[CALL TO ORDER]
          [00:00:07]
          OKAY, I OFFICIALLY CALL THIS ORDER MEETING TO ORDER AT 1 P.M. AND SEE THE SECRETARY. WE WE HAVE NO COMMENTS, RIGHT? THAT'S CORRECT. OKAY. AND IT'S DISCUSSION. A IS TO DISCUSS THE 
          [A. Consider the minutes of the March 5, 2026, Audit Committee Meeting]
MINUTES OF THE MARCH 5TH MEETING. SO SO THOSE WERE DISTRIBUTED VIA EMAIL, MR. TALLEY. DID DID I HEAR YOU MAKE A MOTION? YEAH. OKAY. YOU ACCEPTED. DO WE HAVE A SECOND, MISS GOODEN? SECOND. OKAY. ALL IN FAVOR? RAISE YOUR HAND. OKAY. THAT'S UNANIMOUS. WE CURRENTLY HAVE TWO PEOPLE MISSING, WHICH WOULD BE MAYOR CONTRERAS AND. AND JERRY FRAZIER, CPA. AND 
          [B. Review Audit Committee policies, procedures, and/or activities as required annually by the City of Duncanville Audit Committee resolution 2015-111714.]
STUFF. SO ITEM B REVIEW AUDIT COMMITTEE POLICIES, PROCEDURES AND ACTIVITIES AS REQUIRED ANNUALLY BY THE CITY OF DUNCANVILLE AUDIT COMMITTEE. RESOLUTION 2000 15-111714. AND THAT WAS ALSO SENT TO US VIA EMAIL BY CITY SECRETARY TAYLOR. AND. HELLO, JERRY. I GUESS COME ON IN HERE, JERRY. WE'LL COME DOWN THERE. ALL RIGHT. HELLO? HELLO. YEAH, WE WE A 1:00. WE WE WE STARTED SO SO SO WE'VE ALREADY BEEN THROUGH NOW, JERRY, WE'RE ON THE BACKSIDE OF THE AGENDA REVIEW AUDIT COMMITTEE POLICIES, PROCEDURES AND ACTIVITIES IS REQUIRED ANNUALLY BY THE CITY OF DUNCANVILLE AUDIT COMMITTEE RESOLUTION 2015-111714. AND THAT WAS SENT TO US BY THE CITY SECRETARY AND HER EMAIL ABOUT THIS MEETING. AND. I THINK ALL OF YOU, YOU'VE SEEN IT, BUT I WILL GO OVER SOMEWHAT QUICKLY. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUNCANVILLE REPEALING RESOLUTION 2000 3-10119, AND IT'S TIME TO ESTABLISH A NEW COUNCIL AUDIT COMMITTEE PROVIDING FOR A PURPOSE, MEMBERSHIP, MEETING RESPONSIBILITIES AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, THE AUDIT COMMITTEE HAS BEEN ESTABLISHED TO ASSIST THE CITY COUNCIL FULFILL ITS FINANCIAL AND COMPLIANCE OVERSIGHT RESPONSIBILITIES BY RESOLUTION 2003 AND 20 OR 2 01109 AND WHEREAS, THE AUDIT COMMITTEE TO BE DUNCANVILLE PRINCIPAL AGENT IS ENSURING INDEPENDENCE OF THE CITY'S FINANCIAL AUDIT AND INTEGRITY OF THE CITY MANAGEMENT AND THE ADEQUACY OF THE FINANCIAL DISCLOSURES TO THE PUBLIC. AND WHEREAS, THE DUNCANVILLE CITY COUNCIL DEVELOPED THE CITY OF DUNCANVILLE CITY COUNCIL AUDIT COMMITTEE TO CONTINUE OUTLINING THE PURPOSE, MEMBERSHIP, MEETINGS AND RESPONSIBILITIES AND DUTIES WITHIN THE COMMITTEE. AND WHEREAS, THE CITY OF DUNCANVILLE DESIRES TO FORMALLY ADOPT NEW AND REVISED CITY OF DUNCANVILLE CITY COUNCIL AUDIT COMMITTEE. NOW THEREFORE RESOLVED BY THE CITY OF DUNCANVILLE AND THE CITY OF. BY THE CITY COUNCIL OF THE CITY OF DUNCANVILLE, TEXAS. SECTION ONE THE CITY COUNCIL OF THE. OF THE CITY OF DUNCANVILLE HEREBY REPEALS RESOLUTION 2023 101109. HELLO, MR. ROSS. HOW ARE YOU? AND IS IN ITS ENTIRETY REPLACING IT WITH A NEW CITY COUNCIL AUDIT COMMITTEE RESOLUTION TO HEREBY READS AS FOLLOWS A PURPOSE. THE AUDIT COMMITTEE OF DUNCANVILLE CITY COUNCIL HEREBY ESTABLISHED TO ASSIST THE CITY COUNCIL IN FULFILLING ITS FINANCIAL AND COMPLIANCE OVERSIGHT RESPONSIBILITIES. IT'S THE CITY COUNCIL'S PRINCIPAL AGENT IN ENSURING THE INDEPENDENCE OF THE CITY'S ANNUAL FINANCIAL AUDIT, THE INTEGRITY OF THE CITY MANAGEMENT, THE ADEQUACY OF FINANCIAL DISCLOSURE TO THE PUBLIC. THE AUDIT COMMITTEE IS TO SERVE AS THE FOCAL POINT FOR THE COMMUNICATION BETWEEN THE CITY COUNCIL, THE INDEPENDENT AUDITOR AND THE CITY MANAGEMENT, THE AUDIT COMMITTEES PRIMARY DUTIES AND RESPONSIBILITIES ARE TO ADVISE CITY COUNCIL AND MANAGEMENT ON THE SELECTION OF INDEPENDENT AUDITOR, SERVE AS INDEPENDENT AND OBJECTIVE PARTY TO MONITOR THE CITY'S FINANCIAL AND COMPLIANCE REPORTING PROCESS AND INTERNAL INTERNAL CONTROL SYSTEM. REVIEW AND APPRAISE THE AUDIT EFFORTS OF THE CITY'S INDEPENDENT AUDITOR. PROVIDE AN OPEN AVENUE OF COMMUNICATION AMONG THE INDEPENDENT AUDITOR, FINANCIAL AND SENIOR MANAGEMENT AND THE DUNCANVILLE CITY COUNCIL. THE 
          [00:05:06]
MEMBERSHIP. THE AUDIT COMMITTEE SHALL BE APPOINTED AND ANNUALLY BY THE FIRST CITY COUNCIL MEETING EACH JUNE, WHICH THAT'S HAPPENED. THE AUDIT COMMITTEE SHALL BE COMPRISED OF THREE OR MORE MEMBERS, AS DETERMINED BY THE CITY COUNCIL, EACH OF WHOM SHALL BE INDEPENDENT AND FREE FROM ANY RELATIONSHIP. THAT'S, IN THE OPINION OF THE CITY COUNCIL, WOULD INTERFERE WITH THE EXERCISE OF HIS OR HER INDEPENDENT JUDGMENT THAT MEMBER. THOSE INDIVIDUALS ARE YOURSELF, MR. GOODMAN, AND THE MAYOR OF THE CITY COUNCIL, AS WELL AS MR. TALLEY AND MR. FRAZIER. THAT'S THE TWO INDEPENDENT OUTSIDE. YES, SIR. OKAY. ADDITIONALLY, TWO MEMBERS MAY BE APPOINTED WHO ARE WHO ARE NOT MEMBERS OF THE CITY COUNCIL OR THE CITY STAFF IN ORDER TO. TWO MEMBERS MAY BE APPOINTED WHO ARE NOT MEMBERS OF CITY COUNCIL IN ORDER TO ENSURE THAT THE COMMITTEE HAS THE NEEDED UNDERSTANDING OF GOVERNMENTAL FINANCE, ACCOUNTING AND AUDITING. EACH MEMBER SHOULD BE APPOINTED FOR A TERM OF ONE YEAR AND OR THE CHAIRMAN OF THE AUDIT COMMITTEE SHALL BE DESIGNATED BY THE CITY COUNCIL. THE CITY COUNCIL MAY, AT ITS PLEASURE, REPLACE ANY MEMBER OF THE COMMITTEE AT ANY TIME, AT ANY TIME. TWO AND YOU ARE DOING GREAT, SO STAY WITH US, OKAY? TWO ALL MEMBERS OF THE AUDIT COMMITTEE SHALL HAVE A WORKING FAMILIARITY WITH THE FINANCE AND ACCOUNTING PRACTICES, AS WELL AS THE COMPLIANCE ENVIRONMENT IN WHICH THE CITY OPERATES. AUDIT COMMITTEE MEMBERS ARE ENCOURAGED TO ENHANCE THEIR FAMILIARITY WITH THE GOVERNMENTAL FINANCE, ACCOUNTING AND AUDITING LAWS AND REGULATIONS BY PARTICIPATING IN EDUCATIONAL PROGRAMS. MR. CHAIRMAN, CAN I STOP YOU? YES, SIR. I'D LIKE TO ASK MR. JACKSON, ARE THERE ANY SCHEDULED TRAINING FOR THIS PAST YEAR? I MEAN, THIS COMING YEAR, AND MAYBE THE CPAS MAY PROVIDE SOMETHING. ALSO. I JUST WANT TO KNOW. I WANT TO PARTICIPATE. I WANT ALL THE INFORMATION I CAN GET. SO I'LL GO AHEAD. I'M SORRY, MR. MURPHY. NO, I WAS GOING TO SAY AND FOR YOU TO KEEP YOURS, YOU'RE PROBABLY GETTING A LOT OF THE TRAINING ON TOP OF IT ANYWAY. 
