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Financial Emergencies - Joint Legislative Auditing Committee

Joint Legislative Auditing Committee

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Financial Emergencies

The Joint Legislative Auditing Committee (Committee) is required to be notified when the following governmental entities have either met one or more conditions of a financial emergency, as defined in s. 218.503(1), F.S., or if one or more of these conditions will occur if action is not taken to assist the entity:

  • Counties
  • Municipalities
  • Special Districts
  • District School Boards
  • Charter Schools
  • Charter Technical Career Centers

For counties, municipalities, and special districts, Committee staff, in coordination with the Office of the Governor, monitors the financial condition of those local governmental entities that have met one or more of the financial emergency conditions and provides assistance at the request of the Office of the Governor and the discretion of the Committee or the Chair. The Office of the Governor makes a determination as to whether the entity is in a state of a financial emergency.

For district school boards, charter schools, and charter technical career centers, the Commissioner of Education contacts the entity to determine what actions have been taken to resolve or prevent the condition and makes a determination as to whether the entity is in a state of a financial emergency. Committee staff provides assistance at the request of the Commissioner’s Office and the discretion of the Committee or the Chair. See ss. 218.503(3) and (4)(a)-(b), F.S.

1. What is a condition of a financial emergency?

The conditions of a financial emergency, as defined in s. 218.503(1), F.S. are:

  1. Failure within the same fiscal year in which due to pay short-term loans or failure to make bond debt service or other long-term debt payments when due, as a result of a lack of funds.
  2. Failure to pay uncontested claims from creditors within 90 days after the claim is presented, as a result of a lack of funds.
  3. Failure to transfer at the appropriate time, due to lack of funds:
    1. Taxes withheld on the income of employees; or
    2. Employer and employee contributions for:
      1. Federal social security; or
      2. Any pension, retirement, or benefit plan of an employee.
  4. Failure for one pay period to pay, due to lack of funds:
    1. Wages and salaries owed to employees; or
    2. Retirement benefits owed to former employees.

2. Who is required to notify the Committee when an entity has met, or is expected to meet, a condition of a financial emergency?

Both the entity that has met, or is expected to meet, a condition of a financial emergency (s. 218.503(2), F.S.) and the Auditor General (s. 11.45(7)(e), F.S.) are required to notify the Committee.

Counties, municipalities, and special districts are required to notify the Office of the Governor and the Committee when it has been determined that one or more of the financial emergency conditions have occurred or will occur if action is not taken to assist the entity.

District school boards are required to notify the Commissioner of Education and the Committee. Charter schools and charter technical career centers are required to notify their sponsor, the Commissioner of Education, and the Committee. The notification must occur when it is determined that one or more of the financial emergency conditions have occurred or will occur if action is not taken to assist the district, school, or center.

The Auditor General is required to notify the Committee and the Governor or the Commissioner of Education, as appropriate, when an audit reviewed pursuant to s. 11.45(7)(e), F.S., contains a statement that an entity has met one or more of the conditions of a financial emergency.

3. How should an entity notify the Committee that it has met a financial emergency condition?

Entities required to notify the Committee may choose one of the following options:

  • Electronically: jlac@leg.state.fl.us
    (Please include “Financial Emergency Condition” in the subject line; Committee staff will reply to the message to acknowledge receipt.)
  • Mail:
       Joint Legislative Auditing Committee
       111 West Madison St., Room 876
       Tallahassee, FL 32399-1400
  •  Fax: (850) 922-5667

Correspondence should be addressed to the Committee's Chair, Senator Debbie Mayfield.

Counties, municipalities, and special districts may notify the Governor's Office using one of the following options:

  • Electronically: cig218@eog.myflorida.com
    (Please include “Financial Emergency Condition” in the subject line.)
  • Mail:  
       Executive Office of the Governor
       Office of the Chief Inspector General
       The Capitol, Room 1902
       Tallahassee, FL 32399-0001
  • Telephone: (850) 717-9264
  • Fax: (850) 921-0817

District school boards may notify the Department of Education (DOE) using one of the following options:

  • Electronically: linda.champion@fldoe.org
    (Please include “Financial Emergency Condition” in the subject line.)
  • Telephone: (850) 245-0406

Charter schools and charter technical career centers may notify the DOE using one of the following options:

