Jul 15, 2025 Audit Committee Meeting

[CALL TO ORDER]

[00:00:07]

IT IS OFFICIALLY 2:00 AND WE'RE GOING TO CALL THE CITY OF DUNCANVILLE AUDIT COMMITTEE MEETING TO ORDER. FIRST ITEM IS TO RECEIVE PUBLIC COMMENTS. NO. OKAY. THERE'S NO PUBLIC

[A. Consider the minutes of March 6, 2025, Audit Committee Meeting]

[B. Review Audit Committee policies, procedures, and/or activities as required annually by the City of Duncanville Audit Committee resolution 2015-111714.]

AND NOTED THIS WAS THE LAST TIME THIS WAS DONE WAS SEVENTH DAY OF NOVEMBER 2015. SO IT'S BEEN TEN YEARS. SO THERE'S PROBABLY ARE SOME THINGS THAT NEED TO CHANGE HERE. SOME SUGGESTED CHANGES.

AND MR. JACKSON AND OR MR. ABERNATHY, IF I UNDERSTOOD CORRECTLY, THE STATE LEGISLATOR LEGISLATION PASSED A THING THAT IF YOU DON'T HAVE YOUR AUDIT SUBMITTED ON TIME, THAT THAT YOU HAVE TO GO TO A NO NEW TAXES MOVING FORWARD. I THINK THAT'S ONE OF THE LEGISLATIVE ACTIONS THAT WAS PASSED WITH THIS LAST. RIGHT. YEAH. AND STUFF. SO THAT'S PROBABLY SOMETHING THAT THAT I WOULD SAY NEEDS TO BE INCLUDED IN IS UPDATE ON THIS RESOLUTION. YEAH. AND THANK YOU AGAIN FOR GETTING US CAUGHT UP. AND MOVING FORWARD. THANK YOU, MR. PRUITT, FOR YOUR ASSISTANCE AS WELL. THAT ENDED UP BEING PERFECT TIMING, DIDN'T IT? RIGHT BACK ON TRACK, DROPPING THAT LAW GOES INTO EFFECT. WELL, IN THE CONTEXT OF THIS RESOLUTION, I'M NOT SURE THAT'S THE BEST PLACE FOR THAT INFORMATION. I'M NOT SURE WHAT PURPOSE IT SERVES IN HERE, AS OPPOSED TO SOME POLICIES THAT YOU ALL HAVE THAT YOU. THAT ARE THE TRUE POLICIES. I DON'T KNOW WHERE. I GUESS IN OUR FINANCIAL POLICY, I'M TRYING TO THINK OF WHERE IT STATES. BUT FOR US ALREADY, IN ORDER TO BE ELIGIBLE FOR THE GFOA, THE GOVERNMENT FINANCE OFFICERS ASSOCIATION PROGRAM AND AWARD, IT HAS WITHIN SIX MONTHS TO COMPLETE YOUR AUDIT AFTER THE FISCAL YEAR. SO WE ARE ALREADY THAT IS ALREADY ALMOST THE GOAL THAT WE'RE ALWAYS SETTING TO MEET. SO BUT WE CAN OF COURSE, I DON'T KNOW THAT WE DO HAVE IT PHYSICALLY WRITTEN ANYWHERE. BUT WE CAN CHECK ON THAT. AND I AGREE WITH YOU AND FINANCIAL POLICY HERE. WHAT WOULD YOU WHAT PROMPTED YOU? WELL, WE'RE JUST LOOKING AT THE CONTEXT OF THE INFORMATION THAT'S IN HERE IN THIS CURRENT RESOLUTION. I'M NOT SAYING THERE AREN'T THINGS THAT PROBABLY SHOULD CHANGE. I'M SURE THERE ARE. I'M SURE WE'LL BE HERE FOR YOU BESIDES THIS ONE. IT JUST DOESN'T. TO FOLLOW SUIT WITH WHAT IT LOOKS LIKE WE HAVE CONTAINED IN THIS RESOLUTION. IT SEEMS THAT THAT'S MORE OF A PROCEDURAL POINT TO KEEP TRACK

[00:05:06]

YEAH, ABSOLUTELY. THAT, THAT THAT WAS THE I GUESS THE POINT THAT I WANTED TO AT LEAST RAISE FOR, FOR THIS COMMITTEE IS. HOW CAN WE HAVE IT IN AS AN, AS AN, AN ACKNOWLEDGMENT. EXCUSE ME.

BECAUSE WE KNOW THAT WE HAVE THE GOAL CERTAINLY IN THE, THE, THE CHARGE FROM THIS COMMITTEE OF OUR COMPLETION OF THE AUDIT ON TIME. BUT TO HAVE SOME, SOME TYPE OF ACKNOWLEDGMENT THAT THE FAILURE TO DO SO RESULTS IN THE NO NEW REVENUE FOR US, FOR THE TAX RATE FOR THE FOLLOWING YEAR I DON'T KNOW. TO YOUR POINT, MAYOR, WHERE SPECIFICALLY IT MIGHT FIT HERE, BUT AT LEAST EVEN IF IT'S PRESENTED IN A, IN A, IN A REPORT THAT JUST HAS SOMETHING THAT IS AN ACKNOWLEDGMENT THAT CAN BE MEMORIALIZED, THAT COULD THAT THAT CAN BE REFERRED BACK TO. SO AT LEAST WE HAVE SOMETHING THAT SHOWS WHAT COULD POTENTIALLY HAPPEN IF WE'RE, YOU KNOW, IF WE FAIL TO PRESENT ON TIME AS AN ADDITIONAL POINT TO KEEP TRACK OF THAT OURSELVES AS AN AUDIT COMMITTEE. YEAH. I THINK IF YOU WANTED TO HAVE THE REST OF THE COMMITTEE WANTED TO PUT IT UNDER D, I, I DON'T HAVE AN OBJECTION TO MR. FRAZIER. DO YOU HAVE A COMMENT OR OPINION? WELL, I'VE ALWAYS GOT AN OPINION, YOU KNOW. I, I READ THIS AND I THOUGHT, MAN, I GOTTA BE A DAMN CPA AND I GOTTA BE A BRAIN, AND I GOTTA HAVE A LOT OF KNOWLEDGE TO DO ALL THE STUFF THAT SAYS YOU'RE SUPPOSED TO DO WHEN YOU'RE A JERK. CAN'T COME IN HERE, AND A GUY OFF THE STREET CAN'T COME HERE AND PARTICIPATE BECAUSE HE'S TOO IGNORANT ABOUT IT. AND I DON'T MEAN THAT NEGATIVELY. HE IS HERE. SHE IS. SO I THOUGHT, MAN, I'VE GOT MORE POWER THAN I THOUGHT, BUT I CAN'T FIRE ANYBODY. I CAN'T HIRE ANYBODY, I CAN'T SET WAGES. I DON'T HAVE THAT POWER. BUT IT LOOKS LIKE YOU DO. AND I'M TRYING TO THINK THE LAST TIME I WAS IN HERE, WHEN SOMEBODY BROUGHT UP A MOTION THAT SAID, CHANGE ANYTHING OR GO TO THE COUNCIL WITH ANYTHING. I DON'T EVER KNOW THAT OTHER THAN WE APPROVE EVERYTHING. THIS GUY SAYS IT, WE SAY IT'S GOOD AND THEY SAY IT'S GOOD. IT'S GOOD. WE'VE NEVER QUIZZED ANYBODY THAT I'M AWARE OF AND SAID, TAKE IT TO THE CITY COUNCIL AND ABOUT IT. TELL ME. WHEN WE DID. THEY NEVER HAVE. WELL, THERE'S NEVER AS GOOD A TIME TO START AS NOW, BUT TO. COUNCILMAN MCBURNETT, I'LL CALL YOU THAT IN HERE. YEAH. THE AUDIT COMMITTEE CHAIR, MIKE BURNETT, WHATEVER. IT. NOTHING'S BEEN CHANGED HERE IN 2015. I THINK AS A MATTER OF PRACTICE AND JUST ABOUT EVERYTHING WE DO. AT LEAST EVERY TEN YEARS, WE SHOULD TAKE A LOOK AND SEE IF WE CAN DO IT BETTER. AND ANNUALLY WE DO REVIEW IT. MR. PRUITT, DO YOU HAVE ANY COMMENTS OR SUGGESTIONS AS WELL? OR PROVIDE YOU A COPY? OH. YEAH. SO IS THERE A PARTICULAR ONE WE'RE LOOKING AT HERE IN THE ENTIRE RESOLUTION? YES, SIR. IT'S NOT VERY LONG. IT'S ONLY REALLY, REALLY STARTING HERE. SO YOU GOT SPEED READER. YEAH. YEAH OKAY.

