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From YouTube: Study Session: 11/27/18
Description
Study Session taking place November 27th, 2018.
Part 1: Plante Moran Audit Report
Part 2: Warren Valley Golf Course Consultant Discussion (beginning at 1:12:35)
Part 3: RFP for Fire Department Aerial Truck (beginning at 1:42:50)
B
B
We
have
a
few
different
documents
that
you
have
in
front
of
you
that
we're
gonna
go
over
this
evening.
A
couple
of
the
main
items
that
graphs
that
Jake's
gonna
go
over
will
highlight
the
thickness
of
the
documents,
which
is
the
financial
statement
itself.
So,
instead
of
going
through
the
80
or
so
page
document,
we're
gonna
go
through
the
graph
presentation.
Instead,
the
one
thing
I
did
want
to
point
out
in
the
financial
statements
and
again,
this
is
the
thickest
document
that
you
have
in
front
of.
B
C
B
So
mine
looks
a
little
different
because
I
print
double-sided,
smaller
font,
to
save
some
trees.
So
on
page
one
and
actually
continuing
on
all
the
way
through
page
three
is
the
opinion
letter
itself.
I
do
want
to
point
out.
That
is
once
again
an
unmodified
opinion,
which
means
that
you
can
rely
on
the
numbers
that
are
within
the
financial
statements.
I
do
want
to
point
out
a
few
things
in
the
opinion
letter
itself.
We
do
talk
about
the
auditor's
responsibilities
and
how
the
testing
is
performed.
Basically,
what
I
want
to
point
out
is
we.
B
There
are
certain
guidelines
that
are
put
upon
auditors
in
every
community,
all
throughout
the
United
States
that
auditors
have
to
follow.
So
there's
certain
program
steps
certain
things
that
we
have
to
test
in
order
to
get
comfortable
the
numbers
that
are
presented
in
front
of
you.
So
we
do
those
as
well
as
we
also
do
what
we
call
planned.
Surprise
procedures,
so
there's
their
planned
or
their
surprise
to
the
city
itself.
But
what
we
do
is
we
try
and
identify
certain
risk
areas
that
may
exist
we
talk
to
and
we
send
out
a
letter.
B
Pre-Audit
letter
to
the
council
to
find
out
there's
any
questions
or
any
concerns
that
you
may
have
in
order
to
address
those
through
our
other
procedures.
So,
even
though
that
we're
mandated
by
certain
regulations
in
order
to
do
certain
procedures,
we
also
add
additional
procedures
as
a
result
of
the
risks
that
may
be
identified
through
our
interaction
with
the
city
as
well
as
any
concerns
that
the
council
may
have.
So.
We've
done
those
steps
as
well
and
based
on
our
all
our
testing.
A
D
B
Previous,
so
any
concerns
from
the
pad.
So
if
we
had
findings
in
the
past,
we
look
into
those
again
just
to
see
if
those
items
may
have
been
corrected
and
if
that
will
document
and
will
again
present
it
to
the
council
once
again,
so
that
way,
you're
aware
that
those
items
still
exist
and
then
what
we
do
is
some
of
the
concern
the
areas
like
from
the
past.
If
there
were
findings,
sometimes
they
affect
some
other
areas.
So
you
know
just
as
an
example.
B
If
we
feel
that
there's
a
lack
of
segregation
of
duties
or
something
in
a
certain
area,
we
may
feel
that
it
also
impacts
certain
other
areas
of
the
audit.
So
therefore
we'll
implement
some
additional
procedures
and
other
tests,
those
amounts
as
well.
So
we
always
look
at
the
past.
We
also
make
sure
that
we
test
things
based
on
your
concerns
as
well.
Okay,
thank
you.
B
So,
like
I
said
based
on
all
our
testing,
it
isn't
once
again
unmodified
opinion,
so
you
can
rely
on
the
numbers
that
are
in
here
and
it's
exactly
what
you
should
expect
every
single
year.
Making
sure
that's
unmodified
Nikki
later
on
is
going
to
talk
about
some
binding,
so
we
did
have
some
adjustments
to
the
financial
statements.
So
originally,
when
we
receive
a
download
of
the
general
ledger
accounts,
we
put
it
in
our
soft
words
to
start
looking
at
analytically
and
do
different
things
during
our
testing.
B
We
identified
some
items
that
we
had
to
make
adjustments
to.
So
that
way,
the
statements
will
be
presented
to
you
in
accordance
with
the
rules
that
are
given
to
us
by
accounting
standards.
So
the
numbers
that
are
in
front
of
you
have
been
adjusted
based
on
those
adjustments
that
we
identified
so
once
again
to
make
sure
that
you
know
that
the
numbers
are
have
been
impacted
in
the
financial
statements,
so
with
that
I'm
gonna
turn
it
over
to
Jake.
E
Here
the
slide
provides
an
overview
of
the
various
categories
of
the
corporate
fund
revenue
total
2018
corporate
fund
revenue
was
approximately
44
million
dollars
compared
to
42
million
dollars
in
2017,
as
was
the
case
in
prior
years.
The
property
tax
revenue,
which
is
approximately
25
million
dollars,
is
the
largest
revenue
source
for
the
city,
followed
by
state
shared
revenue
and
other
state
grants
of
approximately
six
million
dollars
this
year.
D
Regards
the
state
shared
revenues,
we've
been
told
the
multitude
of
times
that
some
council
meetings
that
there
had
been
coming
down
and
coming
down
and
coming
down,
but
then
looking
at
the
numbers
here,
you
could
see
that
there's
been
a
you
know.
It's
been
going
up
from
55.3
million
in
2013
to
six
million
in
in
some
in
2018,
and
then
just
the
year
before
was
at
5.9.
D
D
G
B
You
accumulate
those
numbers
that
Nikki
mentions.
It
includes
about
three
hundred
thousand
dollars
of
other
revenue
camp
that
came
from
the
state,
that's
included
in
state
shared
revenue,
but
overall
the
trend
has
been
increasing
over
the
last
years.
But
if
you
rewind
back
to
early
2000s
I,
believe
that
the
number
of
women
about.
H
E
Moving
on
to
the
next
slide
for
the
total
taxable
value.
This
slide
demonstrates
the
total
taxable
value
and
the
percentage
change
since
2009.
For
the
city,
the
2018
taxable
value
of
all
properties
in
the
city
was
approximately
1.2
billion
dollars
for
2018,
assuming
a
2
percent
annual
increase
going
forward.
The
estimated
total
taxable
value
would
reach
the
1.6
billion
dollar
mark
in
2034,
which
would
bring
you
back
to
where
you
were
in
2009.
E
I
I'm
sure,
just
as
effective.
Thank
you,
madam
chair,
a
little
perspective
with
the
shared
revenue,
Thank
You
mayor
for
answering
that,
because
you're,
absolutely
correct
and
I
know
it's
shared
in
the
report.
Thank
you
and
Councilman
Fuzzy's.
For
that
note,
I
will
tell
you
and
I
just
want
to
note
through
Michigan
Municipal
League
and
SEMCOG
Southeast
Michigan
Council
government.
There
has
been
a
lot
of
activity
loving
in
Lansing,
which
were
all
lobbyists
for
our
community
and
that's
why
I
think
we
see
this
trend
changing
a
little
bit.
I
There's
been
a
lot
of
work
and
effort
by
elected
officials
to
do
so.
So
I
certainly
think
that
should
be
noted.
That's
part
of
the
conversation
that
we've
had
over
the
last
six
to
seven
years,
because
what
happened
was.
Is
you
had
the
economic
downturn
that
happened
in
20?
You
know
ten
eleven,
which
impacted
all
of
the
communities
across
the
state
of
Michigan.
So
that's
what
you
actually
see
here.
That's
what
you
know
this.
Your
outline
that
you
have
here
shows
that
trend
over
the
years,
so
I
just
want
to
bring
that
to
him.
J
Why
don't
you
yeah
sure
I'm,
sorry
in
2010
is
when
governor
Snyder
took
office
and
there
was
one
party
in
the
majority
in
the
house
and
it
became
there.
One
party
was
head
of
the
House,
the
Senate
and
the
governor's
office.
That's
when
the
big
slashes
were
to
state
share
revenue
to
the
statutory
portion.
J
E
Moving
on
to
the
next
slide.
Here
we
have
the
corporate
fund
expenditures.
This
slide
will
just
provide
an
overview
of
the
various
expenditures
in
the
corporate
fund.
The
total
corporate
fund
expenditures
decreased
from
2017
to
approximately
42
million
dollars
in
2018,
as
was
the
case
in
prior
years.
