SB 0565 - Fiscal Note

Fiscal Note - SB 0565 - Modifies the regulation of child care providers

COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION

FISCAL NOTE

L.R. NO. 2249-03

BILL NO. Perfected SCS for SB 565

SUBJECT: Cities, Towns, and Villages; Children and Minors; Health Department

TYPE: Original

DATE: April 9, 1998

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FISCAL SUMMARY

ESTIMATED NET EFFECT ON STATE FUNDS
FUND AFFECTED	FY 1999	FY 2000	FY 2001
General Revenue	($984,439)	($13,592,305) to ($26,099,884)	($13,861,173) to ($26,743,980)
Criminal Records System	$1,266	$446	($172)
Total Estimated Net Effect on All State Funds	($983,173)	($13,591,859) to ($26,099,438)	($13,861,345) to ($26,744,152)

ESTIMATED NET EFFECT ON FEDERAL FUNDS
FUND AFFECTED	FY 1999	FY 2000	FY 2001
Federal funds	($25,232)	($138,744)	($257,550)
Total Estimated Net Effect on All Federal Funds*	($25,232)	($138,744)	($257,550)

*Includes approximately $9 million annually in program costs and corresponding federal reimbursements.

ESTIMATED NET EFFECT ON LOCAL FUNDS
FUND AFFECTED	FY 1999	FY 2000	FY 2001
Local Government	$0	$0	$0

Numbers within parentheses: ( ) indicate costs or losses

This fiscal note contains 14 pages.

FISCAL ANALYSIS

ASSUMPTION

Officials from the Office of Administration, the Department of Social Services, the Department of Public Safety - Division of Fire Safety, and the Department of Mental Health assume this proposal would not fiscally impact their agencies.

Office of Attorney General (AGO) officials did not respond to our fiscal impact request. However, AGO officials responded to a similar fiscal note last session and reported that it would not have a fiscal impact on their agency.

Department of Health (DOH) officials state this proposal would permit child care programs to participate in the Child and Adult Care Food Program without being licensed.

For Program Participation.

License-exempt facilities: DOH states there are currently 438 religious based, license-exempt facilities that have passed health and safety inspections. DOH assumes that there will be a 5% annual growth in license-exempt facilities between now and 2001. This is based on the growth seen in recent years in the number of facilities regulated by the Department of Health. If the proposal is passed in 1998 to allow participation it is expected that centers would be enrolled beginning in October, 1998 and would participate for nine months for SFY 1999. The estimates for subsequent years are provided for 12 month time frames. DOH assumes that 33% of the facilities would participate beginning in October, 1998 and that by October, 1999 that participation rate would grow to 66% of license-exempt facilities. All facilities would be eligible due to their not-for-profit status and affiliation with religious organizations but it is estimated that one-third of them would choose not to participate.

DOH also assumes that capacity would be the same as enrollment. The calculation is based on the current average capacity of 60 children per facility. Reimbursement rates per meal per child vary based on the income level of the child's household. DOH states there is no specific data to determine what the enrolled children's household income in these facilities is but it is assumed the percent of children below the 185% poverty level will be slightly higher (40%) than the breakdown of students enrolled in school (35%). DOH states this assumption is based on the likelihood that there would be more centers participating with higher enrollments of low income children than those with a lower proportion of low income children because they would gain more financially. Average monthly claims are based on one breakfast, one lunch and one snack per day per child for 20 days of care during the month.

Outside school hour facilities: DOH projects that 33% of the estimated 725 school-based, school-age care facilities would enroll for participation in the Child and Adult Care Food Program during SFY 99 and the participation rate will grow to 66% by SFY 2000. DOH ASSUMPTION (continued)

assumes that these schools could demonstrate compliance to minimum health and safety standards as is required for program participation. DOH also assume that the income composition of children in school-based outside hour care programs would be the same as those enrolled in school. DOH assumes that each child enrolled would have one after-school snack for 20 days per month for nine months of the school year and that one-fourth of the children would also have a before-school snack.

For Staff: For each facility participating, DOH estimates that approximately 12 hours of work per year would be required of state agency staff. This is time spent to prepare application materials and mail to all eligible facilities, process and approve applications, train and orient new child care facility personnel on program requirements, provide technical assistance, monitor programs for compliance to program requirements and process claims received from centers. The total number of hours is calculated and divided by 1800 hours (2080 hours per year per FTE minus 160 hours leave time and 120 hours for staff training and staff meeting time). Time spent during the initial year, focusing on outreach, would be replaced by time spent on monitoring as the number of centers increases.