SO. WHATEVER EVERYBODY. YES, MA'AM. PLEASE. OKAY. SO UNDER THE RESPONSIBILITIES AND DUTIES, IF WE WERE TO ADD, I WOULD SAY THAT WOULD BE THE APPROPRIATE SPOT STATING THAT WE WOULD REMAIN IN COMPLIANCE WITH THE GFOA REGULATIONS AND THE NEWEST LEGISLATION. THAT'S WHAT WE'RE AUDITING TO MAKE SURE WE'RE IN COMPLIANCE WITH THOSE TWO AND WITH THE POLICIES THAT WE HAVE HERE ON THE BOOKS FOR THE CITY OF DUNCANVILLE. SO IF WE HAVE TO ADD IT SOMEWHERE, I THINK THAT WOULD BE THE MOST REASONABLE VARIABLE WHERE YOU CAN JUST POP IT OUT, WHERE AUDITING TO MAKE SURE WE'RE IN COMPLIANCE WITH OUR CURRENT POLICIES HERE IN THE BUILDING. AND GFOA AND WHATEVER

[00:10:01]

TO UPDATE. THAT'S MY ANSWER. ANY OTHER COMMENTS, MR. PATTERSON? DID YOU KNOW I, I DO NOT I DON'T HAVE ANYTHING SPECIFIC. I THINK WE JUST HAVE TO WORDSMITH IT IN, WEAVE IT INTO THIS RATHER THAN JUST DROPPING IT IN A1A. IT SHOULD BE EASY TO DO THAT. SO, MR. COWAN, DO YOU HAVE ANY ADDITIONS? NO. OKAY. DO YOU NEED A MOTION? I HAVE A COMMENT. YES, SIR. HOW COME? HOW COME IN EVERY PROCEDURE I'VE EVER READ FOR THERE'S A COMMITTEE. IT HAS A REASON. DO WE HAVE TO HAVE THREE PEOPLE HERE TO HAVE THIS MEETING? THREE MEMBERS. AND THERE'S NOTHING IN HERE ABOUT THAT. WHAT DO YOU MEAN BY THREE MEMBERS? WELL, FIVE PEOPLE ON THE BOARD, WE HAVE. WE HAVE TO HAVE A QUORUM. SO THREE. SO, YEAH, THREE OF FIVE. AND THERE'S NO NO DEAL IN HERE ABOUT. WELL, TO SHOW UP. I DON'T KNOW WHY THIS MIGHT HAPPEN BECAUSE Y'ALL WE CALL EVERYBODY GETS CALLED AHEAD OF TIME AND MAKES A PLAN. BUT IT OUGHT TO BE IN THERE THAT IF THERE'S NO QUORUM, THERE'S NO MEETING. THAT'S JUST HOW ALL THESE THINGS READ. ALL PROCEDURES, ALL POLICIES, ALL ROBERT'S RULES OF ORDERS. IF NOT A QUORUM, YOU DON'T HAVE A MEETING MIGHT BE A GOOD THING TO HAVE. MIGHT BE IN THERE FOR DRILL, TOO. I'M NOT SURE THAT'S RIGHT. THIS. IS IN THE CITY COUNCIL ABOUT ANYTHING. OKAY. YEAH, I JUST NEED. AND I AGREE WITH YOUR POINT, MR. FRAZIER, BECAUSE THERE IS ITEM C FOR MEETINGS AND IT DOESN'T IT DOESN'T MENTION ANYTHING ABOUT A ABOUT A QUORUM. BUT WE DO HAVE TO HAVE A QUORUM TO HAVE A MEETING. YOU WANT TO TALK TO MR. HAGER ABOUT THAT TO SEE HOW THAT SHOULD BE WORDED IN THERE. YES. I'LL GO BACK TO ADD. THE INFORMATION THAT WE DISCUSSED EARLIER REGARDING ITEM D. DOES THAT TAKE A VOTE FROM US? TO AGREE TO PUT THAT IN THERE? YES. IT DOES. AND IF YOU KNOW, IF WE DON'T FEEL LIKE WE'RE QUITE READY FOR THIS, IT COULD BE SOMETHING THAT WE CAN TURN AROUND AND WE COULD PROBABLY SET UP A LITTLE SUBCOMMITTEE, HAVE IT DONE, AND BROUGHT IT BACK TO THIS COMMITTEE AS WELL. LET'S DO THAT. WE GET THE WORDING CORRECT. WE GET IT. SO IT WEAVES IN NICELY WITH WHAT THIS SECTION D IS ABOUT, AND THEN BRING IT BACK AGAIN. I HAVE NO OBJECTION TO ADDING, BUT I THINK YOU'VE ALREADY SAID THAT IT'S STATED ELSEWHERE. I CAN VERIFY THAT. LET ME VERIFY THAT THAT YOU'RE TALKING ABOUT. AS FAR AS THE DEADLINE FOR COMPLETION OF AUDIT, I CAN VERIFY IF IT'S STATED ELSEWHERE, AND THEN I DON'T KNOW. AND WE COULD STILL ALSO HAVE IT WORDED IN HERE ALSO. SO JUST DEPENDING ON THE DESIRE OF THE COMMITTEE HOW TO MOVE FORWARD. AND SO WHAT WE CAN DO IS IF THAT WILL TAKE THE NOTES TODAY AND KIND OF INCORPORATE THAT WORK WITH BOB HAGER AND MAKE SURE WE'VE GOT THE RIGHT WORDING AND APPROPRIATE WORDING, AND THEN GET SOMETHING BACK TO YOU ALL AND THEN GO FROM THERE. MR. CHAIR. OKAY. THANK YOU, MR. PRUITT. DID YOU YOU WENT THROUGH YOUR SPEED READING COURSE. DID YOU HAVE ANY. NO. ACTUALLY, YOU'RE ALREADY DOING MY BIGGEST PET PEEVE. I HAVE A LOT OF CLIENTS THAT HAVE AUDIT COMMITTEES THAT THEN THEY ONLY MEET AFTER THE AUDIT IS DONE TO GO WHERE THE RESULTS OF THE AUDIT, AND IT JUST WORKS SO MUCH BETTER. I THINK YOU SHOULD MEET AT A MINIMUM AT THE BEGINNING OR SOMETIME BEFORE THE AUDIT, AND THEN AGAIN AT THE END, AND YOU'D BE SURPRISED HOW MANY ACTUALLY HAVE A LOT OF CLIENTS THAT DON'T EVEN HAVE AUDIT COMMITTEES, BUT A LOT OF THEM THAT DO, WE ONLY MEET AFTERWARDS. AND THAT'S ALWAYS MY BIGGEST PET PEEVE, IS THAT YOU REALLY LIMITING THE PROCESS WHEN YOU'RE WHEN YOU'RE ONLY MEETING AFTERWARDS. THANK YOU I DON I DON'T WANT TO DRAFT