The
public
safety
was
the
most
significant
expenditure
of
approximately
twenty
two
million
dollars,
followed
by
the
general
government
expenditures
of
approximately
ten
point:
nine
million
dollars.
E
Okay,
moving
forward
to
the
next
slide,
we
have
the
corporate
fun
fun
balance
now.
This
slide
provides
an
overview
of
the
city's
corporate
Fund
unassigned
and
assigned
fund
balances,
as
well
as
the
annual
expenditure
since
2012
in
2018,
the
city
had
approximately
42
million
dollars
in
corporate
fund
expenditures.
In
total,
unassigned
and
assigned
corporate
fund
balance
of
approximately
six
point:
seven
million
dollars.
E
E
B
Comment
if
I
can
add
to
the
percentages
so
the
reason
we're
showing
unassigned
unassigned
fund
balance
as
compared
to
your
expenditures,
because
the
sign
fund
balance
of
two
million
dollars
technically,
the
council
can
change
that
assignment
and
make
it
available
for
overall
expenditures.
So
that's
why
we're
comparing
it
to
your
total
expenditures?
From
that
perspective,
and
at
that
point
you're
around
sixteen
percent
of
your
annual
expenditure,
that's
usually
the
car
way
of
looking
at
community
and
see
okay.
Where
are
you
at
in
order
to
be
able
to
sustain
so
many
months
ahead?
E
Okay,
moving
forward
to
the
next
slide
here
we
just
have
another
break
out
of
the
corporate
fun
fund
balance
here,
we're
showing
the
that
the
city's
fund
balance
is
made
up
of
non
spendable
funds,
restricted
fund
balance,
assigned
fund
balance
and
unassigned
fund
balance
in
2018.
This
city
had
a
total
corporate
fund
balance
of
nine
point:
seven
million
dollars
approximately
four
hundred,
and
seventy
thousand
of
that
is
non
spendable.
Two
point:
five
million
dollars
restricted,
two
million
dollars
is
assigned
in
four
point:
seven
million
dollars
is
unassigned,
so.
E
Okay,
moving
on
to
the
next
slide
here,
looking
at
the
water
and
sewer
fund,
this
slide
provides
an
overview
of
the
water
and
sewer
fund
net
operating
income
and
capital
outlay.
That
services,
so
net
operating
income
for
2018
was
approximately
six
million
dollars
in
increased
by
approximately
three
million
dollars
from
2017.
E
A
D
B
Significant
impact
for
the
fund
was
lower
cost
of
just
water
purchases
and
higher
revenue,
so
those
were
the
largest
items
that
really
had
to
impact
and
the
goal
of
this
graph
to
is.
You
can
see
that
some
years
you
fell
short
on
the
income
versus
the
expenses
some
years
and
the
positive
side,
if
you
kind
of
do
a
flat
line
pen
across
you're,
essentially
setting
your
rates
to
cover
your
expenses
on
that
cash
basis
over
the
years.
D
B
F
We're
gonna
meet
I
think
in
two
weeks
or
three
weeks
to
talk
about
the
water
and
sewer
budget,
so
I've
already
gotten
an
opportunity
to
see
the
preview
of
the
thing
and
there's
some
major
projects
coming
up.
So
we're
really
in
order
to
keep
this
thing.
Cash
flow,
wise,
operating,
there's
still
significant
amounts
of
revenue
that
are
needed.
Correct.
That's,
correct,
okay,.
E
E
B
Do
not
have
to
for
the
water
and
sewer
fund,
because
I
do
overall,
current
assets
are
higher
than
your
friend,
so
the
state
looks
a
couple
different
thresholds
of
real
the
facilitation
plan.
A
one
is.
If
you
have
a
deficit
overall
in
the
fund,
then
you
have
to
kind
of
go
to
a
step
two.
If
your
current
assets,
which
mostly
are
receivables
and
cash
and
the
water
sewer
fund,
are
higher
than
your
current
liabilities
for
the
accounts
payable.
Most
of
it
would
be
for
waters
for
water
purchases,
maybe
a
short-term
debt
payments.
B
J
B
From
a
deficit
elimination
plan,
if
you
look
at
each
individual
fund,
I
don't
know
specifically
the
number
I
know.
Looking
at
my
client
base
that
I
work
with
I
would
say
about.
25
percent
have
a
deficit
elimination
plan
for
a
funder,
usually
what
a
common
one
is
CDBG,
just
because
of
timing
of
receipts
when
they're
received
so
usually
there's
a
deficit
for
a
short
period
of
time.
Until
that
money
comes
in
from
the
grants,
that
would
be
a
common
one
once
in
a
long
while
you'll
see
other
funds,
but
usually
that's
the
one.
B
B
Nikki's
gonna
cover
the
single
audit
findings
and
what
actually
includes
also
some
of
the
findings
from
the
financial
statement.
Audit.
Anything
that's
of
significance
of
what
accounts
term
is
significant
deficiency
or
material
weakness
would
be
in
that
fight
and
that
letter,
so
Nikki's
going
to
cover
that
I'm
going
to
cover
this
briefly,
just
to
kind
of
go
through
the
sections,
so
section
1,
which
starts
actually
on
page
3,
basically
is
in
response
to
the
pre
audit
letter
they
would
received
a
few
months
ago.
B
The
letter
is
essentially
kind
of
like
a
boilerplate
letter
just
to
talk
about
how
the
audit
went,
there's
any
issues
or
any
disagreements
with
management,
etc.
So
you'll
be
happy
to
find
out
that
there
were
no
disagreements
or
anything
like
that.
One
item
that
I
did
want
to
highlight
is
on
the
bottom
of
page
three
talks
about
the
implementation
of
gazni
number
seventy-five.
So
that's
the
Gatsby
that
we've
been
talking
about
for
the
last
couple
of
years
that,
starting
with
this
year,
you
have
put
the
OPA.
B
The
other
post-employment
benefit
liability
on
the
books
on
the
full
accrual
statements
in
your
financial
statement
and
just
to
give
you
kind
of
the
magnitude
I
guess
of
the
entry.
So
we
had
to
actually
restate
the
July
1st
2017
fund
balance
or
the
statement
of
net
assets
for
that
liability.
The
impact
is
shown
on
page
30
of
your
big
booklet.
The
financial
statements,
the
impact
was
the
adjustment
to
the
governmental
activities
was
approximately
138
million
dollars
to
the
negative
and
then
approximately
five
million
dollars
in
the
water
and
sewer
fund.
B
So
that
was
the
impact
of
gatsby
75
and
then
all
the
activities
since
then
so
since
July
1st
to
June
30th
of
2018,
is
included
in
the
statements.
So,
instead
of
having
all
the
impact
hit,
your
P&L
the
beginning
net
assets
were
restated
as
a
result
of
the
Gatsby
75
payment
a
minute
event.
On
page
six
and
seven,
we
have
general
recommendations.
So
these
would
not
be
the
significant
items
that
Nicki's
gonna
cover
couple
items
is
water
loss.
B
You
did
have
a
significant
decrease
in
water
loss
from
about
15
percent
historically
to
about
8
percent
this
past
year,
so
one
excellent
job
to
keep
monitoring
it.
I
know
that
that
water
loss
tends
to
fluctuate
quite
a
bit.
I
know
the
city
has
been
really
focused
on
trying
to
reduce
some
of
the
loss
that
has
been
shown
over
the
years
and
it's
definitely
a
significant
impact
on
the
financial
statements,
which
would
be
another
reason
why
water
and
sewer
fund
had
better
income
this
year
than
in
the
past,
the
water
loss
went
down
drastically.
B
So
basically
you've
been
able
to
collect
money
for
the
water
they've
purchased.
You
were
able
to
sell
it
versus
just
going
into
the
ground,
essentially
immanuel
financial
reporting
system.
So
we've
talked
about
this
over
the
last
few
years.
Some
of
the
systems,
especially
signification,
fixed
assets,
software
etc.
A
lot
of
that
is
done
in
Excel
versus
having
a
software
that
maintains
that
activity
and
maintains
the
liability
for
the
second
vacation
or
maintains
inventory
of
your
fixed
assets.
B
F
B
Yeah,
so
it
is
a
big
task
to
so
there's
a
lot
of
Excel,
spreadsheets
and
just
templates,
especially
for
if
you're
looking
at
fixed
assets.
So
the
next
item
talking
about
capital
assets,
we
also
recommend
the
city
do
an
overall
inventory
of
the
fixed
assets
and
I'm,
not
saying
that
you
have
to
go
and
tag
every
single
item
that
the
city
owns
or
anything
like
that,
but
it
would
even
help
just
to
give
a
listening
to
the
department,
heads
and
say:
okay,
do
you
still
have
these
assets?
