.54
0
-0.12
0
0.00
1
0.95
1
0.50
1
0.53
516
249
48.26
86
16.67
364
70.54
38
7.36
6
1.16
22
4.26
267
51.74 152 29.46
517
250
48.36
86
16.63
365
70.60
38
7.35
6
1.16
22
4.26
267
51.64 152 29.40
-1
-1
-0.10
0
0.03
-1
-0.06
0
0.01
0
0.00
0
0.01
0
0.10
0
0.06
149
92
61.74
29
19.46
86
57.72
17
11.41
5
3.36
12
8.05
57
38.26
63
42.28
151
92
60.93
29
19.21
86
56.95
18
11.92
5
3.31
13
8.61
59
39.07
65
43.05
-2
0
0.82
0
0.26
0
0.76
-1
-0.51
0
0.04
-1
-0.56
-2
-0.82
-2
-0.76
195
195
0
192
192
0
98.46
98.46
0.00
67
67
0
34.36
34.36
0.00
108
108
0
55.38
55.38
0.00
16
16
0
8.21
8.21
0.00
2
2
0
1.03
1.03
0.00
2
2
0
1.03
1.03
0.00
3
3
0
1.54
1.54
0.00
90
90
0
46.15
46.15
0.00
Exec, Admin, Mgr
Current
Previous
Change
Faculty
Current
Previous
Change
Prof, Non Instructional
Current
Previous
Change
Secretarial, Clerical
Current
Previous
Change
CATEGORY
TOTAL
RACIAL / ETHNIC GROUPS
FEMALES
Black
White
Hispanic
Am. Indian
Asian
Males
Total
Minorities
No.
%
No.
%
No.
%
No.
%
No.
%
No.
%
No.
%
No.
%
112
112
0
52
52
0
46.43
46.43
0.00
57
57
0
50.89
50.89
0.00
49
49
0
43.75
43.75
0.00
6
6
0
5.36
5.36
0.00
0
0
0
0.00
0.00
0.00
0
0
0
0.00
0.00
0.00
60
60
0
53.57
53.57
0.00
63
63
0
56.25
56.25
0.00
10
10
0
1
1
0
10.00
10.00
0.00
1
1
0
10.00
10.00
0.00
9
9
0
90.00
90.00
0.00
0
0
0
0.00
0.00
0.00
0
0
0
0.00
0.00
0.00
0
0
0
0.00
0.00
0.00
9
9
0
90.00
90.00
0.00
1
1
0
10.00
10.00
0.00
159
160
-1
83
84
-1
52.20
52.50
-0.30
24
24
0
15.09
15.00
0.09
109
110
-1
68.55
68.75
-0.20
15
15
0
9.43
9.38
0.06
2
2
0
15.00
1.25
13.75
8
8
0
5.03
5.00
0.03
76
76
0
47.80
47.50
0.30
49
49
0
30.82
30.63
0.19
1242
719
57.89
294
23.67
780
62.80
104
8.37
15
1.21
49
3.95
523
42.11 463 37.28
1245
721
57.91
294
23.61
782
62.81
105
8.43
15
1.20
49
3.94
524
42.09 463 37.19
-3
-2
-0.02
0
0.06
-2
-0.01
-1
-0.06
0
0.00
0
0.01
-1
Service, Maintenance
Current
Previous
Change
Skilled Craft
Current
Previous
Change
Technical
Current
Previous
Change
Totals
Current
Previous
Change
0.02
0
0.09
Attachment FPO - 07
$1,500,000.00
Milwaukee Area Technical College District, Wisconsin
General Obligation Promissory Notes, Series 2013-14F
RESOLUTION AUTHORIZING THE SALE OF $1,500,000.00
GENERAL OBLIGATION PROMISSORY NOTES, SERIES 2013-14F
(Resolution F0011-11-13)
WHEREAS, pursuant to Section 67.12(12) of the Wisconsin Statutes, as amended
(the “Act”), the Milwaukee Area Technical College District, Wisconsin (the “District”), is
authorized to issue notes of the District in the aggregate amount of $1,500,000.00 for the
public purpose of financing building remodeling and improvement projects, consisting of
projects included in the District's 2013-2014 building remodeling and improvement program
(the public purpose projects described above are hereafter referred to as the “Public
Purposes”); and
WHEREAS, on October 22, 2013, the District authorized the issuance of
$1,500,000.00 General Obligation Promissory Notes, Series 2013-14F (the “Notes”) for the
Public Purposes; and
WHEREAS, the District has prepared and distributed a Preliminary Official
Statement, dated November ___, 2013 (the “Preliminary Official Statement”), describing
the Notes and the security therefor; and
WHEREAS, the District has examined proposed documentation for the Notes
(collectively, the “Note Documents”), as follows:
(a)
an Official Notice of Sale issued by the District and a Parity Bid Form
(the “Note Purchase Agreement”) to be entered into between the District and the
Underwriter, providing for the sale of the Notes; and
(b)
the Preliminary Official Statement.
WHEREAS, it is now expedient and necessary for the District to issue its general
obligation promissory notes in the amount of $1,500,000.00 for the Public Purposes;
NOW, THEREFORE, the District hereby resolves as follows:
Section 1. Definitions. The following terms shall have the following meanings in this
Resolution unless the text expressly or by implication requires otherwise:
“Act” shall mean Section 67.12(12) of the Wisconsin Statutes;
“Code” shall mean the Internal Revenue Code of 1986, as amended;
“Continuing Disclosure Agreement” shall mean the Continuing Disclosure
Agreement, executed and delivered by the Issuer, dated December 12, 2013 (the
“Continuing Disclosure Agreement”), delivered by the District for the purpose of complying
with the requirements of Rule 15c2-12 promulgated by the Securities and Exchange
Commission under the Securities Exchange Act of 1934, as amended;
“Dated Date” shall mean December 12, 2013;
“Debt Service Fund” shall mean the Debt Service Fund of the District, which shall be
the “special redemption fund” as such term is defined in the Act;
“District” shall mean the Milwaukee Area Technical College District, Wisconsin;
“Fiscal Agent” shall mean the Treasurer of the District;
“Governing Body” shall mean the Board of the District, or such other body as may
hereafter be the chief legislative body of the District;
“Initial Resolution” shall mean the “Resolution Authorizing the Issuance of
$1,500,000.00 General Obligation Promissory Notes, Series 2013-14F of Milwaukee Area
Technical College District, Wisconsin”, adopted by the Governing Body on October 22,
2013;
“Note Registrar” means the Secretary of the District;
“Notes” shall mean the $1,500,000.00 General Obligation Promissory Notes, Series
2013-14F, of the District;
“Public Purposes” shall mean the public purpose of financing $1,500,000.00 of
building remodeling and improvement projects, consisting of projects included in the
District's 2013-2014 building remodeling and improvement program;
“Purchase Price” shall mean $_____________ ($1,500,000.00 par amount of
Notes, plus premium of $___________, less underwriter's discount of $______);
“Record Date” shall mean the close of business on the fifteenth day of the calendar
month next preceding any principal or interest payment date;
“Securities Depository” means The Depository Trust Company, New York, New
York, or its nominee; and
“Underwriter” means ____________.
Section 2. Authorization of the Notes. For the purpose of financing the Public
Purposes, there shall be borrowed on the full faith and credit of the District the sum of
2
$1,500,000.00; and fully registered general obligation promissory notes of the District are
authorized to be issued in evidence thereof.
Section 3. Sale of the Notes. To evidence such indebtedness, (i) the Chairperson
or the Vice Chairperson and (ii) the Secretary of the District are hereby authorized,
empowered and directed to make, execute, issue and sell to the Underwriter for, on behalf
of and in the name of the District, general obligation promissory notes in the aggregate
principal amount of One Million Five Hundred Thousand Dollars ($1,500,000.00) for the
Purchase Price, plus accrued interest to the date of delivery.
Section 4. Terms of the Notes. The Notes shall be designated “General Obligation
Promissory Notes, Series 2013-14F”; shall be dated the Dated Date; shall be numbered
one and upward; shall bear interest as shown on the Maturity Schedule below; shall be
issued in denominations of $5,000 or any integral multiple thereof; and shall mature on the
dates and in the amounts as set forth below. Interest on the Notes shall accrue from the
Interest Accrual Date and shall be payable semi-annually on June 1 and December 1 of
each year, commencing on June 1, 2014.
MATURITY SCHEDULE
Maturity
Date
Principal
Amount
June 1, 2015
June 1, 2016
June 1, 2017
June 1, 2018
$350,000
$500,000
$500,000
$150,000
Interest
Rate
The Notes of this issue shall not be subject to call and payment prior to maturity.
Section 5. Form, Execution, Registration and Payment of the Notes. The Notes
shall be issued as registered obligations in substantially the form attached hereto as
Exhibit A and incorporated herein by this reference.
The Notes shall be executed in the name of the District by the manual signatures of
(i) the Chairperson or the Vice Chairperson and (ii) the Secretary, and may be sealed with
its official or corporate seal, if any.
The principal of, premium, if any, and interest on the Notes shall be paid by the
Fiscal Agent.
Both the principal of and interest on the Notes shall be payable in lawful money of
the United States of America by the Fiscal Agent. Payment of principal of the final maturity
on the Notes will be payable upon presentation and surrender of the Notes to the Fiscal
Agent. Payment of principal on the Notes (except the final maturity) and each installment
of interest shall be made to the registered owner of each Note who shall appear on the
registration books of the District, maintained by the Note Registrar, on the Record Date and
shall be paid by check or draft of the Fiscal Agent and mailed to such registered owner at
the address appearing on such registration books or at such other address may be
furnished in writing to such registered owner to the Note Registrar.
Section 6. Note Proceeds. The sale proceeds of the Notes (exclusive of accrued
interest, printing distribution and filing fees, and any premium received) shall, forthwith
upon receipt, be placed in and kept by the District Treasurer as a separate fund to be
known as the Promissory Notes, Series 2013-14F, Borrowed Money Fund (hereinafter
referred to as the “Borrowed Money Fund”). Moneys in the Borrowed Money Fund shall be
used solely for the purposes for which borrowed or for transfer to the Debt Service Fund as
provided by law.
Section 7. Tax Levy. In order to provide for the collection of a direct annual tax
sufficient in amount to pay and for the express purpose of paying the interest on the Notes
as it falls due and also to pay and discharge the principal thereof at maturity, there is
hereby levied upon all of the taxable property in the District, in addition to all other taxes, a
nonrepealable, direct, annual tax in an amount sufficient for that purpose. This tax shall be
from year to year carried into the tax roll of the District and collected in addition to all other
taxes and in the same manner and at the same time. Said tax is to be for the following
years and in the following minimum amounts:
Year of Levy
2014
2015
2016
2017
2018
Amount of Tax
$________
$________
$________
$________
$________
The District shall be and continue without power to repeal such levy or obstruct the
collection of said tax until all such payments have been made or provided for. After the
issuance of the Notes, said tax shall be carried into the tax rolls of the District and collected
as other taxes are collected, provided that the amount of tax carried into said tax rolls with
respect to the Notes may be reduced by the amount of any surplus money in the Debt
Service Fund created pursuant to Section 8 below.
If there shall be insufficient funds from the tax levy to pay the principal of or interest
on the Notes when due, the said principal or interest shall be paid from other funds of the
District on hand, said amounts to be returned when said taxes have been collected.
There be and there hereby is appropriated from taxes levied by the District in
anticipation of the issuance of the Notes and other funds of the District on hand a sum
sufficient to be deposited in the Debt Service Fund to meet payments with respect to debt
service due for the year 2014.
Section 8. Debt Service Fund. Within the debt service fund previously established
within the treasury of the District, there be and there hereby is established a separate and
4
distinct fund designated as the “Debt Service Fund for $1,500,000.00 General Obligation
Promissory Notes, Series 2013-14F, dated December 12, 2013” (the “Debt Service Fund”),
and such fund shall be maintained until the indebtedness evidenced by the Notes is fully
paid or otherwise extinguished. The District Treasurer shall deposit in such Debt Service
Fund (i) all accrued interest received by the District at the time of delivery of and payment
for the Notes; (ii) the taxes herein levied for the specific purpose of meeting principal of and
interest on the Notes when due; (iii) such other sums as may be necessary at any time to
pay principal of and interest on the Notes when due; (iv) any premium which may be
received by the District above the par value of the Notes and accrued interest thereon; (v)
surplus moneys in the Borrowed Money Fund for the Notes; and (vi) such further deposits
as may be required by Section 67.11 of the Wisconsin Statutes.
No money shall be withdrawn from the Debt Service Fund and appropriated for any
purpose other than the payment of principal of and interest on the Notes until all such
principal and interest has been paid in full and canceled; provided (i) the funds to provide
for each payment of principal of and interest on the Notes prior to the scheduled receipt of
taxes from the next succeeding tax collection may be invested in direct obligations of the
United States of America maturing in time to make such payments when they are due or in
other investments permitted by law; and (ii) any funds over and above the amount of such
principal and interest payments on the Notes may be used to reduce the next succeeding
tax levy, or may, at the option of the District, be invested by purchasing the Notes as
permitted by and subject to Section 67.11(2)(a) of the Wisconsin Statutes in interestbearing obligations of the United States of America, in other obligations of the District or in
other investments permitted by law, which investments shall continue as a part of the Debt
Service Fund.
When all of the Notes have been paid in full and canceled, and all permitted
investments disposed of, any money remaining in the Debt Service Fund shall be
deposited in the general fund of the District, unless the District Board directs otherwise.
Section 9. Deposits and Investments. The Debt Service Fund shall be kept apart
from moneys in the other funds and accounts of the District and the same shall be used for
no purpose other than the prompt payment of principal of and interest on the Notes as the
same becomes due and payable. All moneys therein shall be deposited in special and
segregated accounts in a public depository selected under Chapter 34 of the Wisconsin
Statutes and may be temporarily invested until needed in legal investments subject to the
provisions of Sections 66.0603(1m) and 67.10(3) of the Wisconsin Statutes. All income
derived from such investments shall be regarded as revenues of the District. No such
investment shall be in such a manner as would cause the Notes to be “arbitrage bonds”
within the meaning of Section 148 of the Code or the Regulations of the Commissioner of
Internal Revenue thereunder.
The District Treasurer shall, on the basis of the facts, estimates and circumstances
in existence on the date of closing, make such certifications as are necessary to permit the
conclusion that the Notes are not “arbitrage bonds” under Section 148 of the Code or the
Regulations of the Commissioner of Internal Revenue thereunder.