          BUT BUT MR. JACKSON. YEAH. MR. TYLER, WE DO NOT CURRENTLY HAVE ANYTHING SCHEDULED. WE'RE CERTAINLY OPEN AND AMENABLE TO DOING SOMETHING. BECAUSE I THINK TO YOUR POINT, I THINK THERE'S MUTUAL BENEFIT NOT ONLY FOR US DEPARTMENT WISE IN TERMS OF INFORMATION THAT MAY COME FROM THE AUDITORS OUT OF THAT DISCUSSION, BUT CERTAINLY FOR THE COMMITTEE AS WELL. SO, YEAH, NO, I DEFINITELY BE HAVING THAT DISCUSSION WITH MR. PRUITT AND, AND HIS TEAM ABOUT ABOUT THAT AS A POSSIBILITY, FOR SURE. HERE BEFORE THE END OF THE CALENDAR YEAR. MR. BUSH, DO YOU CURRENTLY HAVE ANYTHING IN-HOUSE FOR THAT? FOR WHICH ONE TRAINING FOR MAYBE CLIENTS AND ALL? OH YEAH. WE DO TRAINING FOR OUR CLIENTS QUITE A BIT ON ALL DIFFERENT KINDS OF ISSUES IN ACCOUNTING RELATED. THERE'S A COUPLE OF STANDARDS COMING UP THIS YEAR THAT ARE, ALTHOUGH THERE HAVE BEEN KIND OF WATERED DOWN FROM WHERE THEY ORIGINALLY STARTED. SO I DON'T THINK THEY'RE GOING TO BE QUITE THE HEADACHE THAT THEY ARE, BUT DOING SOME OF THOSE. BUT WE CAN PROVIDE SOME TRAINING TO YOUR STAFF. IF IF YOU HAVE A SPECIFIC AREA THAT YOU WANT US TO FOCUS ON, IS THERE ANY COST TO THAT? IT WOULD BE MINIMAL AND I MIGHT BE ABLE. I WANT TO SAY THAT THERE WAS SOME AN OPPORTUNITY FOR TRAINING THAT WAS PROVIDED IN OUR PROPOSAL. 
          OKAY. I THINK IT'S IN THERE. THAT'S WHAT I WAS THINKING AS WELL. YEAH. AND MR. HALL, I ADD ON TO THAT, LIKE MISS GOODWIN'S ALWAYS UP FOR TRAINING. RIGHT. SO, SO AND, AND I WILL SPEAK TO THE MAYOR AND SAY I THINK HE WOULD BE AS WELL. I DON'T RECALL I'VE BEEN ON THIS COMMITTEE NOW FOR OVER TEN YEARS, AND I DON'T REMEMBER EVER REALLY HAVING ANY TRAINING IN THAT. WE HAVE A LOT OF CLIENTS THAT WE PROVIDE TRAINING TO, AND THEN A LOT THAT WE DON'T AS WELL. SO IT'S JUST KIND OF A IT'S A MIX. OKAY. WE WON'T SPEAK UP. YEAH. WE WON'T. ALRIGHT. YES. VERY MUCH. OKAY. AND I'M GOING TO CONTINUE WITH THIS AS WELL. SO AND WE'RE ALMOST THROUGH. SO BEAR WITH ME BECAUSE C MEETINGS, THE AUDIT COMMITTEE SHALL MEET INITIALLY AS SOON AS POSSIBLE AFTER ITS APPOINTMENT EACH YEAR, AT LEAST ONE ADDITIONAL TIME ANNUALLY AND MORE FREQUENTLY AS THE CIRCUMSTANCES REQUIRE. THE GOOD NEWS IS THAT. WE'RE ON A PRETTY 
          [00:10:04]
GOOD FINANCIAL TRACK AGAIN, SO WE'RE NOT HAVING TO MEET AS OFTEN. SO THAT'S THAT'S THE GOOD NEWS. THAT'S A TRIBUTE TO THE STAFF AS WELL AS OUR AS OUR AUDITORS AND STUFF. WITH THE INDEPENDENT AUDITORS AND SEPARATE EXECUTIVE SESSIONS TO DISCUSS ANY MATTERS THAT THE AUDIT COMMITTEE OR EACH OF THESE GROUPS BELIEVE SHOULD BE DISCUSSED PRIVATELY. D RESPONSIBILITIES AND DUTIES AUDIT COMMITTEE IS CHARGED WITH THE REVIEW OF THE CITY'S FINANCIAL REPORTS AND OTHER FINANCIAL INFORMATION. THE CITY'S SYSTEMS OF INTERNAL CONTROLS AND ETHICS POLICIES, AND THE MANAGEMENT. THE CITY COUNCIL HAVE ESTABLISHED, AND THE CITY'S AUDITING, ACCOUNTING, FINANCIAL AND COMPLIANCE REPORTING PROCESS. CONSISTENT WITH THIS FUNCTION, THE AUDIT COMMITTEE SHOULD FOSTER ADHERENCE TO AND SHOULD ENCOURAGE CONTINUOUS IMPROVEMENT OF THE CITY'S POLICIES, PROCEDURES AND PRACTICES TO THE AUDIT COMMITTEE. SHALL SHALL. SUBJECT TO REVIEW AND APPROVAL, THE ENTIRE CITY COUNCIL DETERMINE ITS OWN RULES OF ORDER AND SHALL DEVELOP, ADOPT, REVIEW ANNUALLY AND MAINTAIN THIS PRIMARY RESOURCE. A MAIN MANUAL OF POLICIES, PROCEDURES AND ACTIVITIES THAT WILL FOLLOW IN A. IN ACCOMPLISHING ITS CHARTER RESPONSIBILITIES AND THE DISCHARGE OF ITS DUTIES IN SECTION TWO, THIS RESOLUTION SHALL BECOME EFFECTIVE IMMEDIATELY UPON ITS PASSAGE, AND THIS WAS DULY RESOLVED AND ADOPTED BY THE CITY OF DUNCANVILLE ON THE 17TH DAY OF NOVEMBER, 2015, AND IT WAS SIGNED BY MAYOR DAVID DAVID GREEN AND TESTED BY CITY SECRETARY MARY JONES, AND ALSO APPROVED BY ROB ROBERT HAGER, CITY ATTORNEY. SO, MR. CHAIRMAN, YES, SIR. CAN WE GO BACK TO NUMBER TWO AT THE TOP OF PAGE THERE? WE GOT THEM GOING IN. IT SAYS DETERMINE ITS OWN RULES OF ORDER AND MAINTAIN A PRIMARY RESOURCE, A MANUAL OF POLICIES, PROCEDURES AND ACTIVITIES. DO WE CURRENTLY HAVE. AND I WOULD DEFAULT THAT OVER TO MR. JACKSON BECAUSE THEY'VE THEY'VE ESTABLISHED POLICIES AND PROCEDURES MANUAL AND AND YOU KNOW, I DON'T I DON'T THINK WE'VE BEEN DISTRIBUTING THE MANUAL, BUT THEY DO HAVE MANUAL THAT EXISTS. SO. SO WE, WE HAVE POLICIES IN PLACE IN TERMS OF IT BEING. COMBINED INTO A MANUAL, LIKE A, LIKE A FORMAL MANUAL. MR. TALLEY I'M NOT, I'M NOT POSITIVE THAT WE HAVE A MANUAL OF THOSE COLLECTIVE POLICIES AND PROCEDURES. WE TYPICALLY JUST DISTRIBUTED THOSE AS THEY RELATED TO THE TO THE AUDIT. SO AS A POINT OF DISCUSSION, WE WILL PUT THAT ON OUR LIST TO GET THAT ACCOMPLISHED AS WELL. AT THE MINUTES REFLECT THAT. OKAY. YEAH, I WANT TO SEE THAT MANUAL AS WELL AS TRAINING AND STUFF TO SAY YOUR SECRETARY. D. I KNOW YOU HAVE, MR. FRAZIER. WE GOT A MANUAL. IT WAS ISSUED TO US, BUT IT'S PROBABLY BEEN TWO YEARS AGO NOW. THE BOARD MET. I REMEMBER TALKING ABOUT IT. YEAH. 
          WELL, BOARD MET, THE MAYOR WAS HERE. THEY FOUND THEY THOUGHT WE DIDN'T HAVE ONE, BUT THEY HAVE ONE. I'M NOT SAYING IT'S A GOOD ONE, BUT WE HAVE ONE. YEAH, WE. I KNEW IT WAS YEAH. WE HAD DONE OUR PROCEDURES. BUT IN TERMS OF THAT, LIKE SO YEAH, BECAUSE WE, WE, WE DID HAVE, WE, WE WENT THROUGH PREVIOUSLY IN TERMS OF THE PROCEDURES FOR REVIEW IN A PRIOR DISCUSSION, MR. FRAZIER'S POINT, BUT, BUT IN TERMS OF, AGAIN, IN TERMS OF LIKE THE LIKE THE OVERALL POLICIES, WHEN I READ THAT, I READ IN TERMS OF LIKE, BEYOND JUST THIS COMMITTEE, IN TERMS OF POLICIES THAT THIS COMMITTEE WOULD HAVE PURVIEW OVER AS PART OF THE AUDIT. I THOUGHT THAT MANUAL WAS MEANT TO ADDRESS THAT, BUT IT WAS OLD AND NEEDED UPDATING AND YADA YADA. AND I REMEMBER THAT YEAR. YEAH, I REMEMBER YEAH. SO I, I THOUGHT IT WAS ABOUT US NOW AND I READ IT, BUT IT JUST ISN'T THAT, BUT I'D LIKE TO SEE IT AGAIN IF WE COULD. IT IS OKAY WHETHER OR NOT THAT IS PROBABLY IN YOUR EMAIL SOMEWHERE. I THINK THEY EMAILED IT. YEAH. ALSO TO THAT POINT, IF IT LIKE IF IT ACCOMPLISHES TO WHAT THIS COMMITTEE WOULD LIKE TO, TO, TO 
          [00:15:02]
SEE FROM IT AS WELL, YOU KNOW, BECAUSE AGAIN, MY MAIN CONCERN IS THAT I WANT TO BE BE AWARE OF IT, BUT I WANT TO MAKE SURE IT'S AVAILABLE TO THE STAFF SO THAT THEY CAN HAVE SOMETHING TO REFER BACK TO, REFERENCE ANY KIND OF THINGS. RIGHT. SO WE HAD YEAH. SO AGAIN, LIKE FROM THAT, FROM THAT PROCEDURE STANDPOINT TO MR. FRAZIER'S POINT, THERE'S, IT HASN'T IT HAD NOT BEEN UPDATED IN QUITE SOME TIME. I THINK IT WELL, WELL PREDATES MY ARRIVAL PROBABLY. YEAH. ANYONE ELSE THAT'S HERE. IT DEFINITELY PREDATES YOUR AT THE TABLE FOR FINANCE. YES. BUT OKAY. AND EVEN THIS THIS RESOLUTIONS. YES. OLD. AND THAT'S ONE OF THE THINGS WE'VE SORT OF MINUTES TO REFLECT IN AND WE'RE GOING TO GET THAT TOGETHER. YES. OKAY. 
          YEAH. SO AND, AND WHEN WE HEARD THIS RESOLUTION, BUT WE'RE GOING TO MAKE THAT AN AGENDA ITEM FOR ANOTHER TIME TO, TO HAVE THIS UPDATED. I MEAN, I STILL THINK IT'S FAIRLY SOLID. 