Are
they
in
the
city's
possession
etc?
K
F
F
Adp
ADP
and
the
previous
controller
received
the
in
Simon
to
try
to
get
ADP
to
incorporate
these
items.
They
could
not
do
it
so
Linda
looked
at
other
payroll
providers
and
found
one
that
is
able
to
implement
this,
but
ADP
was
told
us
they
thought
they
could
and
John
supposedly
was
working
on
it
and
then
yeah.
F
F
To
answer
to
that
really
is
to
hire
a
bunch
of
college
students
in
the
summer
or
some
downtime
and
have
them
go
around
and
do
a
complete
inventory
and
then
get
that
listing
and
the
BSA
and
that's
our
plan
to
do
that.
But
we
couldn't
do
it.
Last
year
I
mean
we've
had
a
lot
of
stuff
going
on
with
all
the
contracts
and
everything
else
and
Linda
has
been.
F
K
F
Will
the
vehicles
and
some
other
items
like
buildings
and
things
are
well
documented,
but
it's
all
caused
by
a
different
reason
and
it's
a
fact
that
for
our
insurance
carrier
we
have
to
put
a
rather
significant
and
that's
the
best
affects
asset
listening.
We
have
is
through
the
MELD
again
and
career
oral
thing,
because
those
all
have
to
be
insured
and
our
insurance
agent
has
assisted
us
in
those
kind
of
things.
Thus,
the
items
that
I'm
not
sure
is
well
documented
and
that's
where
we
will
pick
these
up
I
might
be
mistaken.
F
What
would
be
like
in
the
fire
department?
You
have
the
jaws
and
I
all
the
radios
I
know
are
accounted
for
both
in
police
and
fire,
but
but
there
are
some
other
items
that
I
think
are
not
tracked.
It's
not
that
they're
going
to
get
up
and
girl
feet,
move
but
you're,
aware
of
them,
but
there's
a
lot
of
supplies
on
a
fire
truck
in
a
police
vehicle
and
those
are
the
things
that
we'll
be
picking
up.
Ok,
thank
you.
B
Last
couple
items
a
general
ledger
at
the
very
bottom
of
page
six:
we
noted
there
was
a
couple
accounts
and-
and
they
were
very
insignificant,
so
a
couple
thousand
dollars
each
the
balances
haven't
changed
over
the
years.
We
would
recommend
the
city
to
take
a
look
at
those
and
see
what
details
behind
those.
Perhaps
they
need
to
be
adjusted,
not
necessarily,
but
perhaps
you
need
to
be
adjusted
and
then
the
last
item
on
page
seven,
the
City,
Police
and
Fire
pension
system
uses
an
old
actuarial
assumption
mortality
assumptions
from
2014
and
2017.
B
Those
mortality
tables
actually
have
been
updated.
So
we
recommend
that
the
analysis
and
ex-royal
analysis
be
updated,
going
forward
to
the
2017
tables.
Now,
looking
at
that,
when
we
were
doing
the
testing,
it
didn't
have
a
significant
impact
on
your
liability,
but
it
could
over
time,
so
we
just
want
to
make
sure
that
the
tables
have
been
updated
next
time.
You
receive
natural
analysis.
Madam.
D
Chair
so
for
the
mayor,
so
who
takes
hands
responsibility?
Mr.
mayor
I
mean
I
know
in
general.
Obviously
the
administration
is
a
total,
but
there's
somebody
specifically
assigned
for
item
because
let
Konzelman
must
can't
mentioned.
You
know
we
went
through
these.
Obviously
in
previous
years,
is
there
somebody
specific?
Is
it
usually
the
Comptroller?
Is
it
the
treasurer?
Is
it
you
know
you
and
who
specifically
is
responsible
at
that
at
a
B?
D
You
obviously
yeah,
but
do
you
have
somebody
specifically
assigned
for
these
things
are
of
concern
to
be
able
to
implement
the
you
know
the
the
fixes
so
that
we
don't
have
to
deal
with
this
now.
I'd
imagine
I
saw
Martin.
You
could
attest
to
this.
Most
of
these
have
little
issues
here
and
there
I
assume
it's
pretty
common.
Is
that
correct
or.
B
D
F
I,
what
what
I
do
is
I,
take
all
the
audit
adjustments
personally,
because
one
of
the
things
I
used
to
perform
the
function
they
did.
It
was
many
years
ago,
but
nothing
was
more
I'd,
say
insulting
than
to
go
back
to
the
client.
Second
year
third
year
I
mean
I
worked
in
a
profession
for
four
years.
You
know
at
at
one
firm,
so
I
went
through
and
in
fact
I
did
two
internships
and
there
weren't.
So
some
of
these
clients
I
had
for
five
years.
F
F
At
least
I
used
to
do
it
when
I
was
in
a
controller
capacity
and
a
couple
of
jobs
that
I
had
that
used
to
burn
me
if
I,
if
the
auditors
came
up
with
an
adjustment,
I
didn't
catch,
I
felt
like
it
was
a
deficiency
for
me
personally
and
my
staff.
So
we
would
like
to
get
that
to
the
point
that
they're
doing,
but
they
should
be
doing
and
not
doing.
F
F
It's
not
an
entry
that
you
make
every
day
and
we
had
some
strong
feelings,
one
way
or
the
other,
but
we
wanted
to
make
sure
at
the
end
of
the
day
that
it
is
in
accordance
with
Gatsby,
because
we
don't
want
a
modified
opinion,
so,
like
you're
I
would
expect
you
could
have
something
in
the
future.
Dealing
with
golf
course
do
we
have
a
clear
understanding
of
how
to
do
all
that
accounting.
F
B
I,
can
it
just
add
a
little
bit:
I'm
gonna
steal
Nikki's,
thunder
a
little
bit
when
she's
talking
about
some
of
the
findings,
the
entries
that
we
discovered
this
year.
They
needed
to
be
posted
to
make
the
statements
materially
correct.
There
were
less
in
number
than
last
year,
so
there
was
definitely
an
improvement.
The
controller
has
been
in
the
office
for
approximately
six
months
before
the
year
end.
So
not
even
the
full
year
under
you
know
her
wings,
so
we
did
see
an
improvement
from
the
year
before.
B
However,
the
ultimate
goal
would
be
to
have
zero
audit
adjustments.
Something
is
a
golf
course
or
any
unusual
accounting
treatment
items
that
perhaps
need
to
be
discussed
with
us
in
order
to
get
posted
correctly,
or
we
can
do
some
research
on
and
get
back
to
the
city.
Those
items
normally
happen
throughout
the
year.
B
That's
not
at
the
end
of
the
year
kind
of
a
finding
or
an
adjustment.
Usually
you
know
anytime
quote-unquote.
An
auto
adjustment
occurs
is
when
we
receive
the
final
download
and
we
find
errors
in
some
of
the
numbers.
So
if
a
bank
reconciliation
doesn't
agree
with
the
general
ledger,
well,
that's
an
adjustment
that
needs
to
be
posted.
So
that
way,
your
statements
are
presented
correctly.
I'm,
not
saying
that
was
the
case
here,
but
just
giving
us
an
example.
So
from
that
perspective
the
records
need
to
match
what
the
true
numbers
are.
B
So
that's
why
some
of
those
adjustments
were
made,
but
throughout
the
year,
if
we're
recommending
any
adjustments.
Just
from
the
perspective
of
having
those
conversations
and
making
sure
that
we
know
what's
going
on
in
the
city
and
the
golf
course
would
be
a
perfect
example,
those
technically
would
have
already
been
posted
as
a
result
of
those
conversations.
So
it's
not
really
a
year-end
audit
adjustment
per
se.
B
But
you
know
to
be
honest.
There
are
few
clients
that
I
have
that
we
would
not
find
any
adjustments,
so
there's
usually
a
handful.
It
could
be
just
because
the
records
came
in
late
from
an
outside
party
and
that's
why
it's
posted,
because
the
audit
happens
in
September
versus
if
it
happened,
December
I'm
sure
all
the
numbers
would
be
already
tied
up
because
you'd
already
received
the
numbers.
So
some
of
the
things
will
happen
naturally,
but
usually
those
might
be.
You
know
three
or
four
entries
versus
the
amount
of
entries
that
we
had.
Thank
you.
B
The
last
section
is
section:
three
is
legislative
and
informational
items
I'm
not
going
to
go
through
page
by
page.
These
are
basically
for
your
enjoyment
of
reading
quote-unquote
right,
Google
had
a
workout
last
night
and
today,
so
on
page
nine
I
did
want
to
highlight
revenue
sharing.