[00:15:09]

I'VE NEVER SEEN A MANUAL. I'VE NEVER SEEN A PROCEDURAL. A MANUAL OF POLICIES, PROCEDURES AND ACTIVITIES. I DON'T WANT TO HAVE ONE, BUT IF WE NEED ONE, IT'S IN THERE. IT'S IN THERE THAT WE HAVE ONE, RIGHT? I WONDER WHERE IT IS. ANYBODY EVER WRITE ONE? EVER. TEN YEARS AGO? I HAVEN'T SEEN IT TILL YOU DO NOT KNOW. THIS IS ALL THAT I KNOW OF THIS PARTICULAR DOCUMENT. RIGHT. THAT'S THAT'S WHAT I WAS GOING TO SAY TO. AND, AND I'VE MADE A COMMENT LAST TIME I'VE, THIS IS ON OUR WEBSITE AND, AND THIS WHEN I'VE SEEN DON'T QUITE MATCH UP. OKAY.

WELL, MR. FRAZIER, IT'S A GOOD CATCH AND I THINK IT DOES NEED TO BE ADDRESSED. AND LIKE MANY OF OUR PAST POLICIES AND PROCEDURES THAT WERE WRITTEN. THERE'S A GOOD CHANCE NOBODY WILL EVER FIND IT IF IT WAS THERE. SO I GUESS THE FIRST RULE IS TO GO AND LOOK AND SEE IF, WELL, CHIQUITA, YOU HAVE ACCESS TO LOOK AT OLD RECORDS POLICIES. YES, I CAN LOOK AND SEE IF I HAVE ANYTHING WE COULD CHECK. AND IF MY GUESS IS RIGHT THAT THERE IT WON'T BE FOUND, THEN WE HAVE TO THEN HAVE A DISCUSSION ABOUT CREATING THAT. SO YOU'RE GIVING US MORE WORK OR ELIMINATE OR ELIMINATE OR ELIMINATING IT. BUT IT'S NOT A BAD THING. NO. IT'S A, IT'S A IT'S A REALLY GOOD CANDIDATE. YOU REFERENCE IT, BUT NOBODY HERE HAS SEEN IT. I GOT ANOTHER COMPLAINT. I CAN COMPLAIN ALL DAY. IT HAS TO BE SUPPOSED TO BE EDUCATED ABOUT WHAT WE'RE DOING IN HERE. I HAVE TO GO TO GET SEARS 40 HOURS A WEEK AT LEAST. AND MR. TALLEY DOES. AND I SAY THIS TO HIM AND DOES. HE'S NOT ON THE BOARD. I DON'T KNOW. TO YOU WE DO. OKAY. SO. I'M WAITING FOR THE CITY TO PAY FOR ME 40 HOURS IN HERE SO I CAN COME IN HERE AND GET THE BENEFIT AND LEARN SOMETHING ABOUT THIS. THEY'RE NOT GOING TO DO IT. BUT MY POINT IS, WHAT DOES IT MEAN THERE? AND I'M NOT SURE NOBODY HOLDS MY FEET TO THE FIRE TO SEE WHAT WE DO THAT. WELL. AND I WOULD ALSO SAY THAT'S PART OF THE REASON WHY WE HAVE OUR COMMITTEE REVIEW. WE GO TO PEOPLE THAT HAVE THAT KNOWLEDGE AND THEY APPLY FOR THE PROCESS. WELL, IT SEEMS LIKE YOU HAVE TWO LEVELS OF EDUCATION HERE. ONE IS FOR THOSE THAT ARE ALREADY IN THAT FIELD, AND YOU'RE WORKING ON GETTING Q AND THOSE OF US THAT ARE NOT THAT MAY NOT NEED THE SAME HIGH LEVEL EDUCATION. WE MAY NEED A MORE BASIC FORM OF EDUCATION AS IT PERTAINS TO OUR DUTIES ON THE AUDIT COMMITTEE. SO WE WOULD HAVE TO ESTABLISH WHAT IS THAT AND WHERE IS IT AVAILABLE. I GO IN A HEARTBEAT, NOT 40 HOURS.

AND HTML DOES OFFER COURSES AS WELL. IT'S BEEN MY EXPERIENCE ON OTHER AUDIT COMMITTEES. I'VE BEEN ON THAT. SOMETIMES. THE AUDITOR PREPARED THAT MAKE AVAILABLE TO THE TO DO THAT. IS THAT POSSIBLE, MR. PRUITT, FOR US TO PROVIDE JUST BASIC KNOWLEDGE REGARDING THE FINANCIAL STATEMENTS AND ALL? OH, SURE. INTERNAL CONTROL, THIS IS THE TYPE OF THING SURE, WE CAN DO THAT. HAS THAT BEEN ONE OF YOUR STANDARD PRACTICES? TO AN EXTENT. I MEAN, WE USUALLY DON'T DRAFT UP AND PROVIDE FORMAL TRAINING, RIGHT. BUT WE CERTAINLY COULD. IT'S SOMETHING THAT WE COULD PUT TOGETHER, I THINK, WITH NOT TOO MUCH EXTRA EFFORT, NOT 40 HOURS. RIGHT.

FURTHER DISCUSSION. THANK YOU. SAM. SOMETHING BASIC. SO ARE YOU MAKING A RECOMMENDATION THAT WE SHOULD INCLUDE IT IN IN OUR POLICIES? NO, IT'S EITHER IT'S EITHER DO IT OR TAKE IT OUT.

OKAY. BUT IT'S IN THERE AND I DON'T I DON'T KNOW WHAT'S RIGHT. WELL, THAT SUBCOMMITTEE YOU'RE TALKING ABOUT KIND OF RIGHT FIGURE OUT WHAT TO DO WITH THIS AND WE SHOULD DO SOMETHING WITH IT. RIGHT? I AGREE ON THE VOLUNTEER IN THE CITY. YOU'LL MAKE ME GO TO CLASS NOW, IN ADDITION. WELL, JERRY, WHEN THEY WANT ME TO STOP TALKING IN A MEETING, THEY GIVE ME ONE OF

[00:20:02]

THERE'S ANOTHER POLICY WE GOT. ALL RIGHT. I JUST WANT TO MAKE A NOTE. SO, MR. CONTRERAS, MR. TALLEY, MR. MYSELF AND ONE OF THE TWO FINANCE. MR. JACKSON'S OKAY. HE IS SMILING I. AVAILABLE ALSO. NO, NO, I'M JUST IT'S LIKE GO AHEAD. OH YEAH. YEAH I WASN'T GOING TO. OKAY. VERY VERY GOOD.

