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From YouTube: 3-21-22 City Council work session
Description
Des Moines City Council morning work session on Monday, March 21, 2022.
View the agenda: https://DSM.city/CouncilMeetings
A
C
About
the
new
sewer,
prioritization
study
and
cip
impacts,
we
and
and
started
a
study
of
sewer
capacity
and
and
new
sewer
installation
about
almost
two
years
ago
to
do
two
things.
One
figure
out
where
the
next
most
important
sewer
is,
and
also
where
do
we
lack
sewer
capacity
for
the
intensification
of
redevelopment
for
the
intensification
of
land
use.
Notable
example
of
a
close
call
in
terms
of
sewer
capacity
is
right
here
in
the
market
district,
where
the
delivery
of
additional
sewer
capacity
has
arrived
just
in
time
for
for
continued
redevelopment.
C
There
was
a
time
when
we
were
bumping
up
against
the
ceiling
for
how
much
intensification
of
use
could
happen.
As
we
turned
a
warehouse
industrial
district
into
a
high-density
residential
district,
a
lot
more
flushes
of
toilets
when
you
put
a
lot
more
people
into
a
space
and
stack
them
multiple
stories
up
than
you
would
have
in
a
low
low
person,
count
warehouse
where
all
the
square
footage
is
taken
up
with
stuff.
C
So
we
used
in
consultation
with
the
economic
development
team
and
development
services
staff
using
plan
dsm
as
our
guiding
document
we
hired
vinstra
and
kim
to
analyze
and
then
develop
and
facilitate
a
prioritization
of
what
comes
next,
as
as
far
as
building
the
next
pieces
of
sewers
that
turned
into
17
different
areas
that
were
evaluated
and
like
a
lot
of
a
lot
of
analysis.
C
The
first
kind
of
half
of
that
fell
out
pretty
quickly,
but
we
wanted
to
make
sure
that,
as
far
as
targeted
areas
for
redevelopment
and
development
projects
that
that
the
existing
sewer
capacity,
if
any,
was
evaluated
and
at
least
determined
to
be
adequate
for
expected
future
redevelopment,
at
least
in
the
near-term
densities.
C
So
the
the
eight
of
those
dropped
out
very
quickly
and
then
nine
survived
to
make
to
the
next
round
of
analysis
that
we
then
develop
prioritization
criteria
for
that.
Those
next
nine
got
some
preliminary.
Thirty
thousand
foot
level.
Analysis
of
what
kind
of
sewer
capacity
would
be
needed
to
service
those
areas,
and
then
we
developed
prioritization
criteria
that
that
looked
at
cost
of
service
per
acre.
What
kind
of
development
would
go
in
there
and
then
importantly,
how
ready
was
that
site
for.
C
F
F
F
I
guess
how
that
situate,
how
the
that
sort
of
cutoff
was
because
I
mean
I
think
at
least
it
looks
to
me
like
some
of
the
stuff
that
is
approximate
to
downtown
versus
some
of
the
outlying
stuff
that
was
prioritized.
C
The
the
difference
between
what
survived
this
first
layer
of
screening
versus
what
didn't
is,
did
it
have
adequate
sewer
capacity
to
meet
the
projected
needs
at
redevelopment
densities.
So
the
the
not
necessarily
drop
out
for
redevelopment
likelihood
some
of
these
locations
that
are
shown
with
letters
that
did
not
survive.
That
first
screen
can
very
well
develop,
but
they
also
were
determined
to
have
existing
existing
adequate
circumstances
got.
F
F
C
At
a
preliminary
level
of
analysis,
those
properties
that
were
dropped
out
had
sufficient
sewer
capacity
to
meet
future
redevelopment
needs
projected
future
redevelopment
needs.
F
F
C
Meaning
it
would
need
to
be
a
much
bigger
building
and
much
more
dense
use
than
is
targeted
or
likely
for
those
locations
right
possibility
exists.
Someone
could
want
to
bring
something
in
that
was
not
anticipated,
but
in
the
estimation
of
the
development
services
team,
the
the
density
of
projected
or
likely
redevelopment
in
these
in
these
areas,
there
is
adequate
sewer
capacity
to
service
those.
Those
expected
right.
F
H
So
in
a
situation
where
the
redevelopment
outstripped
the
sewer,
who
would
bear
that
cost
or
like
would
we
just
say
like
we
can't
develop
at
that
level
right
now,
we
have
to
like
redo
this
whole
process.
C
If,
if
there's
not
adequate
sewer
service
in
an
area,
that's
already
served
by
sewer
that
would
be
on
the
ratepayers
to
expand
the
service
capacity
to
bring
those
new
that
intensification
of
customers
online.