Four field staff, nutritionist III, would be needed to orient, train and monitor participating programs. Tentatively, it would be planned that they would be placed in Kansas City (1), St. Louis (2) and Springfield (1) district offices. One Health Program Representative II, and clerk typist III would be added to the central office staff. Expense and equipment would be customary expenses with office expense being primarily costs associated with printing additional applications, training material, food service resources and contract materials. The monitoring function could be outsourced but it would be required to have some staff available for training and oversight of the contractors.

DOH states that federal funds from USDA would be anticipated to cover program specific expenses for this entitlement based program. However, administrative funds would not be expected to be sufficient until 2001, as USDA's administrative funding formula is based on payments made for two years prior to the current year. For SFY1999 all staff would be charged to General Revenue. For SFY1999 half of expense and equipment costs would be charged to General Revenue and half to federal funds. For SFY 2000, salaries would be spilt equally between the two funding sources and expense and equipment would be split 40% from General Revenue and 60% from federal funds. For SFY 2001 DOH assumes that all costs would be federal funds.

DOH states there are 438 license-exempt facilities that have passed health and safety inspections that would be eligible for participation in the Child and Adult Care Food Program. DOH

assumes on average, per facility twelve children would qualify for less than 130% of poverty, twelve children would qualify for less than 130%-185% of poverty, and thirty-six children would ASSUMPTION (continued)

exceed 185% of poverty. Meals would be calculated on one breakfast, one lunch, and one snack per child for twenty days per month. DOH assumes a four percent annual meal rate increase. DOH states average monthly reimbursement is $1,910. DOH projects annual reimbursements of $10,964,928 if all license-exempt facilities participate. These costs would be charged to federal funds.

DOH states their are 725 school-operated extended hour care for school age children sites meeting minimum health and safety standards that would be eligible for participation in the Child and Adult Care Food Program. DOH assumes on average, per facility ten children would qualify for less than 130% of poverty, five children would qualify for less than 130%-185% of poverty, and thirty children would exceed 185% of poverty. Meals would be calculated on two snacks (before and after school) per child for twenty days per month for twenty-five of the sites and one snack for seventy-five percent of sites.. DOH assumes a four percent annual meal rate increase. DOH states average monthly reimbursement is $1,910. DOH projects annual reimbursements of $1,791,150 if all sites participate. These costs would be charged to federal funds.

Oversight assumes that with only a 33% participation rate in the first year only three FTEs would be needed and $3,156,694 program revenues and reimbursements. In the second year, with the participation rate up to 66%, only five FTEs would be needed and $8,869,451 in program revenues and reimbursements. In the third year, program revenues and reimbursements would be $9,685,441. In addition, Oversight assumes no new rental space would be needed as the new FTEs would be located in existing facilities.

DOH states Section 210.301.(1) (a) and (b) of the proposal would define careline applicant as a person who voluntarily submits the information required to be in the careline registry, and is employed by a provider as defined in Section 43.540. Therefore, DOH assumes that the intent of the proposal is for all employees of providers as defined by Section 43.540.1.(4) to be entered in the careline registry. DOH estimates the number of persons employed by providers are as follows:

There are 2,633 licensed day care homes in Missouri. Day care homes have an average of 1.5 persons per facility (1.5 x 2,633 = 3,950 persons). There is an average turnover rate of 30% annually in family day care homes, therefore, an additional 1,185 would be required to become

registered careline providers annually (.30 x 3,950 = 1,185). 5135 persons in family day care homes would have to become registered careline providers annually (3,950 + 1,185 = 5,135).

There are 18,113 day care homes registered by the Department of Social Services - Division of Family Services (DFS). Section 210.301 1(3) states that the term child care agency does not

apply to providers registered by the DFS who provide care only for grandchildren, nieces, ASSUMPTION (continued)

nephews, or siblings. DFS estimates that approximately 50% of registered child care providers care only for grandchildren, nieces, nephews or siblings. Therefore, 9,057 persons would be added to the careline registry annually (.50 x 18,113 = 9,057).

