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From YouTube: 1/31/23 - Dearborn Heights Study Session
Description
The Dearborn Heights Study Session for the Municipal Disclosure Annual Filing, followed by the Fiscal Year 2021-2022 Financial Statement Audit Report taking place Tuesday, January 31st 2023 in the Dearborn Heights Council Chambers and via Zoom.
A
There
he
is
all
right,
ladies
and
gentlemen,
welcome
we.
This
is
a
little
study
session
that
we
are
doing
on
the
annual
disclosure
just
I'm,
sorry,
disclosure
and
submission
confirmation
from
the
city.
This
is
through
our
David
Heights
Treasurer
Lisa,
Hicks
Clayton,
and
then
we
also
have
one
of
the
representatives
from
pfm
which
helped
put
this
together.
Mr
Paul
stodder
there
he
is
and
we're
gonna
go
ahead
and
I'm
gonna
get
started
with
our
oh
God,
our
city,
treasurer
just
giving
us
just
an
abbreviation
on
this
and
I
know.
A
B
Good
evening,
good
evening,
first
I
want
to
say
thank
you
for
being
flexible
with
your
timing
for
this
evening.
I
greatly
appreciate
it.
Thank
you,
we're
here
tonight
to
discuss
and
answer
any
questions
that
the
council
body
as
well
as
residents,
might
have
in
regards
to
the
annual
disclosure,
which
is
a
report
that
is
due
each
year.
We
do
it
in
December
because
it
has
to
be
completed
six
months
after
the
conclusion
of
the
fiscal
year.
So
December
is
a
month
that
we
do
a
lot
of
annual
reports.
B
You
only
do
them
once,
but
you
have
that
in
front
of
you,
along
with
some
backup
information.
I
gave
you
a
cover
letter
and
wanted
to
share
that
with
you
ahead
of
time,
so
I
believe
it's
posted
as
well
on
the
city's
website
for
our
residents
for
transparency
sake,
and
this
evening
we
have
Paul
star
with
us
and
Paul's
somewhere.
I,
don't
know
where
it
is
there.
You
are
you
yes,
sir
I'm
glad
Paul's.
Here
his
staff
is
wonderful.
B
They
work
with
us
every
year
and
creating
the
annual
disclosure.
They
will
ask
for
information
from
the
treasurer's
office
and,
as
you
can
see,
I
made
notes.
In
fact,
the
original
copies
I
shared
with
you.
That
was
on
your
Council
agenda
when
you
moved
it
to
a
study
session.
I
have
these
little
stars
showing
you
what
kind
of
information
and
what
it's
about,
but
I,
know.
Mr
Stoddard
can
share
more
information
based
on
your
questions,
but
I
just
wanted
to
say
that
again,
this
is
an
annual
report.
It
was
submitted
December
27th.
B
We
did
not
have
access
to
it,
but
what
you
have
before
you
is
correct,
and
what
came
before
you
that
evening
for
your
meeting
was
correct
as
well.
If
you
look
at
page
two
of
seven,
what
I
will
point
out
for
you
is
your
top
20
business
taxpayers
on
the
bottom?
If
you
see
that
it
says
major
taxpayers,
I
always
think
that's
interesting,
because
you
can
page
two
of
seven
on
the
very
bottom.
It
says
major
taxpayers,
it's
your
last
heading
and
you
can
see
your
top
20.
I
made
a
note
of
that.
B
Next
to
it,
starting
with
Detroit
Edison,
then
the
heights,
which
is
the
plaza
The,
Shopping
Plaza,
on
Ford
Road,
and
then
you
can
go
on
down
the
list
and
see,
and
these
are
based
on
our
tax
records.
If
you
go
to
page
three
of
seven,
this
is
where
your
tax
levies
and
collections
are
listed
and
again
keep
in
mind.
This
is
for
the
21
tax
year,
not
this
current
year,
because
obviously
we're
not
finished
with
this
tax
year.
B
B
A
little
under
31,
but
you
know,
let's
move
on
it-
gives
you
a
percentage
which
is
93.05
percent,
is
what
your
City
Treasurer's
Office
collected
and
then,
as
we
know,
your
last
day
to
pay
at
your
city
is
February
28th,
so
March
1st
we
roll
the
tax
rolls
right
on
over
to
Wayne
County
for
collections.
So
when
you
look
at
the
column
there,
it
says
dollar
amount
of
32
million.
You
see
that
amount.
That
is
actually
what
Wayne
County
collected
brought
us
up
to
not
the
total
amount
they
collected,
but
the
difference
right.
B
B
F
B
Which
is
why?
But
what
I
want
to
tell
you
and
I
hope
to
see
this
before
the
council
in
the
future?
We
talked
about
the
my
half
program
because
there
are
residents
that
are
struggling
to
pay
their
taxes
and
I.
Think
as
a
government
body,
you're
elected
by
like
yourselves
I,
know
you
care
about
the
residents
as
well
as
being
the
stewards
of
the
taxpayers
dollars.
You
can
appreciate
a
program
like
that
to
help
our
residents,
but
also
get
our
taxes
collected.
F
Thank
you
so
much
for
coming
out
here
tonight,
but
some
of
the
things
that
I've
heard
on
the
my
app
and
I'm
not
sure
if
they're,
accurate
or
not,
but
one
of
them
is
which
that,
if
taxpayers
were
delinquent
on
their
water
bill,
that
the
water
would
be
shut
off.
Under
my.
B
Head
yeah,
that's
not
correct,
we've
actually
verified,
that's
not
correct.
In
fact,
I'm
really
excited
the
company
that
you,
as
a
council
body,
approved
to
help
us
with
the
arpa
funds
and
distribution.
We
met
with
them
last
week
and
they
asked
me
they
said.
Why
aren't
you
doing
my
half
and
I
brought
that
up
because
I
I
heard
that,
as
you
did
right
and
they
go
that's
not
true,
and
as
far
as
reporting
there's,
that's
not
true.
B
We
had
a
concern
about
the
amount
of
admin
work
that
would
go
with
that
that
the
people
this
is
somebody
from
Indiana
who
runs
the
program
in
the
state
of
Indiana,
said
that
was
you
were
on
there
weren't
you
that
wasn't
true.
So
we're
excited
because
we're
going
to
be
meeting
on
Thursday
to
talk
about
that
again
and
I
really
hope
we're
able
to
bring
that
across
the
finish
line
for
our
residents.
So
good
question
do.
B
Very
good,
so
that
goes
back
to
the
back
end
admin
side
right
now.
Your
treasurer's
office
already
admins
the
scr
funds,
which
is
the
state
emergency
relief.
We
already
get
water
payments
and
support
from
the
state,
so
this
is
adding
to
it
and
I
do
have
the
staff.
Do
it
actually
I
met
with
my
staff
today
and
discussed
this,
so
we
are
on
board
and
ready
to
go
and
I
did
reach
out
her
last
name
was
Pierre
I,
can't
think
of
her
first
name.
B
E
B
E
Sir,
how
do
you
go
about
vetting
these
people
to
make
sure
that
there
are
really
that
they
really
are
eligible
for
these
funds?
Because
you
know
I'm
sure,
there's
people
out
there
trying
to
get
it
that
really
don't
deserve
it
and
those
that
really
need
it
are
not
being
able
to
get
it
because
other
people
are
yeah.
B
That's
a
great
question
and
the
answer
is
we
don't
do
the
vetting
wait?
It
falls
to
the
my
half
program
which
the
administrators
are
through
Mischa,
so
the
Michigan
Housing
Development
Authority
all
right,
so
they
do
all
the
vetting,
so
it's
their
approval
process.
So
that
takes
a
lot
of
that
off
of
us.
Okay,
thank
you,
yeah,
but
let's
go
back
any
other
questions
because
I
do
want
you
to
have
your
questions
on
the
annual
disclosure
answered.
I
mean
Mr,
Stoddard
joined
us
today.
Thank
you,
sir,
for
joining
us
this
evening.
B
A
Yeah
Paul's
on
Zoom
Paul
go
ahead.
If
you
could
just
give
us
a
little
bit
of
a
perspective
from
your
side
and
just
anything,
you
know
through
yourself
doing
this
and
then
working
with
the
treasurer,
the
controllers
Etc,
if
there
was
anything
that
you
felt
was
something
that
the
city
needs
to
focus
on
a
little
bit
more
to
just
keep
us
going
in
the
right
direction.
If
you
don't
mind.
G
Yeah
I'm
pausing,
because
the
internet
connection
is
a
little
bit
unstable
yeah,
but
we
can
hear
you
fine
go
ahead.