Where
we
have
traditionally
used
benefited
district
sewers
is
where
there
is
no
sewer
currently
and
we're
expanding
sewer
service
in
there
with
new
trunk
sewers.
Okay,.
C
E
Jonathan,
my
previous
question-
and
you
don't
have
to
answer
it
now.
Can
you
unless
you
know
the
answer,
can
you
send
me
the
information
where
there's
where
we're
going
to
increase,
maybe
possibly
sewer
and
where
there's
not
going
to
be
any
water
at
this
time,
and
if
we've
had
discussions
with
the
des
moines
water
works
of
how
we
can
do
that
together?
E
C
In
this
analysis,
so
those
areas
will
fall
further
down,
just
because
they'll
need
additional
capital
investment
by
outside
parties
to
fully
enable
the
development
which,
while
other
ones,
just
need
sewer
capacity
to
be
able
to
to
prime
them
for
either
development
in
the
first
place
or
redevelopment.
Those
will
have
floated
higher
in
the
analysis
so
and
we're
not
expecting
in
the
very
short
term
to
put
sewer
where
there
is
no
water,
because
there'd
be
no
okay.
C
Sorry
there
there'd
be
nothing
to
flush,
that's
so
that
that
would
fall
fall,
lower
down
the
priority
scale.
Just
a
quick
look
at
at
the
total
outcome
here.
This
is
this
adds
up
to
17
million
dollars
worth
of
sewers
and
I'll
show
you
the
the
kind
of
the
the
scale
of
the
of
what
of
the
impacts
of
the
cip
at
the
at
the
end
here.
C
But
I
just
wanted
to
show
you
here:
citywide
are
the
the
the
kind
of
the
survivors
of
that
the
17
areas
it
made
the
nine
and
we've
broken
them
into
two
different
tiers
of
priority.
The
first
two
were
the
kind
of
the
so
obvious
that
we
have
already
taken
advanced
steps
to
proceed
with
them
and
the
the
remainder
is
where
the
real
kind
of
work
in
prioritization
was
for
sorting
out.
C
In
what
order
do
we
pursue
these
projects
so
that
we
can
best
service
the
the
needs
of
the
community
and
proceed?
Let
development
proceed
in
a
logical
fashion,
so
the
two
the
two
priorities
there-
and
I
think
I
mentioned
this
at
the
the
budget
workshop-
we're
talking
about
sewers-
was
the
the
first
one.
We've
already
asked
you
to
approve
a
design
contract
for
the
design
of
that
priority
area,
one
sewer
to
service
the
soccer
stadium
in
the
attendant
redevelopment
in
the
area.
C
The
second
priority
area
is
east
army
post
road,
again
long,
a
priority
and
already
known
to
be
important
to
to
development
and
redevelopment
right
next
to
given
its
proximity
to
a
major
regional
node.
On
the
plan
dsm
map,
the
remainders
tended
to
be
at
the
edges.
So
that's
where
we
put
a
lot
of
time
and
discussion
with
the
development
services
team
and
the
consultant
and
our
own
staff
to
to
direct
the
development
in
the
right
direction.
So
we
could
step
into
this
in
a
in
a
in
a
reasonable
fashion.
C
So
just
a
quick
look
at
each
of
these
priority
areas
would
be
adding
sewer
here
to
service
the
stadium
and
the
surrounding
areas.
This
would
be
trunk
sewer.
There
is
a
big
wra
sewer
that
runs
through
that
area.
You
see
the
big
red
line
that
run
that
runs
right
next
to
where
the
stadium
is
going
to
be.
That's
a
wra
sewer,
it's
very
large
and
fills
up
and
could
pose
a
problem
with
with
surcharging
back
into
sewer
pipes
in
the
neighborhood.
C
C
C
If
you,
a
good
illustration,
is
right
next
door
to
this
purple
line
here.
Is
you
see
the
kind
of
you
know
the
spine
of
of
of
sewers
that
are
servicing
the
gray's
landing
neighborhood
the
residential
pieces
there,
the
purple
that
was
yeah,
there's
just
to
the
right
of
the
of
the
purple
pipe
the
purple
would
be
the
proposed.
That's
the
trunk
sewer
that
would
that
would
get
serviced
to
the
neighborhood
in
a
way
that's
satisfactory.
C
I
C
The
developer
would
still
need
to
put
in
the
whole
neighborhood's
worth
of
sewer
mains
that
service
the
individual
properties
that
the
properties
connect
to
that
would
still
remain
the
obligation
of
the
developer
here,
just
as
if
they
were
in
a
green
field
development.
The
difference
between
this
and
greenfield
developments
is
that
we're
not
anticipating
benefited
districts
for
some
of
these
for
already
seward
areas.