  • Electronically: charterschools@fldoe.org
    (Please include “Financial Emergency Condition” in the subject line.)
  • Telephone: 1-800-447-1636
  • Fax: (850) 245-0960

4. Is there a way to look online to determine if an entity has met a condition of a financial emergency?

Yes, if the entity’s audit report has been posted on the Auditor General’s website. Most of the audits of local governments and charter schools and some district school boards are performed by private certified public accountants (CPAs). These audits are posted online after the entity has submitted the audit report to the Auditor General and it has been reviewed. Audits performed by the Auditor General are posted online soon after their release. Audits of local governments are due no later than nine months after the end of the fiscal year (due June 30th for most entities). Audits of district school boards, charter schools, and charter technical career centers are also due no later than nine months after the end of the fiscal year (due March 31st).

To access audit reports that have been performed by a private CPA: From the Auditor General’s website, (1) scroll to “Reports Filed with the Auditor General” (on left side of page), (2) hover over “Filed Reports,” and (3) select the type of entity (Counties, Municipalities, Special Districts, District School Boards, etc.). The list includes all entities that have filed an audit report for the specified fiscal year. You may access the available audit reports by selecting an individual entity.

For district school board audits performed by the Auditor General's Office, a finding would be included in the audit report. To access those audit reports: From the Auditor General's website, select either "full report" or "summary" for the district school board audit of interest.

In addition, some entities post their audit report on their own websites. You may want to search for the keyword "audit" or "CAFR" on an entity's website. A CAFR is the comprehensive annual financial report.

The entity’s auditor is required to include a statement in the Management Letter as to whether or not the entity has met one or more of the conditions described in s. 218.503(1), F.S. For example, the Management Letter (see the first paragraph of PDF page 35 of the revised audit report) for the Buckeye Park Community Development District for the 2014-15 fiscal year indicates the special district has met one of the conditions and provides a brief explanation as required by the Rules of the Auditor General.

Due to the frequency the Committee is notified of entities meeting a financial emergency condition, there is not a comprehensive list of all entities that have met a condition available online at the present time.

5. What is the difference between meeting a condition of a financial emergency and being in a state of a financial emergency?

Prior to 2004, there was no distinction. Entities that met a condition of a financial emergency were, by law, determined to be in a state of a financial emergency. Since the approval of Chapter 2004-305, L.O.F., the Governor (or designee) or the Commissioner of Education, as appropriate, is required to review the circumstances of each entity that has met a condition of a financial emergency and make a determination as to whether state assistance is needed. If state assistance is deemed necessary, the entity is declared to be in a state of a financial emergency.

For further information about this process for local governmental entities, see the Meeting Packet for the Committee’s meeting on October 17, 2011. The Governor’s Chief Inspector General, who is the Governor’s designee responsible for financial emergency determinations, provided an overview of her office’s role. Her presentation is included in the packet beginning on page 75.

In some situations, when an entity meets a condition of a financial emergency, the entity is experiencing serious financial troubles, and major steps may be required to correct the situation. In other situations, while an entity may technically meet a condition of a financial emergency, the condition is more the result of a timing issue.

Local Government Financial Emergency (Counties, Municipalities, Special Districts)

6. How many local governmental entities have been determined to meet a condition of a financial emergency?

The Committee is notified of local governmental entities that have been determined to meet a condition of a financial emergency or are experiencing serious financial conditions.

The following numbers provide a general idea of the current situation (as of May 26, 2017); however, they will increase as the Committee receives additional notifications.

Counties:

Fiscal Year Number of Counties that met one or more conditions of a financial emergency Comments
2009-10 0  
2010-11 1  
2011-12 0  
2012-13 0  
2013-14 0  
2014-15 0  
2015-16 0 Audit reports are due June 30, 2017.

The fiscal year for all counties is October 1 through September 30. Audits are due no later than nine months after the end of the fiscal year.

Municipalities:

Fiscal Year Number of Municipalities that met one or more conditions of a financial emergency Comments
2009-10 11 To date, the Governor's Office has determined that two of these municipalities do not need state assistance.
2010-11 9 To date, the Governor's Office has determined that three of these municipalities do not need state assistance.
2011-12 2  
2012-13 4 To date, the Governor's Office has determined that two of these municipalities do not need sate assistance.
2013-14 4 To date, the Governor's Office has determined that two of these municipalities do not need state assistance.
2014-15 2  
2015-16 0 Audit reports are due June 30, 2017.

