►
From YouTube: Dearborn Heights Study Session - 1/11/22
Description
The Dearborn Heights Study Session regarding the Fiscal Year 2021 Audit Report presented by Plante Moran taking place Tuesday, January 11th 2022 at Riverside Middle School and over Zoom.
A
D
C
A
very
big
lift,
I
would
say
by
the
time,
oregon
team,
but
I
would
say
extreme
kudos
to
the
city.
It
was
a
huge
lift,
given
all
the
changes
that
you
had
throughout
the
year.
Personnel
changes
changing.
You
know
the
mayor
passing
away
during
the
year
and
new
mayor
come
in
mayor
bazi,
just
everything
you
had
three
control
controllers
during
the
year,
just
all
the
changes
and
everything
that
were
happening.
D
C
Out
there
are
going
to
be
a
few
documents
that
we're
going
to
cover
in
front
of
you
know
during
the
presentation,
I'm
going
to
briefly
discuss
the
financial
statements
of
the
opinion
letter
after
that
is
going
to
cover
the
graphs
which
is
going
to
give
you
the
highlights
of
the
financial
position
for
the
city,
and
then
nikki
is
going
to
cover
the
post
audit
letters.
So
any
findings
and
anything
that
we
had
so.
C
Normally,
I
literally
wait
until
end
of
the
presentation
for
questions,
but
if
you
prefer
to
ask
throughout
please
let
us
know
and
we're
happy
to
entertain
any
questions
as
they
come
up
so
with
that
the
biggest
or
the
thickest
document
that
I
was
going
to
start
with
is
the
financial
statements
themselves
for
the
june
30
21
fiscal
year
and
specifically
on
page
one
and
two
is
the
opinion
letter.
So
it
is
a
clean
opinion.
What
we
call
an
accounting
lingo
is
unmodified
opinion.
C
C
It
doesn't
mean
that
when
you
have
a
clean
opinion
doesn't
mean
that
you
don't
have
improvements
to
work
on
or
things
that
we
had
found
during
the
audit.
What
it
means
is,
after
our
testing
was
done
after
adjustments
were
posted,
you
can
rely
on
the
numbers,
so
I
did
want
to
specify
that
so
with
that,
I'm
going
to
turn
it
over
to
mali
to
go
over
the
graphs,
I'm
going
to
be
vanna
white
and
navigate
the
presentation.
E
C
F
F
F
So
this
slide
helps
illustrate
the
total
taxable
value
and
overall
decline
in
taxable
values
that
began
around
2008.
As
noted
here,
beginning
2013,
you
can
see
that
the
city
started
to
see
the
tactical
values
slowly
starting
to
increase.
Overall,
it
will
take
some
time
for
the
city
to
get
where
the
taxable
value
was
before
2008.
F
And
moving
on
to
the
next
slide,
so
this
slide
here
is
used
to
illustrate
the
historical
trend
of
state
share
revenue.
State
trade
make
up
the
city's
second
largest
source
of
revenue.
As
you
can
see,
since
2014
state
sharing
revenue
has
been
increasing
over
the
years
with
a
slight
decrease
in
fiscal
year.
2021.
F
F
When
we
look
at
the
overall
health
of
the
fund,
we
often
look
at
the
unassigned
and
assigned
fund
balance
as
a
guideline
of
what's
truly
available
to
spend
as
a
ratio
of
annual
expenditures,
and
this
slide
shows
the
past
eight
years
of
that
ratio
which
has
been
improving
each
year.
2020
we
see
is
that
14.5
percent
with
a
slight
drop
in
fiscal
year,
2021
of
11.6
percent.
F
A
C
Okay,
so
it's
like
fund
balance
doesn't
necessarily
equal
cash.
Basically,
so
it
is
going
to
be
primarily
cash,
but
there's
other
items
that
basically
add
and
subtract
from
that.
So
essentially,
what
it
is
is
assets
minus
some
liabilities,
equal
fund
balance,
so
a
lot
of
times
when
people
look
at
fund
balance,
they
assume
that
okay,
this
is
how
much
money
we
have
to
spend.
That's
not
necessarily
the
case.