5
Section 10. Sale of Notes. The terms, conditions and provisions of the Notes and
the Note Documents are, in all respects, authorized and approved. The form of the Note
Purchase Agreement is hereby approved. The Notes shall be sold and delivered in the
manner, at the Purchase Price, plus interest accrued from the Interest Accrual Date to the
closing date, pursuant to the terms and conditions set forth in the Note Purchase
Agreement.
The preparation of the Preliminary Official Statement and the Final Official
Statement dated November 26, 2013, and their use as contemplated in the Note Purchase
Agreement, are hereby approved. The Preliminary Official Statement is “deemed final” as
of its date, except for omissions or subsequent modifications permitted under Rule 15c2-12
of the Securities and Exchange Commission. The Chairperson, the Vice Chairperson and
Secretary of the District are authorized and directed to do any and all acts necessary to
conclude delivery of the Notes to the Underwriter, as soon after adoption of this Resolution
as is convenient.
Section 11. Book-Entry Only Notes. The Notes shall be transferable as follows:
(a)
Each maturity of Notes will be issued as a single Note in the name of the
Securities Depository, or its nominee, which will act as depository for the Notes. During the
term of the Notes, ownership and subsequent transfers of ownership will be reflected by
book entry on the records of the Securities Depository and those financial institutions for
whom the Securities Depository effects book entry transfers (collectively, the
“Participants”). No person for whom a Participant has an interest in Notes (a “Beneficial
Owner”) shall receive bond certificates representing their respective interest in the Notes
except in the event that the Securities Depository or the District shall determine, at its
option, to terminate the book-entry system described in this Section. Payment of principal
of, and interest on, the Notes will be made by the Fiscal Agent to the Securities Depository
which will in turn remit such payment of principal and interest to its Participants which will in
turn remit such principal and interest to the Beneficial Owners of the Notes until and unless
the Securities Depository or the District elect to terminate the book entry system,
whereupon the District shall deliver bond certificates to the Beneficial Owners of the Notes
or their nominees. Note certificates issued under this Section may not be transferred or
exchanged except as provided in this Section.
(b)
Upon the reduction of the principal amount of any maturity of Notes, the
Registered Noteowner may make a notation of such redemption on the panel of the Note,
stating the amount so redeemed, or may return the Note to the District for exchange for a
new Note in a proper principal amount. Such notation, if made by the Noteowner, may be
made for reference only, and may not be relied upon by any other person as being in any
way determinative of the principal amount of such Note Outstanding, unless the Note
Registrar initialed the notation on the panel.
(c)
Immediately upon delivery of the Notes to the purchasers thereof on the
delivery date, such purchasers shall deposit the bond certificates representing all of the
6
Notes with the Securities Depository. The Securities Depository, or its nominee, will be the
sole Noteowner of the Notes, and no investor or other party purchasing, selling or
otherwise transferring ownership of any Notes will receive, hold or deliver any bond
certificates as long as the Securities Depository holds the Notes immobilized from
circulation.
(d)
The Notes may not be transferred or exchanged except:
(1)
To any successor of the Securities Depository (or its nominee) or any
substitute depository (“Substitute Depository”) designated pursuant to (ii) below,
provided that any successor of the Securities Depository or any Substitute
Depository must be a qualified and registered “clearing agency” as provided in
Section 17A of the Securities Exchange Act of 1934, as amended;
(2)
To a Substitute Depository designated by or acceptable to the District
upon (a) the determination by the Securities Depository that the Notes shall no
longer be eligible for depository services or (b) a determination by the District that
the Securities Depository is no longer able to carry out its functions, provided that
any such Substitute Depository must be qualified to act as such, as provided in
subparagraph (1) above; or
(3)
To those persons to whom transfer is requested in written transfer
instructions in the event that:
(i)
The Securities Depository shall resign or discontinue its
services for the Notes and, only if the District is unable to locate a qualified
successor within two months following the resignation or determination of
noneligibility, or
(ii)
Upon a determination by the District that the continuation of the
book entry system described herein, which precludes the issuance of
certificates to any Noteowner other than the Securities Depository (or its
nominee) is no longer in the best interest of the Beneficial Owners of the
Notes.
(e)
The Depository Trust Company, New York, New York, is hereby appointed
the Securities Depository for the Notes.
Section 12. Undertaking to Provide Continuing Disclosure. The (i) Chairperson or
the Vice Chairperson and (ii) Secretary of the District are hereby authorized and directed to
execute on behalf of the District, the Continuing Disclosure Agreement in connection with
the Notes for the purpose of complying with the requirements of Rule 15c2-12 promulgated
by the Securities and Exchange Commission under the Securities Exchange Act of 1934,
as amended.
7
Section 13. Compliance with Federal Tax Laws.
(a)
The District represents and covenants that the project financed by the Notes
and their ownership, management and use will not cause the Notes to be “private activity
bonds” within the meaning of Section 141 of the Code, and the District shall comply with
the provisions of the Code to the extent necessary to maintain the tax-exempt status of the
interest on the Notes.
(b)
The District also covenants to use its best efforts to meet the requirements
and restrictions of any different or additional federal legislation which may be made
applicable to the Notes, provided that in meeting such requirements the District will do so
only to the extent consistent with the proceedings authorizing the Notes and the laws of
Wisconsin, and to the extent there is a reasonable period of time in which to comply.
Section 14. Rebate Fund. If necessary, the District shall establish and maintain, so
long as the Notes are outstanding, a separate account to be known as the “Rebate Fund”
for the purpose of complying with the rebate requirements of Section 148(f) of the Code.
The Rebate Fund is for the sole purpose of paying rebate to the United States of America,
if any, on amounts of bond proceeds held by the District. The District hereby covenants
and agrees that it shall pay from the Rebate Fund the rebate amounts as determined
herein to the United States of America.
The District may engage the services of accountants, attorneys, or other consultants
necessary to assist it in determining rebate amounts. Amounts held in the Rebate Fund
and the investment income therefrom are not pledged as security for the Notes and may
only be used to pay amounts to the United States. The District shall maintain or cause to
be maintained records of such determinations until six (6) years after payment in full of the
Notes and shall make such records available upon reasonable request therefor.
Section 15. Defeasance. When all Notes have been discharged, all pledges,
covenants and other rights granted to the owners thereof by this Resolution shall cease.
The District may discharge all Notes due on any date by irrevocably depositing in escrow
with a suitable bank or trust company a sum of cash and/or bonds or securities issued or
guaranteed as to principal and interest of the U.S. Government, or of a commission, board
or other instrumentality of the U.S. Government (“Government Obligations”), or of
securities wholly and irrevocably secured as to principal and interest by Government
Obligations and rated in the highest rating category of a nationally recognized rating
service, maturing on the dates and bearing interest at the rates required to provide funds
sufficient to pay when due the interest to accrue on each of said Note to its maturity or, at
the District's option, if said Note is prepayable to any prior date upon which it may be called
for redemption, and to pay and redeem the principal amount of each such Note at maturity,
or at the District's option, if said Note is prepayable, at its earliest redemption date, with the
premium required for such redemption, if any, provided that notice of the redemption of all
prepayable Notes on such date has been duly given or provided for.
Section 16. Resolution a Contract.
The provisions of this Resolution shall
8
constitute a contract between the District and the owner or owners of the Notes, and after
issuance of any of the Notes no change or alteration of any kind in the provisions of this
Resolution may be made, except as provided in Section 18, until all of the Notes have been
paid in full as to both principal and interest. The owner or owners of any of the Notes shall
have the right in addition to all other rights, by mandamus or other suit or action in any
court of competent jurisdiction, to enforce such owner's or owners' rights against the
District, the Governing Body thereof, and any and all officers and agents thereof including,
but without limitation, the right to require the District, its Governing Body and any other
authorized body, to fix and collect rates and charges fully adequate to carry out all of the
provisions and agreements contained in this Resolution.
Section 17. General Authorizations. The Chairperson, the Vice Chairperson and
the Secretary of the District and the appropriate deputies and officials of the District in
accordance with their assigned responsibilities are hereby each authorized to execute,
deliver, publish, file and record such other documents, instruments, notices and records
and to take such other actions as shall be necessary or desirable to accomplish the
purposes of this Resolution and to comply with and perform the obligations of the District
under the Notes. The execution or written approval of any document by the Chairperson,
the Vice Chairperson or Secretary of the District herein authorized shall be conclusive
evidence of the approval by the District of such document in accordance with the terms
hereof.
In the event that said officers shall be unable by reason of death, disability, absence
or vacancy of office to perform in timely fashion any of the duties specified herein (such as
the execution of Notes), such duties shall be performed by the officer or official succeeding
to such duties in accordance with law and the rules of the District.
Any actions taken by the Chairperson, the Vice Chairperson and Secretary
consistent with this Resolution are hereby ratified and confirmed.
Section 18. Amendment to Resolution. After the issuance of any of the Notes, no
change or alteration of any kind in the provisions of this Resolution may be made until all of
the Notes have been paid in full as to both principal and interest, or discharged as herein
provided, except: (a) the District may, from to time, amend this Resolution without the
consent of any of the owners of the Notes, but only to cure any ambiguity, administrative
conflict, formal defect, or omission or procedural inconsistency of this Resolution; and (b)
this Resolution may be amended, in any respect, with a written consent of the owners of
not less than two-thirds (2/3) of the principal amount of the Notes then outstanding;
provided, however, that no amendment shall permit any change in the pledge of tax
revenues of the District or the maturity of any Note issued hereunder, or a reduction in the
rate of interest on any Note, or in the amount of the principal obligation thereof, or in the
amount of the redemption premium payable in the case of redemption thereof, or change
the terms upon which the Notes may be redeemed or make any other modification in the
terms of the payment of such principal or interest without the written consent of the owner
of each such Note to which the change is applicable.
9
Section 19. Illegal or Invalid Provisions. In case any one or more of the provisions
of this Resolution or any of the Notes shall for any reason be held to be illegal or invalid,
such illegality or invalidity shall not affect any other provision of this Resolution or of the
Notes.
Section 20. Conflicting Resolutions. All ordinances, resolutions, or orders, or parts
thereof heretofore enacted, adopted or entered, in conflict with the provisions of this
Resolution, are hereby repealed and this Resolution shall be in effect from and after its
passage.
[SIGNATURE PAGE TO FOLLOW]
10
Adopted: November 26, 2013.
Bobbie Webber
Chairperson of the District
Attest:
Lauren Baker
Secretary of the District
Recorded on November 26, 2013.
Lauren Baker
Secretary of the District
[Signature Page of Sale Resolution]
$1,500,000.00 Milwaukee Area Technical College District, Wisconsin
General Obligation Promissory Notes, Series 2013-14F
EXHIBIT A
UNITED STATES OF AMERICA
STATE OF WISCONSIN
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
GENERAL OBLIGATION PROMISSORY NOTE, SERIES 2013-14F
Number
Interest
Rate
Maturity Date
Dated Date
Principal
Amount
R-___
____%
June 1, 20__
_______, 2013
$_____
CUSIP
FOR VALUE RECEIVED, Milwaukee Area Technical College District, Wisconsin,
promises to pay to CEDE & CO., or registered assigns, the principal sum of
___________________ ($_________) on the maturity date specified above, together with
interest thereon from December 12, 2013 or the most recent payment date to which
interest has been paid, unless the date of registration of this Note is after the 15th day of
the calendar month immediately preceding an interest payment date, in which case interest
will be paid from such interest payment date, at the rate per annum specified above, such
interest being payable on June 1 and December 1 of each year, with the first interest on
this issue being payable on June 1, 2014.
The Notes of this issue shall not be subject to call and payment prior to maturity.
Both principal hereof and interest hereon are hereby made payable to the registered
owner in lawful money of the United States of America, and for the prompt payment of this
Note with interest thereon as aforesaid, and the levying and collection of taxes sufficient for
that purpose, the full faith, credit and resources of the District are hereby irrevocably
pledged. The principal of this Note shall be payable only upon presentation and surrender
of this Note to the District Treasurer at the principal office of the District. Interest hereon
shall be payable by check or draft dated as of the applicable interest payment date and
mailed from the office of the District Treasurer to the person in whose name this Note is
registered at the close of business on the fifteenth day of the calendar month next
preceding each interest payment date.
This Note is transferable only upon the books of the District kept for that purpose by
the District Secretary at the principal office of the District, by the registered owner in person
or his duly authorized attorney, upon surrender of this Note together with a written
instrument of transfer (which may be endorsed hereon) satisfactory to the District Secretary
duly executed by the registered owner or his duly authorized attorney. Thereupon a new
Note or Notes of the same aggregate principal amount, series and maturity shall be issued
A-1
to the transferee in exchange therefor. The District may deem and treat the person in
whose name this Note is registered as the absolute owner hereof for the purpose of
receiving payment of or on account of the principal or interest hereof and for all other
purposes. The Notes are issuable solely as negotiable, fully registered Notes without
coupons in authorized denominations of $5,000 or any whole multiple thereof.
This Note is one of an issue aggregating $1,500,000.00 issued pursuant to the
provisions of Section 67.12(12) of the Wisconsin Statutes, for the public purpose of
financing $1,500,000.00 building remodeling and improvement projects, consisting of
projects included in the District's 2013-2014 building remodeling and improvement program
(the public purpose projects described above are hereafter referred to as the “Public
Purposes”) and is authorized by a resolution of the District Board of the District, duly
adopted by said District Board at its meeting duly convened on November 26, 2013, which
resolution is recorded in the official book of its minutes for said date.
It is hereby certified and recited that all conditions, things and acts required by law
to exist or to be done prior to and in connection with the issuance of this Note have been
done, have existed and have been performed in due form and time; that the aggregate
indebtedness of the District, including this Note and others authorized simultaneously
herewith, does not exceed any limitations imposed by law or the Constitution of the State of
Wisconsin; and that the District has levied a direct, annual irrepealable tax sufficient to pay
this Note, together with interest thereon when and as payable.
No delay or omission on the part of the owner hereof to exercise any right
hereunder shall impair such right or be considered as a waiver thereof or as a waiver of or
acquiescence in any default hereunder.
A-2
IN WITNESS WHEREOF, the District Board of Milwaukee Area Technical College
District, Wisconsin, has caused this Note to be signed on behalf of said District by its duly
qualified and acting Chairperson and Secretary, and its corporate seal to be impressed
hereon, all as of the date of original issue specified above.