          AND, AND IT'S, AND ITS WORDING. TO I'M SORRY, YOU THINK IT'S SOLID TO REFLECT THE CURRENT PRACTICES OF BECAUSE IF IT'S 2015 OR OLDER, IT DOESN'T STILL RELATE TO 2026. IT'S HOW YOU CONDUCT YOUR BUSINESS. OKAY. I SEE THE MAYOR OUT IN THE HALLWAY. 16. YEAH. SO MISS GOODEN, TO THAT POINT, AS WELL AS MR. FRAZIER'S POINT, I THINK, YOU KNOW, CERTAINLY WORTH HAVING THAT THAT THAT REVISIT SO THAT EVERYONE'S COMFORTABLE, CERTAINLY COMMITTEE SIDE AS WELL AS ADMINISTRATION SIDE AS WELL, IF WE NEED TO MAKE ANY ADJUSTMENTS TO THAT, WE HAVE AN UPDATE ON CERTAINLY IF IT'S 2015 OR OLDER, IT'S PROBABLY TIME AT LEAST EVEN IF WE DIDN'T MAKE ANY CHANGES, THAT WE WOULD STILL HAVE AN EFFECTIVE DATE OF 2026 OR BEYOND. YES, I'VE I'VE SEEN IT TO BE BENEFICIAL FOR YOU TO DO ANNUAL REVIEWS. AND EVEN IF YOU DON'T CHANGE ANYTHING, YOU'VE JUST DONE AN ANNUAL REVIEW. AND THAT IS ACTUALLY PART OF THIS POLICY. 
          YEAH, BUT YOU'RE RIGHT IN TERMS OF DOCUMENTATION AND MR. RAUSCH. NO. OKAY. I JUST HAD A QUESTION. 
          AND MAYBE THIS IS MORE FOR PATTILLO, BUT LIKE THESE PROCEDURES, I KNOW ON OUR WEBSITE WE HAVE SOME OF OUR POLICIES, BUT LIKE, IS IT IS IT CUSTOMARY FOR MOST CITIES TO ALSO PUT THAT KIND OF INFORMATION ON THEIR WEBSITE AS WELL, SO THAT THE GENERAL PUBLIC KIND OF WE'RE FULLY TRANSPARENT, OR IS THAT NOT NECESSARY? YOU KNOW, I KNOW SOME DO, BUT I DON'T KNOW THAT IF THAT'S YOU WOULD CALL THAT STANDARD OR NOT. BUT I CAN LOOK INTO THAT FOR YOU. OKAY. AND THANK YOU. MR. BUT I WOULD TEND TO SAY THAT THAT IT'S NOT REQUIRED, BUT I THINK IT'S A TRANSPARENCY PRACTICE TO TO HAVE IT THERE. AND I DON'T THINK. BUT THAT WAS ONE OF THE THINGS MR. RAUSCHER, TOO. I DON'T THINK IT MATCHES UP TO SOME OF THE STUFF THAT WE'RE DOING. SO IT'S ANOTHER PART TO BE LOOKED AT OR REVISED. OR UPDATED. THANK YOU. ANY MORE COMMENTS REGARDING ITEM B? SEEING NONE. SEEING NONE. ITEM 
          [C. Review suggested areas of focus for Portillo, Brown and Hill.]
C IS REVIEW SUGGESTED AREAS OF FOCUS FOR BROWN AND HILL. EXCUSE ME, IS THERE ANY MOTION IF NEEDED REGARDING OUR REVIEW? NO. OKAY. THANK YOU FOR ASKING THAT THOUGH. BUT ITEM C REVIEW SUGGESTED MEANS OF FOCUS FOR BROWN AND HILL. MR. JACKSON, DID YOU DID YOU WANT TO START OR LEAD WITH THIS? YES. GOOD AFTERNOON AGAIN TO THE COMMITTEE. ONE OF THE THINGS THAT WE WANTED TO MAKE SURE THAT WE'RE PUTTING ON FOR AGENDAS FOR THIS PARTICULAR MEETING IN ADVANCE OF THE OF THE FULL AUDIT. AS YOU ALL KNOW, OUR OUR FISCAL YEAR END DATE IS SEPTEMBER 30TH. FROM AN AUDIT STANDPOINT, WE ARE IN OUR, I GUESS WHAT WE WOULD CALL OUR 
          [00:20:06]
PRELIMINARY STAGE. IN TERMS OF SOME INITIAL REQUESTS THAT HAVE COME IN FROM THE FROM THE AUDITORS IN ADVANCE OF YEAR END. SO WE'RE ON SCHEDULE WITH THAT. HOWEVER, YOU KNOW, WE CERTAINLY WANTED TO HAVE THIS ITEM ON TO SEE SPECIFICALLY OF THIS COMMITTEE IF THERE WERE EITHER A. ANY AREAS OF CONCERN THAT YOU ALL MAY HAVE HAD, EITHER INDIVIDUALLY OR COLLECTIVELY AS A COMMITTEE THAT YOU WOULD LIKE THE AUDITORS TO BE AWARE OF AS PART OF THEIR REVIEW, OR IF THERE IS A SPECIFIC AREA THAT YOU WOULD LIKE THE THE AUDITORS TO HAVE AN ADDITIONAL FOCUS ON AS PART OF THE FY 26 AUDIT ONCE YEAR IT COMES AROUND, FOR EXAMPLE. IN THE PREVIOUS MEETINGS, IT WAS REQUESTED TO HAVE A EXTRA REVIEW FIELD HOUSE, JUST AS AN EXAMPLE. AND THAT WAS THE THAT WAS THE DESIRE OF THIS COMMITTEE. SO, YOU KNOW, WE CERTAINLY WANT TO MAKE SURE THAT FROM OUR END IN FINANCE THAT WE'RE OFFERING THE DUE DILIGENCE OF IF THERE IS ANY PARTICULAR AREA THAT IS CONCERNING TO THE COMMITTEE AS A WHOLE OR INDIVIDUALLY AS A MEMBER OF THE COMMITTEE THAT YOU WOULD LIKE TO AUDITORS TO BE AWARE OF AS PART OF THEIR REVIEW FOR THIS YEAR'S AUDIT. AND SO, MR. JACKSON, FORGIVE ME FOR A MOMENT. WE'VE GOT SOME NEW FACES IN THE ROOM. SO. SO I THINK IT WOULD PROBABLY BE A GOOD TIME. AND I'M GOING TO LET CITY SECRETARY START. BUT IF YOU COULD JUST INTRODUCE YOURSELF AND AND SAY KIND OF WHAT YOUR ROLE IS. OKAY. CITY SECRETARY CHIQUITA TAYLOR AND I'M HERE TO TAKE MINUTES AND TO HELP WITH THE AUDIT COMMITTEE. DEMONICA GOODEN, COUNCIL MEMBER AT LARGE. I AM PRESENT BECAUSE THE MAYOR TOLD ME I NEEDED TO. WELL, I'M GREG CONTRERAS, I'M THE MAYOR, AND I'M LATE. I APOLOGIZE YOU GOT HERE JUST IN TIME. I'M TODD PRUITT, I'M THE PARTNER IN CHARGE OF THIS ENGAGEMENT WITH PATTILLO BROWN AND HILL. LISA MIRANDA. HE IS ASSISTANT DIRECTOR OF FISCAL SERVICES. SO LISA IS NEW, BUT SHE HAS A BACKGROUND THAT SHE ACTUALLY WAS WITH OUR SCHOOL DISTRICT BEFORE COMING OVER HERE AS WELL. YEAH, I WAS IN CHARGE OF THEIR AUDIT OVER THERE AT DUNCAN. ISD FOR ALMOST 11 YEARS. I'M SORRY, I DIDN'T GET IT. DUNCANVILLE ISD YES. 
          HAPPY WITH THAT? YEAH, I WAS THE DIRECTOR OF FINANCE OVER THERE AND SERVED WITH THEM FOR ALMOST 11 YEARS. 11 YEARS. OKAY. I'M JERRY FRAZIER, I'M A RETIRED CPA AND I WAS A CPA FOR 40 YEARS, AND I JUST QUIT MY LICENSE LAST YEAR. SO DID YOU. JERRY. YEAH. DID YOU REALLY? I STILL DO TAXES, STILL DO BOOKKEEPING, BUT YOU DON'T HAVE TO BE A CPA TO DO THAT. SO. 
          DEREK. JUST THINKS OF JERRY. COME ON MAN. I MADE IT. I MADE IT THAT LONG. SO I FELT GOOD ABOUT IT. SO I'M JENNIFER ODOM, ALSO ASSISTANT DIRECTOR. I'VE BEEN WITH THE CITY OVER 20 YEARS. I'VE HAD MY HANDS IN FINANCIAL FOR MANY OF THOSE YEARS. SO I'M YOLANDA STILL. 
