Midland County, Michigan 2018
Midland County, Michigan 2018 Comprehensive Annual Financial Report and Single Audit For the Year Ended December 31, 2018 This report was prepared by Midland County Finance Department
MIDLAND COUNTY, MICHIGAN Table of Contents Page INTRODUCTORY SECTION Letter of Transmittal GFOA Certificate of Achievement Organizational Chart List of Elected and Appointed Officials 1 6 7 8 FINANCIAL SECTION Independent Auditors’ Report 9 Management’s Discussion and Analysis 13 Basic Financial Statements Government-wide Financial Statements: Statement of Net Position Statement of Activities Fund Financial Statements: Balance Sheet – Governmental Funds Reconciliation of Fund Balances for Governmental Funds to Net Position of Governmental Activities Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds Reconciliation of Net Changes in Fund Balances of Governmental Funds to Change in Net Position of Governmental Activities Statement of Revenues, Expenditures and Change in Fund Balance - Budget and Actual - General Fund Statement of Revenues, Expenditures and Change in Fund Balance - Budget and Actual - Senior Citizen Special Revenue Fund Statement of Net Position – Proprietary Funds Statement of Revenues, Expenses and Change in Fund Net Position – Proprietary Funds Statement of Cash Flows – Proprietary Funds Statement of Fiduciary Net Position - Fiduciary Funds Statement of Change in Fiduciary Net Position - Fiduciary Funds Combining Statement of Net Position – Discretely Presented Component Units Combining Statement of Activities – Discretely Presented Component Units Notes to Financial Statements 23 24 26 27 28 29 30 31 32 34 36 40 41 42 43 46
MIDLAND COUNTY, MICHIGAN Table of Contents Page Required Supplementary Information Act 345 Retirement System: Schedule of Changes in Net Pension Liability and Related Ratios Schedule of Net Pension Liability Schedule of Contributions Schedule of Investment Returns Employees' Retirement System: Schedule of Changes in Net Pension Liability and Related Ratios Schedule of Net Pension Liability Schedule of Contributions Schedule of Investment Returns Other Postemployment Benefits Plan - Retiree Health Care: Schedule of Changes in Net OPEB Liability and Related Ratios Schedule of Net OPEB Liability Schedule of Contributions Schedule of Investment Returns Combining and Individual Fund Financial Statements and Schedules Nonmajor Governmental Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Change in Fund Balances Schedules of Revenues, Expenditures and Change in Fund Balance – Budget and Actual - Nonmajor Special Revenue Funds Nonmajor Enterprise Funds: Combining Statement of Net Position Combining Statement of Revenues, Expenses and Change in Fund Net Position Combining Statement of Cash Flows Internal Service Funds: Combining Statement of Net Position Combining Statement of Revenues, Expenses and Change in Fund Net Position Combining Statement of Cash Flows 90 91 92 93 94 95 96 97 98 99 100 101 107 115 123 154 158 162 167 169 171
MIDLAND COUNTY, MICHIGAN Table of Contents Page Fiduciary Funds: Combining Statement of Fiduciary Net Position - Private Purpose Trust Funds Combining Statement of Change in Fiduciary Net Position - Private Purpose Trust Funds Combining Statement of Fiduciary Net Position – Pension and Other Employee Benefit Trust Funds Combining Statement of Change in Fiduciary Net Position – Pension and Other Employee Benefit Trust Funds Combining Statement of Fiduciary Assets and Liabilities - Agency Funds Combining Statement of Change in Fiduciary Assets and Liabilities - Agency Funds Component Unit: Drain Commission: Statement of Net Position and Governmental Fund Balance Sheet Statement of Activities and Governmental Fund Revenues, Expenditures and Change in Fund Balances 175 177 179 180 181 182 184 186 STATISTICAL SECTION (UNAUDITED) TABLE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Net Position by Component Changes in Net Position Fund Balances of Governmental Funds Changes in Fund Balances of Governmental Funds Governmental Activities Tax Revenue by Source Taxable Value and Estimated True Cash Value of Taxable Property Property Tax Rates – Direct and Overlapping Governments Principal Property Taxpayers Property Tax Levies and Collections Ratio of Outstanding Debt by Type Ratios of General Bonded Debt Outstanding Legal Debt Margin Information Direct and Overlapping Governmental Activities Debt Demographic and Economic Statistics Principal Employers Full-Time Equivalent County Employees by Function Operating Indicators by Function Capital Asset Statistics by Function 190 192 196 198 200 201 203 205 207 208 209 210 212 213 214 216 218 220