MILWAUKEE AREA TECHNICAL
COLLEGE DISTRICT, WISCONSIN
By:
Bobbie Webber
Chairperson of the District
Attest:
Lauren Baker
Secretary of the District
A-3
(Form of Assignment)
FOR VALUE RECEIVED the undersigned hereby sells, assigns and transfers unto
(Please print or typewrite name and address,
including zip code, of Assignee)
(Please print or typewrite Social Security or
other identifying number of Assignee)
the within Note and all rights thereunder, hereby irrevocably constituting and appointing
(Please print or type name of Attorney)
Attorney to transfer said Note on the books kept for the registration thereof with full power of
substitution in the premises.
Dated:
NOTICE: The signature to this assignment must
correspond with the name as it appears upon the
face of the within Note in every particular without
alteration or enlargement or any change whatever.
Signature(s) guaranteed by:
A-4
Attachment FPO - 08
RESOLUTION AUTHORIZING THE ISSUANCE OF $1,500,000.00
GENERAL OBLIGATION PROMISSORY NOTES, SERIES 2013-14G
OF MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT, WISCONSIN
Resolution (F0012-11-13)
WHEREAS, Milwaukee Area Technical College District (the "District") is presently
in need of $1,500,000.00 for the public purpose of financing building remodeling and
improvement projects, consisting of projects included in the District's 2013-2014 building
remodeling and improvement program; and
WHEREAS, it is in the best interest of the District that the monies needed for such
purpose be borrowed through the issuance of general obligation promissory notes
pursuant to Section 67.12(12), Wis. Stats.; now therefore be it
RESOLVED, that the District shall issue general obligation promissory notes in the
amount of $1,500,000.00 for the public purpose of financing building remodeling and
improvement projects, consisting of the projects included in the District's 2013-2014
building remodeling and improvement program; and be it
FURTHER RESOLVED, that the District Secretary shall, within 10 (ten) days
hereafter, cause public notice of the adoption of this resolution to be given to the electors
of the District by publishing a notice thereof in the Milwaukee Journal Sentinel, a
newspaper published and having general circulation in the District, which newspaper is
found and determined to be likely to give notice to the electors, such notice to be in
substantially the form set forth in Attachment A to this resolution.
Adopted: November 26, 2013.
Bobbie Webber, Chairperson
Attest:
________________________________
Lauren Baker, District Secretary
Recorded on November 26, 2013.
________________________________
Lauren Baker, District Secretary
Attachment A
NOTICE
TO THE ELECTORS OF:
Milwaukee Area Technical
College District, Wisconsin
NOTICE IS HEREBY GIVEN that the District Board of the above-named District, at
a meeting duly called and held on November 26, 2013, adopted, pursuant to the
provisions of Section 67.12(12) of the Wisconsin Statutes, a resolution entitled,
"RESOLUTION AUTHORIZING THE ISSUANCE OF $1,500,000.00 GENERAL
OBLIGATION PROMISSORY NOTES, SERIES 2013-14G, OF MILWAUKEE AREA
TECHNICAL COLLEGE DISTRICT, WISCONSIN," which provides that the sum of
$1,500,000.00 be borrowed through the issuance of the District's general obligation
promissory notes for the public purpose of financing building remodeling and improvement
projects, consisting of projects included in the District's 2013-2014 building remodeling and
improvement program.
A copy of said resolution is on file in the District Office, 700 West State Street,
Milwaukee, Wisconsin, and is available for public inspection weekdays, except holidays,
between the hours of 8:00 A.M. and 4:00 P.M.
The District Board need not submit the resolution authorizing this borrowing to the
electors for approval unless within 30 days after the publication of this Notice there is filed
with the Secretary of the District Board a petition meeting the standards set forth in Sec.
67.12(12), Wis. Stats., requesting a referendum thereon at a special election.
Dated: November 26, 2013.
BY ORDER OF THE DISTRICT BOARD:
Lauren Baker, District Secretary
Attachment FPO – 09
Resolution F0013-11-13
RESOLUTION TO REVISE FISCAL YEAR 2013–2014
RENOVATION / REMODELING (CAPITAL) PROJECTS
(November 18, 2013)
BACKGROUND
Within the context of the Three-Year Plan, renovation and remodeling projects are identified and
implemented on an annual basis in order to properly maintain District facilities and to reflect
changing instructional and support service needs.
To comply with State regulations governing construction and remodeling, it is necessary for the
MATC Board to submit a list of applicable projects to the Wisconsin Technical College System
Board for approval. The initial approvals for Fiscal Year 2013-2014(FY 2014) projects were granted
by the MATC District Board at the June, 2013 meeting.
Continued refinement of the original FY14 project selections indicate that a change to the original
project list should be requested at this time. In the original list, Phase 4- items #1 had a budget
allocation of $1,500,000. Phase 9- #1 had a budget allocation of $150,000. Phase 12- item #3 had
a budget allocation of $325,000 & item 4 had a budget allocation of $700,000.
Advanced planning and administrative dialogue indicates that the amounts can be reduced or
reallocated and are now proposed to be distributed to 6 other projects / categories as shown on the
attached revised list.
The projects with reduced allocation are highlighted in light yellow. The four new or revised projects
receiving allocations are highlighted in light green. To accomplish all of the above, the list of projects
is proposed to be modified as shown on the attached list.
Authorization is sought from the MATC Board at this time for the above modifications, as well as to
permit the continued development and implementation of the modified projects. Approval is also
sought to seek any WTCSB approval necessary for the same modifications.
RESOLUTION
BE IT RESOLVED, that the Milwaukee Area Technical College District Board revise the list of
previously approved FY 2014 projects as shown in the attached lists, which retains a total estimated
cost of $18.0 million for the respective budgets, with the understanding that the lists may be
modified; and be it;
RESOLVED further, that the Milwaukee Area Technical College District Board approve the
aforementioned revision and authorize the Administration to continue development and
implementation of the listed projects; and be it;
RESOLVED further, that the Milwaukee Area Technical College District Board seek any WTCSB
Board approval necessary for this action and revised list of projects.
Attachment FPO-10
MILWAUKEE AREA TECHNICAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
Resolution (F0014-11-13)
GENERAL FUND
ORIGINAL BUDGET
2012-13
REVISED BUDGET
2012-13
CHANGE
REVENUES
Local Gov't - Tax Levy
$
98,988,257
$
102,727,093
$
3,738,836
State
$
18,609,690
$
19,197,982
$
588,292
Federal
$
Statutory Program Fees
$
Material Fees
$
Other Student Fees
$
Other Institutional
$
Other Resources - Transfer from Fund Balance$
517,315
44,186,228
1,544,779
3,364,700
5,040,250
-
$
$
$
$
$
$
504,003
43,141,408
1,592,774
3,403,620
4,251,420
(4,222,362)
$
$
$
$
$
$
$
(13,312)
(1,044,820)
47,995
38,920
(788,830)
(4,222,362)
(1,655,281)
125,690,700
4,475,789
19,530,344
15,638,339
17,140,079
$
$
$
$
$
$
$
$
$
$
$
(1,087,266)
46,901
(1,700,377)
1,646,165
(560,704)
(1,655,281)
EXPENDITURES
Instruction
Instructional Resources
Student Services
General Institutional
Physical Plant
$
$
$
$
$
June 30, 2013 Closing year end budget to actual adjustments
124,603,434
4,522,690
17,829,967
17,284,504
16,579,375
MILWAUKEE AREA TECHNICAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
CAPITAL FUND
ORIGINAL BUDGET
2012-13
REVISED BUDGET
2012-13
$
100,000
$
517,242
4,643,883
EXPENDITURES
Physical Plant
$
38,672,034
$
31,264,092
$ (7,407,942)
Other Financing Sources
Debt issued
$
27,500,000
$
29,846,817
$
REVENUES
Other Instiutional
Other Resources - Prior Year Project Carryover budgets
Revenues Over Expenditures
June 30, 2013 Closing year end budget to actual adjustments
CHANGE
$
$
417,242
4,643,883
2,346,817
MILWAUKEE AREA TECHNICAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
DEBT SERVICE
ORIGINAL BUDGET
2012-13
REVENUES
Local Gov't - Tax Levy
State
Federal
Statutory Program Fees
Material Fees
Other Student Fees
Other Institutional
Other Resources - Prior Year Project Carryover budgets
$
$
$
$
$
$
$
$
EXPENDITURES
Instruction
$
37,907,783
421,413
205,972
204,028
-
-
REVISED BUDGET
2012-13
$
$
$
$
$
$
$
$
$
$
37,824,602
421,441
138,833
864,661
9,196,337
-
-
CHANGE
$
$
$
$
$
$
$
$
$
$
(83,181)
28
(67,139)
660,633
9,196,337
9,706,678
-
MILWAUKEE AREA TECHNCIAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
Special Revenue - Non-Aidable (FA Activities)
ORIGINAL BUDGET
2012-13
REVENUES
State
Federal
Institutional- Others
Other Resources - Transfer from Fund Balance
EXPENDITURES
Student Services
Revised Federal and State Financial Aid awards
REVISED BUDGET
2012-13
CHANGE
$
$
$
4,805,000
36,090,088
1,775,000
$
$
$
$
4,465,982
37,239,436
1,669,190
(19,909)
$
$
$
$
$
$
(339,018)
1,149,348
(105,810)
(19,909)
684,611
-
$
42,670,088
$
43,354,699
$
684,611
Attachment FPO-11
MILWAUKEE AREA TECHNICAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
Resolution (F0015-11-13)
GENERAL FUND
ORIGINAL BUDGET
2013-14
REVENUES
Local Gov't - Tax Levy
$
Other Resources - Transfer from Fund Balance$
EXPENDITURES
Instruction
General Institutional
Physical Plant
$
$
$
REVISED BUDGET
2013-14
CHANGE
99,384,129
13,754,460
$
$
100,884,129
14,529,571
$
$
$
1,500,000
775,111
2,275,111
128,642,090
16,301,155
18,325,449
$
$
$
130,542,090
16,443,266
18,558,449
$
$
$
$
1,900,000
142,111
233,000
2,275,111
$1.5 million increase for Terminal Leave offset by $1.5 million reallocated from PTV
$600,000 in maintenance agreements split between Instructional and Physical Plant ($400,000/$200,000)
$142,111 Salary and fringe benefits for Manager, District-Wide Risk
$33,000 additional funds for Haymarket Operations
MILWAUKEE AREA TECHNICAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
CAPITAL FUND
ORIGINAL BUDGET
2013-14
REVISED BUDGET
2013-14
REVENUES
Other Instiutional
$
$
956,337
$
956,337
EXPENDITURES
Physical Plant
$
$
45,311,409
$
956,337
-
44,355,072
This adjustment is to account for the proceeds of the sale of the F Building ($975,000)
less rollover of motorcyle capital
CHANGE
MILWAUKEE AREA TECHNICAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
DEBT SERVICE
ORIGINAL BUDGET
2013-14
REVENUES
Federal
Other Instituitonal
$
$
121,188
240,000
Reclass of Build America bond interest rebate from Other Institutional to Federal
REVISED BUDGET
2013-14
$
$
242,376
118,812
CHANGE
$
$
121,188
(121,188)
MILWAUKEE AREA TECHNCIAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
Special Revenue - Non-Aidable (FA Activities)
ORIGINAL BUDGET
2013-14
REVISED BUDGET
2013-14
CHANGE
REVENUES
State
Federal
$
$
4,805,000
36,090,088
$
$
4,865,000
36,109,763
$
$
$
60,000
19,675
79,675
EXPENDITURES
Student Services
$
42,670,088
$
42,749,763
$
79,675
Revised Federal and State Financial Aid awards
MILWAUKEE AREA TECHNCIAL COLLEGE
BUDGET ADJUSTMENTS
NOVEMBER 18, 2013
ENTERPRISE FUND-PUBLIC TELEVISION
ORIGINAL BUDGET
2013-14
REVISED BUDGET
2013-14
CHANGE
REVENUE
Local Govt - Tax Levy
$
7,144,949
$
5,644,949
$
(1,500,000)
$
8,937,315
$
7,437,315
$
(1,500,000)
EXPENDITURES
Physical Plant
Reallocation of Tax Levy from PTV to General Fund
Attachment FPO – 12
Resolution F0016-11-13
RESOLUTION TO APPROVE ACCEPTANCE OF THE
FY2012-2013 COMPREHENSIVE ANNUAL FINANCIAL REPORT AND
SUPPORTING DOCUMENTS
BACKGROUND
Annually, the District undergoes an external audit of its financial systems and records as
required by Wisconsin Statutes, Wisconsin Technical College System Administrative Code, and
MATC Policy. The audit is conducted by the Board’s independent public accounting firm, Baker
Tilly Virchow, Krause & Company, LLP and results in the issuance of the auditor’s opinion on
the District’s financial statement, Report on Internal Controls and Compliance with OMB Circular
A-133 Report.
RESOLUTION
WHEREAS, the Milwaukee Area Technical College District Board has reviewed with
representatives of the independent public accounting firm, Baker Tilly Virchow, Krause &
Company, LLP, the fiscal year 2012-13 Comprehensive Annual Financial Report (CAFR) for the
year ended June 30 2013; and
RESOLVED that the Milwaukee Area Technical College District Board accepts this CAFR report
and the responsibility for the information contained therein and specifically approves the nature
and amounts of reservations and designations of fund balance as of June 30, 2013 and be it
RESOLVED further that the Milwaukee Area Technical College District Board directs the
administration to forward copies of this report to the Wisconsin Technical College System Board
and to other interested parties.