The fiscal year for all municipalities is October 1 through September 30. Not all municipalities are required to provide for an annual audit [see s 218.39, F.S. for the threshold that triggers the audit requirement].

Special Districts:

Fiscal Year Number of Special Districts that met one or more conditions of a financial emergency or auditors noted financial difficulties* Comments
2009-10 149 To date, the Governor's Office has determined that 82 of these special districts do not need state assistance. Also, 12 of these special districts have been dissolved. 
2010-11 131 To date, the Governor's Office has determined that 86 of these special districts do not need state assistance. Also, two of these special districts has been dissolved.
2011-12 96

 To date, the Governor's Office has determined that 79 of these special districts do not need state assistance.

2012-13 87 To date, the Governor's Office has determined that 81 of these special districts do not need state assistance.
2013-14 75 To date, the Governor's Office has determined that 62 of these special districts do not need state assistance.
2014-15 65  To date, the Governor's Office has determined that 38 of these special districts do not need state assistance.
2015-16 5 Audit reports are due June 30, 2017.

*The special districts included in this table either:

  • Met one of more conditions of a financial emergency during the audit period;
  • Met a condition of a financial emergency after the end of the audit period, but prior to the release of the audit; or
  • Auditors noted issues arising or circumstances affecting the entity that caused doubt about the entity's viability to continue to exist (going concern).

The fiscal year for most special districts is October 1 through September 30. Audits are due no later than nine months after the end of the fiscal year. Not all special districts are required to provide for an annual audit [see s 218.39, F.S. for the threshold that triggers the audit requirement]. The majority of the special districts reported in the above table are Community Development Districts. The Committee may not be notified in all cases when an auditor notes a going concern.

7. Why are there a large number of CDDs that meet a condition of a financial emergency?

CDDs are authorized by Chapter 190, F.S., to provide developers/builders of larger communities access to tax-free municipal bonds to finance the cost of infrastructure and amenities. Initially, bond assessment payments are made by the developer/builder to the CDD, and the CDD pays the bondholders. As lots sell, homeowners pay the assessments to the CDD. Due to the decline in the housing market in Florida in recent years, a number of developers/builders have had difficulties in paying the assessments in a timely fashion. Each CDD should be evaluated based on its individual situation. In some of these cases, the failure for a CDD to make a bond payment is a timing issue. In other cases, it is a sign of financial distress and possible need to restructure the debt.

8. Which local governmental entities have been determined to be in a state of a financial emergency?

As of May 26, 2017, the following local governmental entities are in a state of a financial emergency:

Municipalities

  • Caryville, Town of
  • Eatonville, Town of
  • Gretna, City of
  • Hampton, City of
  • Hawthorne, City of
  • Indian Creek Village
  • Noma, Town of
  • Opa-locka, City of
  • Pahokee, City of
  • Paxton, City of
  • South Bay, City of
  • Wausau, Town of
  • Webster, City of
  • Westville, Town of

On June 1, 2016, the Governor issued Executive Order Number 16-135 declaring the City of Opa-locka (City) to be in a state of financial emergency. A nine-member financial emergency board was established to oversee the activities of the City until the termination of state action pursuant to s. 218.504, F.S.

Special Districts

  • Crossings at Fleming Island CDD, The
  • Disston Island Conservancy District
  • Eastpoint Sewer and Water District
  • Fallschase Community Development District
  • Hamilton County Development Authority
  • Heritage Harbor Community Development District
  • Heritage Isles Community Development District
  • Leon County Educational Facilities Authority
  • Ocean Highway and Port Authority of Nassau County
  • Reserve Community Development District
  • St. John’s Water Control District
  • St. Lucie West Services District
  • Stoneybrook Community Development District
  • Suwannee Valley Transit Authority
  • Suwannee Water and Sewer District
  • Viera East Community Development District

Lanark Village Water and Sewer District was previously included on this list. However, the Department of Economic Opportunity changed the status of Lanark Village Water and Sewer District from "inactive" to "dissolved" on July 11, 2013, based on documentation received from the Franklin County Board of County Commissioners.