A
A
G
A
G
I
can
I
was
having
trouble
hearing
Lisa
when
she
was
speaking
because
of
the
intermittent,
but
the
city
issues
Bonds
in
the
public
market,
periodically
to
finance
projects,
libraries,
development
projects,
water
sewer
and
the
like,
and
when
it
does
It
prepares
a
prospectus,
an
offering
statement,
and
that
statement
includes
a
lot
of
the
information
that
Lisa
was
reviewing
with
you.
G
G
A
Thank
you,
the
audio
peep,
thank
you,
okay,
so
our
audio
is
bad.
I,
I
I
may
get
you
to
repeat,
unfortunately,
some
sentences,
unfortunately
but
Godzilla,
but
they
can't
hear
us
either.
Who
can't
hear
you?
That's
you
the
resident
all
residents
came
here.
Vince.
Are
you
able
to
come
on
and
see
Vince
on
there
or
fire
chief?
Can
you
hear
us.
A
G
I'm,
sorry,
okay,
so
when,
when
bonds
are
issued,
a
lot
of
that
financial
information
is
published
for
the
benefit
of
the
investor,
but
when
the
city
does
those
issuances
of
bonds,
the
purchaser
is
not
always
the
last
holder,
the
bonds
trade
to
other
investors
in
the
marketplace,
and
so
investor
number
two
would
like
updated
information.
G
G
Here's
and
so
on
are
updated
and
then
put
into
that
into
that
website,
so
that
investors
can
get
it
get.
E
Yeah
now,
questions
for
Paul,
but
I
have
one
for
her
to
our
Treasurer
and
I.
Don't
know
if
this
is
part
of
this
meeting
or
not,
and
if
I'm
not
I'm
going
to
apologize,
and
you
correct
me
right
away
okay,
and
we
can
stop
talking
about
it.
That.
E
Look
back
through
the
financials,
okay
and
I,
see
like
restricted
funds
and
general
funds,
and
things
of
that
nature
and
I
see
like
there's
as
of
the
last
day.
It
was
that's
in
June,
31st
or
July
of
2021..
Well,.
E
E
I'm
talking
about
all
General
when
we,
when
we
got
the
budget,
come
to
us
at
budget
approval,
and
then
we
saw
that.
But
my
question
is
I
I
see
sometimes
like
I'm
gonna
I'm
gonna
pick
act,
345,
okay,
where
there
was
two
million
800
000
I,
think
left
over
from
the
year
before.
Okay,
now
that
doesn't
show
what
we
collected
through
the
next
six
months
right
right,
okay.
So
how
do
we
go
about
seeing
that
and
when
do
we
reconcile
to
the
general
fund
what
we
pay
and
who
does
that?
How
does
it.
B
Get
posted
I
think
that's
the
door
question.
Is
it
or
do
I
answer
dual
Department,
which
we
work
together,
all
right,
your
comptroller
and
your
treasure
works
together.
I
will
tell
you
because
of
this
Council
bodies,
action
of
a
resolution
which
we
appreciate
by
the
way,
and
thank
you
for
that.
We
separate
those
restricted
funds
that
are
levies
like
acts.
345
are
separated
point
of
entry,
so
point,
and
this
and
sorry
Paul
hang
on,
because
this
doesn't
have
that
much
to
do
with
the
disclosure,
but
we
separated
at
the
point
of
entry.
B
So
when
you
let's
say
you
know,
Mr
councilman
Wenzel
pays
just
taxes
summer
taxes
which
again
your
Municipal
Taxes,
are
only
on
your
summer
taxes
right
not
on
your
winter,
but
only
on
your
summer.
Okay,
you
pay
your
summer
taxes
and
when
you
write
your
check
or,
however,
you
pay,
you
give
that
to
the
cashier
or
if
you
pay
online,
it's
automatically
separated
so
you're
at
3
45.
To
answer
your
question
directly:
isn't
a
restricted
bank
account?
It
is
restricted.
It's
in
your
general
ledger
right.
Those
are
reconciled.
We
work
together.
B
If
there's
a
question
we,
you
know
the
Comptroller
asks
me.
We
talk
frequently
we
work
through
different
issues,
but
to
tell
you
and
answer
you
that
is
already
separated.
We
already
know
how
much
we
collected
and
if
we
over
collect,
then
we
know
so.
B
That
is
you
where
you
see,
that
is
on
your
monthly
hold
on
your
monthly
report
that
you
get
from
me
per
the
charter.
Okay.
So
now,
when
it's
also
going
to
be
yeah,
I
was
gonna,
say
your
actual
to
budget
actual
numbers
to
budget
you're
going
to
see
it
there
as
well.
So
there's
your
check
and
balance
and
that's
the
purpose.
E
I
A
I
I
You
do
you
will
be
getting
another
one
for
December,
it's
a
little
behind,
because
there
were
a
couple
of
the
journal.
General
ledger
numbers
that
I
wanted
to
check
to
make
sure
that
they
were
posted
to
the
right
accounts
and
they
just
went
out
to
the
directors
asking
questions,
because
some
of
the
accounts
were
over
budget
and
I
wanted
them
to
respond
back
to
tell
me
what
they
want
to
do,
because
I
obviously
have
to
amendments.
I
E
B
And
I
was
just
going
to
add
I'm.
This
is
why
these
departments,
these
two
departments,
work
together.
They're
your
Finance
teams,
along
with
the
chief
of
staff,
has
been
very
helpful
with
recommendations
and
guidance
and
facilitating
so
we
we
are
trying
to
accomplish
those
tasks
that
need
to
be
handled
or
improved
upon,
because
we
know
that
we're
fully
aware
of
that.
But
again
you
by
separating
those
bank
accounts
and
separating
that
at
point
of
entry
when
it's
paid.
B
We
know
when
you
get
your
monthly
report
from
me.
What's
in
the
bank,
remember
your
treasurer's
office
is
about.
What's
in
the
bank,
account
the
money,
the
cash,
the
controllers
and
please
correct
me
if
I'm
wrong,
but
they're
the
booking
side,
your
general
ledger
up
to
making
sure
the
books
are
done
and
they
and
we
together
have
to
reconcile
and
if
something's
off
comptroller
king
would
let
me
know
and
we
would
meet
discuss
and
we
work
through
it.
And
yes,
there
are
things
that
have
to
be
corrected
and
we
changed.
E
B
So
and
that's
going
to
be
the
Comptroller
again
come
on
up
because
you're
talking
about
inner
funds
now
because
we
do
we
pay
payroll,
is
a
perfect
example
of
that
payroll
is
paid
out
of
the
general
fund.
Okay,
but
that's
not
a
restricted
fund,
but
there
are
like
Library
employees
get
paid
that
should
be
paid
at
a
library
right.
E
That's
the
part.
What
I
want
to
know
is
is
what
does
that
happen,
and
how
often
does
that
happen?
Okay,
because
we
constantly
take
money
out
of
the
general
fund
and
then
then
we
got
to
get
the
money
back
somehow
from
it's
one
of
those
accounts.
When
does
that
happen?
Our.
I
Bsna
system
tracks
all
that,
so
we
have
what
we
call
Inner
fund
transfer
that
will
go
from
back
and
forth
from
your
general
fund
to
your
library,
from
your
library
to
your
general
fund
and
so
on
and
so
forth.
We
have
to
do
that
through
a
warrant
which
is
a
form
that
I
send
over
to
the
treasurer
requesting
that
the
money
gets
transferred
from
one
account
to
the
next.
I
C
F
B
That
belongs,
oh
I'm,
so
sorry,
oh
so,
for
our
accounts
we
have
checking
which
does
not
bear
interest.
That's
meant
to
cover
liabilities
that
already
cut
checks,
cut
and
payments,
and
then
you
have
the
pool
counts,
which
have
a
very
small
amount
of
Interest.
That's
earned!
So
if
it's
something
that's
restricted
funds
that
are
earning
interest
that
needs
to
be
included
in
the
calculation
when
the
interference
completed.
Does
that
interest
stay
with
that.
B
Would
need
to
stay
with
the
fund
if
it's
yeah,
which
means
you
need
to
differentiate,
know
what's
restricted,
what's
not
same
thing
with
the
investment
reports.
I
keep
the
investment
funds
separated
when
I,
invest
them
like
Peg
money
is
only
invested
as
Peg
money.
It's
not
combined
with
somebody
else.
You
know
major
or
local
streets.
Those
Investments
are
all
kept
separate
for
that
very
reason.
So
when
they
earn
interest
and
right
now,
they're
earning
quite
a
bit
of
Interest,
that's
going
to
stay
with
that
money
with
that
fund,
it
stays
restricted.
You're
welcome.
A
I
know
at
one
point:
a
concern
was
brought
up
about
having
too
many
accounts
and
I
know,
there's
been
debate
back
and
forth
about
that.
I
just
want
to
get
your
input
on
there
honestly
I
tell
you
myself.