There are 1,507 licensed child care centers with an average of eight employees per facility

(8 x 1,507 = 12,056 employees). There is an average turnover rate of 30% annually in licensed day care centers, therefore, an additional 3,617 would be required to become a registered careline provider annually (.30 x 12,056 = 3,617). 15,673 persons in licensed day care centers would have to become registered careline providers annually (12,056 + 3,617 = 15,673).

There are 70 child placing agencies that are licensed by the DFS with an average of eight employees per agency (70 x 8 = 560 employees).

There are 100 residential care facilities licensed by the DFS with an average of 27.5 employees per facility (100 x 27.5 = 2,750 employees). As licensed group homes are considered residential care facilities, they are included in this number.

There are 14,138 DFS foster care workers. This includes licensed foster family group homes and licensed foster family homes.

There are 114,250 total staff persons in agencies licensed pursuant to chapter 198. This includes elder care workers, certified nurse assistants, registered nurses, level 1 medication aides, certified medication technicians, home health aides and miscellaneous employees. It is estimated that 10% or 11,425 of these persons would be placed by nursing pools that place nursing or nursing assistants for temporary or intermittent placement in health care facilities.

There are 123 licensed hospitals with 111,233 staff persons.

There are 94 employment agencies that are licensed pursuant to section 289.005. However, only two of the agencies specialize in the placement of child care workers. Although it is impossible to estimate the actual number of child care workers placed through employment agencies, the DOH does not believe that it is a significant number and it will have minimal impact on the DOH costs to implement the proposal.

The Department of Health assumes that all costs for criminal record reviews would be paid by the registrants.

ASSUMPTION (continued)

The following number of persons would participate in the registry:

FY-99 FY-2000 FY-2001

Licensed Day Care Homes 5,135 5,135 5,135

Persons Registered with DFS 9,057 9,057 9,057

Licensed Centers 15,673 15,673 15,673

Licensed Child Placing Agency 560 560 560

Licensed Residential Care Facility 2,750 2,750 2,750

Licensed Foster Care 14,138 14,138 14,138

Operator Licensed Pursuant to Ch. 198 114,250 114,250 114,250

(Includes Nurses or Nursing Assistants

Placed for Temporary or Intermittent Care)

Hospital Workers 111,233 111,233 111,233

Employment Agencies (Unknown-Minimal Amount) ________ ________ ________

Total Persons in Registry 272,796 272,796 272,796

These amounts may vary in FY-2000 and FY-2001 dependent upon the growth rate of specific agencies and programs. However, the growth rates are unknown to the DOH.

There will be a one-time expense of $5,000 associated with modifying the day care system to capture data that provides verification of the registrants with the Highway Patrol to determine criminal status convictions. The DOH assumes that all other agencies that provide necessary data for the registry will submit the information in a manner that will interface with the MOHSAIC computer network.

The assumption is that the DOH will continue development of the Regulated Client component of the MOHSAIC and that funding for the MOHSAIC computer network will continue. However, since receiving and maintaining information for the careline registry was not included in the MOHSAIC, a Computer Information Specialist III is requested to develop and maintain an electronic interface with the DFS and the Highway Patrol in order to provide available information to requesters, and to continually update information in the careline registry. The DOH assumes that the DFS and the Highway Patrol will provide the necessary data on child abuse reports and criminal histories in a manner that will interface with the MOHSAIC computer network.

A statewide promotion plan to publicize the careline registry will require two news releases for a total of $300; and approximately 75,000 brochures to be placed in hospitals, clinics and other appropriate agencies at a cost of $1,875. As all staff in child care facilities are required to participate in the careline registry, it will be necessary to develop an extensive media campaign to notify parents of the careline registry. Based on costs to advertise the Children's Trust Fund

ASSUMPTION (continued)

statewide on billboards, an additional $10,000 would be spent annually on billboard advertising for the careline registry.

As it is estimated that approximately 272,796 persons will complete applications in the first fiscal year, there will be an initial order of 300,000 forms at $.05 per form, for a total of $15,000.

Due to the large number of persons to be included in the careline registry, based on the costs to the Department of Health to operate the Maternal, Child and Family Health (MCFH), Toll-Free Referral Line, Tel-Link, telephone services will be approximately $120,000 per fiscal year to operate the toll-free telephone access service. Costs associated with establishing the careline registry on the Tel-Link directory will be $4,000 annually.