It's
not
until
you
actually
collect
some
of
the
receivables
and
different
things
to
actually
have
cash.
G
C
It
does
not
so
the
recovery,
the
rpa
money
that
came
in
there's
about
12
point
like
2
million
12.5
million,
something
like
that
that
came
in
before
june,
30
21,
so
on
the
balance
sheet
and
the
financial
statements
you'll
see
that
included
in
the
cash
balance.
But
there
it's
also
unearned
revenue
as
a
liability.
So
it
does
not
trickle
down
to
the
fund
balance
amount
because
you're
technically
you
don't
have
that
available
money
to
spend
on
anything.
G
H
C
So,
overall,
when
miley
was
talking
about
the
fund
balance
decreasing,
so
it
did
decrease
a
little
bit
as
a
percentage
of
your
expenditures,
but
the
expenditures
went
up.
So
that's
part
of
the
reason
why
it
showed,
as
a
percentage
of
your
expenditures,
the
bigger
decrease
in
overall
but
the
corporate
fund
in
general.
So
you
can
see
the
total
revenue
for
the
year
came
in
at
about
51
million
dollars
and
your
total
expenditures
were
a
little
bit
higher
by
about
232
000.
C
D
H
C
The
city
and
the
city
council
would
like
to
spend
it
on
most
of
the
time.
Those
are
items
that
are
spent
on
payroll
items
that
you
basically
need
money
on
to
keep
the
city
lights
on
and
etc
operations,
not
working
the
other
items
that
are
here
that
restricted
and
non-spendable
amounts.
Those
are
broken
out
in
the
financial
statements
as
well
in
detail.
A
majority
of
that
is
made
up
of
peg
fees,
sanitation
things
that
you
have
to
spend
money
on
specific
purpose.
You
can't
just
spend
them
on
general
payroll
utilities,
and
things
like
that.
Well,.
H
C
C
I
just
want
to
show
on
the
in
the
financial
statements
on
page
12.
It
shows
the
detail
in
the
corporate
fund
of
what
makes
up
that
restricted
amount,
and
it
is
everything
here
that
shows
so.
You
have
peg
fees,
smart
money,
sanitation
levy,
which
is
1.7
million,
x,
345
levy
and
then
a
little
bit
of
construction.
Well,.
C
Yes,
so
the
sanitation
levy,
so
the
property
taxes
they're
levy
to
the
residents,
it's
only
able
to
be
used
for
sanitation
costs,
so
you
have
to
keep
track
of
that
and,
as
the
expenses
come
in
every
year,
you
offset
that
against
the
revenue-
and
this
is
the
remaining
balance
right
now:
1.7
million
okay,
the
city
does
keep
track
of
it.
So
that
way,
you're
not
spending
above
and
beyond
or
using
the
money.
For
other
reasons,
I'ma.
H
A
C
H
C
Point
five,
so
the
on
the
assignment
or
unassignment.
It
just
moves
it
from
one
category
to
the
next
and
the
fund
balance
on
the
balance
sheet.
It
does
not
affect
your
bottom
left.
It
affects
your
unassigned
amount,
so
you're
unassigned
amount
that
so
last
year
you
had
five
million
dollars
almost
even
of
unassigned
fund
balance.
This
year
you
have
almost
6
million.
C
Yeah
the
non-spendable
portion
of
what
that
relates
to,
and
that
relates
to
items
that
actually
to
be
honest,
it's
prepaid
assets
so
things
that
the
city
would
have
already
spent
money
on,
but
it's
technically
not
an
expense
until
the
following
year.
So
if
you
prepaid
health
care
premiums,
some
kind
of
insurance
utilities
or
anything
like
that,
it's
technically
not
the
expense
of
the
prior
period,
because
it's
covering
the
next
period,
so
it's
recorded
as
an
asset.
But
technically
it's
not
cash.
You're
not
going
to
be
able
to
spend
it
on
anything
else.
C
F
H
I've
got
some
questions,
first
of
all,
our
water
and
sewage,
based
on
what
we
pay
for
for
water
or
is
it
included
with
all
the
other
payments
that
we
have
to
do
cso
improvements,
blah
blah,
you
know
et
cetera,
et,
cetera,
okay
and
and
does
it
include
our
capital,
investments
and-
and
my
thing
is,
is
why
is
that
part
of
our
water
bill?