          I'M THE ACCOUNTING SUPERVISOR AND I HAVE BEEN WITH THE CITY FOR FOUR YEARS. HI. RICHARD JACKSON, MANAGING DIRECTOR OF FISCAL SERVICES AND CFO. BEEN WITH THE CITY FOR ALMOST THREE YEARS. IT'LL BE THREE YEARS IN DECEMBER, AND IT'S BEEN A PRIVILEGE TO SERVE YOU ALL AS THE AS THE DIRECTOR. MY NAME IS JAMES TALLEY. I AM CURRENTLY A CPA. I'VE BEEN PRACTICING FOR OVER 40 YEARS. YOU PAID YOUR $60 DOLLARS, $60 A YEAR, AND I'VE BEEN ON THE COMMITTEE HERE, I GUESS ABOUT 10/10 YEARS NOW FOR TEN YEARS, ABOUT 12. SO MY NAME IS MARK RAUSCHER. I'M THE ASSISTANT CITY MANAGER HERE AT THE CITY OF DUNCANVILLE. I'VE BEEN HERE A YEAR AND THREE MONTHS. MY DAD WAS A CPA FOR 40 YEARS, AND SO I LEARNED A LITTLE BIT FROM HIM. I ACTUALLY TRIED TO BE AN ACCOUNTANT, YOU KNOW, STARTED WITH THAT MAJOR IN COLLEGE THAT I, I DON'T KNOW IF DEBITS AND CREDITS AND ALL THAT STUFF. I KIND OF WAS LIKE, ALL RIGHT, I'M GOING TO GET THE 
          [00:25:01]
CITY MANAGER INSTEAD. SO HERE WE ARE. BUT YOU KNOW, NICE, NICE TO SEE EVERYBODY. THAT'S RIGHT. I'M DON MCBURNETT. I'M THE DISTRICT TWO CITY COUNCIL MEMBER, BUT ALSO THE CHAIR OF THE AUDIT COMMITTEE MEETING. BUT BUT AGAIN, THANK ALL OF YOU FOR BEING HERE. SO AGAIN, BACK TO ITEM C REVIEW SUGGESTED AREAS OF FOCUS FOR BROWN AND HILL. SO MY I HAVE A QUESTION FOR MR. JACKSON. IF YOU CAN JUST REFLECT, JUST REFRESH OUR MEMORY ON SOME OF THE PROJECTS IN THE PAST. I KNOW ABOUT THE FIELD HOUSE. DID WE ALSO DO THE TRAVEL REPORTS OR SOMETHING OF THAT NATURE? DO YOU REMEMBER THAT? YES, SIR. WE MADE WE MADE IT AN UPDATE TO THE TRAVEL POLICY. OKAY. SINCE THIS LAST. COMMITTEE DISCUSSION. AND SO WE HAVE THAT. SO THAT THAT WAS ONE THING THAT WE'VE WE'VE DONE INTERNALLY IN THE FINANCE DEPARTMENT LAST YEAR, WE REVIEWED OUR PURCHASE CARD PROGRAM AS WELL. SO WE WANTED TO, YOU KNOW, AS PART OF OUR UPDATE OF PROCEDURES SPECIFICALLY FROM THE FINANCE DEPARTMENT. SO THOSE TWO ARE THE MOST UP TO DATE IN TERMS OF OPERATIONALLY, WHAT INVOLVE OUR STAFF. WE ALSO IMPLEMENTED IN THE NOT TOO DISTANT PAST. WE HAVE HAD A FUND BALANCE POLICY WHERE WE SET A GOAL FOR A FLOOR AND A CEILING, IF YOU WILL, IN TERMS OF FUND BALANCE. SO AS A MINIMUM, PARTICULARLY FOR OUR LARGER FUNDS, GENERAL FUND UTILITY FUND AS A MINIMUM, WE HAVE IN THE POLICY THAT WE WANT TO HAVE AT LEAST 90 DAYS OF RESERVE, WORKING CAPITAL RESERVE, AND WE CAP IT IN THIS POLICY AT 150 DAYS. AND SO, BECAUSE WE DON'T WANT TO GIVE THE PUBLIC THE IMPRESSION THAT WE'RE JUST HOLDING ON TO TAXPAYER DOLLARS. SO SO AGAIN, FROM FROM OUR PERSPECTIVE, IN ADDITION TO THE TRAVEL, AS YOU MENTIONED, WE ALSO HAVE HAD ADJUSTMENTS TO PURCHASE CARD. 
          AND AS WELL AS INTRODUCING THE FUND BALANCE POLICY. AND MR. JACKSON, THOSE HAVE ALL BEEN CODIFIED. YES. SO SO I WANTED TO MAKE YOU AWARE OF THAT. MR. BROADLY, SUGGESTIONS THAT HAVE BEEN REVIEWED, THEY'VE BEEN APPROVED THROUGH CITY COUNCIL. OKAY, AS WELL. DO YOU HAVE ANY SUGGESTIONS THAT WE SHOULD LOOK AT THIS THIS YEAR? YOU KNOW, THE YOU YOU BROUGHT YOU BROUGHT UP TRAVEL? MR. MR. TYLER, THAT'S CERTAINLY SOMETHING THAT COULD BE A PART OF ADDITIONAL REVIEW. I KNOW, YOU KNOW, THEY'RE ALREADY LOOKING AT DIFFERENT TESTING AS IT RELATES TO THAT. AND AGAIN, SOME OF THE TRAVEL OCCURRING ON THE PURCHASE CARD, WHICH IS ANOTHER REVIEW THAT IS DONE BY THE AUDIT GROUP ALREADY. BUT, YOU KNOW, CERTAINLY I THINK THAT COULD THAT COULD BE SOMETHING THAT. YOU KNOW, WE HAVE AN EXTRA REVIEW OR EXTRA EYE ON, YOU KNOW, AGAIN, JUST TO JUST TO MAKE SURE THAT, YOU KNOW, WE'RE CROSSING OUR T'S AND DOTTING OUR EYES LIKE THE POLICY WOULD REQUEST US TO DO. SEVERAL YEARS BACK, WE HAD A CONCERN ABOUT THE BANK RECONCILIATIONS. WHAT'S THE STATUS OF THAT NOW? SO WE'VE HAD THE LAST AS PART OF THE LAST TWO EXCUSE ME, AUDIT REVIEWS THAT HAVE BEEN DONE BY PATTILLO BROWN AND HILL. WE'VE HAD, I GUESS, A GREEN CHECK, IF YOU WILL, AS IT RELATES TO BANK RECONCILIATIONS WHERE WE ARE RIGHT NOW. WE'RE ON SCHEDULE EVEN NOW, LIKE ON A, ON AN INTERIM BASIS IN TERMS OF WHERE WE ARE WITH RESPECT TO THAT. SO WE'RE CERTAINLY, YOU KNOW, MILES AHEAD OF WHERE WE WERE BY COMPARISON WHEN THAT WAS AN AREA OF CONCERN. OKAY. WE WERE WE'RE IN AUGUST RIGHT NOW. SO THE BANKS HAVE BEEN RECONCILED TO ONE MONTH. WE ARE WE WERE JUST FINISHING OR WORKING THROUGH THE MONTH OF JUNE. SO LISA, ONE OF OUR ASSISTANT DIRECTORS, IS OUR MAIN POINT PERSON FOR THOSE BANK RECONCILIATIONS. SO SO AGAIN, 
          [00:30:01]
WE'RE, WE'RE IN SIGNIFICANTLY BETTER SHAPE THAN WHERE WE WERE WHEN I. SO FOR EXAMPLE, JUST FOR YOUR BENEFIT AS WELL AS THE GROUP, WHEN I FIRST CAME HERE, WE WERE OVER A YEAR BEHIND AND IN BANK RECONCILIATION. SO YEAH, THE WORK OF THE FINANCE DEPARTMENT TEAM, BOTH PAST AND PRESENT, THAT HAVE HELPED US TO COME A LONG WAY FOR SURE. OKAY. SO, MR. JACKSON, A FOLLOW UP QUESTION TO THAT IS THAT DO WE HAVE A TIMELINE THAT'S LIKE, IS IT WITHIN 45 DAYS AFTER THE CLOSING OF A MONTH? IS THAT WHEN THE EXPECTATION IS THAT THAT WE'RE GOING TO BE RECONCILED? WE TYPICALLY WHAT WE WHAT WE TRY TO DO IS WE AS A GOAL, WE TRY TO HAVE IT IN THE THE FOLLOWING MONTHS. SO FOR EXAMPLE. WHEN THE MONTH OF JUNE CLOSED, WE TYPICALLY HAVE AROUND 15 BUSINESS DAYS IN TERMS OF GETTING THE ENTRIES THAT WE NEED FROM THE DEPARTMENT SO THAT THE FINANCE DEPARTMENT CAN WORK ON THEIR ENTRIES. AND THEN FROM THERE IS WHEN WE TYPICALLY WOULD START WITH THE WITH THE RECONCILIATION. SO TYPICALLY IT WOULD BE IN THE EARLY PART OF AUGUST IN THAT CASE OR THE FOLLOWING MONTH THAT WE WOULD HAVE RECONCILIATIONS DONE. AND SO THAT'S TYPICALLY WHAT WE'VE HAD, YOU KNOW, AS A GOAL TO KIND OF MAKE SURE THAT WE'RE STAYING ON TARGET FROM OUR PRESENTATION, BUT ALSO IN TERMS OF HAVING THE RECONCILIATIONS DONE FOR, FOR THE AUDIT. WITH US HAVING BEEN SO FAR BEHIND IN THE PAST, IS THERE ANYTHING PARTICULAR ITEM RECONCILING ITEM CAME UP, EMERGED THAT WOULD BE OF CONCERN? CAN YOU THINK OF ANYTHING? WE HAVE NOT. WE HAVE NOT HAD ANY ISSUES. I'M ALSO CERTAINLY LISA TOYA. IF THERE WAS SOMETHING THAT YOU KNOW, CERTAINLY JUMP IN. BUT NO, I DO NOT DID NOT SEE OR HAVE NOT HAD ANY DISCUSSION ABOUT A PARTICULAR ITEM OF CONCERN WITH THE RECONCILIATION. WHAT I WILL SAY IS THE RECONCILIATION PROCESS, BECAUSE WE HAVE SO MANY, SO MANY FUNDS AND, YOU KNOW, SOME OF THE DESCRIPTION THAT COMES IN IN TERMS OF THE BANK STATEMENTS ARE CONSISTENT FROM MONTH TO MONTH. SO IT CERTAINLY PRESENTS CHALLENGES IN TERMS OF THE PROCESS OF DOING IT, BUT NOT IN TERMS OF ANY ISSUES WITH A SPECIFIC TRANSACTION ABOUT HOW MANY BANK ACCOUNTS WE'VE GOT CURRENTLY, JUST ROUGHLY. SO WE HAVE WE WORK THROUGH A TOTAL OF FOUR BANK ACCOUNTS. SO, YOU KNOW, WE HAVE ABOUT. GOSH, IN TERMS OF THE TOTAL NUMBER OF FUNDS WE HAD. 32. SO I MEAN, YEAH, LIKE IN TERMS OF THE TOTAL NUMBER OF FUNDS, NOT, NOT BANK ACCOUNTS, BUT THE FUNDS TO RECONCILE BACK TO LIKE, WE'RE IN THE NEIGHBORHOOD OF 30 FUNDS ACCOUNT WISE, MOST OF IT OPERATES OUT OF OUR GENERAL OPERATING ACCOUNT, BUT WE ALSO HAVE OUR ACCOUNTS PAYABLE ACCOUNT. WE HAVE OUR EMS BILLING ACCOUNT. SO PAYROLL, PAYROLL AND PAYROLL. SO WE HAVE A TOTAL OF WE HAVE A TOTAL OF FOUR THAT ARE BEING RECONCILED. BUT THE THE GENERAL OPERATING ACCOUNT, THAT'S THE THAT'S THE 600 POUND GORILLA. AND THROUGH THE BANK, THE PAYROLL. ROUGHLY HOW MANY EMPLOYEES ARE WE TALKING ABOUT? SO WE'RE AT WE'RE OVER 300 NOW. SO I WANT TO SAY AROUND 320. YEAH. SO AGAIN, OUR PAYROLL, OUR PAYROLL ACCOUNT IN TERMS OF THAT RECONCILIATION PROCESS, I DON'T WANT TO OVERSIMPLIFY THE PROCESS, BUT AGAIN, IN TERMS OF THE OVERALL, THE GENERAL OPERATING IS THE, IS THE REAL CHALLENGE OUT OF THOSE FOUR FOR SURE. OKAY, OKAY, I'M GOING TO GO OVER TO MR. PRUITT FOR A MOMENT. MR. PRUITT, FIRM YEARS AGO HAD DONE THE AUDIT IN THAT LINE. AND I KNOW THERE WAS DIFFERENT TARGETS THAT WERE HIT DURING THAT TIME. OR WERE THERE ANY TARGETS THAT YOU'RE AWARE OF THAT WE MIGHT NEED TO LOOK AT AGAIN? OR IS THERE OR, OR, OR IS THERE BEEN ANY TRENDS OR ANYTHING THAT WE NEED TO LOOK AT? BUT. I CAN PUT SOME THOUGHT 
          [00:35:07]
INTO IT. THERE'S NOTHING THAT POPS INTO MY HEAD OFF THE TOP OF MY HEAD THAT WE WOULD WANT TO BE SURE AND, AND FOCUS ON. IT WOULD BE SPECIFIC TO THE CITY. ARE THERE ANY AREAS WHERE YOU'VE HAD A SIGNIFICANT TURNOVER WITH EMPLOYEES, OR WERE YOU CHANGED YOUR POLICIES AND PROCEDURES AND YOU'RE DOING THINGS DIFFERENTLY NOW, OR THOSE TYPE OF THINGS THAT WOULD MAKE YOUR YOUR RISK GO UP? I, I'LL PUT THAT TOWARDS OUR. SO, SO, SO I MEAN, FIRST I T SEEMS TO HAVE STABILIZED, BUT IT WAS ONE FOR ME. AND THAT'S THAT FINANCES SEEM TO STABILIZE. SO THAT THAT'S THAT'S WHAT I'VE SEEN. I'VE SEEN TURNOVER RECENTLY AND IN PARKS AND REC. 