I
was
a
little
bit
concerned
about
having
too
many
accounts
versus
so,
in
other
words,
I'm
just
doing
a
hypothetical
number
here,
28
accounts
versus
having
it
and
maybe
10
accounts.
Of
course
some
have
to
be
separated.
A
B
Well,
I
know
that's
something
the
finance
team
is
working
on
and
it's
in
discussions
and
I
know
I.
Think
we're
going
to
have
a
study
session
or
request
one
before
there's
anything.
The
council
bodies
asked
to
do
with
that,
because
it
would
require
the
council
body
to
close
accounts.
Just
like
opening
accounts.
Remember
the
accounts
that
I
asked
you
to
open
were
strictly
related
to
tax
levies
and
the
restricted
in
keeping
them
so
which
I
recommend,
because
they
do
are
an
interest,
and
you
don't
want
it.
You
just
can't
co-mingle
that
money.
B
I
would
say
if
you're,
counting
your
pool,
counts
and
remember,
you've
got
Chase
and
you've
got
Comerica
and
you've
got
Dearborn
Federal,
Savings
Bank.
So
with
those
in
mind,
I'm
going
26,
Maybe,
yeah
but
remember
restricted.
There
are
some
things
and
there's
some
reasons
like
Dearborn
Federal,
Savings
Bank.
When
you
look
at
your
monthly
report,
you
notice
it's
like
600
balance
right
and
you
would
say
why
in
the
world
do
we
have
an
account
with
a
600
balance?
And
why
would
you
keep
it
open
because
it's
a
collection
site
for
us?
B
Okay,
they
collect
water
payments
and
tax
payments
they're
located
on
both
the
North
End
of
the
city
and
the
south
end
of
the
city,
which
is
convenient
for
our
senior
citizens.
Who
choose
to
use
that.
So
really
that
will
be
a
council
decision.
Quite
frankly,
I
leave
it
to
you,
the
honorable
body,
to
decide
if
you
want
to
close
that,
because
that's
part
of
the
agreement
to
have
them
as
a
collection,
remote
collection
site,
wouldn't.
A
B
Was
way
before
my
time
so
I
don't
take
it
personal
at
all
and
I'm
open
to
suggestions
but
I
believe
and
I.
Don't
want
to
speak
for
the
former
Treasurer
Mr
Riley,
whose
treasurer
for
26
years
in
the
city
but
I've,
asked
staff
that
have
known
him
nearly
that
long
and
they
will
say
and
I
do
see
his
point.
He
doesn't
believe
in
putting
all
his
eggs
in
one
basket
and
there's
some
that's
called
diversification.
Remember
when
you
talk
about
Investments
and
money,
it
has
to
be
secure
and
safe
and
it
needs
to
be
Diversified.
B
F
Have
a
quick
question?
Yes,
sir,
what
do
you
recommend?
Do
you
recommend
that
you
need
this
money
I've.
B
Made
my
recommendations
on
what
accounts
can
be
closed.
Okay
and
again,
I
think
this
I,
don't
remember
the
number
five
at
least.
Maybe
more
I.
Don't
remember.
Do
you
remember,
I'm
sorry,
A
message
even
staff.
This
is
why
we
need
a
study
session,
because
then
we
have
it
in
front
of
us
that
I
don't
have
it
in
front
of
me.
So
I
apologize.
B
C
Just
I
think
we
were
behind:
what's
it
called
the
energy
annual
disclosure
I,
don't
know
the
one
we're
behind
six
months.
Oh
and
they're
funds,
they're
gonna
have
fun.
That's
not
gonna
affect
the
new
budget.
Correct.
What
about
the
audit?
No.
B
J
B
That
is
more
with
your
book
side.
The
general
ledger
is
what
comptroller
Kings
referring
to,
and
the
name
of
your
report
is.
The
actual
budget
report
is
what
you're
referring
to
you
should
just
got
that
in
your
email
yesterday,
I
believe
was
that
what
you
said
it-
oh,
oh
I,
have
a
copy,
but
that's
why
I
have
a
copy,
never
mind.
I
didn't
say
that
no.
B
A
B
That
I'm
going
to
leave
to
the
Comptroller
if
I
may,
because
it
really
is
her
field
she's
coming
right
back,
because
the
next
part
of
your
study
session
is
the
audit,
the
annual
audit
results
and
other
things,
State
findings.
So
with
that,
my
question
is
because
this
is
a
receive
note
and
file.
It's
never
been
on
the
council
agenda
because
it's
an
administrative
function
of
the
treasurer's
office
and
again
it
was
put
on
for
transparency's
sake
right,
and
we
appreciate
the
opportunity
to
come
before
you
today
and
answer
your
questions.
B
B
A
Okay,
are
you?
Are
you
through
with
me
or
wait?
I'm?
Sorry,
yes,
we're
all
done
Paul.
Thank
you
very
much
appreciate
it.
Thank
you.
Thank
you
appreciate
it.
Thank
you.
Madam
comptroller,
councilman
I
think
had
a
question
for
you.
If
you
don't
mind.
I
The
few
that
I
have
seen
that
are
really
over
budget,
our
retiree
prior
years
and
I
think
it's
because
of
the
payouts,
and
we
probably
didn't
budget
enough
for
the
payouts.
I
So
I
do
see
that
in
a
couple
of
the
Departments
and
again
I
haven't
had
the
time
to
actually
research
that
so
I
haven't
brought
it
to
your
attention.
Yet
that's
why
I
sent
it
to
the
directors
first
to
see
how
much
they
had
actually
budgeted
for
their
retiree
payouts
or
their
payouts
for
people
who
had
left
as
opposed
to
that
we're
over
budget
on
those
those.
I
I
Yes,
overtime
is
an
issue
in
building
and
Engineering.
We
budgeted
ten
thousand
dollars
and
we're
at
fourteen
thousand
dollars
right
now.
So
that
puts
us
over
about
forty
five
hundred
dollars.
I
I
I
I
Print
well,
these
there's
a
few
here
that
I,
don't
think,
are
really
posted
to
the
right
account.
So
I
really
didn't
want
to
go
into
that
until
I
actually
looked
at
it
because
we
have
under
the
pension,
Department
The
Fringe
Benefits
is
over
budget
and
I'm,
not
sure
that
that
was
actually
posted
to
the
right
account.
I
K
No,
this
is
not
the
first
time
that
emergency
storms
is
over
budget.
I've
asked
that
question
before
we
never
budget
for
emergencies.
So
when
we
had
the
trees
that
fell
this
year,
all
of
those
emergency
pickups
contracts
that
aren't
typical
part
of
our
contracts
go
into
that
account.
So
it's
always
going
to
be
over
budget
and
it
is
up
to
the
department
director
to
either
lower
his
budget
from
any
of
his
other
sources.
Any
of
the
other
general
ledger
accounts.
I
J
Does
that
include?
Does
that
include
like
overtime
for
assaulting
and
plowing
yeah?
No,
nothing
like.
F
K
This
is
just
storms
right,
so
trees
down
having
to
call
special
people
to
do
Special,
Tree
cuts
and
cleaning
up
all
of
that
wood.
All
of
those
contracts
that
again
aren't
typically
done
by
our
staff,
and
we
need
immediate
assistance
from
contractors
typically
to
come,
help
us
out.
So
this
is
contracted
services
for
emergency
situations.
K
Yes,
and
and
by
the
way,
the
forty
seven
thousand
dollars
you
they
weren't
budgeted
at
the
beginning
of
the
fiscal
year.
They
you
approved
two
budget
amendments
already
because
of
the
emergencies
we've
had
and
each
time
we
ask
the
director
to
explain
what
type
of
emergency
was
this
so
that
you
all
understand
what
it
was
for.
So,
as
you
know,
earlier
this
year
we
had
two
really
bad
emergencies
with
windstorms.
So
that's
what
that
was
for
do.
A
A
F
I
A
You,
okay
and
typically,
what
happens.
Obviously,
when
something's
over
budget,
when
the
directors
put
their
budgets
together
to
be
brought
forward
to
us,
they
could
see
that
if
they
had
always
asked-
let's
just
say
for
a
hundred
thousand,
but
they
see
that
went
up
to
172,
then
obviously
they
have
to
sit
down
with
the
administration
and
work
out
a
little
higher
amount
to
come
back
to
us
within
their
budget
controller.
Thank
you
very
much.
Much
appreciated,
Treasurer
I
know
she's
gone,
but
thank
you
appreciate
it.
One
last
chance.
A
A
So
if
you
could
just
come
on
up
Sir
or
you,
so
if
you
could
do
us,
some
favor
introduce
yourself
and
give
us
a
little
abbreviation
from
your
end
and
then
we'll
go
ahead
and
go
with
whatever
questions
we
have
and,
of
course,
from
the
audience.