MIDLAND COUNTY, MICHIGAN Table of Contents Page SINGLE AUDIT ACT COMPLIANCE Independent Auditors’ Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 223 Schedule of Expenditures of Federal Awards 224 Notes to Schedule of Expenditures of Federal Awards 227 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 Governmental Auditing Standards 228 Independent Auditors' Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance 230 Schedule of Findings and Questioned Costs 232 Summary Schedule of Prior Audit Findings 235 Corrective Action Plan 236
June 27, 2019 To the Citizens of Midland County, Michigan: The Comprehensive Annual Financial Report of the County of Midland, Michigan, for the fiscal year ended December 31, 2018, is submitted herewith. This report was prepared by the Midland County Finance Department with assistance from the County’s Independent Auditors. Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the County. We believe the data, as presented, is accurate in all material respects; that it is presented in a manner designed to fairly set forth the financial position and results of operations of the County, as measured by the financial activity of its various funds; and that the disclosures necessary to enable the reader to gain the maximum understanding of the County’s financial activity have been included. Management’s discussion and analysis (“MD&A”) immediately follows the independent auditors' report and provides a narrative introduction, overview, and analysis of the basic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it. The County is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Information related to this single audit, including the schedule of expenditures of federal awards, findings and recommendations, and auditors’ reports on internal control and compliance with applicable laws, regulations, contracts and grants, is included in the single audit section of this report. This report includes all funds of the County and its component units as defined in Government Accounting Standards Board Statement No. 14 (as amended), The Financial Reporting Entity . The County has implemented GASB Statement No. 14 (as amended), which sets forth criteria for including/excluding certain related entities in the County’s basic financial statements. As a result, the Midland County Road Commission, the Office of the Midland County Drain Commissioner, and the Economic Development Corporation of the County of Midland (“EDCCM”) have been discretely presented as component units in the basic financial statements. The Midland Economic Development Council (EDCCM Loan Revolving Fund) is also a discrete component unit, but is not presented in the financial statements, as there was no activity for the year. Tori S. Meyer Suzanne V. Ault Kevin D. Beeson Denise L. Mason Finance Director Administrator (989)832-6786 Human Resources Director Facilities Manager Procurement & Contracts (989)832-6752 (989)832-6790 (989)832-6865 1
Profile of the Government The management of Midland County is overseen by a district-elected Board of Commissioners. This board consists of seven members. Board of Commissioners are elected for two year terms and have the responsibility of making appropriations to all County functions and establishing policy for all County operations. The Board of Commissioners appoints an Administrator/Controller who has the overall responsibility to oversee the administrative duties of the County with the exception of Elected Officials’ Offices. The County provides many services to the County residents including, the administration of the Courts, Sheriff Road Patrol services in the unincorporated jurisdictions of the County, the constitutional offices of the County Clerk, Treasurer, Register of Deeds, Sheriff and Prosecutor and the statutory office of the Drain Commissioner. In addition, the County supports many other programs such as the Mosquito Control Program, Gypsy Moth Suppression, Health Services, Ambulance Services, County Transportation, County Infirmary and Services to older Citizens. The County also supports cultural and recreational services such as the MSU Extension, Parks and Recreation Services, and the Pere Marquette Rail-Trail of Mid-Michigan. Local Economy According to the Bureau of Economic Analysis for 2017, Midland County ranked fifth in the State of Michigan for Per Capita Personal Income at 54,922. Midland County's unemployment rate was 3.90% and thought that is slightly higher than a year ago, is still better than the State of Michigan's rate of unemployment of 4.6%. In 2017 Midland County's unemployment rate was 3.60%. The economy of Midland County is specialized in manufacturing, construction and utilities and employs more people than what would be expected in a location of this size. The largest university located in Midland County is Northwood University with an enrollment of 1,753 students. Poverty in Midland County is 10.7% which is an improvement from one year ago when poverty was 12.3% . The largest demographic living in poverty is female 18-24 years of age. Midland County's largest employer is Dow DuPont after two chemical giants, Dow