It
is
projected
to
go
up
once
again
next
year,
as
we
talked
about
a
little
bit
in
the
graphs
which
is
important.
The
revenue
sharing
is
still
lower
than
quite
a
few
years
past
and
then
also
same
thing
with
property
taxes,
as
Jake
mentioned.
B
It's
important
to
note
from
that
perspective
because
we're
just
looking
at
Absolute
dollars,
but,
as
you
know,
inflation
occurs
so
we're
not
adjusting
the
numbers
buying
with
inflationary
adjustment
or
anything
like
that,
but
unfortunately
your
expenses
have
been
going
up.
So
it's
definitely
very
important
to
note
that
the
city
has
definitely
been
working
very
hard
in
order
to
manage.
You
know
stay
within
your
budget
numbers
and
making
sure
you
make
the
cuts
where
necessary
in
order
to
stay
within
your
your
means
and
the
city's
been
doing
a
nice
job
of
doing
that.
B
F
F
Purchases
made
by
corporations
that
are
outside
Michigan
and
that
only
three
states
included,
and
this
affects
our
state's
shared
revenues,
because
under
the
state
constitution,
a
certain
percentage
of
sales
taxes
have
to
be
remitted
back
to
local
communities.
Now
I
I
discovered
the
fact
that,
because
that
ruling
just
came
out,
there's
only
three
states
in
the
country
that
have
recorded
that
expected
revenue,
which
is
in
the
millions
of
dollars
for
each
of
the
three
states
that
was
Illinois,
New,
Jersey
and
Michigan.
F
And
my
question
is
that
when
we
go
into
the
next
budgetary
cycle,
I'm
a
little
bit
concerned
to
bring
in
that
amount
of
money,
because
we
really
don't
know
how
much
the
state
is
going
to
get
in
only
three
states,
but
when
we
go
to
the
website
and
we
get
a
number
for
state,
shared
revenue
and
next
year's
budgetary
I
think
it's
going
to
be
inflated.
I'm,
not
sure
we're
going
to
get
an
extra
thirty
eight
million
dollars
in
Michigan
from
those
proceeds.
F
B
So
I've
heard
about
it,
I
know
that
there's
been
definitely
changes
in
how
nexuses
looked
up
on
in
most
states.
There
was
a
significant
case
recently
in
a
way
fair
case.
I,
don't
know
if
you've
heard
about
it,
basically
changes
how
states
are
supposed
to
collect
estate,
sales,
tax
etc.
So
there's
definitely
been
significant
occurrences
over
the
last
I
would
say
six
months
ever
I
would
always
say
the
same
thing.
I
guess
I've
said
for
the
last
few
years.
From
the
perspective
of
looking
at
state
shared
revenue.
B
B
There's
a
lot
of
fluctuation
overall
people
keep
talking
about
recession
coming
who
knows,
if
that's
two
years
from
now
or
20
years
from
now,
hopefully
20
but
there's
just
a
lot
of
unknown,
but
I
would
make
sure
you're
cautious
as
you're
budgeting
and
keep
checking
the
state
does
update
the
budget
or
the
proposed
revenue
sharing
amounts.
So
I
would
keep
checking
that
on
a
regular
basis,
especially
when
you're
doing
amendments
for
your
budget.
C
B
B
Minimum
is
40
percent,
which
I
know
those
city's
looking
through
the
plans
in
order
to
get
to
that
level,
and
then
the
pension
plan
is
a
minimum,
is
60
percent,
so
I
just
wanted
to
make
sure
we
kind
of
note
it
in
here
and
give
you
the
guidance
that
make
sure
if
we
put
it
in
here.
So
that's
all
I
had
on
the
letter
from
this
perspective
and
Nicky's
going
to
go
through
the
significant
findings
right
now,
I.
I
Just
follow
up
on
the
Public,
Act,
202
and
requirements
of
that
act.
Thank
you.
Mr.
Hawke,
for
sharing
this
with
us
and
I
just
want
to
ask
you
know
what
mr.
mayor,
what
the
the
plan
is
with
the
corrective
action
plan
extension
that
was
granted
it
looks
like,
and
the
corrective
action
plan
is
due
on
December
28th
2018
in
the
various
requirements
of
cording
to
municipal
stability
board,
as
outlined
in
the
corrective
action
plan,
development,
best
practices
and
strategies.
I
F
F
Cheer
and
I
talked
because
this
is
coming
up
now
here.
Here's
kind
of
the
key
on
your
agenda
tonight
item
there's
a
request
by
the
human
resource
director
for
the
Grima
with
night
heart
for
the
interim
gas
45
report
approving
that
will
get
us
the
numbers
correct
me
if
I'm
wrong,
you
Lafitte,
but
will
get
us
to
numbers
to
be
able
to
subdivide
our
liability
to
police
fire,
water
and
sewer
and
library
employees.
In
addition,
it's
going
to
give
us
the
data
that
we
need
to.
L
F
You
can't
just
give
the
state.
Well,
we
think
this
is
good.
We
had
to
come
down
and
get
an
actuarial
report
as
to
so
that
they
knew
that
yeah.
These
numbers
have
some
real
professional
substance
to
them,
so
that
will
come
in
to
play
and
it
basically
is
gonna
need
to
get
approved
by
your
December
11th,
that's
date
meeting,
and
so
we
want
to
get
on
the
item.
F
F
Thing
I
will
add,
is
we
cannot
do
what
Dearborn
is
considering
doing
in
that
sponding?
The
other
thing
I
went
to
a
lot
of
seminars
in
August
and
September.
In
fact,
'treasure
I'm
glad
you
got.
You
notified
me
of
the
one,
because
that
was
excellent
and
I
got
a
chance
to
talk
to
people
and
I'm,
not
I'm,
not
going
to
be
critical
of
our
neighbors
to
the
east,
but
I
heard
a
lot
of
negatives
in
regards
to
bonding
for
this
liability
from
a
Oakland,
County
people
and
others.
F
So
I
think
ours
is
going
to
be
a
logical.
The
other
piece
is
our
corporation
councils,
got
it
set
up
to
trust
language,
and
so
we've
been
urging
him
because
we'd
like
to
get
that
on
the
December
11th
agenda,
and
he
I
talked
to
him
just
again
today
that
that
is
necessary.
We're
all
on
his
case
about
you
got
to
get
this
done
because
the
state
doesn't
want
we've
been
told,
don't
tell
us
what
you
think
you're
gonna
do
we
want
you
to
actually
start
implementing,
showing
that
your
intent
is
to
actually
do
this?
I
F
F
K
Muscat
I'm
on
page
12,
I
guess
it
speaks
in
the
event
of
local
unit,
has
under
hunger
funded
plans.
We
keep
going
down
in
the
last
paragraph
there.
That
is
this.
What
you
mean
mayor
about
the
actuary
coming
in
and
to
calculate
our
number
in
order
for
governments
to
comply,
is
that
I
mean
eight-day
spelled
it
out
here?
F
Does
that
it's
not
the
one
that
we
use
for
pension?
This
is
this
is
a
different
company.
Okay
and
they
will
do
the
health
care
analysis
work
that
we
need
for
this
legacy
cost.
We
would
still
continue
the
pension
ones
for
the
pension,
but
under
the
pension
provisions
we
more
than
satisfy
the
state
requirements,
so
we're
exempted
from
all
the
additional
thanks.
Gazoo
refer,
our
funds
are
already
well
over.
Sixty
percent
I.
K
J
B
J
B
A
new
liability
showing
on
the
books,
correct
so
guess,
b75
recorded
so
historically
for
as
a
Gatsby
45
that
was
preceded
the
new
standard.
You
had
to
only
record
a
liability
if
you
weren't
making
contributions
based
on
what
the
actuary
says,
you
should
be
contributor,
you
could
be
contributing
in
order
to
fully
fund
that
liability
over
a
30-year
period.
So
that's
the
only
time
you
recorded
the
liability.
If
you
did
the
pay-as-you-go,
you
recorded
a
small
liability,
but
it
wasn't
anything.
B
It
didn't
accumulate
to
the
full
amount
that
you'll
owe
at
the
end
of
the
day.
Gatsby
75
requires
every
community
to
record
the
full
liability
as
of
the
reporting
period
for
that
liability.
So
it's
definitely
a
different.
It's
a
change
in
accounting.
It
basically
puts
the
community's
the
governmental
accounting
financial
statements
based
at
the
same
way
as
for-profit
companies
have
been
doing
for
years.
Okay,.