C
We
have
traditionally
not
done
benefited
districts
because
the
properties
already
exist
and
in
most
cases
they
already
have
and
had
a
sewer
connection,
they're
just
redeveloping
and
intensifying
their
use,
whereas
a
green
field
has
never
been
serviced.
So
when
we
run
a
trunk
line
out
there,
the
new
properties
that
are
new
customers
are
then
assessed
the
connection
fee.
C
In
this
case.
These
are
all
places
that
have
had
sewer
service
in
the
past,
those
buildings
have
all
been
wiped
out
and
their
connections
erased,
but
they
have
already
had
sewer
service,
so
we're
adding
additional
pipe
to
better
serve
an
existing
area.
Okay
and
we
will
still
require
them
to
add
all
the
little
pipes
that
the
the
smaller
street
level
development
will
still
have
additional
pipe.
That
the
developer
will
still
have
to
put
in
this
is
that
next
level
of
up
size
pipe?
C
H
Okay
is
the
wra
pipe,
the
big
green
one
or
the
long
red
ones.
C
H
C
J
C
One
is
essentially
the
the
the
stadium
and
the
surrounding
neighborhood
priority
area:
two
is
east
army
post
road
and
in
the
actual
implementation
of
the
program
we
would.
This
is
three
different
pipes.
It's
a
little
difficult
to
see,
but
there's
a
break
in
along
army
post
road
of
that's
actually
two
different
pipes
that
go
two
different
directions,
so
we
would
anticipate
doing
those
two,
the
third
they
are
servicing.
The
the
the
basin
to
the
north
would
be
lower
priority
and
you'll
see
that
reflected
in
the
implementation
timeline.
I
I
C
E
Hey
jonathan
from
southeast
14th,
to
where
section
b.
I
E
C
C
Those
would
be
that
that
south
east
corner
of
army
post
and
southeast
14th
would
be
serviced
by
connecting
to
the
red
pipe
shown
there
by
privately
owned
sewer
laterals
the
public
pipe
because
the
red
one
they'll
have,
I
mean
they're
the
they
will
have.
They
will
have
sewer
service
there
because
on
the
corner
is
a
restaurant
and
we
would
not
have
a
restaurant
on
a
septic
tank.
C
I
I
E
So
maybe
a
question
for
scott:
I
know
you
have
that
labeled
a
and
b,
but
if
there's
a
larger
development
that
obviously
is
interested
in
building
on
army
post
road
would
would
that
move
up,
obviously
the
priority
or
how
would
that
work?
Scott.
E
E
C
Yeah
we
we
have
a
and
b
both
rolled
up
together
into
one
into
one
project,.
B
C
Priority
area
three
was
kind
of
that
next
that
next
tier,
as
I
said,
one
and
two
are,
you
know
clearly
the
the
highest
priority
of
the
of
the
nine
and
then
the
three
through
nine,
don't
necessarily
follow
through,
but
the
in
numerical
order.
So
that's
that's.
One
almost
might
have
gone
with
letters
in
the
on
this
piece
here,
but
you'll
see
the
actual
priority
reflected
in
the
in
the
cip.
At
the
map.
Here
I
just
wanted
to
use.
C
The
the
number
convention
is
just
is
how
we've
named
the
the
areas,
but
you
can
see
what
what
what's
going
on
here
in
each
of
these
priority
areas,
we
you
have
to
analyze
where
gravity
will
take
the
water.
So
you'll
see
three
purple
lines
here
and
we'll.
C
We
will
take
the
opportunity
of
pipe
c
at
the
bottom
there
with
the
reconstruction
of
broadway,
to
try
to
tuck
that
into
the
project,
to
deliver
a
cheaper
pipe
installation
so
that
we
can
put
that
pipe
in
at
the
same
time
as
the
roadway
is
being
rebuilt
in
that
joint
project
with
the
city
and
the
county
to
to
get
the
pipe
in
cheaper
and
at
lower
cost.
C
Yeah,
I
don't
think
we
have
the
water
mains
shown
on
this.
This
section
here.
C
It
would
be
that
that
would
be
reflected
in
the
de-prioritization
of
the
upper
basins
here,
if
there's
not
water
present,
but
we
we
can.
We
can
work
with
des
moines
water
works
on
trying
to
get
their
their
improvements
extended.
C
K
I
I
C
I
C
The
absence
of
adequate
water
service
would
result
in
its
de-prioritization
in
in
the
in
the
that's
reflected
in
the
in
the
actual
plan
for
construction
and
they're,
not
in
numerical
it's
labeled
priority
area,
three,
but
not
all
three
of
these
pipes
inside
this
are
are
equally
are
equally.