As
far
as
what
we
pay
for
water.
C
So
and
if
I'm
understanding
the
question
correctly,
so
this
is
water
and
sewer
fund,
only
the
operating
income
is
the
net.
After
all,
your
expenses
are
paid.
It
does
not
include
depreciation
because
not
a
cash
item,
but
it
does
include
all
the
water
and
sewer
rates
that
you've
collected
from
the
residents,
minus
water
and
sewer
payments
to
third
parties,
etc.
So
it's
your
overall
operating
income
in
comparison
to
capital
outlay
and
that
capital
outlay
does
include
cso
any
capital
improvements,
water
main
breaks,
emergency
repairs.
Things
like
that,
so
correct.
H
H
It's
just
it's
next
to
impossible
and
there's
a
lot
of
other
questions
going
on
on
how
we
pay
for
things
and
how
things
are
done.
We've
got
a
household
with
five
people
in
it,
they're
going
to
be
charged
more
on
their
water
bill
for
capital
improvements
and
things
of
that
nature
than
a
household
with
two
people,
because
it's
going
under
water
bill
and
it's
it's,
it's
not
fair.
C
C
Those
procedures
are
going
to
be
provided
the
council
in
the
coming
days
and
the
presentation
is
going
to
be
in
a
couple
weeks
and
those
procedures
and
the
reports
that
are
in
there
itemize
pretty
much
every
single
expense
in
the
water
and
sewer
fund,
and
it
shows
everything
to
the
detail,
including
water
and
sewer
out
breakout
of
revenues,
expenses,
how
much
each
user
pays
etc.
So
it
provides
a
lot
of
detail,
a
lot
more
detail
than
gap.
C
Financial
statements
provide
get
financial
statements
are
clearly
very
much
more
summarized
so
right
now
on
the
screen,
I'm
showing
what
the
water
sewer
fund,
I'm
going
to
call
it
income
statement,
but
it's
a
longer
name
for
governmental
entities,
statement
of
revenue,
expenses
and
changes
in
that
position,
but
essentially
it
shows
the
water
and
sewer
service
fees,
various
revenues,
various
expenses,
but
the
breakout
for
the
water
and
sewer.
If
you
need
more
detail,
it
is
very
granular
granular.
In
that
agreed
upon
procedures
report
that
we're
going
to
be
going
over
in
two
weeks,
yeah.
H
But
in
your
report
you
also
called
the
at
one
point:
you
call
the
sewer,
the
cso
of
reserve
funds
and
those
really
aren't
reserved
funds
if
the
general
per
person
just
looked
at
that
says.
Okay,
we
got
reserve
funds
in
a
cso,
but
those
should
have
been
called
what
they
really
are.
Is
the
over
taxation
cap
to
capture
the
over
taxation
of
what
that's,
what
they
really
were
and
we're
not
being
we're
we're
not
being
honest
with
the
people
by
not
telling
them
what
they
really
are.
No.
C
C
H
H
I
I
You
know
in
regard
to
the
two
million
dollars
you
know,
martin
was
correct.
We
we
actually
they
the
total
front
balance
reduced
from
10
million
hundred
ninety
three
thousand
seven
hundred
or
six
last
year,
according
to,
according
to
the
statement,
the
balance,
the
balance
sheet
that
you
provided
martin
last
year
to
nine
million
two
hundred
forty
seven
zero
and
seven.
I
So
there
was
a
reduction
in
the
total
balance
of
about
1.3
million
dollars
that
the
city
spent,
because
we
had
to
cover
you
know,
what's
being
deferred
from
the
social
security
last
year.
So
there's
nothing
nothing.
We
could
have
done
under
mayor
bazi
to
avoid
that,
because
those
payments
need
to
be
paid.
That's
why,
as
you
said,
we
overspend
our
our
revenue
by
1.3
million
dollars,
so
the
part
of
this
two
million
dollars.