[C. Discuss the upcoming FY2025 external financial audit, timeline, and areas of special focus.]

JUST THE STAKEHOLDERS. SO WE ALL KNOW WHO'S INVOLVED. THE NAMES OF FIRST OF COURSE AUDIT COMMITTEE AND THEN THE FISCAL SERVICES TEAM, WHILE THIS IS THE ARE THE PRIMARY CONTACTS UNDERSTAND THE AUDITORS ARE WORKING WITH MULTIPLE DEPARTMENTS THROUGHOUT. BUT WE'RE THE CENTRAL HUB AND I'VE BEEN THE CENTRAL CONTACT. AND THEN OF COURSE OUR PATILLO BROWN HILL TEAM, TODD AND OUR AUDIT SUPERVISORS, TRAVIS, WHICH HE WAS ON FOR LAST YEAR. SO YOU ALL WOULD BE FAMILIAR WITH HIM. AND BUT HE'S NOT NOT HERE TODAY. AND THEN IN GENERAL, I JUST WANT TO PROVIDE AN OVERALL TIMELINE TO GIVE YOU AN IDEA OF, OF OUR PLAN. SO THIS IS A VERY SUMMARIZED DOCUMENT. WE HAVE A SPREADSHEET WITH, YOU KNOW, PROBABLY 200 LINES OF ALL THE THINGS THAT WE NEED TO ACCOMPLISH TO COMPLETE THE AUDIT. AND IN THAT SPREADSHEET I CALL IT THE ROADMAP OR OUR WORK PLAN, BASICALLY. SO WE'VE GOT ALL THE ITEMS THAT ARE DUE, THE TASK, WHO'S RESPONSIBLE, AND INTERNAL DEADLINE AND AUDIT DEADLINE AND THEN A COMPLETION AREA. SO EVERYTHING'S GOING THROUGH A STAFF ARE COMPLETING. RICHARD OR I ARE REVIEWING OR PREPARING OUR OWN ALSO AND THEN SUBMITTING TO THE AUDITORS THROUGH A PORTAL ONLINE. SO THIS IS JUST OUR GENERAL TIMELINE. WE ARE OF COURSE IN JULY AND HAVING THIS MEETING TODAY, OUR AUDIT COMMITTEE MEETING TODAY, ALSO HAPPENING THIS WEEK RIGHT NOW IS OUR INTERIM AUDIT. AND I KNOW TODD'S GOING TO SHARE A LITTLE BIT, GIVE A LITTLE BIT OF AN OVERVIEW OF JUST THE PROCESS THAT WE GO THROUGH. WE HAVE INTERIM AUDIT AND THEN WE HAVE FINAL BUILD WORK AUDIT. SO CURRENTLY FOR INTERIM AUDIT THEY ARE LOOKING AT INTERNAL CONTROLS REVIEWS. THEY'RE MEETING WITH THE DEPARTMENTS TALKING DISCUSSING INTERNAL CONTROLS. AND THEN ALSO WE'RE JUST MAKING OVERALL PLANS FOR THE FINAL AUDIT COME SEPTEMBER. OF COURSE OUR FISCAL YEAR WILL END. AND THEN INTERNALLY WE WILL BEGIN WHERE WE WILL ALREADY BE DONE. BUT WE'LL REALLY BE ABLE TO HONE IN ON OUR INTERNAL ASSIGNMENTS. SO THOSE ARE ALL ARE ALL BEING DIVVIED OUT TO THE STAFF SO THEY CAN BEGIN WORKING ON THEIR ITEMS. SO WE'LL HAVE THINGS SUCH AS ITEMS THAT MAY NEED TO BE APPROVED BACK TO THE PRIOR YEAR FOR RECEIVING REVENUES IN THE NEW YEAR, BUT IT RELATES TO THE PRIOR YEAR AND THEN VICE VERSA. IF THERE ARE INVOICES COMING IN THAT RELATES TO WORK THAT WAS DONE THE PRIOR YEAR, WE HAVE TO DO SOME ACCOUNTING GYMNASTICS TO MAKE THAT ALL MOVE TO THE

[00:25:02]

SO INTERNALLY WE HOPE TO HAVE ALL OF THOSE DONE BE ABLE TO ENJOY OUR HOLIDAYS A LITTLE BIT AND THEN COME RIGHT BACK AFTER THE NEW YEAR. AND THEN THE AUDIT WILL WILL BEGIN. THE AUDIT WORK WILL BEGIN. SO THAT'S WHEN THE AUDITORS WILL COME IN OR BE IN CONTACT. THEY'LL DO KIND OF A HYBRID MODEL SO FAR AS WHAT WE'VE BEEN USING OF REMOTE AND ON SITE AS NEEDED. AND THEY'LL CONTINUE THEIR INTERVIEWS, TESTING AND REVIEW OF OUR DOCUMENTS. SO FEBRUARY WE HOPE TO BE IN THE WORKS OF COMPLETING OUR FINANCIAL REPORT DRAFT AND REVIEWING INTERNALLY AND THEN AS WELL WITH THE AUDITORS SINGLE AUDIT, WE HAVE BEEN ELIGIBLE FOR SINGLE AUDIT FOR THE LAST FEW YEARS DUE TO THE FACT THAT WE'VE GOT ARPA FUNDING. SO WE'VE MET THAT THRESHOLD OF HAVING TO DO AN ADDITIONAL AUDIT FOR THOSE GRANT FUNDS THAT WE'VE RECEIVED. AND THEN BY THE END OF FEBRUARY, JUST AS WE DID LAST YEAR FOR FY 24, WE HOPE TO HAVE THOSE FINAL DRAFTS TO THE AUDIT COMMITTEE FOR FINAL REVIEW. AND THEN WE CAN SCHEDULE FOR AUDIT COMMITTEE MEETING EARLY MARCH TO DO OUR EXIT CONVERSATION AND REVIEW. SO THE AUDIT WOULD PROBABLY BE DATED MARCH. YES, LIKELY IN MARCH, EVEN FOR US BASED ON TIMELINE. HISTORICALLY, EVEN PRIOR TO THE LAST FEW YEARS, IT'S BEEN A MARCH. I THINK WE MAY HAVE HAD 1ST FEBRUARY DEADLINE. SO IT'S REALLY IT'S A LOT OF WORK TO GET DONE IN A LITTLE BIT OF TIME. AND SO, MISS PETTIS, AS YOU PULL THIS TOGETHER, DID YOU SCHEDULE SO THAT SUCH THAT YOUR STAFF WILL NOT HAVE TO WORK OVERTIME? THAT IS THE GOAL. THAT'S WHY I'D LIKE TO START EARLY. I ACTUALLY APPRECIATE THAT. WE'RE HAVING INTERIM AUDIT IN JULY. THIS IS PROBABLY THE EARLIEST WE'VE EVER DONE THE INTERIM AUDIT, BUT I'M EXCITED ABOUT THAT BECAUSE IT'S ALLOWING US EVEN TO GET INTO THE MINDSET OF THAT AUDIT. WE NEED TO GET ALL OF OUR DUCKS IN A ROW, MAKE SURE WE'RE DOING OUR RECONCILIATIONS. IT GAVE US A NICE LITTLE KIND OF JUNE 30TH TIME FRAME FOR US TO SAY, HEY, WE'VE GOT TO MAKE SURE WE'VE GOT EVERYTHING IN ORDER SO WE'RE REALLY CAN FOCUS ON JUST THAT LAST QUARTER AND END ON A TIMELY BASIS. SO YES, FOR, FOR SURE, THIS IS THIS THIS RIGHT NOW IS THE JUMP START OF OUR AUDIT SEASON. SO WE OFTEN SAY WE'RE EITHER IN AUDIT OR WE'RE IN BUDGET. AND SO YOU KNOW, WE'RE WE'RE THIS IS THE BEAUTIFUL TIME OF THE YEAR WHEN WE GET TO CROSS, WE GET TO CROSS PATHS.