C
F
I
G
K
G
C
That
we
that
we
looked
at
is
here
along
highway
five
trying
to
deliver
some
sewer
service
there
to
unserviced
areas
again,
not
necessarily
the
fourth
priority,
even
though
it's
numbered
priority
area,
four
and
and
in
consultation
with
the
with
the
development
services
team
same
same
outcome
that
not
all
of
these
are
equal
priorities,
so
you'll
see
that
showing
up
in
the
in
the
final
analysis.
Here
sorry.
C
C
And
although
inside
priority
area,
two
there's
three
pipes
and
one
of
them
is
far
less
important
than
the
other
two.
So
so
as
we
go
through
the
you
know,
four
through
nine
there's
two
sometimes
three
pipes
per
per
area
and
some
of
those
even
inside
that
area
are
less
important
than
others.
The
full
shakeout
is,
at
the
very
end,
with
a
the
10
or
15
year
plan
to
to
get
them
built,
got
it
just
familiarizing
you
with
the
with
the
locations.
C
So
this
will
be
core
corresponding
to
the
extension
of
watchers
avenue.
That
area
there
needs
sewer
to
to
continue
intensification
and
development
area.
C
Six
here
is
this:
is
the
far
southeast
corner
of
town
there,
where
there
is
existing
sewer
to
connect
to
and
extend
from
those,
though
significant
discussions
still
ongoing
about
how
likely
development
is
given
some
of
these
places
don't
have
water,
though
the
uppermost
quadrant
there,
a
part
of
the
quadrant,
the
the
pipe
labeled
d
does
have
water
service
and
has
at
least
some
preliminary
interest
from
developers
to
to
construct
and
the
puts.
D
C
We
get
into
design
the
potential
exists
to
you
know
that
this
is
just
high
level
topographical
analysis
you
can
punch
across
basins
to
if
you
push
the
sewer
deep
enough
to
service
an
area
to
make
water
flow
uphill,
you
can
actually
go
downhill
underground,
so
it
doesn't
necessarily
mean
that
that
the
pipes
will
be
installed
this
way.
So
we
can
push
sewer
service
into
nearby
nearby
geographies.
If,
if
the
topography
works
out
right
and
this,
this
corner
here
would
be
a
case,
the
sterling
trace
neighborhood
there
might
have
enough.
A
A
C
D
C
C
So
again,
some
of
these
are
more
likely
than
others,
but
pipe
a
there
was
a
from
remembering
correctly
from
our
our
map
from
our
chart,
the
most
likely
of
development
sites,
given
its
proximity
to
the
airport.
Flatness
of
this
of
the
the
existing
lot
and
its
access
to
the
street
system.
F
C
Like
in
this,
in
terms
of
the
cip,
as
I
mentioned
at
the
at
the
budget
briefing,
we
we
put
in
placeholders,
knowing
that
this
was
almost
done.
So
we've
we're
expanding
those
out
in
terms
of
what's
available,
and
I
do
want
to
address
your
attention
to
the
very
bottom
or
second
bottom.
There
targeted
septic
system
service
areas
we
are
including
in
the
long-term
plan
the
ability
to
to
put,
in
short,
runs
of
pipe
to
get
sewer
service
to
existing
neighborhoods
that
are
not
expected
to
develop
or
redevelop,
but
are
not
connected
to
sewer.
C
This
approach
here
makes
an
allowance
for,
what's
probably
one
or
two,
depending
on
the
size
of
the
projects,
one
or
two
projects
to
install
a
couple
manholes
and
a
couple
hundred
feet
of
pipe
to
extend
existing
sewer
service
to
places
that
don't
presently
have
it
and
then
kind
of
eat
away
at
places
that
that
have
water
but
are
still
on
septic
and
and
solve
that
that
long-term
problem
we
get
phone
calls
every
year
to
the
permanent
development
center.
C
This
would
shorten
that
200
feet
often
times
they're,
not
so
they
have
to
renew
their
septic
system
in
order
to
sell
the
house,
this
would
permit
them
to
at.
At
the
time
of
you
know,
if
you
got
a
30-day
window,
you
can
hook
up
to
sewer
a
lot
faster
than
you
can
hook
up
the
septic.
This
will
I'm
not
anticipating.
This
would
be
a
compulsory
connection,
except
at
the
time
of
sale
of
the
home.
C
If
the
septic
system
does
not
pass
the
test,
but
this
would
let
us
over
time
chip
away
at
that
700
and
get
everybody
inside
the
city,
eventually
sewer
availability,
so
that
when
they
are
actually
connected,
when
they
are
actually
in
need
of
connecting
it'll,
be
there
and
available
for
them.
C
It
depends
on
how
far
that
that
excavation
needs
to
go.
That's
the
primary
driver
of
the
cost,
if
it's
running
right
through
your
through
the
the
front
of
your
home
across
the
right
through
the
street,
it
that
can
often
be
less
expensive
than
renewing
the
septic
system.