I
You
know
the
the
council
approved
to
to
convert
from
being
assigned
to
unassigned
that
was
necessary,
and
that
was
actually
with
your
advice,
so
we
can
cover
our
shortfall
of
the
revenue
of
last
year.
You
know
versus
extended,
shows
and
and
the
mail
is,
is
aware
of
that
and
with
the
approval
of
the
mayor
we
we
paid.
You
know
we
paid
the
deferred
social
security.
I
You
know
amount
that
had
been
deferred
by
late
mayor
paletco
last
year.
Now
regarding
the
water
fund,
which,
which
is
you
know
he
referring
to,
I
mean
the
concept
referring
to,
is
that
in
the
first
of
all
in
the
bond
language
you
know
which
is
being
actually
a
problem
published
on
the
state
treasury,
which
is
172
pages.
It's
stated
in
the
resolution
of
the
city
council
that
the
bond
debt
payment
should
be
collected
by
the
general
fund,
budgeting
or
taxation
it.
I
It
did
not
refer
to
anything
about
the
waterfront.
Those
are
public
information,
they
are
from
the
state
treasury.
You
know
our
website
and
I
can
read
it
to
you
exactly
what
it
says
there
it
it
refers
to
I'm
referring
to
page
three
of
the
bond
language.
It
says
limited
tax
pledge,
it
says
it
says
you
know,
if
necessary,
tax,
that
we
open
taxable
property.
It
says
you
know
bond
and
shall
advance
as
a
first
budget
publication
from
its
general
fund
available.
I
You
know,
therefore,
or
if
necessary,
let
me
text
it.
It
did
not
refer
to
anything
regarding
you
know
what
you
stated
in
your
management
discussion,
that
this
is
should
be
paid
or
or
being
paid
from
the
water
and
sewage
fund
number.
Two
on
the
participant
information
which
you
know
is
page
three
of
the
document
is
stated
primarily:
security,
glitch,
limited
taxes.
It
says
on
the
secondary
one,
it
says
you
know
secondary
security
bridges,
it
says
the
others,
it
says.
None,
you
know,
it
should
have
said.
I
You
know
to
the
bondholders
should
have
said
water
and
sewage,
fund
collection
or
method
of
collecting
number
two
source
of
free
payment.
It
says
taxes,
it
did
not
under
others.
It
says
nothing.
Those
are
documents.
You
know
we
released
to
their
bond
holders
and
that's
how
we
promised
them
now.
I
understand
that
maybe
maybe
accounting
wise
that
or
maybe
under
there-
you
consider
you
know
the
water
fund
as
part
of
the
part
of
the
general
or
the
corporate
fund,
but
not
the
general,
the
general
fund.
Maybe
you
know
more
than
I
do.
I
I
respect
your
knowledge.
You
are
a
partner
with
with
one
of
the
best
most
respected.
You
know,
cpa
firm,
not
only
in
america
in
the
world.
So
if
you
consider
you
know
the
water
and
sewage
fund
as
part
of
the
general
fund
fine,
but
we
need
to
express
that
and
somehow
get
the
get
the
concept,
because
the
council
approved
that
resolution
and
it's
stated
it's
from
the
general
form
and
it
should
be
collected.
A
C
C
Here
that
you
know
for
some
reason
that
you
know
someone's
thinking
that
the
bonds
are
being
paid
for
by
property
taxes
they're,
not
it's
purely
paid
through
the
water
and
sewer
fund,
okay
and
the
water
and
sewer
fund,
the
way
it's
paying.
Currently
it's
through
water
and
sewer
rates.
Okay,
martin,
if
you
don't.
A
F
C
D
C
C
A
Can
you
tell
if
you
don't
mind,
martin
or
molly?
Can
you
let
us
know
specifically
which
page
you're
going
to
so
that
we
could
be
on
the
same
page,
because
we
don't
have
no
video
presentation
here.
So
a
lot
of
the
council
members
won't
be
able
to
see
what
you're
seeing
on
the
computer.
Thank
you.
Okay,.
C
Sure
so
mickey's
going
to
cover
the
first
of
the
two
letters.
This
one
is
the
paper
we
have.
The
name
is
post
audit
letter
and
it
starts
with.