and DuPont merged in a business deal that was close to 70 billion. The company has plans to split off into three distinct companies in 2019. The three companies will be Dow, DuPont, and Corteva Agriscience. Headquarters for Dow DuPont, located in Midland have plans to create an Industrial Park. Construction has begun and includes a redesign of the main entrance into the headquarters. Downtown Midland Streetscape has undergone many improvements in recent years that included the widening of sidewalks to provide outdoor seating and two gaslit fireplaces. The final block of redevelopment is expected to begin in April 2019. Also under construction downtown is a 77-room Fairfield Inn and is conveniently located next to Dow Loons' Baseball Stadium. Delta College has plans to expand in downtown Midland with a new building. Construction is estimated at 13 million and there are plans to break ground in the fall of 2019. Residential New housing in 2018 decreased 44% from the prior year with 70 new housing starts. New housing starts in 2017 were 124. 2
Major Initiatives The County began construction on a new public entrance to the courthouse as well as interior renovations in 2016 and the project was completed in 2018. The Courthouse, originally built in 1926, continues to be the most beautiful & historic functioning courthouse in the State of Michigan. The conversion to a new financial software system was completed in 2018 and the only phases remaining is the implementation of timekeeping software for Pinecrest Infirmary, Midland County Jail, Juvenile Care Center and the Health Department, which is currently underway with hopes of completion by June of 2019. Long-Term Financial Planning/Financial Policies Financial Management Management of the County is responsible for establishing and maintaining internal control designed to ensure that the assets of the County are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. Budgeting Control The County maintains budgetary control with the objective to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the County Board of Commissioners. Activities of the General and special revenue funds are included in the annual appropriation budget. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established by activity within these funds. The County also maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Encumbered amounts lapse at year-end and are reappropriated as part of the following year’s budget. As demonstrated by the statements and schedules included in the financial section of this report, the County continues to meet its responsibility for sound financial management. Single Audit As a recipient of federal and state awards, the County is responsible for ensuring that adequate internal control is in place to achieve compliance with applicable laws and regulations related to those programs. This internal control is subject to periodic evaluation by management and the independent auditors of the County. As part of the County’s single audit, described earlier, tests are made to determine the adequacy of internal control, including that portion related to federal award programs, as well as to determine that the County has complied with applicable laws and regulations. The results of the County’s single audit for the fiscal year ended December 31, 2018, disclosed one material weakness. 3
Long-Term Financial Planning The budget serves as the foundation for the County’s financial planning and control. As part of the budget process, management prepares an annual budget for the General Fund, where revenues, expenditures and fund balances are forecasted. The General Fund Budget for 2019 virtually contained no increase in revenue and a 1% increase in General Fund Expenditures. To present a balanced budget, the Use of Surplus Funds was increased by 227,435, bringing the total budget for Use of Surplus Funds to 2,539,042. As part of long-term financial planning, a Five-Year Forecast is prepared and updated annually. This forecast is presented to the Board of Commissioners and allows the governing body to look beyond the current budget year and discuss strategy. Management presents the current financial condition of the County to the Board of Commissioners Finance Committee on a quarterly basis. The reports include a comparison of the amended budget to the actual amounts and explanations for major variances. This process means that the budget remains current through the year and that actual expenditures are continually monitored. Lastly, the County’s management trends key financial indictors to aid in long-term financial planning. These key financial indicators include, but are not limited to, tax revenue, revenue sharing, and healthcare costs. Financial Policies It is the Board of Commissioner’s policy to maintain a sufficient fund balance in the County’s General Fund. A portion of this fund balance shall be