Also.
This
has
already
been
submitted,
of
course,
yes
and
approved
to
the
state,
but
I
felt
as
a
console
chair
that
we
should
have
these
one-on-one
study
sessions.
A
Today,
a
lot
of
our
council
members
can
get
further
and
further
educated
on
this
process,
but
also
just
as
importantly,
on
your
end
to
let
us
know
what
things
that
you
feel
that
the
city
as
all
cities
always
have
something
that
they're
working
on
to
to
better
themselves,
what
things
that
you
recommended
the
city
should
start
and
the
city
council
members
should
start
to
focus
on
for
this
coming
year.
Based
on
last
year's
results,.
L
Good
evening,
everyone
it's
a
pleasure
to
be
here:
I'm
Jay,
Wilde,
I'm,
a
principal
with
Allen
Young
Associates.
This
is
our
obviously
our
first
year
doing
the
audit
of
the
city.
The
audit
was
completed
and
dated
December
31st
submitted,
then
the
following
Tuesday
after
the
holiday,
so
we
do
have
what's
considered
a
timely
submission.
There
were
a
number
of
challenges
to
get
to
that
point.
We
all
you
know
worked
extremely
hard
to
get
that
done
want
to.
Certainly
thank
you
know.
L
Cindy
is
the
Comptroller
for
her
assistance,
Brian
and
his
team
from
plant
Moran.
Everything
had
to
come
together.
It's
just
something
that
takes
time.
As
you
can
tell
by
the
report
itself,
I
mean
it's
almost
a
90
page
document.
There
is
a
multitude
of
information
that
goes
in
that,
so
it
takes
time
to
gather
the
information.
L
We
know
with
teams
that
are
in
place
and
with
the
experience
that
they've
had
and
have
been
working
with
the
information,
it's
going
to
be
a
significantly
different
process,
but
the
beauty
of
it
throughout
the
process,
even
though
it
took
time
to
get
some
of
the
information
and
to
process
it.
Every
question
we
ever
asked
was
fully
acknowledged.
We
knew
we
were
going
to
get
what
we
needed.
There
was
never
any
concerns
that
the
information
was
not
going
to
be
available
or
they
were
going
to
be
challenges
with
information
gaps.
That
was
never
the
case.
L
First
of
all,
on
the
very
first
page
of
the
report,
it's
the
independent
Auditor's
report
do
just
want
to
identify
that
any
of
you
that
that
look
at
the
report
in
detail
you'll
see
the
report
looks
different
this
year,
that
is
universal.
There
have
been
some
changes
in
the
auditing
guidance,
and
the
report
letter
is
new.
It
gives
a
little
more
information.
Nothing
really
with
the
audit
itself
is
different
or
new.
It's
just
what's
disclosed
in
the
report.
There's
some
additional
information,
that's
included.
The
very
first
paragraph.
L
Now
is
the
opinion
that
does
doesn't
go
on
the
the
second
or
third
page.
It's
right
up
front
beautiful
thing
here
we
did
have
an
unmodified
opinion
as
we
fully
anticipated.
That's
the
gold
standard
of
opinions.
It
means
once
we
went
through
our
procedures.
Everything
in
our
opinion
was
fairly
stated.
So
that
starts
things.
You
know
right
out.
Also
on
the
second
page,
there's
about
four
or
five
bullet
points
that
explain
some
of
the
key
components
of
an
audit.
It
also
describes
the
concept
of
reasonable
Assurance,
which
is
a
very
important
one.
L
It's
the
way
audits
are
done.
What
that
means
is
I
can't
stand
here
before
you
tonight
and
say
with
100
certainty
that
there
are
not
misstatements
that
we
did
not
identify.
Certainly
our
procedures
are
designed
to
help
us
identify
those.
We
do
not
believe
there
are
any,
but
the
concept
of
reasonable
Assurance
means
that
we
don't
test
a
hundred
percent
of
transactions.
So
I
can't
tell
you
with
a
hundred
percent
certainty
that
there
aren't
issues
that
are
there,
but
obviously
an
audit
cannot
be
conducted
looking
at
every
single
transaction,
so.
A
L
A
L
Again,
our
procedures
are
identified
to
help
us
identify
such
things,
but,
as
an
example
I
mean
you,
you
issue
an
Untold
number
of
checks
over
the
course
of
the
year.
We
do
some
testing
of
those
disbursements,
but
not
every
single
one.
So
there
could
conceivably
be
a
check
that
was
written
in
September
that,
in
a
worst
case
scenario,
was
for
a
a
falsified
purpose.
You
know
we
don't
look
at
every
single
check,
so
I
can't
stand
here
and
say
that
absolutely
did
not
happen.
L
Our
procedures
did
not
identify
any
of
that
sort
and
our
procedures
are
and
our
sampling
methods
are
designed
to
help
us
identify
cases
like
that,
but
again,
where
we're
looking
at
a
sample
and
that's
just
the
concept
of
reasonable
versus
absolute
assurance
that
an
audit
is
undertaken
under
it,
so
I
also
do
want
to
identify.
You
know
right
now
that
also
as
part
of
the
audit,
there
is
what's
called
a
single
audit
based
on
your
federal
expenditures,
since
your
federal
expenditures
were
above
the
750
000
threshold
that
will
be
tested.
L
That
is
ongoing
as
we
speak,
there's
a
different
time
frame
with
that
the
state
does
not
require
the
single
audit
to
be
submitted
within
the
six-month
time
frame,
as
the
financial
audit
is
so
that
is
actually
due
March
31st.
So
everything
is
still
on
time
with
that
for
2022,
but
that
is
still
ongoing
with
the
the
rush
to
get
the
financial
audit
done,
it
just
made
no
sense
to
squeeze
in
the
single
audit
as
well,
so
that
is
ongoing
as
we
speak
so
based.
A
On
your
recommendations,
there's
a
lot
of
companies,
obviously
different
companies
that
do
Audits
and
we've
traditionally
worked
with.
You
know
plant
Moran,
but,
as
you
are
aware,
because
we
had
hired
plant
Moran
worked
with
our
controllers
and
our
Administration
obviously
would
have
been
a
conflict
of
interest
to
have
them.
Do
our
audit.
Therefore,
we
as
a
body
is
a
council
body,
made
the
choice
to
go
with
your
firm.
A
L
Yes,
and
if
we're
referring
to
to
with
the
the
single
audit,
the
single
audit
is
in
general
The
Forum,
where
not
only
are
non-compliance
issues
identified
relating
to
the
federal
expenditures,
that's
also
the
general
Forum,
where
significant
deficiencies
and
material
weaknesses
in
your
financial
reporting
is
also
reported.
However,
in
a
case
such
as
this,
where
the
single
audit
is
issued
subsequently,
after
the
financial
audit
is
completed,
we
still
do
all
of
the
work
relating
to
the
internal
controls
over
financial
reporting.
L
That
is
what's
done
on
a
government
auditing
standards,
which
is
what
happens
when
you
have
a
single
audit
So
within
this
audit
report.
In
the
back,
we
do
include
the
three
findings
that
were
identified
relating
to
financial
reporting
and
material
non-compliance.
So
what
the
single
audit
will
now
only
report
additionally,
is
if
there
were
to
be
any
findings
relating
to
compliance
with
federal
guidelines
with
your
federal
programs.
It
would
be
reported
in
that
document,
but
instead
of
in
that
document,
your
financial
reporting
compliance
findings
are
included
within
the
document
that
was
was
already
issued.
E
You
know
I
I,
one
of
the
first
things
I
do
when
we
get
these
things,
I
go
right
sure
to
those
deficiencies,
yes
and
and
I
think
the
city
has
done
a
good
job
in
the
last
couple
years,
getting
rid
of
a
lot
of
deficiencies
that
plant
Moran
came
up
with.
You
know
they
kept
giving
it
to
us
the
same
ones
over
and
over
again,
then
you!
Finally,
you
are
cleaning
some
of
that
stuff
up.
E
You
just
can't
clean
them
all
up
at
one
end
and
I'm
sure,
with
all
the
expenditures
and
money
received
and
we're
gonna
have
something
somewhere.
D
L
It
it
there
sure,
isn't
and
that's
very
well
put
because
the
the
thing
with
findings
as
well
is
when
they
ultimately
get
corrected.
They're
still
going
to
be
a
lag
effect
here,
you're
always
going
to
see.
So
that's
what
really
we're
seeing
here.
We
still
got
three
items
that
are
identified
as
findings,
that's
down
from
what
you've
had
in
the
past
and
really
with
the
items
that
are
here.
L
That's
just
a
carryover
factor
Because
by
the
time
the
2021
audit
was
completed,
and
by
the
time
you
had
changes
in
the
Comptroller's
office
and
plant
Moran
was
bought,
brought
on
board
to
assist
into
that
Financial
function,
problems
that
already
occurred
during
fiscal
2022..