The DOH's registration form shall advise the applicants of the right to appeal if they are not included in the careline registry. If a person appeals, a hearing shall be set within 30 days of receipt of the appeal and a decision must be made within 60 days. In 1997, there were 11 legal actions taken against licensed child care providers as a result of child abuse/neglect; and there were three legal actions taken against licensed child care providers as a result of criminal record histories. Applying the same percentages to those who would be required to participate in the careline registry, it is estimated that 883 persons would be denied inclusion in the registry annually. Two additional attorneys will be necessary to facilitate hearings and legal actions when applicants are denied inclusion in the careline registry and appeal the decision.

Based on costs of consultants for similar purposes, there will be a cost of $4,900 for an independent consultant to evaluate the careline registry.

Due to the large number of persons participating in the careline registry, and as the information in the registry must be made available through the hotline service, additional administrative and clerical staff would be required. A Health Program Representative III and a Clerk Typist II would be located in Jefferson City. Nine Program Representative II's and three Clerk Typist II's would be located in various locations throughout the state. Two attorneys and a Computer Information Specialist would be required.

Officials from the Department of Social Services (DOS) - Division of Family Services (DFS) state the proposal states that child care providers shall be screened for probable cause child abuse and neglect reports (CA/N) through the DFS central registry for each Careline applicant. Child care providers already receive CA/N checks due to requirements of licensure.

The existence of the Careline, even though voluntary for some individuals, creates a liability that may cause them to apply to the registry. However, DFS can not estimate how many child care referral personnel and home health care personnel registrants would need a screening because of ASSUMPTION (continued)

the unavailability of statistics. DFS estimates that 19,000 persons registered with DFS and persons in licensed residential care facility would have some direct responsibility for the care of children and therefore would be required to be screened under this proposal.

As stated above, DFS is unable to accurately estimate the number of requests received from individuals who must register with Careline. Therefore, for every 27,000 additional screenings the division would need one new staff.

In calendar year 1997, Background, Screening, Investigation Unit completed 108,000 screenings with four employees (1 - Social Service Supervisor * and 3 - clerical). Fifty (50%) percent of these screenings were for schools, twenty five (25%) percent were for child care providers and twenty five (25%) percent were for "other" providers.

Based on an additional 11,807 requests an additional one FTE would be required. This would be for clerical staff (employees per total screenings).

New Screenings

Total additional request 19,000

Divide by requests per staff (27,000)

Total required additional FTE's .7

Clerk Typist II's 1.0

The above is based on an annual rescreening being requested by these providers. The proposed Careline Registry requires registered Careline providers to renew their registration periodically, so DFS believes the intent would be that these providers also request an annual rescreening.

Officials from DOS - Division of Data Processing (DP) stated they would run the Department of Health's Careline Registry against the child abuse/neglect Central Registry on a regular basis. As this process is already in place, there would not be significant costs to complete this process and return the information to Department of Health.

Department of Public Safety - Missouri State Highway Patrol (SHP) officials anticipate an increase of 5,000 criminal record checks, with the potential of a 200,000 record check increase, due to this proposal. SHP would charge a $5 fee for each non-federal criminal record check. SHP estimates revenue of $25,000 annually to the Criminal Records System Fund. SHP assumes one Data Entry Operator ($15,648) would be needed to classify, compare, and verify fingerprints. Equipment ($3,655) would include an Automated Fingerprint Identification System, computer, and office furniture for one FTE. Expense ($710) would include office supplies and telephone charges.

ASSUMPTION (continued)

Officials of the Department of Revenue (DOR) state the individual and corporate tax systems would have to be modified to accept this credit. Modifications would include the tax credit tables, batch balancing, return processing, statistics, reports and returns/schedules. The Information Systems Division will handle all system modifications with existing staff. If the credit is certified by an agency other than the Department of Revenue, the Division of Taxation will be able to process this credit with existing staff. However, if the number of credits claimed exceeds 10,000, a FTE and equipment/expenses would be requested through the budget process. If the credit is certified by the Department of Revenue, one Tax Processing Technician I would be requested for every 1,840 credits claimed. The Department is requesting 1.5 FTE's for six months to verify the credits.

For purposes of this fiscal note, Oversight assumes the Department of Revenue could handle the provisions of this proposal with existing staff and resources.