designated as the unassigned fund balance to provide available financial resources to be used exclusively for maintaining a stable tax and revenue structure and to provide for the orderly delivery of services to County residents; to maintain and improve the County’s credit standing; and to provide financial resources that can be used to meet contingency and working capital requirements. The unassigned fund balance shall not be less than one-twelfth (8.33%) of the annual General Fund operating budget and a target fund balance of 30% of the annual operating expenditures. Policy also dictates that a General Fund Contingency Account be recommended in the Annual County Budget to be used in the event of unplanned expenditures. The Annual Budget Contingency Account shall not be less than one percent of the total annual General Fund Budget. It is the Board of Commissioner’s policy that any authorized positions that are supported in whole or in part by a grant or other source of outside funding shall be reviewed for reduction or elimination when notified that sufficient outside funding will not be received. Further, the County maintains strong position control (a process that monitors head count and ensures that all hires are for board-approved positions only) and position budgeting system and adheres to the practice of budgeting for full employment. Salary and fringe benefits appropriations are tied to specific authorized positions in a position budgeting system. Should vacancies occur or if positions are filled at a level lower than authorized, the resulting favorable variance falls to fund balance. None of the other fiscal policies had a significant impact on the current period financial statements. 4
Other information Independent Audit The Michigan Uniform Accounting and Budgeting Act requires an annual audit by independent certified public accountants. The accounting firm of Rehmann Robson was selected by the Midland County Board of Commissioners to perform the County’s annual audit. In addition to meeting the requirements set forth in state statutes, the audit also was designed to meet the requirements of the federal Single Audit Act Amendments of 1996 and related Uniform Guidance. The auditor’s report on the financial statements and combining and individual fund statements and schedules is included in the financial section of this report. The auditor’s reports related specifically to the single audit are also included in this report in the Single Audit Section. Accounting Systems and Reports The County’s accounting records for traditional governmental operations; i.e., General Fund, special revenue funds, debt service funds and capital project funds, are maintained on a modified accrual basis of accounting. As a result, the more significant revenues such as property taxes, intergovernmental revenues and investment earnings are recognized as earned and other revenues are generally recognized only when received. Expenditures are recorded when incurred and encumbrances placed when purchase orders are issued. Employees’ accumulated unused annual leave, sick pay and longevity pay are also recognized on the modified accrual basis. Budgetary control is maintained by an annual allotment system. Allotments, or appropriation, balances are encumbered by the simultaneous issuance and recording of purchase orders. Purchase orders that exceed allotted balances are not released until additional appropriations or appropriate budgetary adjustments are made available. Awards The Government Finance Officers Association of the United States and Canada (“GFOA”) awarded a Certificate of Achievement for Excellence in Financial Reporting to Midland County for its comprehensive annual financial report for the fiscal year ended December 31, 2017. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. Acknowledgements Appreciation is extended to the Finance Department and various employees throughout the County responsible for financial management and reporting. Their adherence to following the law, utilizing proper accounting methods and eliminating waste from processes has greatly improved the efficiency and accountability of the entire County. Respectfully submitted, Bridgette M. Gransden, CPA, CGFM Midland County Administrator/Controller 5
MIDLAND COUNTY, MICHIGAN GFOA Certificate of Achievement 6
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MIDLAND COUNTY, MICHIGAN COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended December 31, 2018 BOARD OF COMMISSIONERS Mark Bone, Chairman James Geisler, Vice Chairman Eric Dorrien Jeanette Snyder Gaye Terwillegar Steve Glaser Scott Noesen Administrator/Controller Bridgette M. Gransden, CPA, CGFM Finance Director Tori S. Meyer Chief Accountant Laurie A. Tarkowski Independent Auditors Rehmann Robson 8