So
my
expectation
and
anticipation
is
that's
going
to
be
even
cleaner
in
2023
and
we're
going
to
get
to
the
point
where,
instead
of
deficiencies
and
weaknesses,
we
maybe
just
have
a
couple
General
comments
that
don't
reach
that
threshold
or
just
some
comments
and
recommendations.
A
L
E
A
Now,
what
processes
do
you
have
in
place
and
I
don't
know
if
it's
a
conflict
of
interest
honestly,
because
being
that
we
have
plant
Moran
working
with
our
controller's
office
right
now,
by
putting
better
procedures
and
and
basically
just
better
practices
in
place,
is
it
considered
a
still?
Is
it
still
considered
a
conflict
of
interest
for
you
to
be
working
directly
with
plant
Moran
being
that
they
were
the
previous
Auditors
because
of
the
current
Auditors,
but
obviously
you
do
in
general
the
same
things
as
companies.
L
No,
we
we
do
work
with
with
both
parties,
and
this
is
a
very
common
relationship
and
there's
no
conflict,
because
what
has
happened
is
plant
has
went
from.
You
know
a
function
where
they
are
giving
an
assertion
moving
into.
You
know
the
the
side
of
things
where
they
are.
They
are
working
directly
with
with
the
numbers,
so
it
would
be
a
conflict
if
it
went
the
other
way
around.
L
If
you
know
they
went
from
from
doing
the
numbers
throughout
the
year
and
then
stepped
in
and
then
audited,
essentially
their
own
work
stuff
right
exactly
so
so
it
can't
go
that
direction,
but
going
the
direction
that
it
did.
You
know
happens
regularly
and
there's
no
problem
or
conflict
with
that,
because
we
are,
as
the
audit
firm
we're
the
independent
third
party.
You
know
looking
at
the
information,
so
even
though
plant
Moran
did
the
audit
in
2021
and
they're,
putting
helping
put
the
information
together
in
2022.
L
L
L
E
We've
had
issues
in
the
past.
There
was
a
lot
of
issues,
I
think
everybody's
cleaned
it
up.
Black
Moran,
you
know
over
the
years
has
constantly
told
his
Council.
What
was
there
but
fixing
it
was
another
Pro.
You
know
another
issue
and
things
are
getting
better.
Absolutely
it's
just
a
group
of
good
people
coming
together
and
solving
things
I
I.
Thank
you
very
kindly
for
everybody
working
so
hard
to
do
it.
Thank.
A
You
and
I
know
the
councilman
mentioned
it,
but
one
of
the
things
I
guess
me
and
councilman
Ray
musket,
being
one
of
the
older
guys
on
the
council.
Here
the.
A
A
L
Actually,
from
our
perspective,
as
with
our
first
year
of
working
with
the
city,
everything
is
looking
Rosy
from
our
side,
because
any
of
the
issues
you've
taken
steps
and
have
made
changes,
there's
new
people
in
key
positions
and
there
have
been
changes
that
have
been
made.
So
we
haven't
seen
any
of
that.
You
know
stuck
in
the
mud
and
the
same
things.
L
You
know
other
clients
that
I
work
with
see
that
regularly
we've
got,
you
know,
comments
that
have
been
there
for
five
six
years
and
and
no
end
in
sight
and
that's
always
a
bad
sign.
It
means
things
just
aren't
being
being
taken
seriously
enough
and
the
the
Imp,
the
implications
just
aren't
being
realized.
But
but
here
you
know
clearly
changes
have
been
made,
there's
positive
progress,
that's
being
made
and
that
really
you
know,
presents
itself.
E
You
know
it's
up
to
us:
Council
people
in
the
administration
to
give
our
Comptroller's
office
all
the
tools
necessary
to
complete
the
process,
and
you
know
she's
only
one
person
and
can't
do
it
all
by
herself,
and
we
got
to
figure
a
way
to
give
her
more
tools
to
to
fix
it.
L
Absolutely
and
with
plant
Miranda
I
mean
there's
other
firms
out
there.
Also
that
do
what
they
do,
but
you
know,
speaking
from
from
our
experience
with
the
firms
we've
worked
with,
I
mean
we,
we
think
the
work
the
plant
done
is
just
exceptional.
So
anytime,
we
see
you
know
a
city
or
entity
that
utilizes
them.
That's
always
a
good
sign
to
us
that
we'd
like
to
get
involved,
because
we
know
the
quality
of
work,
we're
going
to
see.
A
That's
good
to
know
so,
for
the
controller
and
for
our
plant
Moran
representative.
Is
there
anything
that
you
feel
that
us
as
a
body,
if
nothing
else
at
least
put
it
on
our
radar,
that
we
could
do
to
help
make
your
jobs
and
I
don't
mean?
The
controllers
talked
a
little
bit
about
this
I?
Think
your
jobs
better
easier
and
then
continue
to
keep
the
city
moving
forward
and
continuing
to
have
our
Auditors
come
in
with
a
smile
on
their
faces
that
were
you're,
doing
I,
say
pretty
good
job.
So,
let's
start
with.
A
I
A
Obviously,
they're
going
to
have
a
plan
councilman
as
far
as
okay,
they're,
taking
out
just
just
throw
out
I,
don't
know,
let's
say
ten
thousand
dollars
out
of
America
they're
gonna
have
a
plan.
Okay,
we're
closing
out
the
commercial
account
at
ten
thousand
dollars,
but
we're
gonna
move
it
to
X
account.
So
this
is
where
the
controller
and
the
treasurer
and
administration
had
to
put
together
a
game
plan.
H
Right
not
so
chair,
yes,
also
I
mean
Brian,
Brian
and
I.
We
met
for
an
hour
today
and
we
won
over,
so
they
have
a
spreadsheet
of
some
of
the
things
that
they
actually
what
they're
doing
as
they
go
they're
some
of
the
issues
that
they
identified,
some
of
it
completed,
have
completed
or
not
completed,
and
you
know
one
of
them
obviously
is
for
both
a
comptroller
and
the
treasurer's
office
that
we
need
to
work
on.
H
But
in
addition
you
know
they
have
the
bank
trying
to
limit
the
amount
of
bank
accounts
that
we
have.
So
obviously
we
will
we
will
present.
You
know
Brian
I'm
sure
he's
going
to
be
talking
about
that
as
well.
So
they
do
have
a
lot
of
recommendations
and
that's
something
we
it
has
to
get
done.
H
You
know
to
make
things
better,
so
we
can
run
efficiently
in
the
city
so
right
now,
there's
just
so
much
stuff
going
on
and
we
we
do
have
to
have
a
better,
more
efficient
way
to
do
business
in
the
city
and
right
now,
there's
just
so
much
stuff
going
on,
and
that's
one
of
the
reasons
that
you
know
I
mean
you
know
I
want
to.
Thank
you
guys.
You
know
you
guys.
I
know.
Roger
was
rough
on
you
guys.
H
H
Sorry,
for
you
know
calling
you
on
vacation,
so
we
were
freaking
out
because
we
wanted
to
get
the
audit
done
and
but
we
we
don't
have
to
get
do
this
if
we
had
an
efficient
way
to
do
things
and
that's
what
play
Moran
is
actually
trying
to
help
us
to
be
more
efficient
and
the
way
that
you
know
there's
a
lot
of
issues
that
we
have
to
iron
out,
and
this
is
something
that
wasn't
just
done
overnight.
This
is
stuff,
that's
been
going
on
for
the
last
20
30
years.
A
Yeah,
some
of
the
processes
had
fallen
way
behind
over
the
years
and
and
some
of
it
was
Antiquated
to
say
the
least.
I
haven't
spoken
with
multiple
controllers
over
the
last
few
years,
so
I'm
glad
plant,
Moran
and
and
I
think
the
council
body
for
approving
it
has
come
on
board
and
continuing
to
work
with
our
great
controller.
To
make
this
thing
go
the
right
direction.
J
Council
chair
what
I
wouldn't
be
doing
my
job?
If
I
didn't
mention
that
Moran
Gap
is
the
the
company
or
the
entity,
that's
helping
you
out
in
the
controller's
office
that.
J
I
I
I
J
I
The
last
time
I
checked
was
about
438
000.
If
I
recall
correctly,
I
don't
have
that
number
right
in
front
of
me,
but
I
can
definitely.
J
Is
that
now
we're
we're
just
that
budget?
Because
if
we
keep
the
mind
for
another
six
months,
then.
M
E
M
I
And
that's
why
I
think
it's
important
that
the
budget
actual
goes
out
to
you
and
you
actually
pay
I,
don't
want
to
say
pay
attention,
but
you
actually
look
at
it,
because
that
does
tell
you
where
we're
at
on
that
specific
day.