Officials of the Office of Administration (COA) assume this tax credit would only be applicable to individual and corporate income taxes. As a result, the loss to General Revenue would not occur until FY 2000. According to the 1995 Statistical Abstract of the United States, 2% of employers with less than 100 employees and 7% of employers with 100 or more employees provide child care services. According to Missouri County Business Patterns there were 133,176 employers with less than 100 employees and 3,025 employers with 100 or more employees. Applying the child care percentages to these figures would result in 2,875 employers who could qualify for the tax credit. The average cost per employer for providing child care

services in 1992 was $84,475. A credit of up to 10% or $8,447 per employer could be received. An annual inflation rate of 3% was assumed.

In a similar proposal COA staff assumed that 50% to 100% of the eligible employers would participate and receive a tax credit. For purposes of this fiscal note, Oversight has ranged the potential loss to General Revenue.

Oversight assumes the tax credit would be applicable to individual and corporate income taxes only. However, if this proposal were applicable to withholding taxes, which are also in

chapter 143, a loss would be experienced in the last half of FY 1999 as well.

This proposal would result in a decrease in Total State Revenues.

FISCAL IMPACT - State Government	FY 1999	FY 2000	FY 2001
	(10 Mo.)
GENERAL REVENUE FUND
Loss to General Revenue Fund
Income Tax Credits	$0	($12,507,580)	($12,882,807)
		to	to
		($25,015,159)	($25,765,614)
Cost - Department of Health
Child and Adult Care Food Program
Personal service (3 - 5 FTE)	($68,684)	($76,994)	$0
Fringe benefits	($19,303)	($21,582)	$0
Expense and equipment	($17,437)	($21,408)	$0
Total Cost - Department of Health	($105,424)	($119,984)	$0
Cost - Department of Health
Careline Registry
Personal service (17 FTE)	($391,116)	($481,267)	($493,299)
Fringe benefits	($109,630)	($134,899)	($138,272)
Expense and equipment	($362,444)	($321,159)	($330,795)
Total Cost - Department of Health	($863,190)	($937,325)	($962,366)
Cost - Department of Social Services
Division of Family Services
Personal services (1 FTE)	($9,450)	($11,623)	($11,913)
Fringe benefits	($2,649)	($3,258)	($3,339)
Expense and equipment	($3,726)	($728)	($748)
Total Costs - Division of Family Services	($15,825)	($27,416)	($16,000)
TOTAL ESTIMATED EFFECT ON
GENERAL REVENUE FUND	($984,439)	($13,592,305)	($13,861,173)
		to	to
		($26,099,884)	($26,743,980)
CRIMINAL RECORDS SYSTEM FUND
Income - Department of Public Safety -
Missouri State Highway Patrol
Criminal background check fees	$25,000	$25,000	$25,000
FISCAL IMPACT - State Government	FY 1999	FY 2000	FY 2001
(continued)	(10 Mo.)
Costs - Department of Public Safety -
Missouri State Highway Patrol (SHP)
Personal service (1 FTE)	($13,366)	($16,440)	($16,851)
Fringe benefits	($6,003)	($7,383)	($7,568)
Equipment and expense	($4,365)	($731)	($753)
Total Costs - SHP	($23,734)	($24,554)	($25,172)
ESTIMATED NET EFFECT ON
CRIMINAL RECORDS SYSTEM FUND	$1,266	$446	($172)
FEDERAL FUNDS
Income - Department of Health
Child and Adult Care Food Program	$3,156,694	$8,869,451	$9,685,441
Cost - Department of Health
Personal service (3 - 5 FTE)	$0	($76,994)	($157,838)
Fringe benefits	$0	($21,582)	($44,242)
Expense and equipment	($17,437)	($32,111)	($47,209)
Reimbursements	($3,156,694)	($8,869,451)	($9,685,441)
Total Cost - Department of Health	($3,174,131)	($9,000,138)	($9,934,730)
Cost - Department of Social Services
Division of Family Services
Personal services (1 FTE)	($4,655)	($5,725)	($5,868)
Fringe benefits	($1,305)	($1,605)	($1,645)
Expense and equipment	($1,835)	($727)	($748)
Total Costs - Division of Family Services	($7,795)	($8,057)	($8,261)
ESTIMATED NET EFFECT ON
FEDERAL FUNDS	($25,232)	($138,744)	($257,550)
FISCAL IMPACT - Local Government	FY 1999	FY 2000	FY 2001
	(10 Mo.)
	$0	$0	$0

FISCAL IMPACT - Small Business

Small businesses would be expected to be fiscally impacted to the extent they would incur additional administrative costs due to the requirements of this proposal. In addition, small businesses would be expected to be fiscally impacted to the extent that small businesses provide child care for their employees and may take the child care income tax credit.