B
The
whole
idea
and
yes
of
recording
the
liability
is
your
recording
the
liability.
The
cash
does
not
do
yet,
but
the
employees
have
worked
so
based
on
the
service
period.
That
they've
already
worked.
That
liability
exists
for
the
community
so
for
the
counting
purposes
for
full
accrual
that
full
liability
should
be
recorded,
even
though
technically
the
city
does
not
have
to
pay
it
for
another.
So
many
years
until
the
employees
start
retiring
and
start
collecting
on
that
benefit
and.
J
B
Correct
and
a
lot
of
communities,
and
not
just
communities
but
for-profit
businesses
are
going
away
from
the
defined
benefit
to
a
defined
contribution.
So
just
essentially
a
401k
plan
that
the
employer
ends
up
contributing
X
amount
every
year.
That
amount
goes
away
technically
goes
into
the
employees
account
and
there's
no
liability
for
the
employee
employer
at
that
point.
G
Have
one
more
report
say
over
I'm
gonna
we
gave
you
lies
a
lot
of
stuff,
so
the
one
we're
gonna
go
through
is
title.
The
federal
awards,
supplemental
information,
so
because
the
city
has
a
federal
awards,
audit
or
a
single
audit.
Your
findings
are
detailed
in
a
separate
report,
so
there
were
four
financial
statement:
findings
this
year
and
one
single
audit
finding
for
federal
awards.
So
we're
gonna
start
on
page
9
of
this
packet.
F
B
The
pest
adjustments,
I
would
say,
that's
probably
the
most
common
thing
that
most
organizations
end
up
having
because
if
it's
a
small
enough
dollar
amount,
the
organization
decides
not
to
post
that
entry
in
that
fiscal
year,
just
kind
of
posted
going
forward,
because
there's
a
lot
of
things
that
have
to
be
adjusted
and
reconciled,
and
so
on
that
just
it's
more
of
a
burden
to
record
in
the
historical
statements
which
is
going
forward
most
often
it's
items
that
could
be
essentially
maybe
I'll
cut
off.
So
you
received
some
goods
at
the
end
of
the
year.
B
You
did
not
record
that
liability.
You
just
recorded
the
cash
outlay
and
the
expense
in
the
following
period.
It
could
be
a
small
payment,
a
couple
thousand
dollars
so
instead
of
just
okay
reopening
the
books
and
posting
it
as
of
June
30
of
2018,
you
say
you
know
what,
let's
just
leave
it
alone,
its
record
as
of
19,
2019
expense
and
overall,
it's
still
a
good
snapshot
if
you
roll
forward,
so
the
transaction
still
record
it,
it
just
wasn't
kind
of
back
dated
to
the
previous
period.
So
it's
more
about
it's.
B
Usually,
adjustments
go
from
one
period
to
the
next
that
the
community
decides
that
it's
not
material
enough
to
change
anyone's
opinion
of
what
your
financial
position
is
based
on
that
financial
statements
there
that
are
in
front
of
you
and
you
can
see
that
the
dollar
amounts
are
more
than
a
couple
thousand
dollars.
I
believe
one
of
the
adjustment
like
50
50
thousand
dollars,
or
something
like
that.
B
B
B
So
that's
just
a
current
versus
long
term
presentation,
so
that
has
no
impact
on
your
bottom
line
and
your
income
there's
another
adjustment
that
you've
actually
had
I
believe
CFA
I,
don't
want
to
misspeak
workers
compensations
I,
think
you
actually
over
accrued
the
workers,
compensation
liability
versus
what
the
final
numbers
showed.
So,
instead
of
booking
the
liability,
you
decide.
Okay,
let's
pass
on
it,
maybe
we'll
record
a
next
year
or
maybe
the
libel
is
gonna
inch
up
again.
So
we'll
just
keep
it
a
debt
level.
G
So
the
next
finding
this,
the
second
finding
is,
is
a
partially
repeat,
partial,
repeat
finding.
So
there's
really
four
components
to
this
one.
So
if
you
look
at
in
the
middle
of
the
context,
the
first
three
are
related
to
charges
between
funds
and
these
these
have
been
the
same
for
many
years
with
no
basis
to
support
them.
So
we
recommend
that
the
methodology
be
revisited,
so
that
would
be
the
allocation
of
insurance
and
retiree
health
care
expenses
between
the
corporate
fund
in
the
water
and
sewer
fund.
G
A
D
G
B
B
G
So
the
last
piece
of
this
finding
is
is
new
this
year
and
is
related
to
parts
and
inventory
that
are
paid
for
initially
by
the
water
fund
and
then
are
either
not
timely
allocated
to
other
funds.
Or
there
is
an
adequate
support
to
adequate
documentation
to
support
the
charges
that
are
allocated
during
our
test.
Emic.
G
It
was
to
identify
that
there's
one
person
who's
solely
responsible
for
those
allocations,
and
this
person
was
on
medically
for
a
large
part
of
the
fiscal
year,
and
so
we
recommend
that
a
process
enter
a
thorough
review
process,
be
put
in
place
to
ensure
that
these
allocations
are
done
timely
and
that,
if
someone
does
leave,
it's
done
consistently.
A
new.
G
B
The
city
did
record
an
accrual,
so
the
liability
between
water
and
sewer
fund
and
the
corporate
fund
has
been
recorded
so
waters
who
are
fun
owes
a
little
bit
of
money
to
the
corporate
fund
as
a
result
of
the
reimbursement
is
not
occurring
until
the
2018
and
19
fiscal
year,
so
that
liability
has
been
recorded.
However,
for
months
there
was
no
reimbursements
done
because
the
individual
was
out
of
the
office,
so,
whether
it's
having
then
someone
else
as
responsible
as
well
in
case
there's
one
person,
that's
not
available
or
maybe
changing
the
accounting
procedures.
B
G
Then
moving
to
page
11,
this
third
finding
is
really
into
incompatible
bees.
So
certain
individuals
in
the
treasurer's
office
have
the
ability
to
initiate
an
approval,
wire
transfer
as
well
as
add
a
new
vendor
into
the
system,
and
we
didn't
during
our
testing.
We
didn't
find
any
issues,
but
the
ability
is
still
there.
So
we
recommend
that
controls
be
implemented
to
mitigate
this
risk
and
that
two
people
are
always
involved
in
those
functions.
I'm.
D
D
Of
concern
about
they
had
to
start
next
to
a
healer
and
I.
Read
that
that
that
I
I
don't
know
if
there's
zero
cap
I
know
I'm
on
over
the
wire
or
there's
any
type
of
look
limit,
because
that
kind
of
concerns
me
that
one
person
in
any
department
not
on
any
department
can
just
wire
money
based
on
a
vendor,
because
they
leaves
it
a
little
bit
open
to
potential
fraud.
Hypothetically
ammonite
department,
I
have
a
friend
vendor
and
I'll
wire.
You
know
twenty
five
thousand
dollars
from
the
city's
monies
to
my
friend.
D
You
know:
I'm,
not
gonna,
name
specific
cities,
but,
as
we
all
know,
some
people
are
in
jail
because
of
their
in
cities
near
us
and
all
over
the
news,
which
is
absolutely
not
good.
It
really
concerns
me.
There's
no
checks
and
balances
here
on
something
like
this,
especially
with
the
wire
to
a
vendor
that
could
be
again
a
random
vendor
and
the
money's
gone
and
nobody's
here
to
check
me.
D
M
M
M
M
We
don't
do
that
many
wires,
I
mean
we
are
we
we
do
do
why
it's
like
investment
wire,
but
a
more
of
them
are
on
the
repetitive
and
they're,
not
the
non
repetitive
n
right.
Okay,
we
try
to
think
something
sanitation
for
you
see
those
invoices.
You
know
right,
wait,
family,
but
there
was
a
few
like
and
we
started
by
the
houses
out
hand
over
you
know:
that's
not
something.
That's
gonna
go
on
forever.
When
that's
a
dog,
that's
done!
So
that's
a
non
repetitive
wire.
M
We
do
it,
but
I
got
some
of
the
dolls,
which
would
they
were
tracking
what
was
initiated
in
what
the
state
person
was
improving
the
money
to
be
sent
for
the
piano
problems,
and
so
now
it
was
all
just
to
check
the
box
on
the
form
we
had
to
redo
the
form
to
recognize
that
were
attractive
callback.
Somebody
other
than
the
initiator
that
to
confirm
this
white
good.
M
D
B
Just
to
reiterate
is
like
from
our
control
perspective.
Our
goal
is
to
and
I
don't
see
that
it's
part
just
in
general.
Any
community
agrees
goal
is
to
make
sure
you
have
two
people
involved
in
a
minimum.