          WHERE THE POLICE DEPARTMENT. POLICE DEPARTMENT. THAT'S THAT'S NOT HIGH HIGH VOLUME. 
          THE POLICE. BUT BUT THEN WE AT ONE TIME HAD A CONCERN ABOUT POLICE DEPARTMENT AT ONE TIME, AS I RECALL. WELL, YEAH. AND SPOKE ABOUT THE FORFEITURE FUNDS AND, AND OUR, OUR STAFF HAS TAKEN CORRECTIVE MEASURES. AND THAT WAS PART OF THE AUDIT LAST YEAR. IT'S LIKE, OKAY, WE'VE WE'VE DONE THIS AND INTEREST IS GOING TO THE APPROPRIATE ACCOUNTS AND YOU MIGHT WANT TO ADDRESS THAT A LITTLE FURTHER. MR. JACKSON. YES, WE. TO MR. MCBURNEY'S POINT WAS A AN ITEM OF DISCUSSION DURING OUR MOST RECENT AUDIT COMMITTEE MEETING BACK IN MARCH. AND SO SPECIFICALLY WITH THE ASSET FORFEITURE FUND AS PART OF THEIR REQUIRED FEDERAL REVIEW AND AUDIT, THERE WAS A QUESTION AROUND THE INTEREST, THE INTEREST INCOME THAT THE CITY WAS MAINTAINING WAS ALL POPULATED IN OUR GENERAL OPERATING ACCOUNT. IT ESSENTIALLY OPERATED AS A AS A TREASURER'S FUND. AND SO, PER THE DISCUSSION FROM THAT AUDIT OF ASSET FORFEITURE, WE HAD TO MAKE SURE THAT WE COULD SPECIFICALLY SEPARATE THE INTEREST INCOME THAT WAS RELATED TO THE ASSET FORFEITURE FUNDS THAT WERE PART OF THE GENERAL OPERATING ACCOUNT. AND SO WE WERE ABLE TO MAKE THAT ADJUSTMENT. AND WE ALSO, IN DISCUSSION WITH THE AUDITORS, WERE. I GUESS, PUT THE THE OUTLINE IN PLACE SO THAT WE WOULD HAVE THAT SAME RECOGNITION FOR THE OTHER FUNDS. 
          SIMILARLY. SO WE MADE THE PRESENTATION NOT ONLY TO THE COMMITTEE BACK IN MARCH, BUT ALSO TO CITY COUNCIL TO GIVE THEM A HEADS UP ON THE PROCESS, BECAUSE THERE WOULD BE A REDUCTION OF INVESTMENT INCOME SPECIFICALLY FOR GENERAL FUND AS A RESULT OF IT, NOT TO THE CITY, BUT TO THE GENERAL FUND SPECIFICALLY. AND SO YOU ALLOCATE THE INCOME TO EACH ONE OF THE FUNDS? YES, SIR. OKAY. YES, SIR. SO, YEAH. DID YOU DO SOME PENCIL WHIPPING TO GET THAT, MR. JACKSON? I'LL BRING THIS UP BECAUSE I KNOW WE'VE INTRODUCED NEW SOFTWARES WITH PARKS, IS USING PARKS AND RECS USING IT FOR EXPLORER. AND IN THAT WAY. AND THEN WE, I GUESS WE HAVE SOME OTHER THINGS TOO. AND IT'S LIKE. I MEAN, IT'S ALL, IT'S ALL NEW, BUT. I GUESS FOR, FOR ME PERSONALLY, I CURIOUS OF HOW WELL THAT'S WORKING AND HOW WELL IT'S TRACKING BECAUSE WE, RIGHT. WE DO TAKE CASH. WITH SOME OF THAT AS WELL. IS THAT, IS THAT AN ACCURATE STATEMENT? I MY UNDERSTANDING IS IT'S CREDIT CARD PREFERRED. NOW IF SOMEBODY NEEDS TO PAY WITH A CHECK, THEN THEY HAVE THE ABILITY TO COME UP TO CITY HALL TO DO SO, BUT THEY SHOULD BE PAYING ONLINE, YOU KNOW, WITH A CREDIT CARD. OKAY. YEAH. WITH, WITH RESPECT TO THAT PARTICULARLY, I GUESS THE AREAS THAT ARE NOT UTILITY BILLING OR MUNICIPAL COURT, LIKE WE TRY TO LIMIT THE AMOUNT OF CASH TRANSACTIONS, IS THERE ANYWHERE WHERE WE ARE DOING CASH TRANSACTIONS? SO THOSE SO THE TWO AREAS FOR THAT ARE GOING TO BE UTILITY BILLING AND 
          [00:40:09]
MUNICIPAL COURT. AND SO THEY'VE TO YOUR POINT ABOUT SOFTWARE, IN ADDITION TO WHAT YOU MENTIONED ON THE PARK SIDE, YOU KNOW, WE'VE HAD NEW IMPLEMENTATIONS BOTH FOR MUNICIPAL COURT AND FOR UTILITY BILLING AS WELL. UTILITY BILLING HAVE MOVED OVER TO TYLER PAYMENTS AS THEIR MODULE THAT THEY'RE USING. AND THEN ALSO WITH THE, WITH THE COURT, THE COURT FOR THEIR CREDIT CARD PAYMENTS HAD TRANSITIONED AWAY FROM PAYMENTS. AND THEY'RE NOW USING THE PROGRAM THROUGH A COMPANY CALLED ADCOM WHO PROVIDES A ONE OF THE ADD ON SERVICES FOR THE NEW AND BLUE PROGRAM THAT USES. OKAY. THAT'S RIGHT. THAT'S ONE OF THE NEW ONES. AND STUFF. SO SO WE DO HAVE. SO TO THAT POINT, WE DO HAVE SEVERAL DIFFERENT PROGRAMS. AND THIS MAKES SENSE. THIS MIGHT NOT BE SPECIFIC TOWARDS AUDIT, BUT BUT I KNOW LIKE WITH UTILITY BILLING, WITH UTILITY BILLING, I KNOW THAT THERE WERE SEVERAL PEOPLE THAT WERE SET UP WITH AUTOPAY AND THE SYSTEM KIND OF CHANGED. AND SO PEOPLE WEREN'T GETTING AUTO. THEY WEREN'T LOOKING AT THEIR BILLS BECAUSE THEY KNEW THEIR AUTO PAID. AND I THINK WE WENT FROM X NUMBER OF CUSTOMERS AUTO PAY TO, TO LIKE, YES, WE'RE RIGHT NOW THE AUTO PAY, THE NUMBER IN THE PAYMENT SYSTEM IS MAYBE A LITTLE MORE THAN 1800. SO THERE HAVE BEEN MORE. IT DEFINITELY HAS NOT TRANSITIONED. WE, WE, YOU KNOW, WE KNEW THAT THERE WAS GOING TO BE THE CONCERN OR THE CHALLENGE WITH TRYING TO GET PEOPLE RE ENROLLED. WHEN WE DID THE CONVERSION OVER FROM ONE PLATFORM TO THE NEXT. SO, YOU KNOW, WE HAD IT FOR SEVERAL MONTHS ON, ON THE ACTUAL BILL. 