The
first
page
is
addressed
to
the
mayor
and
members
of
the
city
council,
and
it
has
three
sections
on
the
first
page
that
describes
what
sections
it's
broken
up
to.
J
Yeah,
so
this
is
the
letter
that
closes
the
loop
on
our
required
communication
that
we
have
with
council.
We
would
we
would
report
this
letter
to
you
at
the
end
of
every
audit
each
year,
so
there's
three
sections
that
I'm
going
to
kind
of
walk
through
so
martin.
If
you
go
to
the
next
page,
the
first
section.
This
includes
what
our
required
communications
are,
and
so
it
kind
of
lays
out
again
what
our
responsibility
is
under.
E
J
Standards
talks
about
significant
audit
items
that
happened
this
year,
so
the
city
did
implement
a
new
accounting
standard,
gatsby
84
related
to
fiduciary
activities
and
the
change
you'll
see
is.
There
is
just
there's
a
new
fund.
That's
reported
as
a
fiduciary
fund
in
your
financial
statements
related
to
taxes
that
you
collect
for
other
governments.
J
J
J
There
were
a
few
journal
entries,
so
I'm
in
the
middle
of
the
page,
corrected
and
uncorrected
in
the
statements
we'll
go
through
this
in
a
little
more
detail.
When
we
cover
the
other
letter,
there
were
a
few
entries
journal
entries
that
we
did
identify
as
part
of
our
testing
and
one
journal
entry
that
we
we
identified.
J
C
A
Second,
so
I
just
want
to
make
sure
just
so
that
the
council
members
are
aware-
and
maybe
even
the
audience-
the
paperwork
you
guys
are
showing
on
the
slides
here
are
different
than
what
we
have.
We
had
a
lot
of
the
drafts,
so
you
may
want
to
maybe
slow
down
till
we
make
sure
what
you're
referencing
molly.
We
have
the
council
members
have
it
up
so
that
they're
looking
at
the
same
thing,
because
what
you're
looking
at
here,
I
finally
found
it.
Our
paper
looks
totally
different
than
that
and.
A
A
D
H
A
A
J
J
C
Yeah,
so
the
only
thing
I
wanted
to
add
on
a
95
000
pest
entry,
so
a
lot
of
times,
you
know
individuals
would
be
concerned
like.
Why
was
something
that
posted
the
entry
results
from
the
way
we
test
the
receivables
and
part
of
our
testing
becomes
analytical
so
based
on
analytics
based
on
comparison
to
prior
year
receivables,
it
looked
like
your
receivable
balance
could
potentially
be
misstated
by
95
000
in
the
water
and
sewer
fund.
C
However,
there's
it's
just
based
on
the
analytics,
there's
nothing
to
say
that,
based
on
our
other
testing
that
we
had
that
there's
actually
anything
wrong,
so
we
just
had
to
alert
you
to
the
fact
that
is
this
judgmental
projected
potential
error,
but
based
on
discussions
with
the
city
and
based
on
activity
after
year
end,
this
number
is
going
to
wash
out
essentially
over
next
year's
activity
as
you're
collecting
those
receivables.
So
I
don't
actually
particularly
believe
this
is
an
error.
It's
just
based
on
how
our
testing
was
done.
C
A
Martin,
just
for
the
sake-
and
I
don't
know
if
the
council
members
agree
or
not-
but
I
think
just
for
the
sake
of
time,
because
we
only
have
a
few
more
minutes
before
the
next
meeting
the
main
meeting
starts
and
that
one
has
to
start
on
time.
I'm
wondering
if
you
could
give
us
a
synopsis
of
your
recommendations
at
this
particular
point.
What
changes
the
city
needs
to
make
in
order
to
make
most
of
the
corrections
on
this
audit
or
or
the
important
corrections
on
this
audit.
If
you
don't
mind,
it's
very
fair,
so
nikki.
J
The
second
recommendation
in
the
middle
of
this
page
is
related
to
your
fund
balance
policy
that
molly
had
mentioned.
So
it's
our
understanding
that
the
city
has
set
a
minimum
fund
balance
threshold
for
the
corporate
fund
to
be
the
greater
of
an
average
of
two
months
of
expenses
or
16
of
your
fiscal
year-end
expenses.