BUT SO YES THE TEAM THAT IS THE GOAL. SO IF I BELIEVE YOU PLAN AND YOU GET THE ASSIGNMENTS OUT EARLY ENOUGH, GIVE PEOPLE PROPER DIRECTION AND GIVE MYSELF ALSO ROOM FOR IF THERE'S MORE TRAINING OR HELP THAT'S NEEDED FROM THE STAFF. THAT WAY THAT WE CAN ALL KIND OF SMOOTH THIS OUT AND NOT HAVE TO WORK SO MANY EXTRA HOURS. IT MAY COME, YOU KNOW, AT TIMES THAT WE WILL HAVE TO LIKELY AT SOME POINT, BUT I DO MY BEST PLAN EARLY, GIVE TIME, ALLOW THEM TO BE ABLE TO TAKE THEIR OWN SCHEDULE, BUDGET THEIR TIME ALSO. SO THAT'S THE GOAL I WANT TO GO HOME TO. IT'S GOOD. IT'S GOOD. ARE YOU IS YOUR DEPARTMENT FULLY STAFFED RIGHT NOW? WE YES, WE ARE FULLY STAFFED AND WE'VE HAD THE SAME STAFF. COME IN OCTOBER. IT'LL BE A YEAR WITH, YOU KNOW, OF THE SAME STAFF COME OCTOBER. OKAY. I KNOW IN THE PAST THIS THERE'S BEEN SOME TURNOVER. YES, SIR.

ABSOLUTELY. THIS SHOULD SHOULD HELP A WHOLE LOT. ABSOLUTELY. IT'S GOOD. WE HAVE A GREAT TEAM A GREAT TEAM. THEY WORK WELL TOGETHER RIGHT NOW. THEY'RE IN SYNC AND THEY'RE MOTIVATED. THEY WANT TO DO A GOOD JOB. THEY'RE NOT JUST DOING A GOOD JOB. THEY WANT TO DO A GOOD JOB. THIS WILL MAKE YOU WANT TO GO AHEAD AND DO IT, YOU KNOW. YES. SO. THANK YOU. THAT'S WONDERFUL. ANYBODY HAVE ANY OTHER COMMENTS OR QUESTIONS ON THIS ITEM? I DO, YES SIR. DO YOU HAVE A BAD DAY DON. NO IT'S A GOOD DAY. GOOD DAY. I CAN'T HELP IT. BUT I GOT TO GO BACK TO THAT FIRST ISSUE.

THE SECOND ISSUE WE DISCUSSED ABOUT THE RESOLUTION. I'LL BE BRIEF. WE'RE GOING TO MEET IN JULY AND WE'RE GOING TO MEET IN FEBRUARY. AND WE'RE SUPPOSED TO BE THE CONNECTION BETWEEN CITY COUNCIL, THE AUDITORS AND THE EMPLOYEES. THAT'S WHAT THIS IS. I THINK THIS IS A BUNCH OF BALONEY, BUT IT'S LIKE, NO, I'M NOT GOING TO COMMUNICATE WITH THE CITY COUNCIL ABOUT ANYTHING

[00:30:02]

AGENT. OKAY. SO THIS THIS GROUP RIGHT HERE, THE PRINCIPAL AGENT AND ENSURING THE INDEPENDENCE OF THE CITY. ANNUAL FINANCIAL AUDIT. AND THAT'S WHERE YOU'RE SAYING IT'S A LOT OF WORK.

THERE'S NOT A LOT OF WORK BECAUSE WE DON'T HAVE A LOT OF WORK. WE DON'T DO A LOT OF WORK.

WE MEET, WE DO WHAT WE'RE SUPPOSED TO DO MINIMALLY. I'M NOT SAYING WE'RE NOT DOING SOMETHING RIGHT. I'M JUST SAYING IT SOUNDS LIKE WE SHOULD HAVE MORE. THAT'S WHAT IT READS. AND IF YOU LOOK AT THE BULLET POINTS, YOU'RE AN INDEPENDENT, OBJECTIVE PARTY TO MONITOR THE CITY'S FINANCIAL COMPLIANCE, TO REVIEW AND APPRAISE THE AUDIT EFFORTS OF THE CITY'S AUDITOR TO PROVIDE AN OPEN AVENUE COMMUNICATION BETWEEN THE AUDITOR, FINANCIAL AND SENIOR MANAGEMENT. I'M. I DON'T WANT TO PICK PICK POINTS. I JUST DON'T LIKE IT WHEN YOU TELL ME THIS IS MY GUIDELINE AND I DON'T FEEL LIKE WE'RE DOING THAT GUIDELINE. THAT'S WHAT I THINK, OKAY. AND I HEAR THAT, AND I THINK THAT'S PART OF THAT GROUP THAT WILL WILL TAKE THAT INTO ADVISEMENT AS WELL. OKAY. SORRY. SORRY I GOT YOU BACK. NO, NO, NO, I, I APPRECIATE YOU BRINGING IT UP.

THAT'S THAT'S WHAT WE'RE HERE FOR. SO WE'RE BACK TO ITEM C. IT'S DISCUSSED UPCOMING 2025 EXTERNAL FINANCIAL AUDIT TIMELINE AND AREAS OF SPECIAL FOCUS AND STUFF. LAST YEAR WE PUT A FOCUS ON THE FIELD HOUSE. YEAH. WE HAVE ANY RECOMMENDATIONS OR SUGGESTIONS ON AN AREA OF FOCUS? WHAT? WHAT ARE YOU TALKING. YEAH. YEAH. WHAT IF. WELL, PUT JENNIFER ON THE HOT SPOTS. YOU'RE THE ONE THAT BROKE THE NEWS TO US AT THE END OF YOUR PRESENTATION THAT YOU DID A COUPLE OF WEEKS AGO, YOU GAVE US A REAL AND TRANSPARENT BIT OF INFORMATION THAT I WAS TOLD TODAY THAT ANOTHER COUNCIL PERSON ACTUALLY SEEN IT ON A PRESENTATION WE DID AT THE SENIOR CENTER. HE WAS WATCHING THE NUMBERS UP THERE. I DIDN'T CATCH IT. SO YOU WANT TO JUST TELL ME WHAT THAT INFORMATION WAS? IT WAS A PUBLIC MEETING. SO I ASSUME IT'S SAFE

[00:35:01]