For the Fiscal Year Ended June 30, 2013
2013 Comprehensive Annual Financial Report
Attachment FPO-13
See attached report
MILWAUKEE AREA TECHNICAL
COLLEGE DISTRICT
Milwaukee, Wisconsin
REPORT ON FEDERAL AND STATE AWARDS
D
RA
FT
For the Year Ended June 30, 2013
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
YEAR ENDED JUNE 30, 2013
CONTENTS
Page
Independent Auditors’ Report on Supplementary Schedules of
Expenditures of Federal and State Awards
RA
FT
Independent Auditors’ Report on Internal Control over
Financial Reporting and on Compliance and Other Matters
Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
3-4
5-7
D
Independent Auditors’ Report on Compliance with
Requirements That Could Have a Direct and Material Effect
on Each Major Program and on Internal Control Over
Compliance in Accordance with OMB Circular A-133 and
the State Single Audit Guidelines
1-2
8-11
Schedule of Expenditures of State Awards
12-14
Notes to Schedules of Expenditures of Federal and State
Awards
15-18
Schedule of Expenditures of Federal Awards
Summary Schedule of Prior Audit Findings
19
Schedule of Findings and Questioned Costs
20-22
INDEPENDENT AUDITORS’ REPORT ON SUPPLEMENTARY
SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS
To the Board of Directors
Milwaukee Area Technical College District
Milwaukee, Wisconsin
Report on the Schedules of Expenditures of Federal and State Awards
We have audited the accompanying Schedules of Expenditures of Federal and State
Awards (the “Schedules”) of the Milwaukee Area Technical College District
(MATC) for the year ended December 31, 2013, and the related notes to the
Schedules.
RA
FT
The basic financial statements of MATC which comprise of the Statement of Net
Assets, Statement of Revenues, Expenses and Changes in Net Assets, and the
Statement of Cash Flows have been audited and a report dated September XX, 2013
has been issued. The basic financial statements are the responsibility of MATC’s
management. We did not audit the basic financial statements of MATC; they were
audited by other auditors and a separate report was issued.
D
Management’s Responsibility for the Schedules of Expenditures of Federal and
State Awards
Management is responsible for the preparation and fair presentation of the accompanying
Schedules of Expenditures of Federal and State Awards in accordance with accounting
principles generally accepted in the United States of America. This responsibility includes
the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of the Schedules that are free from material
misstatement, whether due to fraud or error.
The basic financial statements are the responsibility of the MATC’s management.
Auditors’ Responsibility
Our responsibility is to express opinions on the Schedules of Expenditures of Federal and
State Awards based on our audit. We conducted our audit in accordance with auditing
standards generally accepted in the United States of America; the standards applicable to
financial audits contained in Government Auditing Standards issued by the Comptroller
To the Board of Directors
Milwaukee Area Technical College District
General of the United States; the provisions of Office of Management and Budget
Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and
the provisions of the State Single Audit Guidelines issued by the Wisconsin Department
of Administration. Those standards, Office of Management and Budget Circular A-133
and State Single Audit Guidelines, require that we plan and perform the audit to obtain
reasonable assurance about whether the Schedules of Expenditures of Federal and State
Awards are free from material misstatement.
RA
FT
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the Schedules. The procedures selected depend on the auditor’s judgment,
including the assessment of the risks of material misstatement of the Schedules, whether
due to fraud or error. In making those risk assessments, the auditor considers internal
control relevant to the MATC’s preparation and fair presentation of the Schedules in
order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the MATC’s internal control.
Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation
of the Schedules.
Opinion
D
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinions.
In our opinion, the Schedules of Expenditures of Federal and State Awards referred
to above present fairly, in all material respects, the results of the MATC’s
operations of Federal and State awards for the year ended June 30, 2013, in
accordance with accounting principles generally accepted in the United States of
America.
Milwaukee, Wisconsin
September XX, 2013
2
FT
RA
D
VK’s report on Internal Control
3
D
RA
FT
VK’s report on Internal Control
4
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL AND MAJOR
STATE PROGRAM; REPORT ON INTERNAL CONTROL OVER
COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 AND THE STATE
OF WISCONSIN SINGLE AUDIT GUIDELINES (“STATE”)
To the Board of Directors
Milwaukee Area Technical College District
Milwaukee, Wisconsin
Report on Compliance for Each Major Federal and Major State Program
RA
FT
We have audited Milwaukee Area Technical College District (MATC) compliance
with the types of compliance requirements described in the U.S. Office of
Management and Budget (OMB) Circular A-133 Compliance Supplement and the
State of Wisconsin Single Audit Guidelines that could have a direct and material
effect on each of MATC’s major federal and major state programs for the year
ended June 30, 2013. MATC’s major federal and major state programs are
identified in the summary of auditor’s results section of the accompanying schedule
of findings and questioned costs.
Management’s Responsibility
D
Management is responsible for compliance with the requirements of laws, regulations,
contracts, and grants applicable to its federal and major state programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the MATC of
Milwaukee, Wisconsin’s major federal and state programs based on our audit of the types of
compliance requirements referred to above. We conducted our audit of compliance in
accordance with auditing standards generally accepted in the United States of America; the
standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States; Office of Management and Budget
Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and
with State Single Audit Guidelines issued by the Wisconsin Department of Administration.
To the Board of Directors
Milwaukee Area Technical College District
Those standards, OMB Circular A-133 and the State of Wisconsin Single Audit Guidelines,
require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types of compliance requirements referred to above that could have
a direct and material effect on a major federal or major state program occurred. An audit
includes examining, on a test basis, evidence about MATC’s compliance with those
requirements and performing such other procedures as we considered necessary in the
circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for
each major federal and major state program. However, our audit does not provide a legal
determination of MATC’s compliance.
FT
Opinion on Each Major Federal and Major State Program
RA
In our opinion, MATC complied, in all material respects, with the types of compliance
requirements referred to above that could have a direct and material effect on each of its
major federal and major state programs for the year ended June 30, 2013.
Report on Internal Control Over Compliance
D
Management of MATC is responsible for establishing and maintaining effective internal
control over compliance with the types of compliance requirements referred to above. In
planning and performing our audit of compliance, we considered MATC’s internal
control over compliance with the types of requirements that could have a direct and
material effect on each major federal or major state program to determine the auditing
procedures that are appropriate in the circumstances for the purpose of expressing an
opinion on compliance for each major federal and major state program and to test and
report on internal control over compliance in accordance with OMB Circular A-133 and
the State of Wisconsin Single Audit Guidelines but not for the purpose of expressing an
opinion on the effectiveness of internal control over compliance. Accordingly, we do not
express an opinion on the effectiveness of MATC’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a
control over compliance does not allow management or employees, in the normal course
of performing their assigned functions, to prevent, or detect and correct, noncompliance
with a type of compliance requirement of a federal or state program on a timely basis.
6
To the Board of Directors
Milwaukee Area Technical College District
A material weakness in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement
of a federal or state program will not be prevented, or detected and corrected, on a timely
basis.
A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance with a type of
compliance requirement of a federal or state program that is less severe than a material
weakness in internal control over compliance, yet important enough to merit attention by
those charged with governance.
RA
FT
Our consideration of internal control over compliance was for the limited purpose
described in the first paragraph of this section and was not designed to identify all
deficiencies in internal control over compliance that might be material weaknesses or
significant deficiencies. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses. However, material weaknesses
may exist that have not been identified.
Purpose of this Report
D
The purpose of this report on internal control over compliance is solely to describe the
scope of our testing of internal control over compliance and the results of that testing
based on the requirements of OMB Circular A-133 and the State of Wisconsin Single
Audit Guidelines. Accordingly, this report is not suitable for any other purpose.
Milwaukee, Wisconsin
September XX, 2013
7
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended June 30, 2013
Federal Grantor Pass-Through
Grantor Program Title/Program Title
CFDA
Number (a)
Project
Identification
Internal
Project
Identification
Grant Period
84.002
84.002
84.002
84.002
84.002
84.002
84.002
84.002
84.002
84.002
84.002
09-401-146-123
09-401-146-123
09-402-146-113
09-401-146-123
09-401-146-123
09-401-146-123
09-629-146-163
09-401-146-123
09-401-146-123
09-401-146-123
09-401-146-123
14010
14011
14020
14430
14450
14530
16290
18110
18130
18890
18900
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
Award
Amount
Federal
Revenues
Total
Expenditures
Match
RA
U.S. Department of Education
Passed Through Wisconsin Technical College System Board
Adult Education State Grant Program
AEFL Comprehensive Program
AEFL Bilingual Program
Institutionalized Individuals
Multicultural Community Services-ABE
SDC-ABE
Journey House-Basic Skills
Bilingual English Lit/Civic Educ
Neighborhood House-ABE
Adult Learning Center - ABE
YWCA-AEFL
Milwaukee Achievers-AEFL
FT
Major Federal Award Programs
$
490,127
196,673
61,681
19,232
20,816
33,858
16,200
9,872
9,975
9,975
9,940
$
490,127
196,673
61,681
19,232
20,816
33,858
16,200
9,872
9,975
9,975
9,940
$
662,000 $
20,560
-
1,152,127
196,673
82,241
19,232
20,816
33,858
16,200
9,872
9,975
9,975
9,940
878,349
878,349
682,560
1,560,909
605,949
49,951,135
118,403
485,084
36,148,403
-
605,949
49,951,135
118,403
485,084
36,148,403
-
-
605,949
49,951,135
118,403
485,084
36,148,403
-
Total Student Financial Award Cluster
87,308,974
87,308,974
-
87,308,974
Total Major Federal Award Programs
88,187,323
88,187,323
682,560
88,869,883
U.S. Department of Education
Student Financial Assistance Cluster Programs
Federal Supplemental Educational Opportunity
Grant Program (FSEOG)
Federal Family Education Loan Program - Loans
Federal Family Education Loan Program - Administration
Federal Work Study (FWS)
Federal Pell Grant Program
Nursing Grants - ACG Academic Competitiveness
84.007
84.032
84.032
84.033
84.063
84.375
N/A
N/A
N/A
N/A
N/A
N/A
60400
NONE
NONE
61000
60600
60450
D
Total 84.002
8
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended June 30, 2013
Federal Grantor Pass-Through
Grantor Program Title/Program Title
CFDA
Number (a)
Project
Identification
Internal
Project
Identification
Award
Amount
Grant Period
Federal
Revenues
Total
Expenditures
Match
Nonmajor Federal Award Programs
10.558
U. S. Department of Agriculture
Passed Through Wisconsin Dept. of Workforce Development
FSET
FSET - 50/50
FSET
FSET - 50/50
10.561
10.561
10.561
10.561
7/1/12 to 6/30/13
12-FSET-30
12-FSETMATCH-30
13-FSET-30
13-FSETMATCH-30
RA
Total 10.561
11.550
U.S. Department of Housing and Urban Development
Passed through City of Milwaukee
Hillside Learning Lab
Hillside Learning Lab
14.866
14.866
B112171-A
B112353-A
D
U. S. Department of Commerce
National Telecommunications and Information Administration
Public Telecommunications Facilities Planning and Construction
Total 14.866
19930
19931
10230
10240
U.S. Department of labor, Employment and Training Administration
Passed Through Milwaukee Area Workforce Investment Board
Pathways to Health Careers
Pathways to Health Careers
DOL Green Capacity
17.259
17.259
17.259
1/1/12 to 12/31/12
1/1/12 to 12/31/12
1/1/13 to 12/31/13
1/1/13 to 12/31/13
FT
U. S. Department of Agriculture
Passed Through Wisconsin Department of Public Instruction
Child Care Centers Food Rebate
12-WIAISY-30
13-WIAISY-30
V10-GREEN-M0001
17.279
36,014
$
-
$
36,014
308,137
327,759
204,357
167,093
244,865
170,028
204,356
167,093
170,028
167,093
244,865
340,057
204,356
334,186
1,007,346
786,343
337,121
1,123,464
347,372
347,372
-
347,372
19920
10290
1/1/12 to 12/31/12
1/1/13 to 12/31/13
24,497
17,977
24,497
17,977
-
24,497
17,977
42,474
42,474
-
42,474
47,196
87,682
-
25,205
87,682
-
-
25,205
87,682
-
134,878
112,887
-
112,887
69,730
69,730
-
69,730
18490
9
$
7/1/12 to 6/30/13
19980
10300
19740
12-010
36,014
66998
11/1/11 to 8/31/12
9/1/12 to 8/31/13
3/3/09 to 4/30/11
Total 17.259
Community Based Job Training Grant
Employment Training Administration
Green Jobs Training
$
7/1/12 to 6/30/13
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended June 30, 2013
Federal Grantor Pass-Through
Grantor Program Title/Program Title
Project
Identification
Internal
Project
Identification
Grant Period
TC-23775-12-60-A-55
10270
10/1/12 to 9/30/16
47.076
47.076
47.076
DUE-0969360
DUE-1060651
DUE-1104186
19650
19840
19890
7/1/10 to 6/30/13
7/1/11 to 6/30/13
7/1/11 to 6/30/13
122,287
55,066
61,137
122,287
55,066
61,137
-
122,287
55,066
61,137
47.076
DUE-1204930
10320
9/13/12 to 6/30/13