However,
the
reason
that
it's
I
reluctantly
send
it
because
I'm
not
100
ick
comfortable
with
the
numbers
that
I
have
right
now,
because
of
the
way
that
the
Comptroller
and
the
treasurer
department
is
running
at
this
time.
I
E
I
I
And
I
believe
that
when
plant
Moran
had
started,
I
think
their
their
Vision
was
that
they
would
be
able
to
get
this
a
city
up
and
running
within
the
within
two
years
and
what
it's
been
almost
a
year
now.
So
you
know
we're
we're
looking
to
maybe
cut
that
down
to
18
months.
You
know,
give
us
another
six
months
and
get
some
quality
knowledgeable.
I
In
your
toolbox-
yes,
yes,
yes
and
and
plant
rank,
definitely
vouch
for
that,
because
they've
been
here,
they've
seen
the
disgruntlement
that
we
have
between
the
Departments
and
trying
to
get
the
information
and
the
issues
that
we've
had
that
are
major
issues
with
the
bank
reckon
bank
reconciliation
statements.
I
can't
tell
you
how
difficult
that
is
because
of
the
different
bank
accounts
and
how
it
gets
moved
from
one
account
to
the
next
and
then
back
to
this
account
then
over
to
here
and
trying
to
follow.
That
trail
is
extremely
difficult.
A
They
had
to
you
know
one
of
the
advantages
of
multiple
banks.
Sometimes
you
go
to
different
banks
because
they
give
a
little
bit
more
interest,
but
obviously
with
interest
rates.
Nowadays,
it's
it's
a,
in
my
opinion,
almost
an
insignificant
difference.
Yes
for
the
problems
that
it
causes
by
having
too
many
accounts.
A
H
Chair,
it
was
really
interesting.
I
had
a
meeting
with
the
DCC,
you
know
we're
part
of
obviously
DCC
community
and
one
of
the
treasurers
from
another
city
he's
actually
been
working
on
a
system
with
trying
to
consolidate
accounts
he's
been
doing
it
for
the
last
five
six
years
and
they
actually
saved
they
had
they
didn't
have
as
many
accounts
as
we
did.
H
They
had
less
than
half
what
we
have
right
now,
actually
less
than
probably
a
third,
so
they
narrowed
it
down
to
even
a
third
of
that
and
they
were
telling
he
was
telling
me
that
they
actually
saved
hundreds
and
thousands
of
dollars
in
in
fees
that
were
hidden
fees,
that
you
know
they
were
not
aware
of.
So
this
is
something
that
you
know.
I
asked
you
know
plant
Moran.
Actually
we
talked
about
you
know.
When
we
look
at
the
accounts,
there's
certain
things
we
need
to
track.
H
You
know
we
need
to
go
back
and
that's
one
of
the
things
that
you
know
I
mentioned
at
the
last
meeting.
I
want
to
look
at
every
account
to
see
how
much
fees
that
we're
having
to
pay
as
a
city
to
see
if
we
can
save
money
from
some
of
the
fees
there's
a
lot
of
banks.
You
know
that
want
our
business,
so
we
want
to
make
sure
that
you
know
we
have
the
best.
H
You
know
best
bank
that
we
can
actually
have
less
fees
or
you
know
more
interest,
so
I
don't
think.
We've
looked
at
that
I.
Don't
think
we
went
out
to
check,
but
we've
talked
you
know.
There's
like
I
said
talk
to
multiple
cities
in
different
meetings
that
I
go
to
from
the
cww
to
the
Dua
DCC
meetings,
and
you
know
everybody's
doing
the
same
thing:
they're
going
out
they're
trying
to
get
the
best
rate.
H
You
know
best
banks,
you
know
that
can
give
them
the
best
rates
and
they're
not
paying
access
fees
and
there's
a
lot
of
fees
that
the
banks
are
imposing
on
cities
that
you
know
people
are
not
paying
attention
to
and
it's
it's
very
significant
I'm
talking,
hundreds
and
thousands
of
dollars.
You
know
a
year
that
is
causing
you
know
the
cities,
so
we're
going
to
look
at
that.
H
You
know
plan
Ryan's,
going
to
help
us
forget
that
as
well
and
and
I
know,
you
know,
I
mean
we've
been
discussing
that
you
know
over
the
last
times
that
we
met
with
Brian,
and
today
we
discussed
that
so
there's
you
know,
there's
there's
a
lot
of
a
lot
of
things
that
we
have
and
works,
and
we
just
like
I
said
well
have
to
work
together,
trying
to
have
a
better
process,
and
when
you
talked
about
you
know,
you
know
you
guys
are
part
of
the
meetings
we
had
when
we
did
the
meeting
at
Riverside
trying
to
get
somebody
well,
we
did
approve
both
times
with
the
plant.
H
Moran
Gap,
so
help
us
with
this
process
the
training.
So
that's
something
that
that
they're
going
to
help
us
as
well.
You
know
when
we
do
get
an
accountant.
We
talked
about
last
time,
they're,
going
to
help
that
person
you
know
get
up
to
speed
to
see.
What's
going
on,
you
know
see
what
we
need
to
fill
that
Gap
beautiful.
Thank.
N
Good
evening,
Amy
I
would
like
to
thank
Jay
and
his
team.
It
the
audit
while
difficult,
because
it
was
a
first
year
and
all
the
work
that
we
were
having
to
do.
We've
worked
together
enough
in
this
capacity
over
the
years
in
many
cities
that
there's
a
certain
level
of
trust.
Thank
you
for
the
compliments
and
it
goes
both
ways.
We
know
that
they
are
going
to
do
everything
that
they
have
to
do.
N
They
will
break
their
backs
in
order
to
hit
a
deadline
and
I
very
much
appreciate
that
Jay
and
is
all
of
the
compliments
that
were
being
talked
about
earlier,
is
wonderful
to
hear
and
thank
you
for
those,
but
please
don't
think
that
you're
anywhere
near
the
finish
line,
so
the
the
audit
may
have
had
fewer
findings
and
the
numbers
that
were
presented
from
the
city
to
the
Auditors
to
be
audited
were
materially
correct.
N
You
had
to
see
what
how
the
sausage
was
made
to
get
to
that
part.
So
you
asked
the
question
of
what
can
be
done.
Absolutely
the
Comptroller's
office
needs
to
increase
the
the
size
and
skill
level
in
terms
of
its
people,
but
probably
even
more
important
than
that
is
correcting
the
very
stale
and
out
of
date,
processes.
N
There's
still
way
too
much
paper,
there's
still
way
too
much
manual.
Adjustments
that
get
made
manual
processes
that
happen,
the
bank
accounts
is
probably
the
biggest
one
of
that
you
have
40
some
and
I
think
you
can
get
away
with
five
or
six
and
yes,
there
will
definitely
be
savings,
Financial
savings
and
not
in
time
just
how
much
you're
paying
us
to
reconcile
40
accounts
to
try
to
catch
up
when
it
could.
A
C
A
F
F
F
D
Yeah,
beginning
of
you
know
where.
E
N
Or
when,
when
are
we
going
to
see
it?
Okay,
so
that
it
that
falls
to
the
treasurer,
the
treasurer
should
be
providing
a
regular
at
least
quarterly
reporting
to
the
the
governing
body?
N
I
I
have
nothing
to
do
with
that
part
of
it,
so
I
I
really
can't
speak
to
whether
you
got
it
whether
it
was
late.
I
have
no
idea.
Well,
then,
do
you
know
if
there's
40
or
not
well,
I
do
because
we're
reconciling,
though
so
then
you
do
have
access
to
them.
Yes,
they're,
not
quite
through
Bible
31.,.
D
A
Have
to
remember
Planet
Moran's
primary
purpose
when
we
hired
them
on
is
we
were
consistently
getting
in
the
audits
that
I
mean
it
was
just
a
lot
of
deficiencies
and
the
reason
there
was
a
lot
of
deficiencies
is
for
lack
of
better
words.
A
Our
city
for
many
many
years
was
run
under
Fred,
Flintstone
and
Barney
rubble's
accounting,
and
we
brought
them
out
and
put
in
processes
in
place
and
and
to
bring
a
lot
of
stuff
up
to
date,
and
that's
one
of
the
reasons.
Also.
We
had
a
lot
of
turnover
with
controllers.
We
had
many
controllers
eventually
honestly
leave
just
because
they
were
frustrated,
I
mean
just
things.
You
were
Squiggy
yeah
Squiggy,
so
the
everything
was
just
so
far
behind
when
they
come
in.
A
N
We're
trying
to
get
to
the
point
of
putting
the
processes
in
so
the
audit
was
later
than
what
it
normally
had
been
and
finished
later.