C
So
this
is
what
the
the
the
five-year
cip
is
just
a
short-term
calendar.
Look
the
long-term
look
with
the
whole
plan
looks
about
like
this
you'll
see
those
areas
that
don't
have
water
service
are
all
falling
towards
the
bottom
of
the
map,
and
that
provides
us
time
to
work
with
design
water
works
as
much
as
we
can
to
get
for
to
get
water
service
to
those
areas.
C
We
would
not
anticipate
installing
sewer
in
a
place
that
does
not
have
water
service,
so
this
could
just
continue
stretching
out,
but
all
other
things
being
a
perfect
world.
This
would
be
the
order
that
we
would
pursue
this
work
and
the
timeline
that
we
might
expect
to
see
it
done.
K
C
I
do
know
they
have
a
lot
on
their
plate
and
maybe
new
new
service
may
not
be
their
highest
priority,
but
we
can.
We
can
work
with
them
to
see
what
see
what
what
they're
willing
to
undertake.
E
C
B
J
J
For
having
us
this
morning,
as
robert
gets,
the
presentation
pulled
up
here,
I'm
heidi
hopkirk,
with
rsm
the
partner
on
your
engagement,
we'll
be
presenting
some
information
related
to
the
june
30th
2021
financial
statements,
we're
going
to
present
some
auditor
communications,
which
is
in
the
packet
that
you
were
just
handed
out.
We'll
also
summarize
some
of
the
financial
results
of
june
30th,
2021
and
then
I'll
talk
briefly
about
the
single
audit.
J
So,
first
our
required
communications
to
city
council
include
these
bulleted
items.
The
first
one
is
our
auditor's
responsibility,
so
we
come
into
the
city
as
your
external
auditors
and
we
audit
your
financial
statements
under
two
sets
of
standards,
the
generally
accepted
auditing
standards
and
then
also
the
government
auditing
standards.
Under
both
sets
of
standards.
We
review
perform
samples
of
information
that
management
provides
to
us.
The
first
set
is
what
we
provide
an
opinion
over
which
tells
you
whether
your
financial
statements
are
materially
correct
or
not.
You
did
receive
an
unmodified
or
clean
opinion.
J
That's
the
best
opinion
you
can
receive
on
those
financial
statements
and
what
that
tells
you
as
council
is
that
the
financial
statements
are
not
materially
misstated,
based
on
our
audit
procedures,
the
second
set
of
standards,
the
government,
auditing
standards.
We
look
at
your
internal
control
process
and
also
compliance
as
it
relates
to
the
financial
statements.
We
issue
a
separate
letter
related
to
that
and
I'm
going
to
talk
about
those
results
a
little
bit
later
on
in
the
presentation.
J
In
the
current
year,
the
city
did
adopt
a
new
accounting
standard
every
year.
The
gasby,
which
is
the
standards
you
follow,
do
issue
various
types
of
standards
which
requires
management
to
re-look
at
how
they
record
certain
things.
Based
on
the
information
within
the
standards.
In
the
current
year,
you
adopted
gatsby
84,
which
is
related
to
fiduciary
activities.
J
These
are
monies
that
you
hold
for
outside
parties
and
for
other
purposes,
had
a
different
definition
in
the
past.
So
this
gaspi
84
changed
the
definition
of
a
fiduciary
activity.
As
a
result
of
that,
you
saw
some
shifts
in
your
fiduciary
activities
that
were
presented.
So
if
you
look
at
last
year's
report,
there
were
agency
funds
that
were
reported
under
the
new
definition.
Those
are
called
custodial
funds
and
they
actually
have
an
equity
or
net
position
attached
with
them.
J
As
part
of
the
change
in
the
definition,
there
were
a
couple
agency
funds
that
no
longer
met
that
definition,
so
those
had
to
be
incorporated
into
the
city's
governmental
funds,
I
think
mainly
the
general
fund,
so
as
part
of
that
transition.
Why
I'm
telling
you
all
of
this
is
that
you
will
see
in
the
auditor's
opinion,
there's
an
emphasis
of
matter,
paragraph
that
says
your
financial
statements
were
restated
due
to
that
implementation.
So
I
always
think
it's
key
to
let
you
know
this
is
due
to
changes
in
the
financial
statements.
J
We
did
not
find
an
error
causing
that
restatement
that
it's
just
due
to
those
changes
and
definitions
and
now
making
your
financial
statements
in
accordance
with
the
new
accounting
standards
as
all
financial
statements.
Yours
have
judgment
and
estimates
prepared
by
management
as
part
of
our
audit
process.
We
do
procedures
over
those
estimates
that
are
significant.
J
In
the
current
year,
we
did
find
and
recommended
an
audit
adjustment
related
to
the
local
options.