So
before
was,
as
the
treasurer
said,
the
same
person
initiated
a
transfer
could
also
prove
it,
which,
if
you're
making
a
transfer
to
an
unauthorized
party,
you
can
approve
it
yourself
and
right.
So
we
did
test
transfers
throughout
the
year
to
make
sure
no
inappropriate
transfers
occurred.
So
that
was
our
first
step
to
make
sure
that
nothing
happened.
B
That
was
wrong
and
then,
from
that
perspective,
or
at
that
point
I
we
discussed
with
the
treasurer
is
okay.
How
can
we
fix
this
control
to
make
sure
your
account
or
wholly
you
would
find
it
from
the
perspective
of
when
you
do
bank
reconciliations,
you
would
find
that
the
money's
missing
the
problem
is
when
you
do
a
bank.
Reconciliation
is
not
done
immediately
right
when
the
transfer
occurs.
B
G
So
the
fourth
finding
is
on
page
12.
This
is
related
to
sefa
completeness,
so
the
schedule
of
expenditures
of
federal
awards
is
on
page
six
of
this
report
and
during
our
audit
there
were
revisions
that
were
required
to
be
made
to
it
in
order
for
it
to
be
complete
and
agreed
to
the
underlying
accounting
records.
So
we
recommend
that
procedures
be
put
in
place
to
ensure
that
the
sefa
is
prepared
accurately
and
completely
in
Greece
to
the
accounting
records
for
federal
expenditures.
G
Page
13
is
the
last
finding,
so
this
one
is
related
to
this
single
audit.
So
during
the
year
we
tested
two
major
programs
as
part
of
that
the
FEMA
grant
and
the
safer
grant,
and
we
had
a
finding
related
to
the
safer
grant
for
firefighter
wages,
and
so
during
our
testing
was
over.
That
costs
that
were
requested
for
reimbursement
didn't
actually
reflect
those
costs
that
were
paid
to
employees
during
the
year,
and
so
it
didn't
didn't
seem
that
there
was
a
review
process
in
place
when
reimbursement
requests
were
being
made.
D
In
between
now
and
the
next
audit
and
I
know
the
mayor
mentioned,
and
by
the
way
my
standards
are
gonna
be
higher
for
the
mayor
than
probably
for
another
mayor
being
a
CPA.
You
know
obviously
yeah
I
assume
this
is
you
know
you're
all
over
something
like
this,
but
between
now
and
the
next
audit
I
know
administration's.
Do
everything
thing
they
kind
of
try
to
implement
this
stuff.
But
what
about
in-between?
D
B
Technically,
it's
not
acquirement
we're
happy
to
come
in
and
see
what's
been
done
if
you'd
like
us
to
do
it
during
the
period
sometime
before
the
next
June
30
2019
audit,
we
will
make
sure
that
we
test
the
controls
that
we
have
findings
on
next
year,
no
matter
what
but
we're
happy
to
check
those
throughout
the
year
if
you'd
like
this.
So
at
this
point.
B
I
Two
questions
the
first
one
goes
back
to
financial
report,
page
12
in
the
government
fund
balance
sheet.
Just
for
clarification
and
I
know,
I
sat
down
with
our
treasurer
who
explained
things,
but
just
for
our
public
record,
a
brief
explanation:
the
funds,
the
restricted
funds
like
cable,
peg,
act,
345.
What
happened?
We
see
where
there's
a
there's
balance
left
over
right.
What
happens
to
that?
Can
we
have
a
brief,
quick
four
one,
one
on
that
for
a
public
record
and
then
I
just
have
one
more
question,
madam
chair,
we
have
anyone
that
can
answer
that.
M
I
M
I
I
appreciate
the
explanation
breakdown,
but
my
question
was
more
and
I.
Don't
my
question
is
more:
what
happens
to
the
remaining
that
you
see
in
the
fund
balance
and
the
balance
sheet,
because
you're
looking
over
the
course
every
year
you
know
by
June
30th.
There
is
a
problem
when
you
add
those
all
up,
you're
looking
at
you
know
anywhere
from
two
to
two
and
a
half
million
dollars
over.
You
know
and
you
go
over
the
years
I
mean
I
have
records
from
2016
4
and
I
can
go
back
further.
I
F
On
the
sanitation
in
the
act,
345
lovie,
while
they
have
positive
balances
and
when
we,
when
we
do
the
budget,
these
numbers
are
incorporated
when
you
are
given
a
recommendation
to
set
the
millage.
So
what
happens?
Is
the
millage
is
and
I
proposed
a
budget
to
the
council
and
I'm
required
by
charter
to
do
it
before
April
1st?
Well,
we
don't
there's
like
one
quarter,
that
we
don't
have
all
the
actual
numbers,
so
we're
coming
up
with
an
estimate
of
what
we
particularly
need.
F
The
thing
like
in
the
act,
3:45
love
either
there's
it
affects
numerous
individuals,
different
ways
if
they're
in
the
drop
and
other
things.
So
we
come
up
with
the
best
estimate,
but
that
number
these
amounts
for
sanitation
at
3:45
can
only
be
used
for
the
purposes.
So
what
you
would
not
want
to
see?
Let's
say
that
next
year,
if
the
ACT
345
number
revin
mean
for
93
was
nine.
F
I
I
fully
appreciate
that
you
know
I
agree,
that's
restricted.
So
less
question
have
is
madam
chair.
If
I
may
please,
the
last
question
is
with
the
new
website:
the
old
audit
was
removed
or
it's
not
back.
This
one
I
mean
I
would
hope
that
would
have
remained,
but
I
understand,
there's
a
new
website.
When
do
we
anticipate
this
one
being
added
to
the
website?
The.
F
Thing
that
the
cops'll
needs
to
do
is
accept
this
audit
report
and
I.
Don't
know
you
can
do
it
in
connection
with
your
proposed
fee
I
put
on
the
agenda,
so
you
are
a
12a
for
the
renewal.
If
you
would
entertain
a
motion
to
accept
the
audit
report
and
permit
us
to
forward
it
to
the
state
of
Michigan,
concurrent
with
that,
we
would
put
it
on
the
web
and.
B
I
think
it's
required
correct.
Yes,
that's
correct!
What
happens
is
when
the
council
approves
the
report
plan.
Brennan
will
actually
submit
it
electronically
to
the
state
for
you.
So
this
makes
a
little
bit
easier
and
we've
provided
the
city
with
the
electronic
copies
of
the
financial
statement
as
well.
So
you
can
post
that
in
the
website
and.
F
H
B
Want
to
say
thank
you
to
the
whole
city.
I
know
it's
a
tremendous
effort
to
go
through
a
final
Simon
audit.
We
were
here
probably
physically
I'm,
probably
not
exaggerating
when
I
say
a
couple
months,
I
think
with
every
week
going
on.
We
had
questions
like.
Are
you
still
here?
Yes,
we
are.
We
do
dig
in
and
a
lot
of
Records
and
it's
I
know
it's
very
taxing
on
a
lot
of
folks.
I
know
the
controller
specifically
but
I
know
the
treasurer
and
there's
a
lot
of
people
that
are
involved.
B
Hr
director
was
definitely
pestered
by
us
a
lot
this
year
with
guys
b75
being
put
in.
So
it's
definitely
a
tremendous
task,
given
your
everybody
already
has
a
full
time
job,
so
we
do
want
to
say
thank
you
to
all
the
cooperation
that
we
received
and
we
want
to
say
thank
you
just
on
behalf
of
the
whole
team
for
having
us
part
of
able
to
perform
the
audit.
Thank.
A
F
F
If
I
might
Jim
you're
here,
and
so
if
you
want
to
come
forward
and
Eric
who
ain't
operator
currently,
you
could
come
forward
to
and
the
reason
I
looked
for,
a
consultant
is
I'm,
not
sure
we
have
the
expertise
in
the
city
to
know
the
proper
way
to
plan
and
operate.
The
golf
course
so
Jim
came
highly
recommended
and
so
I
asked
them
to
come
and
kind
of
interview
with
all
the
council
members
and
myself
and
ask
them
for
a
proposal,
but
he
has
operated
golf
course
and
banquet
facilities.
F
I,
think
what
city
Dearborn
and
others
and
Eric
is
here
also
I,
don't
know
if
the
two
know
each
other
but
Jim
Jim
is
here
to
give
us
a
little
presentation
of
what
he
could
do
to
help
us
come
up
with
a
plan
for
our
purchase
of
the
Warren
Valley
golf
course
so
Jim
nice
actually
seeing
you
face
to
face.