          YOU KNOW, WE PUT IT ON THE WEBSITE, YOU KNOW, WE WERE WE TRIED TO BE OUT FRONT AS MUCH AS POSSIBLE AND MAKING THAT, MAKING SURE THAT INFORMATION WAS KNOWN. BUT TO YOUR POINT, THAT DEFINITELY WE HAVE NOT GOTTEN BACK TO PREVIOUS LEVELS AS IT RELATES TO THE NUMBER OF PEOPLE WHO PARTICIPATE IN AUTO PAY. AND PART OF IT IS LIKE, LIKE, HONESTLY, AGAIN, FOR THE, FOR JUST TO BE TRANSPARENT WITH THE COMMITTEE WAS PROBABLY A PART OF THE GROWING PAINS THAT YOU ENCOUNTER AS A PART OF YOUR TRANSITION INTO A NEW PROGRAM. SO WE WERE HAVING POINTS WHERE THE SYSTEM WOULD BE DOWN. AND SO WE, WE, WE DIDN'T HAVE ANSWERS TO GIVE TO THE PUBLIC AS TO WHY, JUST THE FACT THAT WE HAD TO COMMUNICATE THAT THE SYSTEM WAS DOWN. AND WE'RE KIND OF AT THE MERCY OF TYLER WAITING ON THEM TO CORRECT IT. SO I THINK PART OF THAT IS THAT WE JUST NEED MORE TIME OF, YOU KNOW, NO, NO CONCERNS OR NO DOWNTIME, IF YOU WILL, THAT, YOU KNOW, HELPS BUILD BACK UP THAT CONFIDENCE TO REENROLL. AND SO YOU PLEASED OVERALL WITH THE SYSTEM HOW IT EXTENT I ON A SCALE OF 1 TO 10 WITH TEN BEING THE HIGHEST. IT'S A GREAT QUESTION. I WOULD I WOULD IT'S DEFINITELY NOT A TEN, BUT I THINK RIGHT NOW WE'D PROBABLY SAY ABOUT 7 OR 8. I THINK PART OF IT WHERE WHERE IT COULD BE BETTER IS RESPONSIVENESS FROM THE VENDOR AT TIMES, PARTICULARLY WHEN WE'RE IN A SITUATION LIKE UTILITY BILLING THAT'S FORWARD FACING, THAT IF SOMETHING WERE TO TO HAPPEN FROM A SYSTEM ERROR OR A BREAKDOWN, IF YOU WILL, THAT WE WOULD LIKE TO BE ABLE TO TELL THE COMMUNITY AS SOON AS POSSIBLE WHEN EVERYTHING IS GOING TO BE RESTORED BACK TO 100%. SO I THINK THAT RESPONSIVENESS HELPS. BUT THEN ALSO ON THE FLIP SIDE, MR. TALLEY, I THINK AND THIS IS CERTAINLY ONE THING THAT WE'RE HAVING TO LOOK AT ACROSS THE BOARD AS IT RELATES TO EXPENDITURE CHALLENGES THAT WE'RE HAVING AS PART AS PART OF THE BUDGET. I THINK, YOU KNOW, FROM A CAPITAL STANDPOINT, WE CERTAINLY DON'T WANT TO MAKE, YOU KNOW, MAKE IT WHERE WE'RE MISSING OUT IN TERMS OF THE NEEDS OF THE DEPARTMENTS. BUT THERE'S ONLY A CERTAIN AMOUNT OF DOLLARS TO TO GO AROUND. BUT I SAY THAT TO SAY ON THE IT SIDE SPECIFICALLY THAT THERE'S 
          [00:45:02]
PROBABLY SOME UPDATES THAT COULD BE USED FOR OUR OVERALL ERP SYSTEM THAT, YOU KNOW, WE'RE HAVING TO SEE SEQUENTIALLY, YOU KNOW, HOW THAT CAN HAPPEN AND HOW WE'RE ABLE TO, TO, TO MAKE THAT WITHIN THE BUDGET. SO OVERALL THEN AS FROM AN AUDIT POINT OF VIEW, YOU'RE OKAY, WE SHOULD SPEND MUCH EXTRA TIME ON THAT AREA. NO, I KNOW, I THINK I THINK SO I WOULD SAY NO SPECIFICALLY TO THAT QUESTION. NO, I THINK WE'RE I THINK WE'RE GOOD. WE'RE IN A GOOD SPOT. HOWEVER, AGAIN, I THINK THAT, YOU KNOW, FROM FROM OUR STANDPOINT, I THINK A REVIEW ON THE ON THE TRAVEL WOULD BE GOOD AS WELL AS I THINK IN LIGHT OF SOME OF THE COMMENTS THAT THAT WE JUST HAD, I THINK A REVISIT OF WHERE THINGS ARE FOR ASSET FORFEITURE AS PART OF THE ENDING REPORT FOR THIS COMMITTEE WOULD BE GOOD. 
          TYPICALLY IN THE AUDIT, WHAT I'M ACCUSTOMED TO IS. IF SOMETHING WAS A CAUSE FOR CONCERN, THAT WE LOOK AT IT IN THE CURRENT YEAR, BUT THEN WE ALSO LOOK AT IT IN THE FOLLOWING YEAR. SO WE ARE ABLE TO BUILD TRUST, WHETHER IT'S WITH THE COMMUNITY OR IN THIS CASE, THE COMMITTEE THAT, YOU KNOW, THINGS, THINGS ARE IN A GOOD SPOT AS IT RELATES TO THAT PARTICULAR TOPIC. SO I THINK, AGAIN, TO BRING A BANKER, WE WERE ABLE TO DO THAT ON SUBSEQUENT AUDITS. SO I THINK THAT I THINK THAT AREA IN TERMS OF JUST KIND OF HAVING THE DISCUSSION IN MARCH OR, YOU KNOW, IN THAT THE NEXT AUDIT REVIEW COMMITTEE ON THAT TO, TO TO BE ABLE TO MAKE MAKE SURE THAT THE COMMITTEE CAN BE CONFIDENT THAT THINGS ARE IN A GOOD SPOT WITH THAT. SO I THINK A REPORT ON THAT, AND AS IT RELATES TO THE TO THE AUDITOR, SPECIFICALLY, THE THE TRAVEL, THE TRAVEL POLICY AND, YOU KNOW, LIKE ADDITIONAL TESTING THAT THEY NEED TO DO AS IT RELATES TO THAT, YOU THINK P-CARD NEEDS TO BE AS DOES P-CARD. I MEAN, THEY DON'T USE THE P-CARD FOR TRAVEL, RIGHT? THEY DO. SO WE DO NOT HAVE. SO SOME. TO THAT POINT, MR. MACK BURNETT AND COMMITTEE, SOME. SOME MUNICIPALITIES HAVE SEPARATE HAVE A P-CARD AND THEY HAVE A TRAVEL CARD THE CITY IMPLEMENTS. SO PEOPLE THAT THAT THAT TRAVEL TO HAVE A CARD ARE USING THEIR P CARD. SO THERE'S ONLY ONE CARD THAT'S USED FOR BOTH SITUATIONS. THE AUDITORS ALREADY HAVE THE P CARD AS PART OF THE REVIEW, SO THAT, YOU KNOW, LIKE I SAID, THAT'S ALREADY PART OF THE PART OF THE PROCESS. SO NOTHING THAT NEEDS TO BE ADDED. SO WITH THE LIKE WITH THE NEW IMPLEMENTATION OF AM I, AND THIS MIGHT BE STILL TOO EARLY TO DO YOU THINK THAT'S SOMETHING WE SHOULD TRACK AS WELL TO? FROM AUDIT STANDPOINT, I THINK IT'S I THINK IT'S EARLY. I THINK WE'LL BE IN A IN A BETTER POSITION, THE TARGET FOR FULL COMPLETION FOR THE PROJECT WAS OCTOBER OF NEXT YEAR. SO I THINK, YOU KNOW, COMING THROUGH A FULL FISCAL YEAR, TO YOUR POINT, MR. MACK BURNETT WILL BE FURTHER ALONG IN THE PROCESS TO MAKE SURE THAT I THINK IT'S AN AREA THAT WE ASTERISK OUT FOR NEXT YEAR. 
          BUT BUT BUT BUT AGAIN, I DEFER HAVE YOU SAID THAT I DEFER TO THE COMMITTEE? SO THE COMMITTEE CERTAINLY THINKS OTHERWISE OR THINKS THAT THAT WOULD BE, YOU KNOW, A WORTHY THING TO TO REVIEW. PROBABLY GOOD FOR NEXT YEAR. I MEAN, I KNOW EARLY STAGES OF IT. I KNOW WE HAVEN'T EVEN BEEN A FULL MONTH IN HAVE WE KNOW. SO WE HAVE CERTAIN AS A MATTER OF FACT, MATT BRYANT, PUBLIC WORKS DIRECTOR, JUST SHOWED. I WANT TO SAY WE WERE MEETING ON FRIDAY AND HE WAS SHOWING. SO WE COULD SEE ONLINE IN TERMS OF WHERE THEY ARE, IN TERMS OF THE QUADRANT OF THE CITY AND HOW MANY THAT THEY'VE THEY'VE HAD IN. SO I WANT TO SAY WE'RE SOMEWHERE IN THE. OH, GO AHEAD. I'M SORRY. IT'S AROUND 200 270. SO THEY INSTALLED 240 LAST WEEK. YEAH. 
          AND CITYWIDE THERE ARE ABOUT 670 THAT INSTALLED. SO THEY'RE THEY'RE MOVING. THEIR PROCESS IS CERTAINLY GOING. BUT YOU KNOW AGAIN MR. MACK BURNETT, TO YOUR POINT, JUST WANT TO MAKE SURE THAT, YOU KNOW, IF WE'RE GOING TO HAVE THAT THAT IT BEARS SOME FRUIT, I THINK IT MAY BE A LITTLE EARLY IN THE PROCESS TO DO THAT. I MEAN, THERE WAS THE GOOD NEWS WITH THAT. PEOPLE HAVE ALREADY FOUND THEY'RE HAVING ISSUES AND THEY'VE BEEN GOING OUT THERE. 
          AND THAT'S AND THAT'S ONE OF THE BIG THINGS BECAUSE. AND MR. PRUITT, I DON'T KNOW IF YOU 
          [00:50:01]
KNEW THIS, BUT OUR WATER LOSS RATE WAS. IT WAS SIGNIFICANT. AND AND SO THE. AM I COMING IN ESTIMATED. YEAH, YEAH. AND OUR SOME MEMBERS I KNOW JENNIFER, MISS ODIE WAS SHARING IN A IN A DIFFERENT MEETING LAST WEEK THAT SOME OF OUR UTILITY BILLING METER TEAM IS GOING OUT TO TRY TO HAVE SOME NOTIFICATION. AS WE'RE SEEING SOME OF THE ISSUES ONCE THEY COME ONLINE WITH THE AM I. AND SO IT'S, IT'S ABLE TO SHOW LIKE WHAT THE ESTIMATED USAGE IS LIKE PER LIKE, LIKE PER HOUR SO THEY CAN SEE, OKAY, YEAH, THIS THING IS MOVING AT, YOU KNOW, SIX, 7000 GALLONS AN HOUR. IT'S PROBABLY AN ISSUE. SO YEAH, THE SYSTEM IS GOING TO BE VERY HELPFUL FOR OUR CUSTOMERS AND OUR RESIDENTS. SO, YOU KNOW, CERTAINLY LOOKING FORWARD TO THAT ON THEIR SIDE. BUT CERTAINLY ON OUR SIDE TO YOUR POINT ON THE LOSS OF WATER AND THE GOOD NEWS, MR. TALLEY, IT WILL PAY FOR ITSELF. YEAH, WE'VE GOT WE'VE GOT 16 YEARS OF WHICH WE'RE LOOKING TO PAY IT OFF. WAS THERE FORGIVENESS WITH THAT AS WELL, TOO? NO, NO, THAT'S ANOTHER THING. YES. THAT'S TRUE. YEAH. YEAH. SO THE LEAD LINE SERVICE INVENTORY. 