That
is
nothing
on
on
Alan
Young.
That's
on
the
fact
that
within
the
city
the
you
became
unauditable,
which
is
that's
why
plant
Moran
gave
we
vacated
the
role
of
your
auditor,
because
we
could
the
PM
Gap
group
could
serve
you
better
than
than
we
could.
As
the
audit
auditors
we're
still
reconciling
bank
accounts
trying
to
get
caught
up
to
today.
N
So
the
audit
is
June
30th
six
months
ago
and
it
took
us
a
full
six
months
exactly
to
12
31
in
order
to
get
the
records
up
to
date
and
auditable
and
go
through
the
audit
process.
So
my
team
today
is
still
reconciling
bank
accounts,
July
August,
September
October,
and
we
will
get
current
and
when
we're
current,
we
want
to
consolidate
as
many
of
those
accounts
as
possible
to
save
time
going
forward.
N
The
the
comment
made
about
how
much
planner
has
been
paid.
Absolutely
it
is
a
lot
and
we
would
like
to
work
ourselves
out
of
a
job
so
that
we
can
work
toward
things
that
are
more
valuable
than
Bank
reconciliations.
The
the
process,
improvements
that
are
possible.
We
can't
get
there
until
the
records
are
up
to
date,
so
we
want
to
get
there.
We
want
to
fix
you
and
then
there
are
a
lot
of
other
communities
that
could
use
our
help
too.
A
So,
just
to
clarify
for
some
of
the
council
members,
when
you
have
an
auditor
in
place,
they'll
they'll
say
what
deficiencies
are
in
place.
The
issues
that
the
Comptroller's
office
have
has
a
in
any
City,
not
just
in
our
city,
so
just
because
they
find
stuff
on
the
audit
doesn't
mean
we're
A
Bad
City
every
City's
got
issues
with
their
audits,
but
then
then
they
put
what
they
recommend
needs
to
be
worked
out,
but
they're
not
going
to
put
together
the
step-by-step
plan
or
the
logistics
part.
A
N
E
So
what
so,
I
I
fully
understand
that
and
I've
been
talking
to
the
Comptroller
and
to
the
administration
quite
a
bit
on
this
and
I'm
I'm
fully
in
on
this
okay,
as
long
as
we
are
able
to
you
know,
negotiate
through,
you
know,
restricted
funds
and
make
sure
that
they're
protected
of
that
nature,
because
I
think
that's.
What
drove
myself
about
a
an
audit
before
is
because
I
didn't
know
what
was
happening
with
restricted
funds.
Okay,
so
now
I
believe
we
can
get.
E
We
have
a
handle
on
it,
and
sometimes
you
got
to
spend
a
dime
to
make
a
dime
okay
to
actually
spend
a
dime
to
make
a
dollar.
You
know,
as.
N
Of
June
30
2022,
we
know
where
everything
is
and
where
it
should
be,
because
that
was
the
completed
audit.
So
now
the
last
six
months,
things
because
processes
aren't
good
things,
end
up
in
the
wrong
place
and
what
my
team
is
doing
right
now
is
finding
those
mistakes
and
fixing
it,
but
those
mistakes
are
going
to
keep
happening.
The
process
is
going
to
continue
to
be
very
cumbersome
until
we
narrow
it
down
to
fewer
accounts
and
utilize
the
technology.
The
way
it
is
intended
to
be
used.
E
E
N
Were
able
you
were
getting
to
the
right
place
every
fiscal
year,
but
it
was
way
too
hard.
It
was
way
too
time
consuming.
It
was
way
too
inefficient
and
then
at
some
point
you
did
cross
the
line
where
we
felt
last
year
as
Auditors.
We
could
no
longer
do
our
job
with
the
way
that
City
Finance
was
was
operating
in.
E
A
A
J
J
J
J
N
I'm
certainly
happy
to
come
and
and
talk
about
your
budget,
your
budget,
the
actual
the
balance
sheet,
the
financial
statements
anytime,
you
want,
if
there's
ever
a
question
about
where
or
how
did
this
money
get
spent?
Where
did
it
come
from
and
where
did
it
go?
There's
always
an
answer
for
that.
We
can
certainly
get
that
for
you.
A
And
councilman,
this
is
why
so
like
what
we
are
doing
here
today
is
not
traditionally
done
at
a
council
meeting
I
made
the
decision
to
do
this,
because
I
feel
that
as
all
of
us
as
council,
members
should
be
able
to
have
the
opportunity
to
ask
a
lot
of
these
questions
that
maybe
during
a
regular
council
meeting
when
we're
voting
on
this,
we
can't
realistically
be
here
like
right.
Now,
we've
been
an
hour
and
a
half
on
this.
We
can't
realistically
ask
questions
for
an
hour
and
a
half
during
regular
council
meeting.
A
It's
just
not
practical.
That's
why
I'm
having
this
so
anytime.
You
have
something
that
you
feel
in
your
opinion,
as
a
councilman
that
you
know
this
is
something
I'll
look
into
it.
Have
you,
let
me
know,
and
as
long
as
it's
reasonable
I'd
be
more
than
happy
to
set
up
a
study
session
with
him,
and
maybe
our
controller
of
course
councilman.
You
had
a
question
so.
F
F
You
were
going
to
train
some
of
these
employees
and
bought
the
treasurer's
office,
the
Comptroller's
office,
so
that
the
the
person,
the
Comptroller,
is
not
doing
the
work
for
the
person,
the
treasury,
the
person,
the
treasurer's,
not
doing
the
work
for
the
Comptroller,
because
what
we're
seeing
is
double
the
amount
of
work
has
been
done
by
individuals
and
we're
not
being
efficient
with
timing
and
double
the
work
and
there's
just
a
lot
of
mistakes
that
were
happening.
That
was
the
thing
that
you
kind
of
came
back
and
told
us.
Do
you
remember
that?
N
Are
still
yes,
some
of
the
processes
have
not.
We
have
not
been
able
to
change
them,
yet
it's
a
function
of
time
it
just
prioritizing
getting
the
audit
done
getting
the
records
clean,
getting
the
bank
wrecks
done.
All
the
time
spent
doing.
That
cleanup
is
time
that
we
could
have
had
that
other
stuff
not
needed
to
be
done.
That
could
have
been
allocated
toward
process
Improvement.
What
is
our
next?
Six.
N
It
is
it's
a
list
of
right
now,
30
issues
that
we've
identified
to
date
and
thank
you.
Marianne
we've
cleared
I
I,
don't
know
the
numbers.
Forgive
me,
we've
cleared
so
many
of
them,
so
many
are
in
process,
so
many
are
still
needing
to
be
addressed,
but
those
30
items
are
primarily
process
issues
to
stop
doing
what
is
currently
happening
and
change
to
a
better
process
and
for
the
most
part
folks
have
been
willing,
they're,
they're,
open-minded,
but
at
the
same
time,
they're
used
to
doing
their
job.
N
A
Yes,
either
for
yourself
or
a
gentleman
from
Young
here
there's
what
we're
looking
at
here
is
at
roughly
about
what
I
see
roughly
about
45
bank
accounts
and
I
never
told
it
was
possibly
28..
K
I
just
want
to
clarify
one
thing:
when
the
treasurer
was
speaking
earlier,
she
was
potentially
only
speaking
about
the
bank
accounts
that
are
on
the
left
side
of
your
account,
which
are
not
investment
accounts
the
right
hand
of
the
document
that
I
shared
with
you
is
the
investment
accounts
again
for
accounting
purposes
and
the
audit
we
count
both
we
have
to
look
at
Investments
and
your
regular
day-to-day
operational
bank
accounts
right.
The
other
document
that
I
shared
with
you
is
the
treasurer's
balance
report
that
she
shares
with
you
every
month.
K
A
Okay,
so
the
question
I
have
for
you:
Brian
is
with
so
many
bank
accounts
for
cities
of
our
size,
because
obviously
it
makes
a
difference.
What
size,
City
LA
is
going
to
be
obviously
totally
different
than
you
know:
Joe
Smalls,
City,
Iowa
sure,
but
what's
other
similar
cities
are
size
in
the
area.
How
many
bank
accounts
on
average?
Do
you
see
with
them
five
to
ten
five
to
ten,
okay
and
I'm?
A
N
To
shut
them
down,
I
realize
that
we've
made
the
suggestion
to
close
many,
if
not
most
I
I
can't
speak
to
why
it
hasn't
happened,
or
if
some
of
it
is
in
process
and
about
to
happen
that
that's
entirely
up
to
the
treasurer.
Well,
the
treasure
you
would
have
to
approve
have
to
approve
it,
because
previous
councils
have
approved
the
creation
of
some
of
those
bank
accounts
or
the
opening
of
some
of
those.