We
talked
on
the
phone
a
couple
times,
but
I
have
not
previously
met.
You
so
tell
us
what
you
can
do
for
us.
Thank.
O
Many
many
aspects
of
the
business
and
I
am
very
familiar
with
Warren
Valley,
the
history.
This
is
the
property.
Have.
This
is
the
property
within
the
last
two
hours
and
spent
some
time
out
driving
around
trying
to
look
at
the
standing
water
on
the
property,
but
I
guess
we
would
attack
it
in
about
four
different
ways:
the
food
and
beverage
aspect
with
the
300-seat
banquet
facility.
We
would
approach
that
the
administration
of
the
property.
O
But
I
think
you
have
a
great
opportunity
to
turn
something
into
a
jewel
and
the
golf
courses
is
a
big
part
of
it,
but
the
building
and
the
clubhouse
is
the
other
asset.
That's
present
and
the
two
different
types
of
businesses,
the
golf
business
and
the
banquet
business
are
very
different.
So
we
would.
F
O
Would
ask
for
a
retainer
and,
at
the
same
time,
an
hourly
basis
after
that
we
would
like
to
be
involved
for
about
six
months,
I'd
like
to
see
how
it
operates,
live
it
and
breathe
it
and
be
a
part
of
on
that
basis,
rather
than
coming
in
and
just
interviewing
the
management
people
and
the
people
who
are
running
it.
We
would
like
to
be
a
part
of
the
actual
thing.
I
think
your
your
directive
is
for
the
2019
season.
O
I
think
it
was
about
20
years
ago.
No,
not
recently,
no
I
looked
at
the
new
building
tonight
when
I
went
out
there
and
the
county
bid
it
20
years
ago
on
RFP
and
everybody
in
town
looked
at
it
so
as
including
ourselves
and
just
because
of
36
holes
and
the
facility
which
you
haven't
been
inside.
I
have
not
been
inside
I.
K
H
F
H
Thank
you.
Thank
you.
So
that's
one
of
the
things
is
I
mean
you.
Anybody
can
come
back
and
say
you
know
I've
done
this,
but
would
like
to
see
some
of
the
progress
report.
Basically,
what
you
have
done
in
the
past
and
also
the
mayor
mentioned
that
the
fees
I
mean
that's
one
of
the
biggest
things
that
I'll
be
looking
for
is
the
causeway.
D
Minute
Bella,
so
Jim
I
got
a
couple
questions
for
you.
First
of
all,
sir,
your
if
you
could
toss
on
any
mention,
you
have
your
resume,
but
if
you
toss
at
least
verbally
for
right
now,
what
are
your
momento
bluntly?
What
one
of
my
concerns
is
is
at
this
point
we
have
one
choice
to
choose
from
and
with
due
respect
to,
you
I'd
like
to
see
two
three
choices,
but
for
right
now
we'll
talk
with
you.
What
successes
do
you
have
I
know
we
hadn't
seen
your
resume.
D
What
successes
do
you
have
in
the
golfing
industry
within
the
last
10
years
that
you
could
tell
us
about
where
you
took
a
golf
course
from
X
and
brought
it
to
Z?
Is
there
any
that
you
could
tell
us
about
well
locally
I
know
you
mentioned
camped
you
or
the
mayor
mentioned.
They
came
to
your
my
background.
O
P
D
New
ideas:
do
you
bring
what
other
concerns
we've
got
I
think
now
we
could
say
it
publicly.
We
got
one
hell
of
a
deal
on
this
golf
course:
okay,
clothes,
not
sort
of
too
late
for
them.
So
with
with
that,
what
new
ideas
do
you
had
because
it's
been
run,
it's
been
operating
for
a
long
time,
but
what
new
ideas
can
you
bring?
O
Course,
golf
business
is
a
very
difficult
business
right
now
very
difficult,
and
you
have
to
be
astute
with
social
media
all
of
those
techniques.
Marketing
selling
the
easiest
thing
in
the
golf
business
right
now
is
golf
leagues.
If
they
come
to
you,
they
have
plans
to
play
once
a
week
and
they
play
once
a
week.
You
have
to
go
after
the
outings,
you
have
to
go
after
all
of
the
business.
The
weekday
business
is
all
seniors
and
the
total
aspect
is
just
marketing
the
property
and
you
have
a
property.
O
D
D
Q
Been
an
operation
as
a
management
company,
for
this
is
our
second
season
so
being
under
the
gun,
two
seasons
of
golf
at
a
place
that
people
think
is
being
sold
for
property.
It's
gonna
be
like
he
said
it's
difficult
business
now
at
times
that
by
I
mean
you're
working
against
people,
that
thinking
that
we
lost
three
weddings
based
on
just
being
on
the
news,
lady
called
and
said:
well
we
see
that
you're,
you
know
possibly
sold
we're
gonna
go
elsewhere,
so
we
had
to
return
deposit.
So
those
those
things
work
against
you
and
I.
Q
Don't
know
that
anything
you
know
and
you've
already
knew
that
or
not,
but
those
were
kind
of
the
things
that
worked
against
us
as
far
as
the
only
seven
weddings
previous
year
this
year
with
social
media
marketing
that
we
implemented,
we
doubled
it.
We
went
to
13,
so
this
year
we
did
13
weddings
now
of
the
sale
and
getting
to
meet
everyone.
This
was
I
haven't
been
able
to
do
yet.
You
know
individually
I'd
love
to
do
that.
Q
Q
D
I
Thank
you,
council
chairwoman.
My
question
is
well.
First
of
all,
I'll
start
by
saying
I
think
everyone
in
this
room
wants
to
see
the
Golf
Course
successful,
and
we
all
feel
that
it's
a
gem,
which
is
why
we
pursued
purchasing
it
and
trying
to
get
it
secured
from
the
element.
So
with
that
being
said,
what
I
do
want
to
ask
is
the
City
Council
has
always
said
and
requires,
and
I
fully
support
a
process
for
the
RFP
and
I
used
some
gloriously
fabulous
right
as
a
consultant.
Thank
you
for
being
here.
I
F
There
are
other
people
that
do
this,
but
I
don't
know
that
they
have
the
background.
I
have
no
particular
association.
In
fact,
when
I
called
them
up
was
the
first
time
we
met,
I
can
put
out
RFP
but
I
think
you're
I'm,
not
sure
we
can
get
anybody
better,
all
right
and
he
really
comes
highly
recommended
unless
the
fee
schedule
was
way
out
of
place,
I
mean
there
are
I
think
he
is
the
guy.
We
really
would
want.
H
Stuff
I,
actually
favors
operating
the
course
right
now:
I'm,
sorry,
Eric,
okay,
so
I,
don't
know
if
you
change
your
your
phone
system.
I
know:
I've
had
an
issue
booking
to
events
at
your
facility
in
the
last
maybe
year
and
year
and
a
half
I've
called
multiple
times
left
messages.
Nobody
ever
gotten
back
with
me,
so
I
I,
don't
know
what
what
the
problem
is
because
I
mean
I
tried.
It's
not
I,
didn't
hear
nothing
on
the
news,
but
I
wanted
to
book
an
event
there.
H
E
Q
Q
Q
K
F
O
K
Muscat,
but
that
would
that
was
a
comment
about
I
wanted
to
make
about
a
good
friend
of
mine,
a
very
reliable
former
golf
course
owner
said
about
you,
so
I
makes
me
feel
comfortable
and
just
another
comment:
I
held
a
wedding
at
that
golf
course.
For
my
daughter
a
number
of
years
ago,
the
building
was
a
little
newer
at
the
time,
but
it
was
a
magnificent
view
very
well
beautiful,
beautiful
place
to
have
it.
We
clean
it
up
and
oh
don't.
O
A
J
O
D
D
What
are
the
conciliate
fires?
The
banquet
center
is
concerned
in
the
area?
There's
a
you
know,
a
significant
number
of
Arab
Americans
that
live
here
and
one
of
the
reasons
that
they
don't
use
a
banquet
facility
is,
for
a
lack
of
you,
know,
halal
foods
and
obviously
it
doesn't
have
to
be
offered
to
everybody,
but
for
those
that
do
prefer,
you
know,
just
like
we'd,
have
kosher
halal,
etc.
O
Give
a
banquet
facility
and
the
banquet
facility
right
now
does
four
million
dollars
a
year,
which
is
big
business,
which
one
them
say:
four
million
dollars
a
year
and
it's
in
Shelby,
Township
property
called
Cherry
Creek
and
they
told
us
when
we
opened
it.
We'd
have
to
have
Italian
buffets.
That's
the
only
thing.