A
Okay,
martin,
if
you
don't
mind,
martin
or
molly,
if
you
don't
mind
just
for
the
sake
of
the
residence,
if
you
could
just
give
maybe
a
sentence
or
two
description
as
far
as
what
your
responsibility
is.
As
far
as
a
auditor
and
and
the
purpose,
we
have
someone
like
you,
not
necessarily
in
the
city,
but
overlooks
all
the
numbers
for
the
city.
Maybe
a
couple
of
senses
please,
as
far
as
your
responsibility.
C
I
would
say
very
high
level.
Responsibility
is
one
to
test
the
numbers
to
make
sure
they
can
rely
on
the
numbers
that
are
presented
to
you
and
two
is
to
identify
any
issues
that
you
may
have.
It's,
not
our.
I
guess
our
job
description
is
not
to
fix
those
issues,
but
we
want
to
make
sure
we
alert
you
to
them
so
that
we
can
figure
out
a
game
plan
to
fix
those
issues
that
we
may
have
discovered
and.
C
Disclose
it
to
the
audience,
we
are
completely
independent.
We
don't
make
any
management
decisions,
we're
a
complete
third
party
that
comes
in
or
financial
information
that
they
are,
you
know,
is
available
from
the
general
ledger
and
other
supporting
documents.
Okay,
but
now
overall,
I
would
say
the
biggest
issues
that
we
had
during
the
audit,
and
I
mentioned
earlier.
C
So
we
had
to.
We
found
entries
that
during
the
audit
so
had
to
post
entries
in
order
to
make
your
financial
statements
accurate.
There
are
some
allocations
and
different
things
that
potentially
should
be
revisited
in
order
to
make
sure
that
you're
allocating
expenses
between
funds
correctly
so
everything's
spelled
out
in
this
letter,
and
the
findings
are
not
very
different
from
years
past
and
I
would
say,
in
general,
we
did
have
less
entries,
but
a
lot
of
the
entries
that
the
city
was
posting
to
make
sure
that
records
are
accurate.
C
Those
were
done
in
september
and
october
time
frame
after
year
end.
Okay.
Ideally
you
would
get
all
that
done
way
sooner.
You
would
get
all
your
bank
reconciliations
done
very
timely,
so
that
was
another
issue.
That
we've
noted
is
that
bank
reconciliations
throughout
the
year
were
not
necessarily
done
timely
or
review
time.
Some
of
them
were
done
about
three
months.
I
believe
after
a
year
and
or
after
month
end
versus
30
days.
Usually
the
best
practice
is
about
30
days
a
month.
A
C
So
I
didn't
want
to
steal
anyone's
thunder,
but
I
think
molly
and
nikki.
I
think
those
were
the
biggest
points
and
I
would
definitely
encourage
the
council
and
the
city
to
focus
on
the
internal
control
letter
everything's
in
detail,
and
this
also
has
does
have
a
response
from
the
city
talking
about
how
the
city's
expecting
to
correct
those
issues,
and
I
do
believe
that,
based
on
discussions
I
had
with
management
based
on
discussions
that
I
had
with
the
mayor
over
the
last
few
weeks.
C
A
A
That's
gonna
help
us
eliminate
a
lot
of
these
factors
that
keep
coming
up
in
the
audit.
It's
pretty
good
plan.
I
mean
it
will
be
announced
later
at
a
later
date,
but
it
is
pretty
good
plan
mayor.
You
want
to
at
least
just
give
a
general
idea
if
you
don't
mind
to
the
audience.
As
far
as
what
your
plan.
B
B
Well,
first,
I
want
to
thank
plant
moraine
flamerin
has
been
very
patient
with
us.
You
know,
as
martin
mentioned,
you
know
when
they
came
in,
we
were
several
months
behind.
Actually
there
was
some
stuff
that
wasn't
done
since
last
june,
and
so
we
brought
in
somebody
contracted
somebody
to
come
in
and
a
lot
of
experience
in
auditing
and
also
city
financials,
he's
been
more
more
than
just
amazing
he's
been
finding
things
that
stuff
that
most
of
us
would
prob
brought
up.