71,536
55,335
-
55,335
310,026
293,825
-
293,825
CFDA
Number (a)
Award
Amount
Federal
Revenues
Total
Expenditures
Match
U.S. Department of labor, Employment and Training Administration (continued)
Passed Through Northeast Wisconsin Technical College
Making the Future
17.282
National Science Foundation
BEST
STEM
H2O Options
Passed Through Peralta Community College District
BEST Center
FT
Nonmajor Federal Award Programs (continued)
RA
Total 47.076
$
40,768
$
40,768
$
- $
40,768
81.086
DE-EE0003852
19630
7/1/12 to 6/30/13
170,499
150,077
-
150,077
U.S. Department of Education
Vocational Education - Basic Grants to States
Achieving Student Success (Special Needs)
Achieving Student Success (Multicultural)
Achieving Student Success (Bilingual)
Achieving Student Success (Academic Support)
Tech Prep
Strengthening CTE Programs - Health
Strengthening CTE Programs - Tech
Strengthening CTE Programs - Business
MATC NTO Project
I Suceed
84.048
84.048
84.048
84.048
84.048
84.048
84.048
84.048
84.048
84.048
09-418-150-233
09-418-150-233
09-418-150-233
09-418-150-233
09-427-150-213
09-690-150-253
09-690-150-253
09-690-150-253
09-882-150-263
09-986-150-203
14181
14182
14184
14187
14270
16901
16902
16905
18820
19860
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
543,663
31,593
237,322
606,104
59,195
80,346
125,520
143,482
87,337
100,000
543,663
31,593
237,322
606,104
59,195
54,173
106,966
154,878
83,660
100,000
1,286,000
-
1,829,663
31,593
237,322
606,104
59,195
54,173
106,966
154,878
83,660
100,000
2,014,562
1,977,554
1,286,000
3,263,554
D
U.S. Department of Energy
Master Curriculum Development
Total 84.048
Pathways to Construction Trades
84.116W
P116W090125
19370
1/1/10 to 12/31/13
133,326
117,399
-
117,399
Migrant Education - High School Equivalency Program
HEP
84.141A
S141A040019
19230
7/1/12 to 6/30/13
129,508
129,508
-
129,508
84.184T
Q184T100267
19700
10/1/2010 to 5/31/13
242,535
242,535
-
242,535
Emergency Management
10
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended June 30, 2013
Federal Grantor Pass-Through
Grantor Program Title/Program Title
CFDA
Number (a)
Project
Identification
Project
Identification
Grant Period
84.335A
84.335A
P335A100062
P335A100062
19900
10220
10/1/11 to 9/30/12
10/1/12 to 9/30/13
Award
Amount
Federal
Revenues
Total
Expenditures
Match
Nonmajor Federal Award Programs (continued)
U.S. Department of Education (continued)
Higher Education Programs
CCAMPIS
CCAMPIS
$
Total 84.335A
Total Nonmajor Federal Award Programs
Total Federal Award Programs
58,989
145,542
$
- $
-
58,989
145,542
204,531
204,531
-
204,531
16530
7/1/12 to 6/30/13
176,492
141,140
-
141,140
93.721
90CC0079/01
19880
4/2/11 to 8/31/12
17,536
17,536
-
17,536
5,077,597
4,709,693
1,623,121
6,332,814
FT
S149A110005
RA
U.S. Department of Health and Human Services
Passed Through Cuyahoga Community College
HIT Consortium
$
84.149A
D
CAMP
58,989
145,542
11
$
93,264,920
$
92,897,016
$
2,305,681
$
95,202,697
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF STATE AWARDS
For the Year Ended June 30, 2013
State ID
Number (a)
Project
Identification
Internal
Project
Identification
Grant Period
Wisconsin Technical College Systems Board
State Aids for Technical Colleges
292.105
(d)
N/A
07/1/12 to 6/30/13
Teaching and Learning Thru Technology
292.123
09-477-123-113
14770
7/1/12 to 6/30/13
State Grantor Pass-Through
Grantor Program Title/Program Title
Award
Amount
State
Revenue
Total
Expenditures
Match
Major State Award Programs
$
Nonmajor State Award Programs
Wisconsin Higher Educational Aids Board
Higher Education Grant
GI Bill Remission Funding
Minority Undergraduate Retention Grant
Wisconsin Covenant Foundation
Wisconsin Covenant Scholars
Talent Incentive Program
HSNL Nursing Grants
Indian Student Assistance Grants
(d)
(d)
(d)
D
Total 235.xxx
Wisconsin Technical College Systems Board
Displaced Homemakers:
Transition: Choices for Displaced Homemakers
(d)
(d)
(d)
N/A
N/A
N/A
RA
235.102
235.105
235.107
235.131
235.108
235.114
235.117
235.132
FT
Total Major State Award Programs
N/A
N/A
N/A
07/1/12 to 6/30/13
07/1/12 to 6/30/13
07/1/12 to 6/30/13
07/1/12 to 6/30/13
07/1/12 to 6/30/13
07/1/12 to 6/30/13
07/1/12 to 6/30/13
07/1/12 to 6/30/13
17,835,371
$
17,835,371
$
-
$
17,835,371
66,800
65,607
66,800
132,407
17,902,171
17,900,978
66,800
17,967,778
3,944,863
128,201
184,545
25,500
33,189
207,588
11,997
58,300
3,944,863
128,201
184,545
25,500
33,189
207,588
11,997
58,300
-
3,944,863
128,201
184,545
25,500
33,189
207,588
11,997
58,300
4,594,183
4,594,183
-
4,594,183
86,119
9,569
95,688
-
-
-
82,628
27,543
110,171
292.106
09-406-106-113
14060
7/1/12 to 6/30/13
87,165
292.107
(d)
N/A
07/1/12 to 6/30/13
-
292.109
09-644-109-113
16440
7/1/12 to 6/30/13
82,628
Supplemental State Aids
for Non Resident Students
Minority Student Participation and Retention Program
Minority Student Retention
12
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF STATE AWARDS
For the Year Ended June 30, 2013
State ID
Number (a)
Project
Identification
Internal
Project
Identification
Grant Period
Wisconsin Technical College Systems Board (continued)
Incentive Grants
Alternative Basic Education and Family Literacy
MUL-ABE
CYD-Basic Skills
Spanish Center-Basic Skills
Childrens Outing Association _ Basic Skills
MCC - Basic Skills
MATC CAN ISIS
ELL Welding
Dual ABE/Gen Ed
TSA Interior Design
TSA Interior Design
292.112
292.112
292.112
292.112
292.112
292.112
292.112
292.112
292.112
292.112
292.112
09-410-112-123
09-410-112-123
09-410-112-123
09-410-112-123
09-410-112-123
09-410-112-123
09-951-112-163
09-995-112-163
09-996-112-163
09-018-112-152
09-018-112-153
14100
14440
14510
14570
18120
18310
19510
19950
19960
10180
10180
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/11 to 6/30/12
7/1/12 to 6/30/13
Passed Through Waukesha County Technical College
Barber Curriculum and Technical Skills Attainment
292.112
Award
Amount
State
Revenue
Total
Expenditures
Match
Nonmajor State Award Programs (continued)
Workforce Advancement Training
Aerotek Commercial Stafing
Kinetic Manufacturing
Kickhaeffer Manufacturing
Boys and Girls Clubs of Greater Milw
Compco Steel
RBC Manufacturing
Master Lock MSSC Training
FT
RA
Transitioning for College Success
292.115
N/A
09-407-115-113
D
Total 292.112
292.116
292.116
292.116
292.116
292.116
292.116
292.116
09-999-116-112
09-010-116-113
09-012-116-113
09-014-116-113
09-015-116-113
09-017-116-113
09-954-116-113
10090
N/A
292.xxx
N/A
576,511
23,222
32,906
33,250
10,583
9,872
45,000
45,000
45,000
3,000
16,000
$
576,511
23,222
32,906
33,250
10,583
9,872
45,000
45,000
45,000
3,000
12,881
$
15,000
15,000
15,000
-
-
$
576,511
23,222
32,906
33,250
10,583
9,872
60,000
60,000
60,000
3,000
12,881
427
427
840,771
837,652
45,000
882,652
427
14070
7/1/12 to 6/30/13
23,638
23,638
7,879
31,517
19990
10100
10120
10140
10150
10170
19540
7/1/11 to 8/31/12
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
7/1/12 to 6/30/13
18,216
37,421
26,093
11,520
8,835
9,371
18,216
37,421
26,093
11,520
8,835
7,322
-
36,432
74,842
52,186
23,040
17,670
16,693
111,456
109,407
-
220,863
30,103
30,103
-
30,103
Total 292.116
2% Hazard Insurance
$
N/A
13
07/1/12 to 6/30/13
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF EXPENDITURES OF STATE AWARDS
For the Year Ended June 30, 2013
State ID
Number (a)
Project
Identification
Internal
Project
Identification
Grant Period
Wisconsin Technical College Systems Board (continued)
Healthcare Education Grants
Health Care Services Management
Student Retention-Exam Pass Rates
292.161
292.161
09-981-161-133
09-983-161-113
19810
19830
7/1/12 to 6/30/13
7/1/12 to 6/30/13
Wisconsin Department of Natural Resources
State Aid - Computers
370.503
N/A
Wisconsin Department of Revenue
State Aid in Lieu of Computer Taxes
835.109
N/A
State Grantor Pass-Through
Grantor Program Title/Program Title
Award
Amount
State
Revenue
Total
Expenditures
Match
Nonmajor State Award Programs (continued)
Total Nonmajor State Award Programs
Total State Award Programs
FT
$
200,000
143,348
343,348
$
-
$
200,000
143,348
343,348
07/1/12 to 6/30/13
4,539
4,539
-
4,539
N/A
07/1/12 to 6/30/13
1,621,210
1,621,210
-
1,621,210
1/1/12 to 12/31/12
1/1/13 to 12/31/13
13,952
21,854
13,952
21,854
-
13,952
21,854
35,806
35,806
-
35,806
7,774,847
7,768,632
89,991
7,970,079
25,677,018
25,669,610
156,791
25,937,857
RA
Total 20.395
Statute 20.395 M/C-12-09-721-V
Statute 20.395 M/C-13-09-753-V
200,000
143,348
343,348
N/A
19940
10250
D
Wisconsin Department of Transportation
Basic Motorcycle Rider
Basic Motorcycle Rider
$
14
MILWAUKEE AREA
TECHNICAL COLLEGE DISTRICT
NOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS
For the Year Ended June 30, 2013
Scope of Review
FT
The Milwaukee Area Technical College District Board (District) oversees the
operation of the Milwaukee Area Technical College (MATC) under the provisions
of Chapter 38 of the Wisconsin Statutes. The District includes Milwaukee County,
most of Ozaukee County and portions of Waukesha and Washington Counties and
the local municipalities located therein. Activities of the District are subject to the
audit requirements contained in the scope of the Office of Management and Budget
Circular No. A-133 Audits of States, Local Governments and Non-Profit
Organizations and the State of Wisconsin Single Audit Guidelines.
(a) Programs Subject to Single Audit
RA
Federal awards received by the District (either directly from the federal
government or passed through the State of Wisconsin), awards received from
the State of Wisconsin and awards to the District passed through other
governmental entities have been included in the Schedules of Expenditures of
Federal and State Awards.
The following amounts are noncash award programs included on the Schedules
of Expenditures of Federal and State Awards. No monies were received or
expended by the District. However, the program is included in the scope of the
Single Audit within the Student Financial Assistance cluster:
D
(1)
Loans
Disbursed
Program
Subsidized
$ 32,043,480
Unsubsidized
17,907,655
Total Direct Loan Program
$ 49,951,135
15
MILWAUKEE AREA
TECHNICAL COLLEGE DISTRICT
NOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS
For the Year Ended June 30, 2013
( 2)
Summary of Significant Accounting Policies
(a) Revenue Recognition
Consistent with the District’s 2013 basic financial statements, revenues and
expenditures included in the Schedules are presented on the accrual basis of
accounting. Under this basis, revenues are recognized in the accounting period
in which they are earned and expenditures are recognized in the accounting
period in which the liability is incurred.
FT
(b) Cost Allocation
(c) Sub-grantee
RA
The District has a plan for allocation of indirect costs related to federal and
state awards. The amounts allocated to awards during a fiscal year are based on
the total costs of central services, the portion to be allocated to the departments
and the portion that the District can reasonably expect to recover through
reimbursement by federal and/or state programs.
D
Certain program funds are passed through the District to sub-grantee
organizations. The Schedules do not contain separate schedules disclosing how
the sub-grantees outside of the District’s control utilized the funds. The
District requires sub-grantees to submit a separate audit report disclosing the
use of the program funds.
(3)
Oversight Agency
Although the Department of Education has been designated as the District’s federal
oversight agency for the single audit, certain responsibilities related to the single
audit have been delegated by the Department of Education to the Wisconsin
Technical College System Board.
16
MILWAUKEE AREA
TECHNICAL COLLEGE DISTRICT
NOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS
For the Year Ended June 30, 2013
(4)
Contingency
All federal and state awards are subject to review and audit by the grantor agencies.
Such audits could lead to requests for reimbursements by the grantor agencies for
costs disallowed under the terms of the awards. It is the opinion of District
management that all costs charged against federal and state awards are allowable
under the regulations of those programs .
FT
Schedule of Subrecipient Awards
The following schedule is a summary of federal and state awards which have been
passed through to subrecipients:
Federal
CFDA/State
ID
Number
10.561
10.561
17.259
81.086
84.002
84.002
84.002
84.002
84.002
84.002
84.002
292.112
292.112
292.112
292.112
292.112
RA
Subrecipient/Program FY13
Milwaukee Employment and Training - FSET
Milwaukee Employment and Training - FSET
Running Rebels-Pathways to Health Careers
UWM-Master Curriculum Dev. For Energy
Adult Learning Center-ABE
Journey House-ABE
Milwaukee Achievers-ABE
Multicultural Community Services-ABE
Neighborhood House-ABE
Social Development-ABE
YWCA-ABE
Career Youth Development-Basic Skills
Childrens Outing Association-Basic Skills
Council for the Spanish Speaking-Basic Skills
Milwaukee Careers Cooperative-Basic Skills
Milwaukee Urban League-Basic Skills
D
(5)
17
Project
Identification
Number
12-FSET-30
13-FSET-30
12-WIAISY-30
DE-EE0003852
09-401-146-123
09-401-146-123
09-401-146-123
09-401-146-123
09-401-146-123
09-401-146-123
09-401-146-123
09-410-112-123
09-410-112-123
09-410-112-123
09-410-112-123
09-410-112-123
Federal
$ 122,618
136,669
877
34,391
9,975
33,858
9,940
19,232
9,872
20,816
9,975
$ 408,223
State
$
32,906
10,583
33,250
9,872
23,222
$ 109,833
MILWAUKEE AREA
TECHNICAL COLLEGE DISTRICT
NOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS
For the Year Ended June 30, 2013
(6)
Reconciliation of federal and state awards to the basic financial statements
Reconciliation of Federal Revenue
Federal revenue per Basic Financial Statements
Medicare
Other
Noncash awards - Direct Loan Program
Reconciliation of State Revenue
$ 92,897,016
FT
Total Federal Revenue per Schedule(direct and pass-through)
$ 43,356,363
(426,805)
16,323
49,951,135
RA
State revenue per Basic Financial Statements
State grants
State operating appropriation
Total State Revenue per Basic Financial Statements
$
6,386,436
19,456,581
25,843,017
(211,900)
38,493
Total State Revenue per Schedule(direct and pass-through)
$ 25,669,610
D
ECB reported as State revenue in the Basic Financial Statements
Other
18
MILWAUKEE AREA
TECHNICAL COLLEGE DISTRICT
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS
For the Year Ended June 30, 2013
Condition:
Five of twenty student files reviewed for compliance with Title IV refund requirements
were found not to have been timely refunded. $3,963.15 was properly refunded but not
within the required timeframe.
Recommendations:
Strengthen procedures for timely reporting of students who dropped all classes to the
Customer Service Department.