Sales
tax
estimate,
there's
a
portion
that
held
back
by
the
state
and
it's
not
paid
out
until
november
of
each
year,
so
management's
required
to
actually
estimate
that
when
we
come
out
and
audit,
we
have
the
luxury
of
hindsight.
J
All
the
other
estimates
that
we
did
procedures
over,
we
thought
they
were
reasonable
and
that
local
option
sales
tax
receivable
was
also
reasonable.
After
the
after
the
audit
adjustment
was
made,
there
was
one
uncorrected
misstatement
in
the
current
year.
This
is
when
we
find
something
as
part
of
the
audit
procedures.
We
present
it
to
management.
J
These
are
corrections
that
they
felt
are
not
material
to
the
financial
statements
and
we
concurred
with
them,
but
we're
required
to
report
them.
In
the
current
year.
It
was
related
to
the
housing
authority
and
some
revenues
that
were
recognized
in
the
prior
year.
That
should
have
been
recognized
in
the
current
year.
So
at
the
end
of
this
year,
all
the
amounts
are
appropriate,
but
those
are
reflected
as
a
as
a
prior
period,
adjustment
or
error
that
was
corrected
in
the
current
year.
J
We
had
no
significant
issues
that
we
discussed
with
management,
or
did
we
have
any
disagreements
or
difficulties
performing
the
audit
and
the
consultation
with
other
accountants
we're
not
aware
of
any,
as
it
relates
to
the
city
side
of
the
financial
statements.
But
there
are
a
couple
of
other
auditors
or
component
auditors
that
we
rely
on
as
part
of
our
audit.
You've
got
two
component
units,
the
airport
and
the
library
foundation
that
are
included
and
those
are
actually
audited
by
another
firm.
D
And
I'm
robert
kreiser,
I'm
a
senior
manager
at
rsm
and
the
engagement
manager
on
the
audit,
so
I
just
want
to
talk
a
little
bit
about
financial
results,
but
really
quick.
I
also
want
to
thank
james
and
tim
and
nick
and
their
entire
team
they're
wonderful
to
work
with
they
do
a
great
job.
This
was
another
kind
of
unique
year
with
the
doing
the
audit,
remote
and
just
kind
of
everything
that
happened
and
and
kind
of
additional
things
that
we
had
to
look
at.
That.
D
Heidi
will
talk
a
little
bit
about
later
when
it
comes
to
additional
major
programs
this
year,
due
to
all
the
additional
covid
related
funding.
So
I
just
just
wanted
to
to
thank
them
and
let
you
all
know
that
they
are.
They
do
a
great
job
working
with
us
through
throughout
the
audit,
which
you
know
allows
us
to
to
get
our
work
done.
D
I
just
want
to
talk
a
little
bit
about
the
revenues
for
governmental
funds.
Overall
revenues
increased
about
38
and
a
half
million
or
10.9
percent.
The
majority
of
these
increases
were
in
two
spots.
First
being
taxes,
taxes
increased
about
7.8
million
or
3.6
percent
majority
of
that
was
due
to
property
taxes,
which
increased
about
17
million
and
then
was
offset
by
some
decreases
in
other
taxes
was
really
kind
of
related
to
the
pandemic.
D
Intergovernmental
revenues,
increased
34.8
million
or
55
percent.
The
majority
of
this
was
due
to
the
airport
paying
off
22
million
dollars
worth
of
debt,
and
then
the
majority
of
the
remaining
increase
was
related
to
covid
related
funds,
specifically
the
coronavirus
relief
fund
and
emergency
rental
assistance.
One.
E
D
Thing
that
you
will
note
that
will
look
a
little
different
in
this
year's
financials
compared
to
last
year.
Is
the
american
rescue
plan
act,
so
those
that
increase
in
revenues
does
not
have
anything
to
do
with
the
arpa
funds?
Those
arpa
funds,
as
they
have
not
yet
been
expended,
are
sitting
in
unearned
revenue
until
there's
been
expenditures
which
none
occurred.
Previous
prior
to
june
30
2021.
F
D
D
Side
overall
expenditures,
increased
79.7
million
or
18.3
percent,
and
the
majority
of
this
increase
fell
into
three
different
buckets,
the
first
being
community
and
economic
development
which
increased
9.4
million
or
36,
and
a
large
portion
of
this
was
due
to
the
emergency
rental
assistance,
covid
dollars
which
were
passed
through
to
sub
recipients,
and
that
was
about
6.4
million
dollars,
a
capital
outlay,
increased
49.8
million
dollars
or
60,
and
really
this
fluctuates
each
year
dependent
on
the
number
of
projects.
And
there
were
just
more
projects
really
in
in
fiscal
year.
2021
compared
to
2020.
capital.
D
Is
correct
yes
and
debt
service
increased
14.3
million
or
13
percent?