B
You
know
in
the
last,
like
three
years,
even
when
I
was
on
council
and
as
you
know
you
mentioned,
we
went
back.
We
looked
at
the
last
10
years
and
I
agree
with
you
as
an
auditor
myself,
I
hate
repeat
findings,
so
we
do
have
a
plan.
You
know
we're.
We
are
working
with
plant
moran
and
we're
going
to
share
that
with
the
council.
You
know
once
we
finalize
it
and
we
will
be.
We
gotta
work
ahead.
Instead
of
being
reactive,
we
gotta
be
proactive
with
everything
that
we're
doing
right
now,
so.
A
H
E
A
So
I
I
had
a
conversation
with
martin
and
I,
like
yourself,
found
that
there's
a
lot
of
information
here
I
mean
we
had
well
just
one
particular
pack,
it
had
84
pages
on
it
and
then
there
was
multiple
other,
obviously
packets.
So
there's
a
total
here.
I
think
120
or
whatever
pages.
So
I
totally
understand
and
respect
where
you
come
from.
My
plan
was,
during
this
city
council
meeting
regular
council
meeting
when
we
were
going
to
be
voting
on
this.
What's
the
table.
H
A
Yeah,
but
when
I
checked,
but
even
if
at
the
very
minimal
where
we
could
look
it
over
and
make
calls,
but
when
I
checked
with
martin
he
did
mention
me,
I
checked
with
him.
I
said
what
is
the
latest
that
we
could
have
to
be
able
to
come
up
with
a
vote
on
this
and
per
the
state?
The
maximum
you
said
was:
was
it
a
month
or
the
end
of.
C
D
H
But
we
can
have
a
study
session
before
that
and
and
we
can
start
it
before
six
o'clock
or
five
o'clock
if
everybody
reads
and
give
us
some
time
to
ask
some
questions
and
and
and
have
us
do
some
more
research
on
this,
because
a
lot
of
the
notes
that
I
wrote
were
kind
of
vague,
too,
but
and
then
I'm
all
over
the
place
from
water
to
to
everything
here
and
I'd
like
to
put
everything
in
order.
So
I
didn't
have
a
lot
of
time.
H
A
C
Completely
fine-
and
I
do
want
to
point
out
so
I
will
be
at
the
study
session
on
the
25th
already
for
the
water
and
sewer.
However,
I
realize
that
there
may
be
a
lot
of
questions
on
this,
so
I
would
propose,
like
I
think
I
believe,
the
study
session
for
water
and
sewer
starting
at
six,
I'm
happy
to
come
in
at
five
or
even
earlier.
If
that
helps.
Thank
you.
D
A
G
C
A
I
know
we
received
something
from
the
treasurer
we
just
received
it
just
now
a
little
bit
ago,
so
I
made
a
chance
to
read
it,
but
I'm
sure
every
tr,
every
department,
including
the
treasurer,
will
be
putting
into
effect
an
action
plan
to
be
able
to
make
these
corrections,
hopefully
martin
molly.
First
of
all,
thank
you
very
much.
Was
there
anything
else?
Over
and
above
and
beyond
this
at
this
particular
point,
I
know
with
limited
time,
there's
not
much,
but
just
maybe
final
thoughts
or
final
statement.
If
you
don't
mind.
C
No
so
the
final
thoughts,
so
thank
you
for
the
opportunity
presenting,
of
course,
we're
gonna
go
in
a
little
bit
more
detail
next
time
around
the
study
session.
So
we
can
answer
more
questions.
I
do
want
to
say
thank
you
to
the
city
for
all
the
hard
work
and
getting
us
to
this
point.
I
know
it
was
a
big
lift,
like
I
said
at
the
very
beginning,
so
it's
very
much
appreciated
all
the
help.
C
Yeah,
I
would
say,
there's
so
many
people
involved
that
I
don't
want
to
just
single
out
a
couple
individuals,
so
I
just
want
to
say
thank
you
so
much
for
all
the
effort,
given
the
pandemic
and
everything.
I
know
that
things
were
a
little
bit
more
problematic
too.