FT
Management Response:
D
Current Status
RA
The administration sends out notices to all faculty several times during the semester to
remind them of the importance of timely reporting of students withdrawing or never
attending their classes. Our financial aid staff is also offering a training session for faculty
to address the importance of the reporting issue. The financial aid department is
implementing the use of our Datatel/Ellucian R2T4 reporting module to reduce reporting
time to meet requirements.
MATC implemented its corrective action for Title IV refund. There were no findings for
the year ended June 30, 2013. This finding has been satisfactorily cleared.
19
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2013
Section I - Summary of Auditors' Results
Financial Statements
Type of auditor's report issued:
Internal control over financial reporting:
Material weakness(es) identified?
Significant deficiencies identified?
Unmodified
Federal or State Awards
Internal control over major programs:
Material weakness(es) identified?
Significant deficiencies identified?
RA
Type of auditor's report issued on compliance
for major programs:
FT
Noncompliance material to
basic financial statements noted?
Any audit findings disclosed that are required to be
reported in accordance with Section .510(a) of
OMB Circular A-133 or the state single audit guidelines?
yes
yes
X
X
No
No
yes
X
No
yes
yes
X
X
No
No
yes
X
No
Unmodified
D
Identification of major federal programs:
84.032
84.033
84.063
84.375
Name of Federal Program or Cluster
Student Financial Assistance Cluster:
Federal Supplemental Educational
Opportunity Grant Program
Federal Family Education Loan
Federal Work Study
Federal Pell Grant Program
Nursing Grant - ACG Academic Competiveness
84.002
Adult Education State Grant Program
CFDA Number
84.007
20
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2012
Identification of major state programs:
Name of State Program
State Aid for Technical Colleges
Teaching and Learning With Technology
Identification Number
292.105
292.123
Dollar threshold used to distinguish between
Type A and Type B programs:
Federal
$ 1,353,995
Auditee qualified as low-risk auditee?
Federal programs
State programs
yes
yes
no
no
FT
Section II - Financial Statement Findings
X
X
State
$ 100,000
RA
There were no findings reported in accordance with Generally Accepted Government Auditing Standards.
Section III - Federal and State Award Findings and Questioned Costs
D
There were no findings or questioned costs reported in accordance with OMB Circular A133.510(a) or
the State of Wisconsin Single Audit Guidelines.
21
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2013
Section IV - Other Issues
1.
X
no
yes
yes
yes
yes
yes
yes
X
X
X
X
X
X
no
no
no
no
no
no
Was a Management Letter or other document conveying
audit comments issued as a result of this audit?
yes
X
no
D
4.
RA
Wisconsin Technical College Systems Board
Wisconsin Higher Educational Aids Board
Wisconsin Department of Natural Resource
Wisconsin Department of Revenue
Wisconsin Department of Transportation
Wisconsin Department of Commerce
3.
yes
Does the audit report show audit issues (i.e., material
non-compliance,
non-material
non-compliance,
questioned costs, material weakness, significant
deficiencies, management letter comment, excess
revenue or excess reserve) related to grants/contracts
with funding agencies that require audits to be in
accordance with the State Single Audit Guidelines :
FT
2.
Does the auditor's report or the notes to the financial
statements include disclosure with regard to substantial
doubt as to the auditee's ability to continue as a going
concern?
Name and signature of partner
William B. Coleman, CPA, Partner
5.
9/XX/2013
Date of report
22
Attachment FPO-14
See attached report
E DWARD B. S COTT , F.S.A.
D IRECT L INE : (615) 665-5451
F AX : (615) 665-1650
E MAIL : E DWARD .B.S COTT @ BPSM . COM
November 4, 2013
Ms. Julie Foley
Human Resources
Milwaukee Technical College
700 West State Street
Milwaukee, WI 53233-1443
Dear Julie:
The attached report summarizes the results of an actuarial valuation as of July 1, 2013 for Milwaukee Area
Technical College. We trust this report will be helpful in the formulation of policy with respect to the
operation and financing of the plan.
The opportunity to serve Milwaukee Area Technical College is appreciated, and we will be pleased to
supplement this report in any way, as you request.
The actuarial valuation summarized in this report has been performed utilizing generally accepted actuarial
principles and is based on actuarial assumptions, each of which is considered to be reasonable taking into
account the experience of the plan and which, in combination, represent a best estimate of the anticipated
experience of the plan.
Sincerely,
Edward B. Scott, F.S.A.
Consulting Actuary
cc: Lori Murphy
g:\7---\9--\47\2013 gasb 45 report\gasb 45 report_revised.doc
Leah Sardiga
Actuarial Analyst
MILWAUKEE AREA TECHNICAL COLLEGE
POST EMPLOYMENT BENEFITS
OTHER THAN PENSIONS
GASB 45 VALUATION AND REPORT AS OF
JUNE 30, 2013 AND JUNE 30, 2014
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
CONTENTS
Summary of Report
2
Yearly Comparison of Selected Plan Information ............................................................................. 2
Annual Required Contribution .......................................................................................................... 3
Net OPEB Obligation........................................................................................................................ 3
Basis of Valuation
4
Summary of Actuarial Assumptions .................................................................................................. 4
Summary of Plan Provisions ............................................................................................................. 7
Plan Assets
8
Summary of Operations..................................................................................................................... 8
Development of Valuation Assets ..................................................................................................... 8
Actuarial Computations
9
Actuarial Balance Sheet as of July 1 ................................................................................................. 9
Determination of Annual Required Contribution .............................................................................. 9
Sensitivity Testing of Actuarial Assumptions ................................................................................. 10
Financial Disclosure
11
Schedule of Funding Progress ......................................................................................................... 11
Schedule of Employer Contributions .............................................................................................. 11
Bryan, Pendleton, Swats & McAllister, LLC
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
SUMMARY OF REPORT
An actuarial valuation of the post employment medical benefits provided by the Milwaukee Area Technical
College has been performed as of July 1, 2013. The purpose of the valuation is to determine the Annual Required
Contributions for the Milwaukee Technical College under selected actuarial cost methods and amortization
methods as prescribed by Statement No. 45 of the Governmental Accounting Standards Board.
Yearly Comparison of Selected Plan Information
Projected Unit Credit, Level Dollar
FYE 2012
Number of Participants
Actives (Medical Plan Participants)
Actives (Life Insurance Plan Participants)
Actives (Participant in Either Plan)
Retirees (Medical Plan Participants)
Retirees (Life Insurance Plan Participants)
FYE 2013
FYE 2014
1,309
1,318
1,421
737
810
1,154
1,232
1,232
805
925
1,154
1,232
1,232
805
925
Annual Projected Payroll
Average Projected Earnings
$ 119,038,593
$ 83,771
$ 95,652,698
$ 77,640
$ 99,478,806
$ 80,766
Present Value of Benefits
Unfunded Accrued Liability
$ 306,128,299
$ 256,358,698
$ 315,759,788
$ 272,331,216
$ 321,788,187
$ 260,112,817
Market Value of Assets (BOY)
Actuarial Value of Assets (BOY)
$ 9,089,402
$ 9,244,513
$ 9,515,047
$ 10,060,543
$ 20,669,600
$ 21,225,318
Annual Funding Levels
Normal Cost
% of Payroll
$ 5,646,383
4.7 %
$ 4,844,170
5.1 %
$ 5,086,378
5.1 %
Annual Required Contribution*
% of Payroll
$ 15,802,530
13.3 %
$ 15,613,648
16.3 %
$ 15,384,022
15.5 %
Expected Contribution
% of Payroll
$ 10,116,591
8.5 %
$ 19,294,848
20.2 %
$ 11,038,436
11.1 %
$ 5,685,939
4.8 %
$0
0.0 %
$ 4,345,586
4.4 %
Net Cost**
% of Payroll
* The Annual Required Contribution cannot be less than the projected payout amount. The calculated amount
shown for the 2013 fiscal year is for informational purposes only.
** The Net Cost for the 2013 fiscal year was calculated to be less than zero. GASB 45 does not permit this figure
to be less than zero, so it was changed for reporting purposes.
Bryan, Pendleton, Swats & McAllister, LLC
2
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
SUMMARY OF REPORT
On the basis of the valuation, it has been determined that the Annual Required Contribution for the years ending
June 30, 2013 and June 30, 2014 for the plan, as described in the Schedule of Benefits, are as follows:
Annual Required Contribution
Projected Unit Credit, Level Dollar
FYE 2013
FYE 2014
% Increase
Number of active employees
Total projected payroll
Average per employee
1,232
$ 95,652,698
$ 77,640
1,232
$ 99,478,806
$ 80,766
0.00 %
4.00 %
4.00 %
Annual Required Contribution*
% of Payroll
$ 15,613,648
16.3 %
$ 15,384,022
15.5 %
-1.5 %
-4.9 %
Expected Contribution
% of Payroll
$ 19,294,848
20.2 %
$ 11,038,436
11.1 %
-42.8 %
-45.0 %
$0
0.0 %
$ 4,345,586
4.4 %
N/A
N/A
Net Cost**
% of payroll
* The Annual Required Contribution cannot be less than the projected payout amount. The calculated amount
shown for the 2013 fiscal year is for informational purposes only.
** The Net Cost for the 2013 fiscal year was calculated to be less than zero. GASB 45 does not permit this figure
to be less than zero, so it was changed for reporting purposes.
Net OPEB Obligation
FYE 2013
Net OPEB Obligation – July 1
Annual Required Contribution
Contributions in Excess of Calculated ARC
Interest on Net OPEB Obligation
Adjustment on Annual Required Contribution
Annual OPEB Cost
Expected Contribution
Increase in Net OPEB Obligation
Net OPEB Obligation – June 30
FYE 2014
$ 78,198,188
$ 75,368,860
$ 19,294,848
(3,681,200)
3,909,909
(3,058,037)
$ 16,465,520
$ 15,384,022
0
3,768,443
(2,947,393)
$ 16,205,072
$ (19,294,848)
$ (11,038,436)
$ (2,829,328)
$ 5,166,636
$ 75,368,860
$ 80,535,496
The Annual OPEB Cost contribution above is assumed to be made on July 1 for the respective plan year ending
June 30. Consequently, if payments actually occur at earlier or later dates, contribution levels should be adjusted
by interest at the rate of 5.0% per annum.
Bryan, Pendleton, Swats & McAllister, LLC
3
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
BASIS OF VALUATION
Summary of Actuarial Assumptions
Sample Values per 1,000 Lives
ATTAINED AGE
20
35
50
65
0.27
0.16
0.72
0.41
1.69
1.34
10.60
9.09
N/A
N/A
N/A
N/A
398.0
158.0
32.0
0.0
Mortality Rates
RP-2000 Mortality Table Projected to 2013 – Male
RP-2000 Mortality Table Projected to 2013 – Female
Disability Rates
None assumed
Withdrawal Rates
Estimated Experience
Retirement Rates
Age
55-59
60
61
62
63
64
Rate
10%
3%
4%
5%
6%
7%
Age
65
66
67
68-69
70+
Rate
8%
10%
11%
12%
100%
Marital Status
Actual spouse participation was used for retirees. 50% of employees retiring in the future are assumed to have a
spouse who will elect coverage. Males are assumed to be 3 years older than their female spouses.
Expected Long-Term Rate of Return on Plan Assets
2.00% per annum
Discount Rate
5.00% per annum
Salary Increases
4.00% per annum
Plan Participation
100% of future eligible retirees are assumed to receive life insurance coverage upon retirement.
80% of future eligible retirees are assumed to elect medical coverage upon retirement.
Bryan, Pendleton, Swats & McAllister, LLC
4
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
BASIS OF VALUATION
Annual Retiree Contributions – Normal Retirees and Future Retirees
Retiree Under 65
715 & NR
587
212
Retired Prior to 1/1/08
HMO
PPO High
212
Retiree Over 65
715 & NR
587
$0
$0
$0
$0
$0
$0
$3,771.84
$2,757.84
$3,771.84
$2,757.84
$3,792.96
$2,744.04
$390.00
$330.00
$0
$390.00
$330.00
$0
$0
$0
N/A
$3,705.24
$2,698.08
$2,436.24
$3,705.24
$2,698.08
$2,436.24
$3,792.96
$2,744.04
N/A
Retired between 1/1/09 and 6/30/11
HMO
$390.00
PPO High
$330.00
PPO Low
$0
$390.00
$330.00
$0
$290.16
$406.56
N/A
$3,705.24
$2,698.08
$2,436.24
$3,705.24
$2,698.08
$2,436.24
$3,792.96
$2,744.04
N/A
Retired between 7/1/11 and 6/30/12
HMO
$660.00
PPO High
$660.00
PPO Low
$660.00
$1,202.16
$1,623.36
$1,252.68
$773.88
$1,084.32
N/A
$3,705.24
$2,698.08
$2,436.24
$3,705.24
$2,698.08
$2,436.24
$3,792.96
$2,744.04
N/A
Retired after 7/1/12
HMO
PPO High
PPO Low
$1,202.16
$1,623.36
$1,252.68
$1,218.84
$1,707.72
N/A
$3,705.24
$2,698.08
$2,436.24
$3,705.24
$2,698.08
$2,436.24
$3,792.96
$2,744.04
N/A
Retired in 2008
HMO
PPO High
PPO Low
$1,202.16
$1,623.36
$1,252.68
212
Retired Prior to 1/1/08
HMO
PPO High
Spouse Under 65
715 & NR
587
212
Spouse Over 65
715 & NR
587
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$3,771.72
$2,757.48
$3,771.72
$2,757.48
$3,771.72
$2,757.48
$390.00
$330.00
$0.00
$390.00
$330.00
$0.00
$0.00
$0.00
N/A
$3,695.64
$2,698.08
$2,436.24
$3,695.64
$2,698.08
$2,436.24
$3,771.72
$2,757.48
N/A
Retired between 1/1/09 and 6/30/11
HMO
$390.00
PPO High
$330.00
PPO Low
$0.00
$390.00
$330.00
$0.00
$290.28
$577.44
N/A
$3,695.64
$2,698.08
$2,436.24
$3,695.64
$2,698.08
$2,436.24
$3,771.72
$2,757.48
N/A
Retired between 7/1/11 and 6/30/12
HMO
$660.00
PPO High
$660.00
PPO Low
$660.00
$1,202.04
$2,229.72
$2,045.28
$773.88
$1,744.32
N/A
$3,695.64
$2,698.08
$2,436.24
$3,695.64
$2,698.08
$2,436.24
$3,771.72
$2,757.48
N/A
Retired after 7/1/12
HMO
PPO High
PPO Low
$1,202.04
$2,229.72
$2,045.28
$1,218.96
$2,747.28
N/A
$3,695.64
$2,698.08
$2,436.24
$3,695.64
$2,698.08
$2,436.24
$3,771.72
$2,757.48
N/A
Retired in 2008
HMO
PPO High
PPO Low
$1,202.04
$2,229.72
$2,045.28
Bryan, Pendleton, Swats & McAllister, LLC
5
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
BASIS OF VALUATION
Annual Per Capita Claims Costs – Medical
Age
55-59
60-64
65-69
70-74
75+
Retiree
Males
Females
$10,727
$10,955
$13,846
$13,009
$7,303
$7,303
$8,597
$8,597
$9,966
$9,966
Spouse
Females
Males
$10,651 $10,423
$12,533 $13,390
$7,075
$7,075
$8,369
$8,369
$9,510
$9,510
Annual Retiree Contributions – Early Retirees
28 individuals met the definition of “retiree”, but did not have the length of service to qualify for Milwaukee
Area Technical College’s financial subsidy for retiree health insurance. These retirees are assumed to contribute
the full premium.