And
again
the
majority
of
this
increase
was
due
to
that
payoff
of
the
airport
bonds.
So
you
see
that
on
the
revenue
side
and
here
as
as
that's
related
to
the
airport.
J
And
just
to
clarify
as
a
reminder,
why
we're
talking
about
those
airport
revenue
bonds
is
those
were
still
in
the
name
of
the
city,
even
though
the
airport
was
responsible
for
making
those
payments
when
they
separated
those
first
set
of
bonds
were
still
in
the
city's
name,
so
the
city
had
legal
responsibility,
so
you
still
showed
the
debt
and
you
showed
a
receivable
from
the
airport,
so
there
was
kind
of
a
flow
through
on
the
financial
statements
of
money
being
received
from
the
airport
to
relieve
that
receivable
and
then
a
payment
on
the
debt,
but
now
that
debt's
fully
been
paid,
so
that's
a
little
unique
because
you
might
think
well
the
airport's
responsible
for
those.
J
J
Yes,
that's
part
of
the
debt
service-
those
bonds-
I
can't
remember
the
year,
but
they
were
issued
in
like
0
8
10,
something
like
that,
so
the
new
bonds
that
the
airport
is
issuing
they're
issuing
in
their
name.
So
this
was
the
last
piece
that
was
outstanding
at
the
time
that
the
airport
broke
off
and
it
was
part
of
those
agreements
at
that
time
when
they
broke
off.
F
J
D
Yeah,
okay,
so
those
dollars
were
received
by
the
city
and
then
passed
through
sub
recipients
and
therefore
recorded
as
as
revenue
in
intergovernmental
revenues
and
then
expenditures
here.
Okay,.
D
The
next
slide
here
this
demonstrates
the
number
of
days
that
the
the
general
fund,
unrestricted
fund
balance
would
be
able
to
pay
general
fund
expenditures
as
of
a
point
in
time,
at
this
point
in
time,
of
course,
being
june
30
2021.
D
D
What
you're
yeah,
so
the
unrestricted
fund
balance
in
the
in
the
general
fund
would
mean
all
the
dollars
that
are
are
not
restricted
or
not
assigned
or
not
committed.
So
basically,
anything
that
has
not,
that
is
unrestricted
can
be
utilized
for
those
general
fund
expenditures
that
have
no,
that
that
don't
have
either
from
a
standpoint
of
of
restrictions.
You
know
it
could
be,
it
would
be
external
third
party
restrictions
and
then
commitments
would
be
things
that
are
committed
by
by
the
board.
D
F
K
Just
gonna
say
so:
what
is
your
ideal
amount?
I
mean,
I
know
you
guys
like
a
lot
of
days,
but
what
is
what
is
a
amount
we
would
want
to
be
at.
J
The
government
officers
association
does
say
around
60
days,
but
each
organization
should
look
at
that
independently,
because
you
need
to
consider
your
flow
of
revenues.
Some
organizations
right
before
their
urine
might
collect
a
lot
of
property
taxes,
so
they
have
a
large
inflow
based
on
based
on
where
you're
at
I
would
say,
60
to
90
days
is
what
we
see
in
the
state
of
iowa
as
a
goal.
I
believe
the
city
also
has
a
percentage
goal
that
you
look
at
scott.
Do
you
know
the
number
of
days.
L
Yeah,
our
the
this
policy
is
20.
I
think
it's
15,
but
I
think
we're
looking
at
possibly
increasing
that
for
the
debt
rating
realm.
It
helps
with
debt
rating
as
well
when
you
actually
show
this
is
kind
of
like
one
of
those
features
that
they
really
look
at
to
make
sure
that
you're
financially
sound
in
that
regard,
and
so
from
that
standpoint
I
believe
triple
a
is
considered
at
30
at
a
percentage
versus
the
days.
So
that's
usually
what
we
look
at
and
what
would
that
number
be?
L
L
30
would
be
60
million,
so
that
would
be
a
goal
that
we
would
want
if
we
were
going
to
try
and
strive
for
for
the
triple
a
bond
rating.
Okay,.
C
G
B
L
D
And
then
my
final
slide
is:
is
just
the
enterprise
fun
operating
income,
excluding
depreciation
and
overall,
that
increased
4.8
million
or
about
15,
and
the
majority
of
that
increase
was
really
due
to
the
sewer
fund
increase
about
7.3
million,
and
the
majority
of
that
increase
was
related
to
a
5.5
million
increase
in
charges
for
charges
for
sales
and
services,
mainly
due
to
rate
and
usage
increase.
D
J
J
During
the
current
year
we
did
have
one
material
weakness.
There
was
a
outside
department
that
had
a
system
that,
when
they
were
converting
to
a
new
system,
it
appeared
that
maybe
there
were
some
receivables
that
the
finance
department
hadn't
been
reconciling
with
the
individual
department.
