News and Updates

MGFOA Opposition to Senate Bill 17
Profits to Former Property Owner Upon Foreclosure

Resolution Number 1
February 13, 2015

RE: OPPOSITION TO SENATE BILL 17 (Profits to Former Property Owner Upon Foreclosure)

WHEREAS Senate Bill 17 has been introduced to amend the General Property Tax Act, 1893 PA 206, by amending section 78m (MCL 211.78m) which would require that profits of the sale of a house by auction for non-payment of real property taxes to be refunded to the homeowner; and

WHEREAS, this legislation would create a determination of “profit” that would ignore significant costs extinguished by the foreclosure process, including mortgage and other debt, creating a potential windfall for the property owner who neglected to pay the property taxes; and

WHEREAS, this legislation would place the burden of uncollectible taxes on the local units of government and the schools, while refunding profits to the property owner, who had three years to pay the taxes or sell the property themselves; and 

WHEREAS this legislation would be detrimental to the municipal and other lien holders (water and sewer charges, mowing and blight fees, other local charges) as the creditors and mortgage holders would have their interests extinguished placing the government in a position of eradicating private and public interests in a property while providing a windfall to the former owner; and

WHEREAS this legislation would disrupt the counties’ property foreclose process because counties cannot file lawsuits for a deficiency judgments for properties that did not sell for the amount of the taxes causing taxpayers to subsidize the foreclosure system; and

WHEREAS this legislation would impair the ability of a County to bond for funds to advance to the local taxing jurisdictions to settle the current taxes by pledging that all property auctioned for non-payment of taxes will be aggregated to provide funds to the delinquent tax revolving fund and pay off the bonds; and

WHEREAS this legislation may make it difficult for a County to meet its current debt service requirements or to bond in the future.

NOW THEREFORE BE IT RESOLVED that Michigan Government Finance Officers Association (MGFOA), by this resolution, opposes Senate Bill 17, the requirement that the profits of the sale of a house by auction for non-payment of real property taxes to be refunded to the homeowner.

BE IT FURTHER RESOLVED that copies of this resolution be distributed to the Governor’s office and the leadership of the Michigan Legislature, as appropriate.

Moved by: Catherine McClary, supported by Steve Adair,
motion approved/denied­­­­­­­­ by a vote of 8 to 0.

Congratulations Back to Basics Graduates

Below is a list of Back to Basics graduates who were honored at the 2015 Spring Seminar.  Those in attendance are pictured.

Congratulations graduates!

Back to Basics Grads

First Name Last Name Organization
Constance Bommarito City of Auburn Hills
Beth Bowen City of Rochester Hills
Deb Brunett City of Cedar Springs
Frank Bruni Livingston County
Nnamdi Dike Allegan County
Tom  Eldridge City of Coldwater
Cristen Gignac Bay County
Faythe Gillespie City of Grand Haven
Tina Glenn City of Ann Arbor
Mary Jaganjac City of Walled Lake
Catherine Kristian Charter Township of Highland
Craig LaVigne City of Ann Arbor
Amy LaVoie Charter Township of Highland
April Lynch City of Ferndale
Maria Mancos Downriver Community Conference
Brian McCarthy City of Monroe
Autumn Morgan Allegan County
Colleen Moser Village of Pentwater
Shawn Murphy City of Grosse Pointe Woods
Jennifer Osterhoudt City of Rochester Hills
Leah Parks Ford Motor Company
Brian Pesis Plante & Moran, PLLC
Julie Pray City of Davison
Meredith Rogers City of Three Rivers
Gavin Sheridan City of Dearborn
Marilyn Stamper City of Wixom
Jason Theis Charter Township of Bloomfield    
Julie VanderWiere Charter Township of Texas

Policies & Procedures for Key Financial Functions

The MGFOA Accounting Standards Committee has developed policies and recommended procedures for use in your community.  The policies cover key financial functions, including: 

Budgeting Fund Balance
Capital Assets Grants Management
Cash Management       Investments
Debt Management Payroll & Expense Reimbursement
Ethics Purchasing
Financial Reporting  

While each document was created and reviewed by members of the Committee, it is important to note that these documents are not a ‘one size fits all’ solution.  Finance officials seeking to use these documents should consult their respective government agency’s charter as well as their agency’s legal counsel.

Please visit the RESOURCES page of the site to view the documents.

If you would like to suggest any changes to these documents, please email the Standards Committee via Joe Heffernan.

MGFOA Committee Membership

The MGFOA Board is accepting application for members to volunteer to serve on various Committees

This is your opportunity to get involved and grow with the organization by serving and contributing your knowledge to a committee.

Click here to complete the Committee Membership Application.

Dashboard and Citizen Guide templates at Dept of Treasury

Follow this LINK.

Michigan Department of Treasury and EVIP Administration

Follow this LINK.

FREE: State of Michigan's Local Government Records Management training is now available online

Follow this link.

Membership Information

Membership Information

Board of Directors '14 - '15

Executive Director
Bob Hertel
Ed Sell
Finance Director
City of Monroe
Board Assignment:
  • Policies, Bylaws, and Ethics
VP / Secretary
Christa McLellan
Deputy Treasurer - Financial Services
Wayne County Treasurers Office
Board Assignment:
  • Mentoring/Membership
Catherine McClary
Washtenaw County Treasurer
Washtenaw County Treasurer
Board Assignment:
  • Legislative Committee
Immediate Past President
Tom Skrobola
Director of Management Services/CFO
City of Kalamazoo
Board Assignment:
  • Nominations
  • Strategic Planning
Associate Director
Ben Stone
Vice President, Relationship Manager
Flagstar Bank
Board Assignment:
  • Spring Conference
  • Golf Outing
  • Professional Development
Associate Director
Beth Bialy
Plante & Moran, PLLC
Board Assignment:
  • Fall Conference
  • Michigan Brunch
  • Mentoring/Membership
Board Member
Ed Bradford
City of Manistee
Board Assignment:
  • Spring Conference
  • Golf Outing
  • Technology
Board Member
Tom Darling
Director of Financial Services
City of Troy
Board Assignment:
  • Spring Conference
  • Accounting Standards
Board Member
Tamar Lewis
Accounting Coordinator
City of Flint, Finance Department
Board Assignment:
  • Fall Conference
  • Professional Development
Board Member
Steve Adair
Finance Director & Treasurer
City of Center Line
Board Assignment:
  • Fall Conference
  • Legislative Committee

Executive Director
Bob Hertel