Annual Health Care Cost Trend Rate – Claims and Contributions
8% per annum in the first year of the valuation, grading down to 5% per annum over a period of 6 years.
Annual Retiree Contributions – Life
Milwaukee Area Technical College pays 100% of the life insurance premium.
Administrative Expenses
Administrative expenses for the medical plan are embedded in the annual per capita claims cost. No
administration expense was assumed for life insurance.
Actuarial Valuation Method
Projected Unit Credit – An equal amount of the expected postretirement benefit obligation is attributed to each
year in the attribution period. The attribution period begins on the date of hire and ends on the full eligibility
date.
Asset Valuation Method
The actuarial value of plan assets is developed by adjusting expected assets on the valuation date toward market
value of assets by an amount equal to one-third of the difference between expected and market asset values. The
resulting actuarial value shall not exceed 120% of the market value, or be less than 80% of the market value.
Expected assets are developed by crediting investment earnings at the assumed valuation investment return rate
to the prior year valuation asset value and by deducting expenses and benefit payments and crediting
contributions adjusted for investment earnings thereon.
Valuation Date
July 1, 2013
Funding Policy
Assets have been set aside in a trust to provide for expected postretirement benefit costs. The trust is under the
management of Dr. James Williams. The college plans to contribute, on an annual basis, a sum $1,000,000
greater than the plan’s pay-as-you-go cost.
Legislative Changes
The valuation results provided in this report reflect a best estimate of the potential impact of the Patient
Protection and Affordable Care Act (PPACA). Consideration has been made for provisions of the law that are
effective as of the valuation date as well as those provisions that will take effect in the future. In particular, the
expected present value of the future excise tax is $16,500,000.
Bryan, Pendleton, Swats & McAllister, LLC
6
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
BASIS OF VALUATION
Summary of Plan Provisions
Eligibility
Group
All
212
587 hired after 7/24/2007
Non Represented
All others
Subsidy
Provided*
No
Yes
Yes
Yes
Yes
Age
Requirement
55
55
60
60
55
Service
Requirement
10
15
20
20
20
* Subsidy Provided indicates whether the college will subsidize the retiree’s postretirement benefits. Those
who meet the eligibility requirement of age 55 with 10 years of service, but do not meet any other eligibility
requirements, can participate in the postretirement benefit plan, but must contribute the full premium
amount to do so. For valuation purposes, it has been assumed that employees will defer retirement until
eligible for the subsidy.
Benefits
Medical:
Life:
Currently 28% of retirees are enrolled in the fully insured HMO option with 72% in a self-insured
PPO option. It is assumed that future retirees will follow this selection pattern.
The benefit is 100% of final active salary rounded to the nearest $1,000. Benefits reduced to 75%
at age 65, 50% at age 66, and 25% thereafter. The maximum benefit is $200,000.
Bryan, Pendleton, Swats & McAllister, LLC
7
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
PLAN ASSETS
Summary of Operations
2011-2012
Trust Fund, July 1
2012-2013
$ 8,609,490
$ 9,515,047
$ 10,140,190
10,575
$ 10,150,765
$ 20,334,628
23,885
$ 20,358,513
Decreases
Benefit payments
Other Expenses
Total decreases
$ 9,052,306
192,902
$ 9,245,208
$ 8,975,318
228,642
$ 9,203,960
Trust Fund, June 30
$ 9,515,047
$ 20,669,600
Increases
Employer Contributions
Net Investment Gains
Total increases
Development of Valuation Assets
The development of valuation assets for the plan as of July 1, 2012 and July 1, 2013 is presented below:
(1) Valuation assets, beginning of period
2011-2012
$ 9,244,513
2012-2013
$ 10,060,543
(2) Expected interest on prior year assets
184,890
201,211
10,140,190
20,334,627
100,900
202,340
(9,245,208)
(9,203,960)
(91,994)
(91,584)
$ 10,333,291
$ 21,503,177
(8) Market value of assets, end of period
$ 9,515,047
$ 20,669,600
(9) Adjustment to expected assets, ((8) – (7)) /3
$ (272,748)
$ (277,859)
$ 10,060,543
$ 21,225,318
(3) Contribution for the fiscal year
(4) Expected interest on contributions
(5) Benefit payments, net of retiree contributions
(6) Expected interest on benefit payments
(7) Expected assets, end of period
(10) Value of assets, End of Period, (7) + (9),
but within 20% of market value
Bryan, Pendleton, Swats & McAllister, LLC
8
Milwaukee Area Technical Schools Post Employment Benefits Other Than Pensions
ACTUARIAL COMPUTATIONS
Actuarial Balance Sheet as of July 1
FYE 2013
FYE 2014
Assets
Actuarial Asset Value
Unfunded Accrued Liability
Present Value of Future Normal Costs
Total
Liabilities
Present Value of Benefits
Active Participants
Inactive Participants
Total
$ 10,060,543
272,331,216
33,368,029
$ 315,759,788
$ 21,225,318
260,112,817
40,450,052
$ 321,788,187
$ 156,191,996
159,567,792
$ 315,759,788
$ 164,001,597
157,786,590
$ 321,788,187
Determination of Annual Required Contribution
The funding requirements for the plan are equal to the normal cost plus the amortization of accrued liability in excess
of actuarial assets. An interest adjustment has been added to reflect payment at the midpoint of the fiscal year.
Normal Cost
Amortization of Unfunded Accrued Liability
Interest
Annual Required Contribution*
ARC as a Percentage of Payroll
FYE 2013
$ 4,844,170
10,393,190
376,288
$ 15,613,648
FYE 2014
$ 5,086,378
9,926,890
370,754
$ 15,384,022
16.3 %
15.5 %
* The Annual Required Contribution cannot be less than the projected payout amount. The calculated amount shown
for the 2013 fiscal year is for informational purposes only.
Bryan, Pendleton, Swats & McAllister, LLC
9
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
ACTUARIAL COMPUTATIONS
Sensitivity Testing of Actuarial Assumptions
The results of this valuation must be viewed as estimates of the actual results that will occur in the future. It is
important to realize that actual results will likely be either higher or lower than these estimates. In addition, certain
assumptions are more critical to the valuation results. The impact caused by any changes or volatility in these key
assumptions can be illustrated by providing valuation results after varying these assumptions. In particular,
sensitivity results are shown below for the fiscal year ending June 30, 2013 for the revision of two key assumptions:
(a) increasing the health care cost trend assumption from “8% grading to 5% over 6 years” to “9% grading to 6%
over 6 years” and (b) increasing the discount rate from 5.0% to 6.0%.
Normal Cost
Amortization of Unfunded Accrued Liability
Interest
Annual Required Contribution*
ARC as a Percentage of Payroll
Base Results
$ 4,844,170
10,393,190
376,288
$ 15,613,648
Revision (a)
$ 6,132,747
11,677,915
439,836
$ 18,250,498
Revision (b)
$ 3,833,244
9,940,144
407,183
$ 14,180,571
16.3 %
19.1 %
14.8 %
* The Annual Required Contribution cannot be less than the projected payout amount. The calculated amount shown
for the 2013 fiscal year is for informational purposes only.
Bryan, Pendleton, Swats & McAllister, LLC
10
Milwaukee Area Technical College Post Employment Benefits Other Than Pensions
FINANCIAL DISCLOSURE
Schedule of Funding Progress
Plan Year
2007-2008*
2008-2009*
2009-2010*
2010-2011*
2011-2012
2012-2013
2013-2014
Actuarial
Value of
Assets
(a)
$0
$0
$ 5,930,316
$ 8,130,352
$ 9,244,513
$ 10,060,543
$ 21,225,318
Actuarial
Accrued
Liability (AAL)
(b)
$ 287,716,080
$ 296,719,288
$ 281,433,721
$ 255,619,540
$ 265,603,211
$ 282,391,759
$ 281,338,135
Unfunded AAL
(UAAL)
(b-a)
$ 287,716,080
$ 296,719,288
$ 275,503,405
$ 247,489,188
$ 256,358,698
$ 272,331,216
$ 260,112,817
Funded
Ratio
(a/b)
0.0 %
0.0 %
2.1 %
3.2 %
3.5 %
3.6 %
7.5 %
Covered Payroll
(c)
$ 94,378,493
$ 98,153,633
$ 102,079,778
$ 114,460,186
$ 119,038,593
$ 95,652,698
$ 99,478,806
UAAL as a
Percentage of
Covered
Payroll
((b – a) / c)
304.9 %
296.3 %
269.9 %
216.2 %
215.4%
284.7 %
261.5 %
* These figures are based on the prior actuary’s report with the exception of including assets for the 2009-2010 and
2010-2011 Fiscal Years which were not included in the prior reports.
Schedule of Employer Contributions
Plan Year
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
Annual OPEB Cost
$ 30,570,945
$ 29,468,721
$ 27,837,132
$ 16,215,658
$ 16,535,901
$ 16,465,520
$ 16,205,072
Total Contribution *
$ 9,875,109
$ 11,425,504
$ 8,254,575
$ 9,602,154
$ 7,521,171
$ 19,294,848
$ 11,038,436
Percentage
Contributed
32 %
39 %
30 %
59 %
46 %
117 %
68 %
* Contributions for the fiscal years ending in 2013 and 2014 are projections based on the expected payments for
retiree benefits and the plan’s funding policy.
Bryan, Pendleton, Swats & McAllister, LLC
11
Attachment FPO-15
Preliminary General Fund
Budget Development Assumptions for
Fiscal Years 2014-15 & 2015-16
A. Fiscal Year 2013-14 Ending GF Reserve – The District traditionally manage the annual budget
to achieve less projected deficit spending. For example, during fiscal year 2012-13, the
projected deficit spending was $ 10m. The actual deficit spending was$ 6M. For the current
fiscal year, 2013-14, the projected deficit spending is $ 13.7M. For the purpose of projecting
the starting GF Reserve for 2014-15, we are lowering the deficit spending for fiscal year 201314 by $ 2.5M, to $ 11.2M. The new 2013-14 GF Reserve will be $ 23.2M and 13.44% of
revenue. MATC will experience a very high number of retirees this fiscal year. The fiscal
impact will be $ 1.5M sick leave payoff. Next fiscal year, MATC can expect to pay out $ 1.3M
for early retirement bonus. For this fiscal year, we have budgeted $ 770,000 of the $ 1.3M.
B. Fiscal Year 2014-15 Major Budget Assumptions:
1. Revenue will increase by $ 800,000 for net new construction tax levy
2. Salary & wages will be reduced by $ 15.8M to reflect negotiated contract savings and
savings on the replacement of retirees
3. Fringe benefits will increase by $ 562,000 for early retirement bonus payout, health care
cost is expected to increase by $ 2.5M or 14%, and OPEB Pay-As-You-Go is expected to
increase by $ 1.5M
4. General operating costs will increase by $ 275,000 for the Hay Market Educational Center.
The current year operating costs for the Hay Market Educational Center is $ 733,000.
Software maintenance agreement cost will shift from the capital budget to the GF budget
in the amount of $ 1.2M
5. The Summary 2014-15 GF Budget will reflect a $ 23.2M starting reserve, total revenue is
projected to be $ 173.5M, total expenses are projected to be $ 174M, deficit spending will
be less than $ 500,000, and the GF Ending Reserve will be $ 22.7M and 13.11%
6. Cost of Living and Steps have not yet been included in these projects
C. Fiscal Year 2015-16 Major Budget Assumptions:
1. Revenue will again increase by $ 800,000 for net new construction tax levy
2. Health care cost may increase by $ 2M; OPEB Pay-As-You-Go will increase by $ 645,000 to
$ 12.5M
I:\Finance 11-08-2013\2014-15 Budget Dev & Mon\I2014-15 Preliminary GF Budget Development
Assumptions
3. The Summary 2015-16 GF Budget will reflect a $ 22.7 starting reserve, total revenue of
$ 174.4M, total expenses of $ 177M, deficit spending of $ 2.3M, resulting in an ending GF
Reserve of $ 20.4M and 11.72%
I:\Finance 11-08-2013\2014-15 Budget Dev & Mon\I2014-15 Preliminary GF Budget Development
Assumptions
FIVE-YEAR REVIEW OF
GENERAL FUND ACTIVITY
Beg. GF Reserve
Total Revenue
Salary & Wages
Fringe Benefits
General Operating Expenses
Total Expenditures
Net Operating Results
Ending GF Reserve
Reserve as % of Revenue
Current
Budget Adj.
Two Prior Years
Notes
Year
for
FY 2011-12 FY 2012-13
FY 2013-14
2014-15
$ 43,356 $
40,513
$ 34,510
$ 175,427 $
174,818
1
$ 172,750 $
800
$ 115,588 $
115,120
2,3
$ 114,420 $ (15,775)
$ 47,737 $
49,866
$ 50,048 $
4,262
$ 14,946 $
15,835
4
$ 19,570 $
1,500
$ 178,271 $
180,821
$ 184,038
$ (2,844) $
(6,003)
$ (11,288)
$ 40,512 $
34,510
$ 23,222
23.09%
19.74%
13.44%
11/13/2013
Next
Budget Adj.