On
that,
so
there
looked
like
there
was
a
potential
misstatement
management
looked
into
it.
J
J
Then
the
last
thing
that
we
do
as
your
auditors
is.
We
perform
a
single
audit.
I
do
want
to
let
you
know
that
this
is
still
in
process.
It's
really
close
to
being
completed
this
year,
but
I
want
to
give
you
an
update.
We
did
audit
six
major
programs,
it's
going
through
some
final
reviews.
On
our
end,
six
major
programs
is
unusual
for
the
city
we're
normally
at
two
or
three
and
what
that
means
is
for
those
major
programs.
We
dive
deeper
into
the
compliance
requirements.
J
The
uptick
in
the
number
of
programs
was
related
to
the
covet
funding
and
what
the
federal
agencies
did
is
they
made
those
high-risk
programs.
So
that
told
us
as
auditors
that
we
pretty
much
had
to
test
them
if
they
were
over
a
certain
threshold
which
was
based
on
a
dollar
amount.
So
we
did
look
at
the
emergency,
shelter
grant
the
emergency
rental
assistance,
the
disaster
grant
public
assistance
and
the
corona
virus
relief
fund.
J
We
looked
at
all
four
of
those
programs
this
year
and
then
we
also
looked
at
the
community
development
block
grant
and
the
homeland
security
grant,
which
didn't
have
covet
funding
related
to
it.
Based
on
our
testing
so
far,
which,
like
I
said,
we're
close
to
being
done,
we
have
no
compliance
findings
or
internal
control
findings
over
those
programs
and
each
one
of
those
looks
like
they'll
also
receive
an
unmodified
or
clean
opinion
related
to
those
once
that's
finalized
here
in
the
next
week
or
so
we'll
provide
management
with
final
reports
which
they'll
provide
to
you.
G
So
for
the
federal
programs
specifically
kovid
related,
have
we
expended
all
the
eligible
funds
that
we
could
and
we've
not
returned
any
dollars
to
the
federal
government
because
we
were
unable
to
spend
them.
J
So
I
can
only
speak
through
20
june
30th
2021.
So
at
that
point
sure.
H
J
J
So
this
will
be
a
two
to
three
year
process.
There
were
several
dollars
spent
during
2021.
We
didn't
find
any
problems
with
the
dollars
that
were
being
spent,
what
they
were
being
used
on,
but
there
were
still
dollars
available
that
are
continued
to
be
expended
in
2022
and
potentially
beyond.
I
I
it
not
kind
of
related
to
the
audit,
but
kind
of
off
of
that.
The
very
first
slide
that
you
showed
was
pretty
significant
to
me
to
show
about
the
increase
in
property
taxes
that
we
as
a
city
have
collected,
and
I
know
we
didn't
raise
the
millage
rate,
but
the
county
has
increased
the
the
the
values
of
the
homes.
I
So
we've
collected
quite
a
bit
more
money
from
our
residents
and
to
me
it's
apparent
that
des
moines
is
becoming
less
affordable
every
day
and
we
are
knocking
seniors
out
of
our
city,
because
we've
got
increased
storm
water,
increased
sewer
rates.
All
of
these
things
that
are
making
it
really
expensive.
I
I
think
we,
as
a
city
really
need
to
take
a
look
at
what
we
can
do
to
give
some
tax
relief,
maybe
to
seniors
so
they
can
stay
in
their
homes.
You
know
they're
they're
paying
a
lot
in
property
taxes.
I
I
I
I
I
B
I
wouldn't
say
impossible:
it
would
take
a
partnership
with
the
state
with
with
legislative
and
obviously
the
council
is
well
aware
that
the
tax
rate
was
lowered
due
to
the
sales
tax
implementation.
So
you
know
we
do
have
a
much
lower
tax
rate
than
we've
had
in
a
lot
of
years,
and
that
is
voiced
as
a
concern.
You'll
hear
me,
as
my
talking
points
tonight
with
the
budget,
talk
about
the
responsibility
that
the
council's
had
in
keeping
that
tax
rate
lower.
B
A
One
of
the
other
things
that
I
think
we
ought
to
be
aware
of,
because
I
sit
in
on
the
our
assessors
meetings-
is
that,
as
you
probably
know,
linda
those
values
are
driven
by
sales,
correct
and
so
the
the
fact
that
the
the
price
of
these
homes
are,
as
you
point
out,
is
going
up
as
well
as
commercial
property
is
driving
value
up
correct.
So
I
you
know
we're
sort
of
cut
between
a
rock
and
a
hard
place
as
to
what
we
can
do.
I
A
A
What
what
time
are
we
going
to
convene
any
free
meeting
or
anything
or
they
don't
have.