Note: All of the above-noted entities were added to the financial emergency list prior to the 2004 law revision.

9. What occurs when a local governmental entity is determined to be in a state of financial emergency?

In accordance with s. 218.503(3), F.S., upon receiving notification, the Governor’s Office is required to contact the entity to determine what actions have been taken by the entity to resolve or prevent the financial emergency condition. The entity must provide all information requested by the Governor’s Office within 45 days after the date of the request. If the entity does not comply with the request for information, the Governor’s Office is required to notify the Committee who may take action pursuant to s. 11.40(2), F.S.

Depending on the severity of the situation, in accordance with s. 218.503(3), F.S., the Governor’s Office may implement any and all of the following measures:

  • Requiring approval of the entity’s budget by the Governor;
  • Authorizing a state loan to an entity and providing for repayment of same;
  • Prohibiting an entity from issuing bonds, notes, certificates of indebtedness, or any other form of debt until such time as the entity is no longer subject to this section of law;
  • Making inspections and reviewing records, information, reports, and assets of the entity;
  • Consulting with officials and auditors of the entity regarding any steps necessary to bring the accounts, accounting systems, financial procedures, and reports into compliance with state laws;
  • Providing technical assistance to the entity;
  • Establishing a financial emergency board to oversee the activities of the entity;
  • Requiring and approving a plan, prepared by officials of the entity in consultation with the appropriate state officials, prescribing actions that will cause the entity to no longer be subject to this section of law.

As an example, in 2004, the Governor and officials of a town in central Florida signed a State and Local Agreement of Cooperation between the Governor and the town. The agreement continues today and provides that the town submit, to the Governor’s Office for approval, its annual budget, any requested amendments to the budget throughout the year, and the annual audited financial statements. The budget information provided must be in sufficient detail necessary for staff to analyze the underlying assumptions contained in all estimates of revenues and expenditures. In addition, the agreement provides that the town may not enter into any form of debt or liability, which exceeds 12 months for repayment, without prior written approval of the Governor’s Office. (Note: The agreement includes other provisions that have not been discussed in this paragraph.)

If the Governor’s Office determines that a financial emergency board needs to be established to oversee the actions of a local governmental entity, the Governor would appoint board members and select a chair. Next, either an Executive Order by the Governor would be signed or a State and Local Agreement of Cooperation would be entered into between the Governor and the entity’s governing board, which provides the oversight authority of the board and its anticipated functions. Pursuant to s. 218.503(3)(g)1., F.S., the board may:

  • Make such reviews of records, reports, and assets of the entity as needed;
  • Consult with officials and auditors of the entity and the appropriate state officials regarding any steps necessary to bring the books of account, accounting systems, financial procedures, and report of the entity into compliance with state requirements;
  • Review the operations, management, efficiency, productivity, and financing of functions and operations of the entity.

The recommendations and reports made by the board must be submitted to the Governor for appropriate action.

10. Once a local governmental entity is determined to be in a state of financial emergency, what needs to occur before it is released from financial emergency status?

According to s. 218.504, F.S., all of the following must occur:

  • The original financial emergency condition has been resolved;
  • No new financial emergency conditions exist; and
  • The entity has established and is operating an effective financial accounting and reporting system.

11. Why does it take so long for the Committee to be notified that a local governmental entity meets a condition of a financial emergency?

Although required by s. 218.503(2), F.S., few local governmental entities notify the Governor’s Office and the Committee when they have met, or expect to meet, a condition of a financial emergency. Unless articles have appeared in the press that indicate an entity meets or is close to meeting a condition of a financial emergency, generally Committee staff would not have knowledge that this is occurring until much later if the entity does not notify the Committee. There is no penalty if an entity fails to notify the Governor’s Office and the Committee.

For entities that are required to have an audit, the auditor is required to include a statement in the Management Letter, in accordance with the Rules of the Auditor General for a given fiscal year, as to whether or not the entity met one or more of the conditions of a financial emergency. The auditor is also required to apply financial condition assessments procedures as of the fiscal year-end in order to determine whether deteriorating financial conditions exist pursuant to s. 218.39(5), F.S., and give consideration to subsequent events, through the date of the audit report, that could significantly impact the entity’s financial condition. Also, pursuant to s. 218.39(5), F.S., the auditor is required to notify each member of the entity’s governing board if deteriorating financial conditions exist that may cause a financial emergency condition to occur if actions are not taken to address the deteriorating financial conditions.