That's
going
to
work
on
this
side
of
town.
C
O
O
J
Q
D
Q
Q
D
Sort
of
with
all
due
respect,
though,
even
if
previous
to
the
two
or
three
or
four
or
five
or
seven
or
eight
years
ago,
it
has
not
been
doing
really
well.
So
that's
why
I'm
saying
we
need
some
new
ideas,
new
perspectives
and
in
a
much
more
aggressive
approach
in
terms
of
marketing.
You
know
you.
He
mentioned
social
media
for
the
younger
generation.
You
know
to
get
the
place
up
and
running
I
mean
again.
D
H
Q
Q
They're
good
website
buying
stuff
online
we've
changed
POS
systems,
we've
got
a
new
integrator
and
I,
don't
know.
Mr.
doing
sir
t
snap
yet
they're
a
cloud-based
POS
system,
where
that's
where
it's
headed
right
now
and
we're
on
the
cutting
edge
where
that
software
is
going.
So
those
are
like
the
things
that
you.
Q
Here
I
haven't
had
a
chance
to
pitch
myself.
Let
you
know
what
we're
gonna
do.
You
know
there's
a
lot
of
plans
that
we've
been
wanting
to
do,
but
in
the
last
two
years
I
didn't
know
it
was
gonna,
be
a
golf
course
now,
if
you're
owning
a
business
and
you're
sitting
there.
Okay,
let's
put
all
our
money
and
all
our
eggs
in
this
basket.
We
don't
know
if
it's
going
to
be
there.
I,
don't
know
about
you
or
anybody
on
the
panel,
but
you're
gonna
be
a
little
reluctant.
Q
You
want
to
see
what's
going
on
with
the
golf
course
before
you
make
your
commitment
so
now
that
I
see
them.
Okay,
it's
gonna
be
a
golf
course
for
eight
years,
100
years,
whatever
it's
gonna
be
now
we
can
commit
and
do
the
things
that
we
want
to
do
things
that
you're
talking
about.
Yes,
only
in
the
golf
business,
my
whole
life
since
I
was
12
years
old,
so
I'm
in
a
similar
mold,
as
mr.
doing
here
in
that
I've
been
around
a
different
place
and
worked
at
different
places.
Q
Now,
if
you
were
taking
the
numbers,
the
numbers
of
the
golf
have
been
in
kind
of
a
downward
slide
that
goes
with
the
recession.
He
would
probably
be
aware
of.
You
know,
you'd
be
telling
you
similar
things
now
that
were
kind
of.
Obviously
the
numbers
have
gone
up
the
past
three
years:
they've
climbed
the
Outing
started
to
decline,
our
leagues
that
he
said
have
stayed
pretty
much
stagnant
people
don't
leave
unless
they
they
have
a
reason
to.
We
had
people
that
were
getting
ready
to
leave.
Q
Q
D
And,
to
be
totally
blunt,
I
mean
you're
also
in
it,
with
due
respect,
you're,
also
not
somewhat
on
a
hot
seat,
because
you
know
we
want
to
make
sure
this
is
gonna.
Be
I
mean
you
mentioned.
You
have
a
plan
I
for
one
I'm
sure.
Hopefully
others
would
like
to
see.
It
would
love
to
see
that,
because
we
want
to
make
sure
it
cannot
be
run
the
way
it
was
previously
run.
Q
There's
golf
courses
that
are
down
here
that
charged
an
amount
news,
golf
courses
that
are
here
that
charge
Intermountain,
there's
golf
courses
there,
a
public
high
public
in
that
charge,
a
certain
amount
I
find
out
where
you
want
to
be.
Do
you
want
to
be
worth
in
the
Rochester
in
the
Birmingham's?
Do
we
want
to
be
in
the
Dearborn
Heights?
We
wanna,
you
don't
want
to
price
yourself
out
of
the
area
and
that's
the
biggest
thing.
Q
D
O
A
lot
of
businesses
and
mayors
of
air
called
and
obviously
the
wheels
started.
Turning
on
revisiting
the
warm
Valley
and
I
know,
you
asked
the
questions
about
right
out
of
the
box.
What
do
you
charge
or
whatever
I
came
up
with
6000
as
a
retainer,
which
would
be
$1,000
a
month
and
then
$100
$100
an
hour
for
consultant
consulting
and
that
would
1020
hours
a
month.
B
O
J
Manicure
consequent
cost-
and
this
is
more
directed
to
the
mayor.
So
what
you're
saying
what
I
think
I'm
hearing
and
it
sounds
like
it.
If
we
did
an
RFP
I
mean
we
might
get
something
from
some
planners
or
something.
But
this
gentleman
is
sort
of
unique
for
golf
courses
and
there's
not.
We
wouldn't
get
a
lot
of
people
bidding
or.
F
A
M
M
Mr.
McCall
from
Miller
Canfield,
this
is
our
bond
counsel.
So
when
we
go
out
for
debt
they
kind
of
guide
us
through
and
so
I
think
the
letter
kind
of
explained
it
we've
put
together
an
RFP
and
went
out
for
to
the
financing
institutions,
banks
and
lending
companies
and
vid
out
the
the
fire
trucks,
the
aerial
truck
and
the
one
rescue
squad.
A
budgeted
is
three
hundred
thousand.
M
The
one
caveat
in
there
is
that
we
have
to
pay
up
to
fifteen
hundred
dollars
of
their
bond.
There
are
attorneys
to
review
the
documents
that
are
drafted
by
Miller
Canfield.
We've
done
this
in
the
past.
Fifteen
hundred
dollars
is
a
high
number,
the
last
time
that
we
did
this.
It
was
under
five
hundred
dollars.
So
I,
you
know,
I,
don't
think
fifteen
hundred
dollars
is
going
to
be
the
cost
for
they
use
bodman
Longley,
which
used
to
be
our
bond
council
previous
to
Dometic
and
field.
M
N
Thank
you,
John
is
John,
said
I'm
Pat,
McGaw
I'm,
an
attorney
at
Miller,
can
feel
and
have
worked
on,
the
city's
equipment
and
other
bond
financings.
Now
this
is
a
process
we've
gone
through
for
these
types
of
equipment,
financings
and
similar
to
prior
results.
We
were
happy
to
get
at
least
three
bids.
We
actually
received
five
different
proposals
with
the
different
options,
but
three
different
financial
institutions
that
bid
on
the
financing
and
and
as
John
indicated
Comerica
Bank
was
once
again
the
low
bidder,
even
with
the
the
cost
of
their
counsel
included
in
the
financing.
N
So
the
recommendation
is
to
award
Comerica
Bank
as
the
low
bidder
we
have
prepared
for
you,
a
resolution
which
approves
the
installment
purchase
agreement.
This
is
the
financing
document,
that's
actually
a
three
party
contract
between
the
city,
the
bank
and
the
vendors
of
the
equipment,
and
essentially
it
provides
that
the
city
will
pay
for
the
equipment
in
installments
over
five
years
at
that
interest
rate
of
three
point:
three
seven
percent,
which
was
in
their
bids.
So
this
is
the
last
action
item
by
City
Council
required
to
complete
the
financing.
N
So
this
is
a
tax
exempt
obligation
of
the
city,
so
you
get
the
advantage
of
that
lower
interest
rate
by
being
a
governmental
unit
and
borrowing
tax
exempt
and
a
part
of
our
job
is
to
prepare
all
the
legal
documents
in
the
opinion
which
the
bank
needs
so
that
they
can
treat
that
as
tax-exempt
interest
for
for
their
books
and
records.
So
with
that,
I'll
stop
talking
and
answer
any
questions
that
you
may
have
about
either
the
resolution
or
the
agreement
consequent
Ungava,
okay,.
M
D
J
P
D
P
But
most
of
the
time
you
use
those
is
that
a
residential
structure,
if
you
look
at
look
at
it
at
the
news,
if
they're
on
a
house
fire
you'll
typically
see
one
of
those
up,
I
mean
Detroit
has
a
lot
of
ladder.
Trucks
and
people
are
always
thinking
of
high-rises,
but
you
use
them
on
resident
residential
structure.
Fires
I
know.
P
We
had
a
fire
on
may
burn
a
couple
weeks
ago
and
the
stairway
was
burnt
around
the
interior
and
they
tried
to
anyways.
They
had
to
put
ladders
up
on
the
outside.
If
we
would
have
had
that
truck,
we
could
have.
We
could
have
put
the
stick
up
and
just
poured
water
in
through
that
would
have
been
much
safer
and
faster
and
knocked
it
down
a
lot
quicker
to
something
right:
Thank,
You
chief.
Thank
you.