We
were
there
in
person
some
of
the
days
some
of
the
days
we
did
remotely.
So
it
was
a
hybrid
approach
this
year
and
it
definitely
I
feel,
like
it,
definitely
worked
in
the
long
run.
C
A
A
Thank
you
for
being
here
at
this
particular
point.
I'm
going
to
go
ahead
and
open
it
up
to
public
comments.
Please
state
your
name,
the
city.
You
live
in
the
county
and
I
don't
like
madam
clerk.
I
don't
like
address
at
least
just
street
name
yeah,
just
street
name
thank
you
and
if
you
don't
mind
for
those
in
the
audience
that
do
want
to
come
up
and
do
public
comment,
two
minutes,
please,
if
you
have
to
I'll,
give
you
a
little
bit
more.
E
E
E
In
fact,
because
of
the
staffing-
and
I
address
that
a
little
bit
here
with
longevity-
that
office
and
days
off
and
things
like
that,
and
we
are
working
to
cross,
train
and
fix
that
you
know
we
have
an
action
plan
in
place,
but
literally
that
person
who
does
reconciliations
was
working
multiple
fridays
and
over
time
to
get
those
bank
statements
up
caught
up
and
it
really
isn't
that
person's
fault
whatsoever.
It's
the
way
the
workflow
is
of
scheduled
in
that
department.
E
So
we
actually
did
an
organizational
study
on
the
treasurer's
office
and,
looking
at
the
workload
and
say
how
can
we
better
redistribute
this,
which
is
what
we're
actually
starting
to
do
now?
We're
redistributing
the
workload
in
that
office.
So
that
way,
you
don't
have
one
person
when
they're
out
it
all
weighs
down
and
ends
up
on
their
desk.
Looking
like
this,
a
big
stack,
okay,
so
we're
fixing
that
and
addressing
that
we've
already
started
that
process.
The
other
thing
we
did
is
we
have
online
banking
now
which
we
did
not
have
before.
E
So
that
means
we
have
access
immediately
to
look
at,
including
our
controller
know,
if
he's
here,
but
he's
online
with
us,
but
we
added
him
as
well,
so
there's
online
access
for
the
comptroller
and
the
treasurer's
office,
multiple
people
not
multiple
but
approved.
We
have
three
approved
that
can
look
at
the
online
bank
statements
immediately.
E
The
last
thing
we
did
is
we
talked
to
plant
marin
and
I
asked
for
help.
I
said:
can
you
come
in
and
do
an
assessment?
Can
you
give
me
some
feedback
tell
me
how
we
can
become
more
efficient
at
doing
this,
because
what
we've
been
doing
for
many
years,
all
due
respect
doesn't
work
now
it
doesn't.
We
know
that
that's
why
we
keep
getting
flagged
on
it.
So
we
are
working
to
resolve
that
and
that's
in
the
memorandum
that
I
shared
with
you
if.
E
A
I
I
The
mayor
basi
formed
the
financial
team
immediately
after
he
become.
You
know
accustomed
to
his
new
appointment
that
financial
team
faced
difficulties
because
the
city
lost
institutional
knowledge
with
with
you
know,
partially
the
the
deputy
controller
you
know
left
before
she
left
she
was
off
so
and,
and
we
didn't
have
no
replacement
number
two
we
were
left.
You
know
the
mail
was
left
in
the
control
office
with
a
very
very
you
know,
behind
record.
I
You
know
financially
and
accountable.
So
by
the
time
the
financial
team
was
working
together
to
to
to
actually
overcome,
what's
being
left
for
the
first
six
months
of
the
year.
Here
we
are,
we
were
late
on
the
on
the
other
six
month
or
four
months.
You
know
most
of
the
findings.
You
know
from
april
of
21.
I
They
will
be
corrected.
Those
findings
we
cannot
avoid.
We
know
we
are
going
to
have
them
because
of
the
previous.
You
know
whatever
it
is.
You
know
those
reflect
on
that
time
before
this
financial
team
and
the
mayor
mayor,
basi
administration
took
over
internal
control
being
established
and
it's
been
in
place,
all
the
you
know
the
grant
and
the
cfr
200.