Generally, the first notification the Committee receives is after the audit has been conducted and the audit report has been received and reviewed by the Auditor General. If the auditor has indicated in a local governmental entity’s audit report that one or more of the financial emergency conditions has been met, the Auditor General notifies the Governor’s Office and the Committee.

Local government audit reports are due no later than nine months after the end of the fiscal year. Unfortunately, a number of local governmental entities do not comply with this deadline. In some cases, an entity may not have the funds to pay for the cost of an audit prior to the deadline. 

12. Who should I contact if I have additional questions?

If you want to know if the Office of the Governor or the Committee have been notified that a local governmental entity has met a condition of a financial emergency, you may send an e-mail to the Office of the Governor at cig218@eog.myflorida.com (please include “Financial Emergency Condition” in the subject line) or call (850) 717-9264 or to the Committee at jlac@leg.state.fl.us or call (850) 487-4110.

If you want to know if the Office of the Governor has determined whether a local governmental entity has been determined to be in a state of a financial emergency, you may send an e-mail to the Office of the Governor at cig218@eog.myflorida.com (please include “Financial Emergency Condition” in the subject line) or call (850) 717-9264.

Educational Entities Financial Emergency (District School Boards, Charter Schools, Charter Technical Career Centers)

13. Which entities have been determined to meet a condition of a financial emergency?

District School Boards:

Effective February 1, 2009, s.1011.051, F.S., requires the superintendent to provide written notification to the district school board and the Commissioner of Education if at any time the portion of the general fund’s ending fund balance not classified as restricted, committed, or nonspendable in the district’s operating budget is:

  1. Projected to fall below 3 percent of projected general fund revenues during the current fiscal year.
  2. Projected to fall below 2 percent of projected general fund revenues during the current fiscal year. Within 14 days after receiving such notification, the Commissioner of Education is required to determine if the district school board has a plan that is reasonably anticipated to avoid a financial emergency as determined pursuant to s. 218.503, F.S. If the district school board does not have such a plan, the Commissioner of Education shall appoint a financial emergency board that shall operate with the requirements, powers, and duties specified in s. 218.503(3)(g), F.S.

The general fund's unreserved fund balance for the following school districts was below either 2 or 3 percent of their general fund revenues at fiscal year end:

  • For the 2014-15 fiscal year - below 3 percent: Clay, Hernando, Highlands, Jefferson, and Levy.1
  • For the 2013-14 fiscal year - below 3 percent: Clay, Gadsden, Liberty, Miami-Dade, and Walton.2
  • For the 2012-13 fiscal year - below 3 percent: Clay, Columbia, Franklin, Manatee, and Martin.3
  • For the 2011-12 fiscal year - below 3 percent: Columbia, Franklin, and Manatee.4
  • For the 2010-11 fiscal year - below 2 percent: Manatee.5

In addition, during certain years other school districts notified the Commissioner of Education that the general fund balance in their operating budget was projected to fall below the 3 percent threshold however, at fiscal year-end, the balance was above the threshold.

 


1Jefferson had a balance below 2 percent. (Source: Auditor General staff on 10/5/2016)
2Included in Auditor General Report No. 2016-023, Report on Significant Financial Trends and Findings in 2013-14 Fiscal Year Audits of District School Boards - pages 2-4. Miami-Dade had a balance below 2 percent.
3Included in Auditor General Report No. 2015-024, Report on Significant Financial Trends and Findings in 2012-13 Fiscal Year Audits of District School Boards - pages 3-4. Columbia had a balance below 2 percent.
4Included in Auditor General Report No. 2014-023, Report on Significant Financial Trends and Findings in 2011-12 Fiscal Year Audits of District School Boards - page 5. Both Columbia and Manatee had balances below 2 percent.
5Included in Auditor General Report No. 2013-029, Report on Significant Financial Trends and Findings in 2010-11 Fiscal Year Audits of District School Boards - page 4.


Charter Schools and Charter Technical Career Centers (as of May 26, 2017):
 

Fiscal Year Number of Charter Schools that met one or more conditions of a financial emergency* Comments
2009-10 44 Sixteen of these charter schools have subsequently closed, and five of these charter schools no longer meet a condition of financial emergency or have deteriorating financial conditions per their sponsor district.
2010-11 25 Twelve of these charter schools have subsequently closed.
   2011-12                          0  
 2012-13  10

Eight of these charter schools have subsequently closed.