$2 MILLION. BUT AND THEN THIS NEXT PRELIMINARY BUDGET WORKSHOP THAT WE DID WITH COUNCIL IN JUNE, AGAIN, JUST GIVING A HEADS UP OF OR GIVING AN UPDATE OF WHERE WE WERE AT WITH OUR REVENUES AND WITH OUR EXPENDITURES. AND THEN, YOU KNOW, AGAIN, ADDRESSING A BUDGET DEFICIT. SO THAT WAS HIGHER THAN THE 2 MILLION. SO, SO, SO I'M READING MR. TALLEY'S MIND SAYING, WHAT WOULD BE THE REASON FOR THAT? OKAY. OR WHAT'S THE CONTRIBUTING FACTORS? WELL, JUST A HIGH LEVEL HERE. YOU KNOW, OUR REVENUES ARE NOT KEEPING UP WITH OUR EXPENDITURES, THE EXPENDITURES THAT WE HAVE TO MAKE IN ORDER TO HAVE A COMPETITIVE WAGE FOR OUR POLICE AND FIRE MAINLY IN THE MARKETPLACE AS WE KEEP LOSING FOLKS TO OTHER CITIES WHO CAN AFFORD TO PAY MORE, WE MOSTLY HAVE TO DO WITH SALARIES. YES, SALARY AND BENEFITS. SO IT'S KEEPING UP WITH THE MARKET, YOU KNOW, IN THAT RESPECT. AND ALSO JUST, YOU KNOW, AS YOU PROBABLY FELT IN YOUR OWN POCKETBOOKS OF JUST COST OF GOODS AND SERVICES, YOU KNOW, HAVE GONE UP AND CONTINUE TO GO UP. SO, YOU KNOW, THE EXPENDITURES WE MAKE FOR CONTRACTUAL THINGS, YOU KNOW, LIKE DOING ROAD REPAIRS AND, YOU KNOW, THE VARIETY OF THINGS THAT WE CONTRACT WITH, YOU KNOW, THEIR EXPENDITURES ARE GOING UP. AND THEREFORE, YOU KNOW, WHAT WE HAVE TO PAY FOR, THOSE SERVICES ARE GONE UP. SO IF I COULD MAKE IT AS SIMPLE AS POSSIBLE, IT'S JUST THE REVENUE IS NOT KEEPING UP WITH OUR EXPENDITURES. IN ORDER FOR US TO MEET THE CURRENT LEVEL OF SERVICE AND DEMAND.

WHAT WAS THE RESPONSE? YEAH, WELL, WE HAVE TO RESET, OBVIOUSLY, ON SOME OF THE THINGS THAT WE WANT TO DO IN THE UPCOMING YEAR WITHOUT IMPACTING. WE HAVE TO FIND A WAY WITHOUT IMPACTING THE CURRENT AND PROPOSED SALARY INCREASES TO IN PARTICULAR POLICE AND FIRE. AND THERE WAS A LONG DISCUSSION I WON'T GET INTO RIGHT NOW FOR NO OTHER REASON THAN THAT WE'VE JUST FALLEN OUT OF THE MARKETPLACE TO COMPETE. AND WE'RE WE'RE DESPERATELY IN A POSITION WHERE WE COULD LOSE POLICE AND FIRE EASILY TO MANY OTHER CITIES THAT HAVE ENOUGH PAY DIFFERENTIAL THAT THE INCENTIVE WOULD BE THERE FOR A YOUNG PERSON JUST COMING ON BOARD. AND WE PAID FOR ALL THEIR TRAINING, AND SUDDENLY THERE'S AN OFFER TO MAKE A SIGNIFICANT AMOUNT OF MONEY FOR A YOUNG PERSON, AND THAT'S THERE, AND THAT'S A REALITY. AND IT'S HARD TO EVEN WITHIN OUR BEST SOUTHWEST CITIES, TWO OF THE CITIES THAT ARE WAY AHEAD OF US, WE CAN'T MATCH THAT. WE'LL GO FURTHER INTO A DEFICIT IF WE TRY TO MATCH THAT. BUT WE'VE DONE SOME THINGS TO TRY TO ENCOURAGE OUR PEOPLE THAT WE ARE LOOKING OUT FOR THEM. WE WANT THEM TO STAY, WE CARE ABOUT THEM. AND I MEAN, SO FAR, I THINK IT'S BEEN MILDLY SUCCESSFUL THAT THEY'RE CHOOSING TO STAY. BUT WHAT ARE WE GOING TO DO NEXT YEAR WHEN IT GOES UP AGAIN? SO WE HAVE TO WE HAVE TO PLAN FOR THAT. SO THIS WAS A SURPRISE AND I APPRECIATE THE TRANSPARENCY AND THE DIFFICULTY IN PRESENTING IT IN THAT FORUM. BUT. I'D ASK I'D ASK RICHARD, DO YOU HAVE ANYTHING TO ADD TO IT? BECAUSE I'M NOT TRYING TO EMBARRASS ANYBODY OR, OR TAKE THIS MEETING TO SOME PLACE THAT SHOULDN'T BE. BUT IT WAS A REALITY THAT WE HAD TO DEAL WITH. AND I THINK THIS AUDIT COMMITTEE AT SOME POINT NEEDS TO NEEDS TO KNOW THAT AS WELL. YEAH, I THINK I THINK TO THAT POINT, YOU KNOW, IN THE SPIRIT OF OUR CONTINUING TO BRIDGE AND I GUESS TO A CERTAIN EXTENT, KIND OF REPAIR RELATIONSHIP BETWEEN, YOU KNOW, FINANCE DEPARTMENT, AUDIT COMMITTEE, CITY COUNCIL, CITY ADMINISTRATION, YOU KNOW, WE'VE TRIED TO MAKE SURE THAT WE WERE.

AS OR EVEN OVER TRANSPARENT IN COMPARISON TO PRIOR GROUPS. THE PROCESS OF THE BUDGET ITSELF ISN'T ANYTHING THAT'S, I GUESS, ANYTHING DIFFERENT THAN ANY OTHER BUDGET PROCESS IN MY VARIOUS STOPS. YOU KNOW, WE ASK OUR, OUR DEPARTMENT HEADS AND OUR LEADERS IN TERMS OF THEIR PROJECTIONS FOR THE FOLLOWING YEAR, SOME THINGS THAT THEY WOULD LIKE TO DO, SOME THINGS THAT THEY KNOW THEY ABSOLUTELY HAVE TO DO OPERATIONALLY. AND SO WHERE DOES THAT PUT US?