Year
Notes
for
Notes
FY 2014-15
FY 14-15 2015-16 FY 2015-16 FY 15-16
$
23,222
22,747
$ 173,550
174,350
1
1
800
$
98,645
98,645
2,3
$
54,310
56,955
2,3
4,5,6
2,645
$
21,070
21,070
7,8
$ 174,025
$ 176,670
$
(475)
$
(2,320)
$
22,747
$
20,427
13.11%
11.72%
Notes: Major Budget Adjustments for 2013-14
1. Revenue has been increased by $ 1.5 to reflect MPTV Development operating results from 2012-13
2. Term Leave (Sick Pay) will be increased by $ 1.5 to reflect one-time payout for term leave.
3. Reduce overall S&W by $ 2.5 million to reflect the trend of less deficit spending
4. Hay Market Site operating budget increase of $ 33,000 ($ 700,000 to $ 732,296)
Notes: Major Budget Adjustments for 2014-15
1. Increase revenue for net new construction by $ 800,000
2. Reduce salary & wages by $ 14.5 m ($13 m from L212, $ 325,000 from MPTV, the balance of $ 1.175M from Non-rep and L587)
3. Salary savings from replacement of L212 retirees using $ 15,000 average for 85 retirees ($ 1,275,000)
4. Increase fringe benefits by $ 262,000 for early retirement bonus payout
5. Increase fringe benefits by $ 2.5 million for health care
6. Increase fringe benefits by $ 1.5 million for OPEB Pay-As-You-Go ($ 11,928,760-$ 10,437,665)
7. Increase operating budget by $ 275,000 for the Hay Market. $ 733,000 from 2013-14 will roll over into 2014-15
8. Increase operating budget by $ 1.2 million for software maintenance agreements
Notes: Major Budget Adjustments for 2015-16
1. Increase revenue for net new construction by $ 800,000
2. Increase fringe benefits by $ 2 million for health care
3. Increase fringe benefits by $ 645,000 for OPEB Pay-As-You-Go increase for another 50 retirees
C:\Users\greeng\Downloads\Five Year Review of General Fund Activity for 2014-15 as of Nov 4th
Attachment FPO-16
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
Statement of Fiduciary Net Assets
Fiduciary Fund - MATC Post-Employment Benefits Trust
October 31, 2013
`
Assets
Current assets
Cash and cash equivalents
Marshall & Ilsley Bank
Seaway Bank & Trust Company
Charles Schwab Investments
$
Prepaid Expenses
Interest Receivable
Accounts Receivable
Total current assets
Total Assets
Net Assets
Current Liabilities
Accounts Payable
IBNR Payable
Held in trust for
Post employment benefits
Total Net Assets
5,062
464,489
20,806,511
21,276,062
21,276,062
$
21,276,062
$
29,007
367,549
20,879,507
$
21,276,062
MILWAUKEE AREA TECHNICAL COLLEGE DISTRICT
Statement of Changes in Fiduciary Net Assets
Fiduciary Fund - MATC Post-Employment Benefits Trust
For The Four Months Ended October 2013
Additions
Contributions
MATC
Retiree Contributions
Total Contributions
Unrealized Gain/(Loss) on Investments
Interest Income
Total additions
Deductions
Adminstration
Benefit payments
Total deductions
Change in net assets
Net assets Held in Trust for Post Employment Benefits- Beginning of the year
Net assets Held in Trust for Post Employment Benefits- End of the year
$
2,198,463
944,446
3,142,909
2,314
36
3,145,259
67,123
2,868,229
2,935,352
209,907
20,669,600
$ 20,879,507
11/14/2013
Summary Report on OPEB Pay As You Go (Expected Contribution)
As of October 31, 2013
30-Jun-13
Retiree Contribution
MATC Contribution
MATC Funding of Unfunded Liability
BPS&M Actuarial Expected Contribution
T:\FPO\FY14\November\fpo-18a (opeb)
Budget
2,600,000
6,336,735
11,000,000
Actual
2,656,513
6,678,114
11,000,000
19,936,735
20,334,627
19,294,848
FY 2013-14
Actual
Budget
as of Oct 31
2,600,000
944,446
7,500,000
2,107,373
1,000,000
-
11,100,000
3,051,819
11,038,436
1
Attachment FPO-17
Milwaukee Area Technical College
November, 2013
FINANCIAL SERVICES
Procurement and Construction Services
Annual Summary Report
For Fiscal Years 2009 - 2013
Prepared by:
Ed Bushman
Procurement Manager
1
Attachment FPO-17
FINANCIAL SERVICES
Procurement and Construction Services
Summary
Milwaukee Area Technical College District
Fiscal Year Ended June 30, 2013
HISTORICAL OVERVIEW OF PROCUREMENT FUNCTION
The Purchasing Department provides the cost-effective, timely procurement of all goods and
services for the MATC District and is responsible for the committing of funds for all procurements,
with the exception of construction. Purchasing insures that procedures as set forth in the
Wisconsin Administrative Code, as well as District Administrative Polices and Procedures are
adhered to.
The Construction Services Department is responsible for the procurement of construction related
goods and services for the MATC District. The Construction Services Department is responsible
for committing funds for goods and services from previously budgeted construction (Fund 3)
accounts.
It is the policy of the MATC District to encourage and initiate affirmative action activities. This can
be accomplished, in part, by helping to promote disadvantaged businesses, to include Minority
Business Enterprise (MBE), Women’s Business Enterprise (WBE), Highly Underutilized Business
(HUB) and Handicapped Business Enterprise (HBE), through increased participation in district
procurement processes.
Therefore, the MATC procurement process will include a good faith effort to utilize disadvantaged
businesses in awarding procurement contracts.
In addition, the procurement department is committed to cost saving initiatives and the generation
of revenue.
ANNUAL REVIEW
As required by the Wisconsin Technical College System Financial Accounting Manual (FAM)
Procurement Section a procurement review has been completed. The following paragraph is
copied from the FAM for informational purposes.
Annually, as required in Administrative Rule TCS 6.05(2)(h), district staff shall prepare a review of
all procurements of $50,000 or less of similar goods, supplies, or services that total $50,000 or
more in aggregate to determine if a more competitive process should be used in succeeding years.
This review is to be based on a report containing transaction detail grouped by similar goods,
2
Attachment FPO-17
supplies and services and a total for each grouping. Since similar items of a common nature are
generally purchased from a common vendor, a report of procurements with transaction detail by
vendor is sufficient to comply with this requirement. This report should then be totaled to
determine if the aggregate by vendor for the transactions is greater than $50,000. Those that total
to more than $50,000 by vendor should be included in the review to determine if a more
competitive process should be used in the future.
In accordance with the above requirement, a review was conducted of non-construction
procurements for the Fiscal Year ending June 30, 2013.
The last page of this report includes a listing of purchases that require an in-depth review of the
purchases from the stated vendors to determine if a competitive process should be used in the
future.
DETAILED HISTORICAL DATA
Included within this report are the following tables and graphs to depict the summary of purchasing
dollars (by Minority and Non-Minority vendors) for the period of FY 2009 – FY 2013:

Table 1 – represents the summary of Non-construction and Construction purchases for the
above time period. Included is the minority spends for both procurement areas.

Chart 1 – graph depiction of table 1 data.

Table 2 – represents the Non-Construction minority purchases for the above time period,
including spend by ethnic group.

Chart 2 – graph depiction of table 2 data.

Table 3 – represents the Construction minority purchases for the above time period, including
spend by ethnic group.

Chart 3 – graph depiction of table 3 data.
3
Attachment FPO-17
Table 1 – Summary
(Construction and Non-Construction Procurements)
Fiscal
Year
2013
2012
2011
2010
2009
Total
Procurement
Dollars
$34,616,546
$33,807,553
$31,827,987
$39,078,428
$34,550,201
Total
Minority
Spend
$4,531,642
$3,051,995
$2,913,739
$2,536,573
$2,158,466
Total %
Minority
13.09%
9.03%
9.15%
6.49%
6.25%
NonConstruction
Minority
$723,625
$828,617
$892,234
$1,010,029
$1,056,742
45000000
40000000
35000000
30000000
25000000
20000000
15000000
10000000
5000000
0
NonConstruction
Non-Minority
$21,467,745
$22,522,761
$20,390,565
$30,759,543
$33,493,458
Construction
Minority
$3,808,017
$2,223,378
$2,021,505
$1,526,544
$1,101,724
FY 2013
FY 2012
FY 2011
FY 2010
FY 2009
4
Construction
Non-Minority
$8,617,159
$8,232,797
$8,523,683
$8,318,885
$5,367,092
Attachment FPO-17
Table 2 – Non-Construction Procurements
Fiscal
Year
Total
Minority
Purchases
Asian
American
African
American
Hispanic
Native
American
Pacific
Island
Hmong
White
Undisclosed
2013
$723,625
$18,725
$3,240
$354,881
$0
$0
$0
$32,694
$312,441
2012
$828,617
$38,327
$695
$248,290
$0
$0
$0
$101,146
$394,485
2011
$892,234
$58,255
$2,667
$356,060
$0
$0
$0
$162,098
$313,153
2010
$1,010,029
$70,550
$73,499
$366,847
$578
$13,676
$0
$288,383
$196,496
2009
$1,550,967
$19,355
$201,387
$505,435
$4,009
$13,648
$800
$264,492
$541,841
1800000
1600000
1400000
1200000
1000000
800000
FY 2013
600000
FY 2012
400000
FY 2011
200000
FY 2010
0
FY 2009
5
Attachment FPO-17
Table 3 – Construction Procurements
Total Minority Purchases - (Construction)
Fiscal Year
Total
Minority
Purchases
American
Indian
African
American
Hispanic
Pacific
Island
White
Undisclosed
2013
2012
2011
2010
2009
$3,808,017
$2,223,378
$2,021,505
$1,526,544
$1,101,724
$532,591
$105,839
$268,887
$88,945
$10,387
$670,982
$319,795
$394,210
$592,977
$99,904
$1,510,951
$1,137,726
$303,711
$98,303
$905,358
$1,570
$68,125
$36,326
$172,297
$0
$765,878
$591,894
$687,729
$39,180
$85,000
$326,045
$0
$330,641
$534,843
$1,075
Chart 3 – Construction Minority Data
2500000
2000000
1500000
FY 2013
1000000
FY 2012
500000
FY 2011
0
FY 2010
FY 2009
6
Attachment FPO-17
Procurement Review
Fiscal Year 2013
July 1, 2012 – June 30, 2013
Vendor
Product or Service
Total Purchase Amount
Carl Bloom
MPTV Membership Campaigns $224,266
Forest Incentives
MPTV Promotion gifts
DMW Worldwide
MPTV Donor retention/funding $119,730
Quadgraphics
MPTV publication
Blackbaud
MPTV 3 yr Service Agreement $81,019
$134,896
$87,737
NOTE- MPTV merged with MATC in FY2012. During integration of operations during FY2013 we
became aware of purchasing practices prior to MPTV joining MATC that require a competitive
selection process under the WTCS rules. MPTV and MATC are working to transition vendor
contracts to meet WTCS Procurement rules during FY2014.
7
Attachment FPO-18
MATC Sustainability Projects
2013-14
No.
1
2
3
4
5
Project
Shuttle Van
Replacements
LEED Certification at
Oak Creek*
Solar Panel Project
RFP for Sustainability
Project Plan
Energy Kiosks
Project Description
Replace the two existing gas powered vans with a better option,
most likely electric, assisting with PCC.
LEED is an international "green" building rating system with a
heavy emphasis on energy conservation. The existing building
certification process of LEED will be used by MATC at the South
campus with this project with the potential expand to other
campuses in future years. This would be a great way to set the
building on a target of savings and assisting with meeting PCC.
Solar PV projects are a great way for MATC to show others in the
community efforts toward sustainability. This project is intended
for the main campus and at the moment is focused on the Health
Building. The panels would also generate electricity to assist with
the PCC goal and be used by the electrician training program in the
T building.
This is for an overall strategy to meet 80/30 80% carbon reduction
by 2030 as part of the Presidents Climate Commitment (PCC)
Budget
$
100,000
$
210,000
$
200,000
$
75,000
$
50,000
$
2,000
$
$
12,500
17,500
$
5,000
Install 5 "kiosks" for displaying information relating to MATC
meeting PCC. Potential for expansion of the type and quantity of
kiosks or displays, outside of this initial project.
6
Re-brand current Hybrid Existing MATC hybrids used for inter-campus travel to actively
Vehicles
market efforts by MATC for sustainability, promoting MATC as a
leader.
7 Staff Training
Send staff (estimate of 10 this summer) to Building Operating
Certification Training at an estimated cost of $1200/person with
potential incentive from FOE to bring cost down. With building
staff having better training geared toward energy savings there will
be a more concerted effort to meet PCC.
8 Sustainability Summit Support the Annual MATC Sustainability Summit
9 Computer Use
Computer Energy Management software.
Monitoring Software
*ECAM Funding Source via Foundation
MATC Sustainability Projects
2013-14
No. Project
RFP for Sustainability
Project Plan
Project Description
This is for an overall strategy to meet 80/30 PCC (80% carbon
reduction by 2030 as part of the Presidents Climate Commitment)
1
Energy Kiosks
3
$
75,000
$
50,000
$
100,000
$
2,000
$
210,000
$
12,500
$
200,000
$
5,000
$
17,500
Install 5 "kiosks" for displaying information relating to MATC
meeting the Presidents Climate Commitment. Potential for
expansion of the type and quantity of kiosks or displays, outside of
this initial project.
2
Shuttle Van
Replacements
Budget
Replace 4 Ford Escape Hybrids with newer, most likely electric
vehicles. Potential in the future (outside of this budget) for more
vehicles to assist with inter-campus travel to compliment rideshare
or other alternative home-work methods.
Re-brand current Hybrid Replace the two existing gas powered vans with a better option,
Vehicles
most likely electric.
4
LEED Certification at
Oak Creek
LEED Certification addresses many aspects and is heavily focused
on energy savings. This would be a great way to set the building on
a target of savings and meeting 80/30
Staff Training
Send staff (estimate of 10 this summer) to Building Operating
Certification Training at an estimated cost of $1200/person with
potential incentive from FOE to bring cost down below that.
5
6
Solar Project Panel
Could be a 50 kW to 100 kW system at an estimated $5-$8watt
installed
7
Computer Use
Monitoring Software
Review the use of sleep mode for computer over night for the
purpose of reducing energy consumption
8
Sustainability Summit
Support the Annual MATC Sustainability Summit
9
*ECAM Funding Source via Foundation