          YES. I'VE ALREADY PAID INTO IT PRETTY DEEPLY. DOESN'T SHOW THOUGH. GRASS IS STILL DEAD. 
          RIGHT. MISS GOODEN, DID YOU HAVE ANYTHING THAT YOU WANTED TO INQUIRE ABOUT OR MENTION A TOPIC OR SUGGESTED AREA? NO. I'LL. NO, NO THANK YOU. OKAY. MR. MAYOR. JERRY, ARE YOU ASKING ME TO ASK A QUESTION I'M HAVING TROUBLE HEARING, BUT THAT'S OKAY. I DID HAVE A QUESTION. WE'RE SITTING IN HERE AND TALKING ABOUT ALL THESE ISSUES, YADA, YADA. AND EVERY TIME. AND THEY'RE ALL WORTHY CAUSES. BUT MY DILEMMA IS THAT MR. PORTILLO, MR. PRUITT, AND HIS GROUP TOLD US WHEN THEY WALKED IN HERE THAT WE'RE GOING TO DO THIS FOR X DOLLARS, AND THEY KNEW WHAT THEY WERE GOING TO DO BECAUSE THEY HAVE AN OUTLINE. THEY'VE DONE IT FOR SEVERAL YEARS. NOW. ALL OF A SUDDEN WE'VE DECIDED WE'RE GOING TO CHAT ABOUT ANYTHING AND THROW IT BACK ON THE TABLE. THAT MEANS THEY GOT TO DO THE WORK. WE DON'T DO THE WORK. 
          THEY DO THE WORK. HOW DO YOU HOW DO YOU ADJUST IT? WELL, WE MAKE THE RECOMMENDATIONS HOWEVER YOU WANT TO CALL IT. IT GETS BACK TO THEM. WHAT WHAT WE DO WITH THAT RESPECT IS THAT WE HAVE TO KEEP IT FRAMED WITHIN THE SCOPE OF AN AUDIT. I MEAN, IF WE'RE GOING TO DO SOMETHING THAT WOULD BE WAY OUTSIDE THE SCOPE OF AN AUDIT WHERE I CAN'T REALLY FIT IT IN NICELY INTO OUR AUDIT PLAN, THEN WE WOULD HAVE TO CHARGE EXTRA. BUT SOME OF THESE THINGS ARE REALLY THINGS THAT WE'RE LOOKING AT ANYWAY, THAT WE MIGHT JUST INCREASE OUR SAMPLE SIZES, OR MAYBE WE'RE EXPANDING OUR TESTING AND WE'RE LOOKING AT SOME EXTRA WORK THAT WE WOULDN'T NECESSARILY DO ON EVERY AUDIT. BUT GENERALLY SPEAKING, I MEAN, A LOT OF THE LARGE AREAS WE'RE HAVING TO DO THAT WORK ANYWAY. BUT THAT'S A GOOD POINT. IF WE EVER GET I KNOW SOME YEARS WE HAVE KIND OF GOTTEN OFF TRACK INTO SOME THINGS THAT I CAN'T REALLY FIT INSIDE THE SCOPE OF AN AUDIT. AND THEN WE'LL HAVE TO EITHER CHARGE ADDITIONAL FOR THAT OR GO A DIFFERENT ROUTE AND TRY TO DO SOMETHING THAT THAT I CAN FIT INSIDE THE SCOPE OF AN AUDIT. SO WHEN IS IT ESTIMATED COMPLETION OF ALL THE NEW WATER METERS? IT'S OCTOBER OF 2027 2027. YES. OKAY. SO WE REALLY CAN'T. I MEAN, HOW DO YOU ACCOUNT FOR WHAT'S GOING ON WHEN THE PROJECT ISN'T COMPLETE? SO WE'RE SAYING IT'S YEAH, WE'RE SAYING IT'S, IT'S 27. 
          IT'S NOT WAVERLY BECAUSE YOU STILL HAVE A SIGNIFICANT SAMPLE SIZE TO WORK WITH. BUT BUT IT WOULD BE BETTER IF WE PUSHED IT ON. OKAY. I'D PROBABLY SELECT, YOU KNOW, BECAUSE WE KNOW WHERE WE'RE PUTTING THESE IN. AND SO YOU COULD PROBABLY DO LIKE A SPOT CHECK AUDIT WHERE, OKAY, WHAT DID IT LOOK LIKE, YOU KNOW, THIS YEAR, YOU KNOW, AS COMPARED TO NOW THAT WE HAVE 670 NEW WATER METERS AND WE COULD DO A LOOK BACK ON, ON A SELECT SAMPLE SIZE, IF YOU ALL WOULD LIKE US TO LOOK AT THAT. THAT MIGHT BE MORE. THANK YOU. PHIL HOUSE, I HEARD YOU SAY YOU 
          [00:55:03]
YOU DIDN'T AUDIT OR DID A SAMPLE ON AUDIT THE FIELD HOUSE LAST YEAR. AND THEN YOU SAID YOU GENERALLY LIKE TO DO IT TWO YEARS IN A ROW. SO WE'LL BE GETTING A DIFFERENT ONE DONE FOR THIS CURRENT AUDIT YEAR. AND I SAY THAT BECAUSE THERE WAS SOME ADDED ADDITIONS TO THE FIELD HOUSE AND THE REVENUE THAT IS COMING IN. SO THE NEW REVENUE, LIKE A PARKING. YES. I SAID, YOU KNOW, YOU SAID IT. YES, WE CAN. WE CAN CERTAINLY MAKE SURE THAT OUTSIDE OF THIS MEETING AS WELL, IT'S GOOD THAT WE TALKED TO MAKE SURE THAT WE'RE HAVING SOME ADDITIONAL TESTING OUTSIDE OF WHAT THEY WOULD NORMALLY DO FROM OUR FUNDS AND DO CAPITAL ACTUAL FILL OUT SPECIFIC. THANK YOU SO MUCH. SO BECAUSE THAT IS ONE OF OUR NEWER INCOME STREAMS IS THAT THEY'RE CHARGING PARKING AT THE FIELD HOUSE AND EXPERIENCE THEIR, THEIR CREDIT CARD. YEAH, YEAH. SO IT'S DEFINITELY, DEFINITELY CREDIT CARD ONLY. AND IT'S FOR THE LARGER EVENTS WHERE THE PARKING HAS BEEN A CHALLENGE. SO THE FIELD HOUSE HAS BEEN TASKED WITH, YOU KNOW, AS WITH THE OTHER CITY DEPARTMENTS, WE'RE LOOKING AT ALTERNATIVE SOURCES OF REVENUE. AND SO IT'S BEEN VERY HELPFUL TO HELP KEEP THE AREA MANNED IN TERMS OF MANNING THE, THE, THE AREAS THROUGHOUT THE DAY FOR THOSE LARGER TOURNAMENTS AS WELL. SO I THINK THE NUMBER OF PHONE CALLS THAT THEY'VE RECEIVED AND PROBABLY CITY ADMINISTRATION HAVE RECEIVED IN COMPARISON TO THE PAST IN TERMS OF WHETHER, YOU KNOW, CAR ISSUES OR, OR, OR PARKING NOT BEING ORGANIZED IN CERTAIN AREAS THAT THAT'S BEEN ABLE TO HELP WITH THAT WHILE, YOU KNOW, BRINGING IN A COUPLE OF DOLLARS AS WELL. WE'VE ALSO SEEN A SIGNIFICANT REDUCTION IN CRIME OUT THERE TOO, YOU KNOW, JUST WORKING WITH PD AND THEY'VE BEEN ABLE TO GIVE US SOME DATA POINTS SHOWING BECAUSE OF THE ADDITIONAL MANNING THAT'S THAT'S THERE. 
          YOU KNOW, WE'RE NOT SEEING NEAR THE NUMBER OF CAR BREAK INS AND THEFTS AND SO FORTH. THE BAD GUYS DON'T WANT TO PAY THE 550. WE ALSO STILL MAINTAIN FREE PARKING RIGHT UP THE HILL BY THE CHURCH, YOU KNOW, ON THOSE EVENT WEEKENDS. SO, YOU KNOW, IF YOU DON'T WANT TO PAY, THEN YOU CAN CERTAINLY PARK. YES. AND, AND WE'RE, WE'RE, WE'VE ALSO BEEN DISCUSSING FROM A SAFETY, PEDESTRIAN SAFETY. WITH THAT IN MIND, IN TERMS OF WHAT A POTENTIAL CROSSWALK TYPE OF THINGS THAT WE CAN DO TO ASSIST WITH THAT AS WELL. THAT'D BE KIND OF LIKE A SCHOOL ZONE WARNING LIGHTS, JUST LETTING PEOPLE KNOW THAT IT IS A CROSSWALK. YEAH, YEAH, WE, WE, WE'VE COMBED THROUGH AND I'M SURE. THERE, THERE HAVE BEEN SOME, SOME OTHER SUBSEQUENT MEETINGS, BUT CERTAINLY LIKE WE'VE SEEN DIFFERENT STYLES TO IT. MAYOR SEEING JUST THE SIGNAGE, WE'VE SEEN SOME WHERE THEY HAVE PARTICULAR LIKE CAUTION LIGHTS. IT'S LIKE A, LIKE A LIKE THREE LIGHTS TO KIND OF FLAG. SO WE'RE LOOKING AT, YOU KNOW, POTENTIAL DIFFERENT SCENARIOS AND OPTIONS, BUT DEFINITELY HAS BEEN A DISCUSSED TOPIC ON THE TABLE. 
          GOOD DISCUSSION, MR. CHAIRMAN. CAN I JUST SHIP YOU JUST A LITTLE BIT, TALK ABOUT A LITTLE BIT ABOUT A POSSIBLE SINGLE AUDIT? DO WE DO WE HAVE ANY GRANTS THAT'S OVER THE LIMIT. 
          WE'VE. SO THE I WANT TO SAY THE THE THRESHOLD IS, IS 750,000. IT'S A MILLION. THEY'VE RAISED IT. OKAY. AND SO BASED ON THE CITY'S OPERATION OF THE THE ARPA HAS PUT HAS PUT US ABOVE THE THRESHOLD WHERE WE'VE HAD TO DO A SINGLE AUDIT EVERY YEAR. I DON'T ANTICIPATE THAT WILL FALL UNDER THAT. SO I ANTICIPATE HAVING TO DO A SINGLE AUDIT. AGAIN FOR 26, BUT IS TYPICALLY, YOU KNOW, BASED ON IF THE IF THE TOTAL ECLIPSES THAT THRESHOLD. MR. WHEN WAS WHAT'S THE EFFECTIVE DATE OF THAT? THE MILLION DOLLARS CHANGE? I THINK THAT WAS IN EFFECT FOR THE FIRST TIME IN LAST YEAR'S AUDIT FOR THE CITY. SO IT WOULD BE IN EFFECT NOW. 