[00:40:02]

IT'S JUST THE REALITY UNDER OUR CURRENT REVENUE STRUCTURE. AND THEN FROM THERE, YOU KNOW, WE HAVE TO IDENTIFY THOSE THINGS. YOU KNOW, ALMOST I KNOW WE'VE HAD SOME INTERNAL DISCUSSIONS ABOUT MAYBE VISUALLY GOING INTO A, YOU KNOW, A PRIORITY BASED BUDGETING TYPE FORMAT, BUT SIMILARLY, WE'RE IDENTIFYING WHAT THINGS ARE ABSOLUTELY THAT THAT THAT NEED TO HAPPEN AND SOME THINGS THAT WE MAY BE ABLE TO DELAY DURING THE YEAR OR OR OTHERWISE IN OUR PROCESS FOR BALANCING THE BUDGET. I THINK THE EXCUSE ME, THE MAIN THING MOVING FORWARD FOR US WAS TO MAKE SURE THAT WE WEREN'T PRESENTING THE CITY'S FINANCIAL POSITION TO BE IN A, I GUESS, A MUCH BETTER POSITION THAN IT ACTUALLY IS. WE'RE NOT IN A BAD POSITION, BUT IT WAS VERY IMPORTANT FOR US TO CONVEY TO THE COMMITTEE AND THE COUNCIL AND TO THE RESIDENTS OF THE COMMUNITY ABOUT WHAT OUR SITUATION WAS. I THINK, YOU KNOW, JUST. FROM FROM MY VANTAGE POINT AND MY EXPERIENCE IN TERMS OF JUST TALKING TO RANDOM PEOPLE. I THINK THAT THEY THINK THAT THE CITY'S FINANCIAL POSITION IS IN A BETTER POSITION THAN WHERE IT ACTUALLY IS. AND SO, YOU KNOW, IT'S IMPORTANT TO US TO MAKE SURE THAT, YOU KNOW, AS MANY GROUPS AS POSSIBLE, THAT THAT WE COME IN CONTACT WITH, BEGINNING WITH, YOU KNOW, OUR LEADERSHIP, THAT THEY'RE AWARE OF WHAT THINGS ARE ON THE HORIZON AND WHAT CONSTRAINTS THAT WE'RE WORKING IN, PARTICULARLY ON THE REVENUE PIECE THAT MISS ODIE ALREADY ALLUDED TO. SO I DO WANT TO THANK YOU FOR YOUR COMMENTS AND STUFF. I THINK WE'RE KIND OF STRETCHING A LITTLE MORE THAN THAN WHAT WE SHOULD, BECAUSE IT'S NOT SPECIFIC AUDIT ISSUE AS IT IS A BUDGETING ISSUE. MR. MAYOR, YOU BROUGHT THIS UP. SO WHAT WHAT IS YOUR GOAL FOR THIS COMMITTEE TO ADDRESS THIS, THIS BUDGET? NOT SO MUCH TO ADDRESS, BUT TO BE AWARE. I THINK WHAT WE'RE WORKING ON, THE ISSUES IN LINE WITH WHAT WE'RE SUPPOSED TO BE WORKING ON. I DON'T WANT ANYBODY SURPRISED AT SOME POINT WHEN WE'RE TALKING ABOUT AUDIT COMMITTEE ISSUES, THAT SOMEBODY SUDDENLY SAYS, OH, BY THE WAY, BECAUSE IT'S REALLY IMPORTANT FOR YOU TO KNOW. I MEAN, YOU SET UP IN YOUR SEAT WHEN IT WAS SAI, AND I'M NOT BLAMING ANYBODY. I THINK WE'RE GOING IN A GOOD DIRECTION WITH THE TRANSPARENCY, AND WE NEEDED TO KNOW. WE KNOW. AND ON THE COUNCIL'S SIDE, WE'LL WORK WITH WITH THE. THE FINANCE DEPARTMENT AND THE CITY MANAGER IN ANY WAY WE CAN TO COME UP WITH IDEAS OF HOW WE CAN DO THAT. BUT I THINK IT'S SLIGHTLY UNFAIR FOR THIS AUDIT COMMITTEE. OF COURSE, THE COUNCIL MEMBERS KNOW, BUT FOR THE REST OF YOU, YOU DIDN'T KNOW WE IF YOU HEARD THIS OUT IN THE PUBLIC, YOU CAME BACK TO ME ONE DAY AND SAID, WHY DIDN'T I KNOW ABOUT THIS? YEAH, I GOTCHA. YEAH. SO I JUST DIDN'T WANT THAT. AND SO I DON'T MEAN TO EMBARRASS ANYBODY OR PUT ANYBODY ON THE SPOT AND I HOPE, I HOPE I DIDN'T DO THAT. WELL, I MEAN, JUST AS A CITIZEN OF THIS CITY, YOU KNOW, AND JUST MY KNOWLEDGE OF WHAT GOES ON, I THOUGHT WE WERE IN PRETTY GOOD SHAPE. WELL, I THINK YOU YOU REFERENCED THAT, TIM. YEAH. PEOPLE THINKING I WAS NOT AWARE THAT WE HAD A DEFICIT COMING UP, YOU KNOW, SO I WOULD SAY LET'S LET'S GO BACK AND FIX IT AS MUCH AS WE CAN. THAT'S WHAT WE'RE COUNCILMEMBER. GOOD. SO TO THE SAME POINT, THERE WERE SOME ALTERNATIVE FUNDING SOLUTIONS THAT WERE BROUGHT UP. AND I ONE OF THEM I KNOW HAD TO DO WITH BEING ABLE TO DO REIMBURSEMENTS.

I THINK FROM THE UTILITY FUND FOR ANYTHING THAT WE'RE DOING THAT CAN LINE UP AND OFFSET THAT. SO IF WE'RE LOOKING FOR A FOCUS POINT OR A SPECIAL AREAS OF FOCUS, COULD THAT BE SOMETHING THAT WE VERIFY THAT IT IS IN COMPLIANCE OR WHEN THERE ARE REIMBURSING A LINE ITEM FROM A DIFFERENT DEPARTMENT, COULD WE CONFIRM THAT IT IS IN COMPLIANCE WITH THAT PARTICULAR FUNDING LINE, LIKE A UTILITY FUND? I THINK THAT'S WHATEVER THEY'RE DOING. THE QUESTION AND ANSWER.

POINT FOR DRIFTING AND I AND I CAUSED IT. BUT THAT'S A GOOD POINT. SO WE NEED TO REMEMBER THAT QUESTION FOR THE COUNCIL AND NOT HEAR MINE AGAIN WAS JUST TO MAKE SURE THAT THAT DOESN'T FALL UNDER. SO HOLD ON I'M MISSING. YEAH. SO THE EXAMPLE OF A SPECIAL FOCUS LIKE WE HAD THEM LOOK AT FIELD HOUSE. WE HAD THEM LOOK AT THE, THE MR. PRUITT DO YOU REMEMBER THE I DON'T

[00:45:01]

AND EVEN THOUGH I MAY HAVE CROSSED THE LINE HERE AND I APOLOGIZE FOR THAT. AND AGAIN, I'M NOT TRYING TO PUT ANYBODY ON THE SPOT BECAUSE I APPRECIATE THE TRANSPARENCY THAT YOU SHARED WITH US, AS WHEN YOU THOUGHT IT WAS NECESSARY. AND I REALLY DO APPRECIATE THAT. SO IN HERE, I JUST WANT TO MAKE SURE THAT, YOU KNOW, BECAUSE IF YOU HEAR ABOUT IT SOMEHOW, EVEN THOUGH THE AUDIT COMMITTEE RESPONSIBILITIES ARE DIFFERENT THAN WHAT WE'VE BEEN TALKING ABOUT FOR THE LAST FEW MINUTES, YOU STILL WOULD BE CONCERNED IF YOU CAME IN HERE AND SAID, WHY DIDN'T WE KNOW ABOUT THIS? YOU KNOW, SO THAT'S MY THOUGHTS. ANYWAY, I HOPE I'M NOT PUTTING WORDS IN YOUR MOUTH.