2013-14 4 Two of these charter schools have subsequently closed.
2014-15 8 Five of these charter schools have subsequently closed.
2015-16 8 Audit reports were due March 31, 2017. Two of these charter schools have subsequently closed.

 

*The charter schools included in this table either:

  • met one or more conditions of a financial emergency during the audit period (July 1 - June 30),
  • met a condition of a financial emergency after the end of the audit period, but prior to the release of the audit report, or
  • met a condition of a financial emergency after both the end of the audit period and the release of the audit report; the sponsor or a school official has provided notification of such.

No charter technical career centers met a condition of a financial emergency.

14. Which educational entities have been determined to be in a state of a financial emergency?

District School Boards

Two district school boards have been determined to be in a state of financial emergency in the past 10 years, Jefferson County in August 2016 and in April 2009 and Taylor County in March 2008. As described above, these two school districts notified the Commissioner of Education that their respective general fund's unreserved fund balance had falled below either 2 or 3 percent of thier general fund revenues (Jeffersn County for the 2014-15 fiscal year, and both Jefferson County and Taylor County earlier for both the 2008-09 and 2009-10 fiscal years).

On August 10, 2016, the Commissioner of Education informed the superintendent and the school board of Jefferson County School District (District) that the Department of Education had reviewed the District's financial recovery plan and determined that it was not sufficient to avoid a financial emergency, as determined by s. 218.503, F.S. Therefore, the District was declared to be in a state of financial emergency. On August 12, 2016, the State Board of Education appointed a financial emergency board to assist the District in resolving the financial emergency conditions. The State Board of Education had previously appointed a financial emergency board in April 2009 to provide suport and financial ovesight to the District. In April 2017, with the approval of the State Board of Education, the Jefferson County School Board approved a 5-year contract with a charter school company to run the day-to-day operations of the District. The charter school company will assume control of District operations starting with the 2017-18 school year.

The Florida Association of District School Superintendents, at the request of the Commissioner of Education, worked closely with the superintendent and the school board of Taylor County School District and the Department of Education to provide technical assistance services, including proposing an economic recovery plan and monitoring the implementation of such a plan.


Charter Schools and Charter Technical Career Centers

None, per DOE, Office of Independent Education and Parental Choice.

15. Who should I contact if I have additional questions?

If you want to know if the Commissioner of Education or the Committee have been notified that an educational entity has met a condition of a financial emergency, you may contact DOE or the Committee as noted below:

  • DOE: For district school boards, you may send an e-mail to linda.champion@fldoe.org (please include "Financial Emergency Condition" in the subject line) or call (850) 245-0406.
  • DOE: For charter schools and charter technical career centers, you may send an e-mail to charterschools@fldoe.org (please include "Financial Emergency Condition" in the subject line), send a fax to (850) 245-0960, or call 1-800-447-1636.
  • Committee: You may send an e-mail to jlac@leg.state.fl.us (please include "Financial Emergency Condition" in the subject line) or call (850) 487-4110.

If you want to know if the Commissioner of Education has determined whether an educational entity has been determined to be in a state of a financial emergency:

  • For district school boards, you may send an e-mail to linda.champion@fldoe.org (please include "Financial Emergency Condition" in the subject line) or call (850) 245-0406.
  • For charter schools and charter technical career centers, you may send an e-mail to charterschools@fldoe.org (please include "Financial Emergency Condition" in the subject line), send a fax to (850) 245-0960, or call 1-800-447-1636.

Related Links:

Audits of local governmental entities (Posted on Auditor General's website: (1) scroll to "Reports Filed with the Auditor General" (on left side of page), (2) hover over "Filed Reports," and (3) select the type of entity (Counties, Municipalities, Special Districts, District School Boards, etc.). The list includes all entities that have filed an audit report for the specified fiscal year. You may access the available audit reports by selecting an individual entity.)

Auditor General - Financial Emergency Guidelines

Office of the Chief Inspector General

Department of Education
  District School Boards

  Charter Schools and Charter Technical Career Centers

 

Last updated: May 2017