DESCRIPTION

A careline registry and hotline would be established in the Department of Health (DOH) for the purpose of the protection of children. It would require registration for licensed child care providers, and providers registered with the Division of Family Services. A person over eighteen, who provides or intends to provide child care, who is not required to be licensed or to consent to a criminal record review in order to provide child care or supervision, and who has voluntarily submitted information required for determination of eligibility for entry into the careline registry, is a careline applicant. DOH in coordination with the Department of Social Services, shall conduct a search of the central registry to determine if the applicant has been reported for child abuse or neglect. Upon complete review, DOH would determine whether the applicant would be granted or denied inclusion in the careline registry. If there is disqualifying

information, then DOH would enter the applicant's name in the careline registry and the person would be known as a registered careline provider.

The careline applicant or registered careline provider would be disqualified: (1) if the person has

been convicted of a crime relevant to the person's occupation as a child care provider, or which

raises questions about the person's qualifications; (2) if the person has made any misleading or false statement or report of a material fact; and (3) if there has been any attempt at fraud or deception, or if information discloses conduct which demonstrates that registration of that person would be adverse to the health and safety of children in Missouri. Registered careline providers would be required to renew their registration periodically. DOH would update reports of

substantiated child abuse or neglect and would review the information to determine whether a registered careline provider should be disqualified. The Department of Health and the Department of Social Services may enter into an interagency agreement to determine procedures and financing of the provision and updating of information for comparison of the careline

registry with the central registry, and for searches of the central registry performed under subsection 2 of Section 210.301, RSMo. Likewise, the Highway Patrol and the Department of Health may enter into an interagency agreement for updating information regarding criminal convictions. State employees would be liable only for intentional acts or gross negligence which result in damages from a criminal record review.

DOH would meet certain minimum guidelines, including the establishment and maintenance of careline hotline services, maintenance of the central registry, and ensuring the confidentiality of records. DOH would use a competitive process to select and contract with an independent DESCRIPTION (continued)

consultant for the purpose of evaluating the careline. DOH would develop a schedule for transmitting periodic evaluation reports to the General Assembly, beginning on or before September thirtieth of the second calendar year in which the program is established, with the final report submitted by January 1 of the fifth year.

An employment agency referring a child day care provider to parents or guardians would disclose information about the careline program and registry to both the parents or guardians and the provider, and would disclose to the parents whether the provider is a careline applicant or registered careline provider. It would be a Class B misdemeanor to falsely represent oneself as a careline applicant or a registered careline provider, or to fail to disclose, in a careline application, a conviction for a criminal offense or substantiated evidence of child abuse or neglect. In addition, the proposal would also require church related residential child care facilities exempt from licensure to register with the Department of Elementary and Secondary Education. Such registered facilities would also meet all local health and fire safety requirements.

This proposal would authorize a state income tax credit equal to 10% of certain expenditures in making child care service available to employees of the taxpayer. To qualify for the credit the taxpayer must provide subsidized child care services based on need, not discriminate based on race, creed, religion or national origin, and use a licensed child care facility. The credit may be taken for tax year 1999 and thereafter. Any excess unused credit may be carried forward to future tax years.

This proposal would allow nonlicensed child care facilities that meet the requirements for participation in the Child and Adult Care Food Program.

This proposal would allow the director of the Department of Health to deny, suspend, or revoke a license if written notice is received that a local governing body has found that license is prohibited by any local law related to the health and safety of children.

This legislation is not federally mandated, would not duplicate any other program and would not

require additional capital improvements or rental space.

SOURCES OF INFORMATION

Department of Health

Department of Social Services

Department of Mental Health

Office of Administration

Office of Attorney General

Department of Public Safety

SOURCES OF INFORMATION (continued)

Department of Revenue

Office of Administration

Jeanne Jarrett, CPA

Director

April 9, 1998