IT'S A GOOD THOUGHT. SO? SO YOU WERE SAYING LAST TIME THE FOCUS SPECIAL FOCUS WAS BUILD HOUSE.

BUT IT WAS I THINK PRIOR TO THAT WAS THE CITY CREDIT CARDS, PURCHASE CARDS AND THEN EVERYTHING WAS OKAY ON THAT. I DON'T REMEMBER THE CONCLUSION. WAS THERE ANY CONCERNS ABOUT THAT? BECAUSE I CONTROLLED EFFICIENCIES THAT CAME UP AS A RESULT OF THAT. THE PROBLEM WITH DOING ANYTHING WITH THE BUDGET IS THAT WE HAVE TO KEEP WHAT WE'RE DOING WITHIN THE SCOPE OF AN AUDIT, AND WHEN YOU GET TO THE BUDGETING, THEN YOU'RE TOTALLY OUTSIDE THE SCOPE OF AN AUDIT. SO THAT WOULD BE CHALLENGING. ALTHOUGH IT IS A WORTHY UNDERTAKING TO DO, I CAN'T GET THAT TO FIT WITHIN THE SCOPE OF AN AUDIT. PROBABLY RIGHT NOW. WE'VE COMPLETELY REVAMPED, RECENTLY, REVAMPED THE PROCESS OF REVAMPING OUR CARD PROCESSES. RIGHT? THE POLICY HAS BEEN UPDATED. SO WE HAD WE HAD UPDATED THE CARD POLICY EARLIER THIS FISCAL YEAR. SO BUT AGAIN, TO MR. PRUITT'S POINT, YOU KNOW, TYPICALLY WITHIN THE AUDIT THERE'S SOMETHING THAT THE AUDITOR SELECT AS WELL AS THE OPPORTUNITY FOR THE AUDIT COMMITTEE TO SELECT. SO TO THIS POINT, WHAT WAS SELECTED FROM THE AUDITORS WAS THE P CARD. AND WHAT WAS SELECTED FROM THE COMMITTEE WAS THE FIELD OFFICE. YES, SIR. SO SIMILARLY IF THERE IF THERE IS A DIFFERENT AREA.

YOU KNOW, CERTAINLY WITHIN THE COMMITTEE'S PURVIEW TO IDENTIFY THAT AND AGAIN TYPICALLY WITH FROM AUDIT, FROM THE AUDITOR'S PERSPECTIVE THAT THEY'LL LET US KNOW CLOSER TO THE AUDIT TIME IN TERMS OF WHAT IS GOING TO BE IDENTIFIED FOR THEM, FOR CLOSER REVIEW ON NURSING. SO IT COULD BE AN ITEM FOR FURTHER. BUT, MR. FRAZIER, YOU'VE BEEN QUIET FOR A LITTLE BIT. SO DID YOU HAVE ANY FOCUS OR AREA THAT THAT. AREA OF FOCUS. BECAUSE BECAUSE I WILL SHARE LIKE ONE OF THE CONCERNS I KNOW WE'RE MOVING TO DIFFERENT SOFTWARES AND THAT KIND OF LINE AND IT'S LIKE, OKAY. OR YOU KNOW, DO WE HAVE THE POLICIES PROCEDURES BECAUSE LIKE I THINK THEY'RE GETTING RID OF WAS IT REC TRACK OR SOMETHING LIKE THAT. YEAH. GOING TO AND BUT A NEW SYSTEM AND IT'S LIKE OKAY ARE WE DOING THAT OR ARE WE. KIND OF GIVE ME A, GIVE ME AN OVERVIEW OF THAT. WAS THAT THAT'S THE RECREATION SOFTWARE. SO FOR MEMBERSHIPS AT THE REC CENTER AND SENIOR CENTER AND ALSO FOR THE BOOKING OF EVENTS LIKE AT THE FIELD HOUSE. SO THAT'S THE CURRENT SHARED SYSTEM. SO THEY ARE RIGHT NOW WE ARE IN IN THE MIDST OF IMPLEMENTATION. GO LIVE IS SCHEDULED FOR OCTOBER. TO MOVE OVER TO EXPLORE IS THE NEW SYSTEM THAT WILL TAKE THE PLACE OF REC TRACK THE STATUS OF INTERGOV INNER INTERGOV. AS FAR INTERGOV HAS BEEN IMPLEMENTED OVER A YEAR AGO. I THINK MR. SHAHADE HAD DONE A PRESENTATION ON MGO NOT TOO LONG AGO TO PROVIDE THOSE SERVICES THAT WILL COMPLEMENT THOSE THAT WERE MISSING, I THINK, FROM THE

[00:50:02]

SHE'S FOLLOWS MY YEAH MY STORY A BIT. I THINK SHE WAS WITH THE CITY FOR MAYBE ABOUT 4 OR 5 YEARS PREVIOUSLY AND WORKED WORKED WITH. YEAH. WORKED WITH ME AT THAT TIME AND THEN HAS SINCE RETURNED BACK LAST OCTOBER. AND SO BANK RECONCILIATION THAT SHE WOULD SAY BANK RECS ARE HER JAM AND THAT'S WHAT SHE, SHE'S GOOD AT. SHE'S VERY GOOD AT. AND THAT'S WHAT SHE DOES. SO AFTER WE'VE COMPLETED THAT FIRST TEN BUSINESS DAYS OF THE MONTH THAT WE'VE GOT RECONCILED AND WE FEEL IT'S IN GOOD SHAPE, THEN SHE WORKS TO FINALIZE HER BANK REC WITHIN THE NEXT FIVE BUSINESS DAYS. AND SO THAT'S OUR SCHEDULE. AND OF COURSE, WE'VE, YOU KNOW, ANYWHERE IT'S GOING TO FLUCTUATE. THERE ARE THINGS THAT MAY HAPPEN THAT MAY YOU MAY NOT MAKE IT, BUT WE'VE DONE REALLY WELL IN TERMS OF FROM WHERE WE CAME FROM. YES, ABSOLUTELY.

YEAH. THAT WAS A BIG. SO YES. WELL WE'RE, WE'RE, WE'RE RECONCILED THROUGH MAY AT THIS TIME AND WORKING ON RECONCILIATION HOPE TO BE COMPLETED SOON MAYBE THIS WEEK EARLY NEXT WEEK FOR TO CLOSE OUT JUNE OKAY. OKAY. SO WE CAN KEEP A SPECIAL FOCUS FOR ANOTHER TIME. YEAH. MARY, DO YOU HAVE ANY COMMENTS? WE'RE GOING TO START TRYING TO WRAP THIS UP MR. TALLY. THANK YOU. THAT'S ALL I HAVE. THANK YOU. NO, SIR. JERRY, I JUST EMPATHIZE WITH YOU GUYS TRYING TO KEEP UP WITH PRICE LEVELS FOR EMPLOYEES BECAUSE IT'S THAT WAY EVERYWHERE. SCHOOL SYSTEMS, EVERY EVERYBODY THAT'S GOT A JOB. IT'S TOUGH. AND I DON'T KNOW THE ANSWER TO THAT.

NOBODY DOES KEEP WORKING AT IT. MAYOR PRO TEM, EXCUSE ME, MAYOR PRO TEM GOODEN, DO YOU HAVE ANY

[00:55:09]