          YEAH, IT'S DEFINITELY IN EFFECT NOW. OKAY. AND STILL REALLY HASN'T CHANGED, AT LEAST WITH OUR CLIENTS. A LOT OF IT HASN'T REALLY LOWERED THE AMOUNT OF SINGLE AUDITS WE'RE DOING, BUT THEY JUST EXPLODED. ONCE, YOU KNOW, COVID HIT AND ALL THAT COVID MONEY STARTED FLYING OUT. 
          WE HAD CLIENTS THAT HAD NEVER BEEN SINGLE AUDIT FOR 20 YEARS. AND THEN ALL OF A SUDDEN 
          [01:00:02]
EVERYBODY SINGLE AUDIT EVERY YEAR. I DID HAVE A FEW CITIES LAST YEAR THAT THAT WEREN'T SINGLE AUDIT FOR THE FIRST TIME IN A WHILE. SO I THINK IT'S STARTING TO DIE DOWN A LITTLE BIT, BUT MOST OF THEM, I MEAN, THE THRESHOLD CHANGED FROM 750 TO 1 MILLION. SO IT REALLY DOESN'T THAT WOULD THAT'S A PRETTY SPECIFIC NUMBER TO FOR YOU TO AVOID HAVING TO DO THE SINGLE AUDIT. I THINK ONCE EVERYBODY'S DONE SPENDING ALL THIS ARPA MONEY, IT'LL KIND OF GO BACK DOWN TO NORMAL. I WANT TO SAY OUT HERE, YEARS AGO, WE WERE HARDLY EVER SINGLE AUDIT, RIGHT NOW. WE OPENED UP AND THEN ALSO MR. TYLER AND COMMITTEE, CERTAINLY THE COUNCIL MEMBERS HAVE HEARD THIS, BUT WE'VE CERTAINLY TRIED TO MAKE SURE THAT WE'RE COMMUNICATING TO THE DEPARTMENTS TO, YOU KNOW, BE CANVASING FOR ADDITIONAL GRANT OPPORTUNITIES AND GRANT DOLLARS AS WE CONTINUE TO SHAKE THE TREES FOR ADDITIONAL REVENUE SOURCES THAT, YOU KNOW, THAT THE THAT THE CITY DEFINITELY NEEDS. SO, YOU KNOW, TO MR. PRUITT'S POINT THAT AT SOME POINT THAT FROM THE COVID THAT THAT THAT THAT ARPA AMOUNT WOULD BE COMING OFF. BUT, YOU KNOW, IT COULD BE REPLACED BY SEVERAL OTHER GRANTS THAT WE RECEIVE. SO, YOU KNOW, WE'LL, WE'LL SEE. HOPEFULLY, YOU KNOW, WE'RE IN RECEIPT OF SOME BECAUSE THAT CERTAINLY WOULD GIVE US A BOOST IN TERMS OF ACCOMMODATING SOME OF OUR CHALLENGES. AND MR. PERRY, WE KNOW HOW MANY YEARS ARE WE IN YOUR CONTRACT NOW. OH, I DON'T KNOW. OFF THE TOP OF MY HEAD, I WANT TO SAY THIS IS THE FOURTH. THIS IS THE THIS IS THE THIRD, THIRD, THIRD. THIS IS THE THIRD. YEAH. TWO GOING INTO THE THIRD. YEAH. THIRD. GOING INTO THE 20TH. INTO THE. HE'D LIKE. YES. I THINK THE FIRST YEAR I WAS THINKING EARLIER, I THINK THE FIRST YEAR I WORKED WITH THE CITY. MIGHT HAVE BEEN IN THE 90S. I THOUGHT IT WAS EARLY 2000 WITH HIS CURRENT CONTRACT IS FOR FIVE YEARS AND I DON'T REMEMBER OFF THE TOP, IT'S AT LEAST THIS IS AT LEAST THE THIRD, IF NOT THE FOURTH, BECAUSE Y'ALL WERE BEHIND. SO WE DID ONE. WE KIND OF, I THINK DID ONE AND THEN DID ANOTHER ONE. YOU KNOW, BUT I THINK YOU WERE HERE FOR THE FIRST ONE. SO HOWEVER MANY YOU'VE BEEN THROUGH. SO WE HAD TO HE'S BEEN HERE THREE YEARS IN DECEMBER. SO YEAH, BECAUSE WHEN I CAME IN. WE HAD NOT COMPLETED 22. SO I KNOW FOR SURE THEY'VE DONE 24 AND 25. WE'RE IN 26 AND I CAN'T FOR WHATEVER REASON, I CAN'T REMEMBER FOR SURE ON. 23 TO THAT TO THAT POINT, WE HAD WE HAD QUITE A BIT OF AUDITS THAT WE WERE HAVING TO TURN AROUND. AND SO, SO AND I, YEAH, I APOLOGIZE. COMMITTEE. I CANNOT REMEMBER 23 IF THAT WAS THE PREVIOUS FIRM OR IF THAT WAS THE FIRST YEAR WITH PATTILLO, BROWN AND HILL, BUT IT'S AT LEAST THE THIRD. IT COULD POTENTIALLY BE THE FOURTH OF FIVE THAT WERE CONTRACTED WITH THEM FOR. MR. WHAT DO YOU ANTICIPATE SAME STAFF COMING BACK YOU HAD BEFORE LAST YEAR? YES. OKAY. SO I'M TRYING TO THINK OF ANYONE. OUR TURNOVER HAS GONE DOWN SO MUCH EVER SINCE WE STARTED DOING A LOT OF WORK REMOTELY. THE TRAVEL USED TO BE GONE. EVERYBODY I'LL PUT THAT OUT ON THE TABLE. PEOPLE ARE STAYING LONGER NOW. SO. AND WE'VE GOT ANOTHER. HOW? THEY TOLD ME YESTERDAY. WE'VE GOT ANOTHER 18 STARTING THE WEEK OF LABOR DAY 18. WOW. SO I'LL GO BACK TO NOT KNOWING EVERYBODY'S NAME AGAIN. AND I LEARNED THOSE. 
          BUT TRAVIS WAS DEFINITELY ON IT. AND I WANT TO SAY THERE'S NO PARTICULAR REASON THAT WE SHOULD LOOK TO YOU. YOU'RE GOING TO BE AROUND A LITTLE BIT FOR AS FAR AS YOU KNOW. OH, AS FAR AS I KNOW WE'LL BE. I'LL BE SURE. SO. MR. MR. IF I HEARD YOU, THERE'S SOME THINGS THAT COMPLIANCE THAT MIGHT BE SOME CHANGES. IS THAT SOMETHING ELSE THAT WE NEED TO LOOK AT, OR IS THAT JUST A. FOR THE WITH RESPECT TO THE SINGLE AUDIT OR WITH RESPECT TO ANYTHING, ANYTHING. OH, THERE'S SOME NEW STANDARDS, ACCOUNTING STANDARDS COMING OUT. I MEAN, THERE GENERALLY ARE AT LEAST ONE EVERY YEAR. BUT THERE WAS ONE SB 103 THAT WHEN THEY FIRST STARTED LOOKING INTO THAT STANDARDS, WHICH WAS OVER A DECADE AGO, IT WAS GOING TO BE A COMPLETELY NEW REPORTING MODEL, WHICH THEY HAVEN'T DONE SINCE BACK IN EARLY 2000. BUT 
          [01:05:05]
THERE WAS A LOT OF PUSHBACK OVER THE YEARS, AND BY THE TIME THAT FINALLY GOT ISSUED, IT'S THERE'S THERE'S NOT A LOT TO IT REALLY ANYMORE. IT'S A MUCH LESS SIGNIFICANT STANDARD THAN IT LOOKED LIKE IT WAS GOING TO BE WHEN THEY CAME OUT WITH THE EXPOSURE DRAFT. AND THERE'S ANOTHER ONE THAT DEALS WITH CAPITAL ASSET DISCLOSURES, BUT IT'S NOT A BIG DEAL. SO I DON'T THINK THERE ARE ANY REALLY PROBLEMATIC STANDARDS TO IMPLEMENT THIS YEAR. CERTAINLY NOTHING LIKE WHAT WE'VE HAD IN SOMEWHAT RECENT YEARS WITH LEASES AND CBDS AND THE PENSION AND OPEB STANDARDS. NOTHING LIKE THAT. I DON'T THINK IT'S GOING TO BE ANYTHING THAT WOULD GIVE US, ANY OF US, ANY ISSUES THAT WILL CHANGE. THE MDA WILL CHANGE A LITTLE BIT, AND YOUR PROPRIETARY STATEMENTS ARE GOING TO CHANGE A LITTLE BIT. AND THE BUDGETARY SCHEDULES, BUT THEY'RE ALL RELATIVELY MINOR, AND THEY WON'T BE A LOT OF WORK FOR YOUR STAFF. WHICH IS NICE. I REMEMBER WHEN THEY IMPLEMENTED THE LAST NEW REPORTING MODEL, AND THAT WAS I WAS REALLY HOPING I COULD RETIRE BEFORE THEY DID IT AGAIN. SO HOPEFULLY I WILL MAKE IT BEFORE THEY JUST TOTALLY REDO IT ALL. START OVER FROM SCRATCH. WELL, THAT WAS THAT WAS A HEADACHE. YEAH. I THINK I MIGHT HAVE BEEN WORKING WITH THE CITY BACK THEN BACK IN OH THREE AND OH FOUR. BUT YEAH, THIS ONE WON'T BE BAD. SO I'M NOT HEARING ANYTHING NEW. SO WHAT I'VE GOT IS TRAVEL, REVISIT, ASSET FORFEITURE AND FIELD HOUSE. SO. SO THAT'S OUR THAT'S OUR. THAT'S OUR LIST. OKAY. ANY OTHER COMMENTS OR QUESTIONS? SEEING NONE. I'LL TAKE UP COLLECTIONS FOR JERRY $60. IS IT TOO LATE? GOFUNDME. JERRY. ALL RIGHT. WITH NOTHING BEING SAID, WE'RE A
* This transcript was compiled from uncorrected Closed Captioning.