And
so,
if
you
voted
to
open
it,
you
should
vote
to
close
it.
N
But
we
we
talked
earlier
about
that
road
map
of
here's.
The
X
number
that
we
have
currently
and
we're
going
to
move
it
to
five
six:
seven,
eight,
whatever
the
the
right
number
is,
and
here's
how
it's
going
to
go
so
Council
will
be
provided
that
and
you'll
have
opportunity
to
review
it
and
and
hopefully
bless
it.
Okay,.
A
So
I
on
my
end
again
and
from
my
little
perspective,
I
was
talking
to
the
expert
being
yourself
and
Treasurer
controller
Administration
I'm,
all
in
favor
of
shutting
down
a
lot
of
these
accounts.
I
just
think
it's
absolutely
crazy
that
we
have
that
many
on
there,
so
I
will
definitely
be
in
favor
and
and
I
I
would
suggest
to
the
treasurer's
office.
K
I'm
sorry
I
feel
like
we're
going
really
in
depth
into
the
bank.
Closing
discussion
and
we've
discussed
this
in
our
finance
team
and
I
would
ask
that
you
call
for
a
study
session
as
soon
as
possible,
where
the
treasurer
will
be
present
so
that
we
can
discuss
this
and
then
vote
on
which
accounts
you
do
recommend
to
close
down
and
hear
the
reasoning
as
to
why
some
of
those
were
opened
in
the
first
place
by
your
predecessors
and
prior
treasures
and
current
treasurers.
K
E
Okay
I
mean
they're
dealing
with
so
many
cities.
That's
what
they
get
paid
to
do.
Plant
Moran
doesn't
tell
me
how
to
fix
a
machine
I'm,
definitely
going
to
tell
them
how
to.
H
Also,
like
I
said
when
these
accounts
I
mean
I,
know
that
you
guys
question
that,
like
who
opened
the
account
want
to
do
open
them
and
hey.
We
didn't
approve
this
so
for
somebody
to
provide
that
console
is
when
these
accounts
were
open
and
who
authorized
for
them
to
open.
So
I
think
this
would
be
something
that
you
guys
would
find.
K
K
O
Thank
you,
Council,
chair,
here's,
my
question
so
currently
coming
to
Mike.
Currently
the
city
of
Dearborn
Heights.
It's
all
in
our
audit
report.
The
printed
Auto
report,
audit
report-
I
don't
have
in
front
of
me-
is,
if
you
know
the
city
of
Dearborn
Heights,
has
how
many
bank
accounts
open,
open
or
closed
right
now,
as
of
today,
as
of
January.
N
K
O
And
plant
Moran
I
just
heard
you
say
that
a
city
like,
for
example,
the
size
of
Los
Angeles.
They
would
have
how
many
banks.
A
N
O
A
O
O
N
O
E
O
Didn't
recall
tip
of
my
tongue
that
she
did
work
for
the
treasurer's
office
for
a
long
time
under
John
Ryan,
yeah.
N
N
More
statement,
sir,
if
I
can
so
I
just
want
to
make
sure
that
everyone
understands
it's
not
wrong
to
have
bank
accounts,
it's
not
illegal
to
have
so
many
it's
a
matter
of
efficiency
in
a
matter
of
cost
so
by
by
we're
not
looking
to
fix
a
a
thing
that
you're
doing
incorrectly
by
any
rule
or
law.
It
is
purely
an
issue
of
making
the
city
run
more
efficiently
and
save
money.
N
O
O
Last
question:
God
Brian
last
question
number
one:
you
know
any
other
City,
not
Dearborn
Heights,
that
has
more
than
10
bank
accounts
open.
N
I
can
tell
you,
though,
that
one
of
my
clients,
a
village
in
Monroe
County,
one.
F
The
original
point
on
Rachel
go
ahead.
She.
P
Hey
guys
Rachel
the
point:
Eric
Street,
Dearborn,
Heights
I.
Don't
really
have
any
comments
about
the
audit
over
the
disclosure
at
this
time.
Great
job
guys,
but
I
do
have
a
comment
that
you
guys
hit
180
legs
and
dropouts
in
the
zoom
call
on
the
residence
side
of
things.
So
just
so,
you
guys
know.
I
was
tracking
that
and
hit
180..
So.
A
A
Rachel,
were
you
all
set
hello
on
once
twice
so
for
those
on
the
audience.
Unfortunately,
this
is
something
we've
been
very
familiar
with
in
our
I.T.
Director
is
continuing
to
work
on
us
between
himself
and
the
zoom
peoples
home
beyond
our
personal
control,
but
it
is
on
the
radar
anybody
else
on
zoom
in
any
questions
all
right.
One
last
question
from
councilman:
oh.
K
I'm
sorry
I'm
just
waiting
for
public
comment,
but
if
it's
okay
with
you
I
would
like
to
make
an
announcement
as
I've
been
talking
to
all
of
you
for
the
last
couple
of
weeks,
we
have
our
American
Rescue
plan,
ACT
public
forums.
We
now
have
a
flyer.
K
The
meetings
are
going
to
be
on
February
15th
at
10
A.M,
it's
going
to
be
here
in
the
council
chambers
and
at
6
PM
we're
going
to
do
it
at
the
Justice
Center
to
try
to
accommodate
for
different
groups
in
our
city.
Again,
there
is
a
little
QR
code
in
the
flyer
for
people
to
go
in
and
fill
out
the
surveys.
We
want
to
make
sure
that
we're
hearing
the
resident's
opinion
with
what
we
can
do
with
the
24
million
dollars
that
we
received
with
American
Rescue
plan
act
funds.
K
C
A
And
for
those
in
the
audience
or
on
Zoom
they're,
not
familiar
are
probably
the
money
that
we
received
in
federal
funds
because
of
the
covet
about
approximately
two
million
of
it
has
already
been
used
by
the
city,
but
we
have
an
additional
22
million
available
for
us
to
use
if
I'm
not
mistaken
by
the
end
of
the
year
next
year.
Is
that
correct?
No
I
thought
it
was
a
deadline,
time
deadline.
We.
O
You
Mariana
councilman
glad
thank
you
and
one
last
statement
for
Mariana
and
for
Brian
and
for
our
new
comptroller.
Our
current
Treasurer
made
the
statement
that
it
wasn't
in
the
last
calendar
year
that
she
had
secured.
These
were
the
exact
words
she
used
and
I'm,
not
going
to
mention
her
name.
She
had
secured
24
million
dollars
and
then
number
two
I
I'm
pretty
sure
at
that
time.
O
Well,
when
she
made
it
all
that
that
whole
amount
should
have
been
deposited
in
our
bank
account
and
I'm
positive
that
at
that
time,
none
of
the
ARA
money
was
in
fact
deposited.
Does.
A
That
make
sense:
I,
don't
recall
that
statement
so
I'm
not
going
to
say
I.
O
No
no,
but
when
the
statement
was
made,
it's
hereby
choose
my
words
carefully
understand
that
on
December
31st,
2020
2020,
our
current
treasure
was
our
current
treasurer
and
at
that
time,
when
that
statement
was
made,
I
know
for
a
fact.
It
was
not
correct,
but
just
the
wording
she
used,
which
was
during
a
council
meeting
that
she
had
secured
24
million
dollars.
O
K
Chair
may
I
offer
some
clarification,
I,
don't
know
about
the
statement
or
when
it
was
made,
but
the
arpa
fund
disbursement
happened
in
two
occasions.
We
received
12
million
in
July
of
2021
and
we
received
the
other
12
million
in
July
of
2022..
If
you
look
at
the
monthly
Treasurer
report
to
the
first
account
to
there,
it's
a
separate
bank
account
for
your
arpa
revenues,
there's
22
million
114
and
463
dollars.
K
As
you
know,
during
the
budget
season
you
authorized
for
about
two
and
a
half
million
dollars
to
be
moved
back
to
the
general
fund.
As
part
of
our
Revenue
loss
allocations,
there
will
be
a
little
bit
more
of
that.
Revenue
loss
allocation
coming
your
way
in
the
next
budget
season
and,
of
course,
during
the
public
hearings,
where
we're
going
to
try
to
explain
some
of
those
items
as
well.
Okay,.
A
O
At
all,
here's
just
assume
that
a
I
know
when
our
current
Treasurer
took
office
right
because
I
was
the
opponent
right
and
that
assumed
that
statement
was
made
the
day
after
she
took
office
of
the
day
after
she,
and
that
statement
was
not
as
stated
correct,
the
way
she
stated
it.
That
was
not
act.
That
was
not
that
would
make
people
think
our
taxpayers
believed
that
she
had
actually
secured
that
money
and
deposited
in
the
bank
councilman.
O
Our
Council
chair
indicated
and
money
all
money.
Today,
it's
by
wired,
councilman.