Rehmann Robson 5800 Gratiot Rd. Suite 201 Saginaw, MI 48638 Ph: 989.799.9580 Fx: 989.799.0227 rehmann.com INDEPENDENT AUDITORS' REPORT June 27, 2019 Board of Commissioners Midland County, Michigan Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the businesstype activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Midland County, Michigan (the “County”), as of and for the year ended December 31, 2018, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Independent Auditors' Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the Midland County Road Commission which represents the indicated percentages of the discretely presented component units total assets and deferred outflows, net position, and revenues, as applicable: Percent of Total Assets and Deferred Outflows Midland County Road Commission 77% Percent of Total Net Position 73% Percent of Total Revenues 76% Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Midland County Road Commission, is based solely on the reports of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. The financial statements of the Midland County Economic Development Corporation component unit were not audited in accordance with Government Auditing Standards. Rehmann is an independent member of Nexia International. CPAs & Consultants Wealth Advisors Corporate Investigators 9
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements 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 entity’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 financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, based on our audit and the report of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Midland County, Michigan, as of December 31, 2018, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparison for the General Fund and the major special revenue fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. Implementation of GASB Statement No. 75 As described in Note 19, the County implemented the provisions of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions in the current year. Accordingly, beginning net position was restated. Our opinion is not modified with respect to this matter. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis and schedules for the pension and other postemployment benefit plans, as noted in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We and other auditors have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 10
Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County’s basic financial statements. The introductory section, combining and individual fund financial statements and schedules, and statistical schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 27, 2019, on our consideration of Midland County, Michigan’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County's internal control over financial reporting and compliance. 11
MANAGEMENT'S DISCUSSION AND ANALYSIS 12
MIDLAND COUNTY, MICHIGAN Manag
Tori S. Meyer Suzanne V. Ault Kevin D. Beeson Denise L. Mason Finance Director Human Resources Director Facilities Manager Procurement & Contracts Administrator 65 1. Residential New housing in 2018 decreased 44% from the prior year with 70 new housing starts. New housing starts
Midland, Michigan 48640 May 3, 1984 '. ' Consumers Power Company P.O. Box 1963 Midland, MI 48640 Attention: R.A. Wells Midland Plant Units 1 & 2 * Bechtel Job 7220 COMPLETE RESPONSE TO QAR RA-00197 MAD - 2843 Dear Mr. Wells: This is considered a complete response to QAR RA-00197, Transamerica Delaval Inc. and Copes Vulcan Inc. are appraved .
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for personal, family or household purposes. Midland is a debt collector as defined in 15 U.S.C. § 1692a and Wis. Stat. § 427.103(3). 11. Defendant Midland Funding, LLC ("Midland Funding") is a limited liability company with its principal place of business located at 3111 Camino Del Rio North, Suite 103, San Diego, CA 92108. 12.
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Test Name Score Report Date March 5, 2018 thru April 1, 2018 April 20, 2018 April 2, 2018 thru April 29, 2018 May 18, 2018 April 30, 2018 thru May 27, 2018 June 15, 2018 May 28, 2018 thru June 24, 2018 July 13, 2018 June 25, 2018 thru July 22, 2018 August 10, 2018 July 23, 2018 thru August 19, 2018 September 7, 2018 August 20, 2018 thru September 1
Chatham County Chattahoochee County Chattooga County Cherokee County Clarke County Clay County Clayton County Cobb County Coffee County Colquitt County Columbia County Cook County Coweta County Crisp County 320 6 2 1 2 4 1 10 12 6 4 43 1 1 3 2 4 11 4 1 5 6 6 5 60 1 1 7 22 1 58 51 7 3 8 4 6 5 19.80% .37% .12% .06% .12% .25% .06% .62% .74% .37% .
Midland Detention Center February 17-18,2009·· REPORT DATE - February 25, 2009 Contract Number: ODT -6 D-OOO 1 Order Number: HSCEOP-07-F-OlOt6 Executive Vice President Creative Corrections 6415 Calder, Suite B Beaumont, TX 77706 COTR U S. Immigratic,mand Customs Enforcement . Detention Standards CompliaJWe Unit SOO12tb St, SW Washingto8.
