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From YouTube: Finance Meeting for January 3, 2022
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B
All
right
at
5
14,
I,
as
the
new
chair,
will
call
to
order
the
january
3rd
2022
first
meeting
of
the
finance
committee
to
order
and
if
we
could
get
a
roll
call
vote,
please.
B
B
Yes,
all
right
from
here
we'll
move
to
approval
of
the
consent
agenda.
Are
there
items?
Are
there
changes
to
the
consent
agenda
from
staff.
B
Madam
chair
no
changes
all
right
and
are
there
items
that
the
committee
would
like
to
hear.
B
Okay,
other
items.
B
B
Yes,
all
right
from
there
we
go
to
approval
of
the
november
29th
meeting
minutes
of
the
financial
committee.
Are
there
changes
from
staff
to
those
minutes.
B
B
B
All
right
with
the
approval
of
the
minutes
item
six
on
our
agenda
is
a
presentation.
The
fy
21
audit
update
status
update
and
we
have
finance
director
mary
mccoy
with
us
this
evening
and
I
believe
you,
you
do
have
a
presentation
so
take
it
away.
Thank
you.
F
Thank
you,
madam
chair.
If
I
can
request
the
screen
share
ability
from
our
it
team
to
be
able
to
share
the
presentation
with
you
well
alex
is
setting
that
up.
I
will
go
ahead
and
just
give
a
brief
intro
to
this.
I
do
see
that
we
have
other
counselors
that
are
joining
us
for
this
presentation
as
well
at
tonight's
meeting,
so
welcome
to
all.
F
We
have
provided
some
of
this
information
previously
to
you
all,
but
we're
going
to
go
ahead
and
take
the
time
to
present
some
similar
information,
as
in
prior
meetings
as
in
prior
updates,
to
be
able
to
provide
a
level
set
to
all
of
the
members
and
all
of
everyone
joining
us
from
the
council
this
evening.
So
I'm
going
to
go
ahead
and
share
the
screen
thanks
joe
thanks
alex
for
giving
me
the
ability.
F
Not
a
problem
thanks
guys,
so
tonight
we're
gonna
go
over
various
different
areas
from
the
financial
audit
and
fiscal
responsibility
to
our
financial
performance,
our
credit
rating
and
financial
facts
to
a
look
back
at
the
2017
fraud
risk
assessment,
as
well
as
some
accomplishments.
Since
then,
in
addition,
a
review,
the
challenges
we
had
with
the
prior
year
audit
with
the
fy
20
audit
and
be
able
to
provide
you
a
status
update
and
our
action
plan
for
fy21
and
fy2
audits
as
we're
going
forward
so
bear
with
me.
F
This
presentation
will
take
time
and
we
will
have
time
for
questions
at
the
end
as
well.
I'm
going
to
dive
first
into
the
difference
between
a
financial
audit
and
fiscal
responsibility.
F
A
financial
audit
is
an
independent
examination
of
our
financial
statements
and
we
do
this
to
make
sure
that
all
of
our
financial
records
are
fairly
and
accurately
represented
and
they
represent
all
of
the
transactions
that
they
claim
to
represent.
F
In
contrast,
fiscal
responsibility
implies
a
government
is
pursuing
the
appropriate
level
of
government
spending
and
tax
any
type
of
tax
policy
to
maintain
a
stable
public
finances.
So
this
is
essentially
our
our
outflows
and
inflows
relatively
equal
in
any
given
year.
What
is
financial
performance
or
financial
health
to
review
the
financial
performance
of
an
organization,
any
organization,
whether
it's
the
private
sector
or
the
public
sector?
F
We
review
the
statement
of
net
position,
which
presents
information
on
all
of
our
assets
and
liabilities,
and
the
difference
between
the
two
between
our
assets
and
liabilities
is
what
is
recorded
as
our
net
position
over
time.
You
can
look
at
an
organization's
net
position
and
review
the
increases
and
decreases
in
the
net
position
to
make
sure
that
the
financial
position
is
improving
or
in
the
event,
that
the
financial
position,
the
net
position,
declines,
that
the
financial
position
is
declining.
F
Moving
on
to
what
the
city's
financial
position,
financial
performance
and
net
position
was
comparing
f118
to
fy20.
So,
as
we
discussed,
our
statement
of
net
position
presents
the
information
comparing
all
the
city's
assets
and
liabilities
and
the
difference
of
the
two
being
our
net
position.
F
So
in
the
fiscal
year
from
fy19
to
fy20,
the
city's
net
position
actually
improved
by
13.6
million
governmental
activities
that
broke
out
to
about
5
million
and
business
type.
Activities
that
broke
out
to
about
8.5
million
governmental
activities
is
everything
covering
general
fund
or
any
of
our
tax-based
funds.
Business
type
activities
is
what
we
often
refer
to
in
presentations
as
enterprise
funds,
so
that
would
be
for
the
city,
water,
waste,
water,
environmental
services,
the
mrc,
a
travis
center
as
well.
Parking
is
also
considered
a
as
well
as
the
convention
center
as
enterprise
funds.
F
When
we're
comparing
our
financial
audit
to
our
fiscal
responsibility.
If
we
just
plop
it
onto
a
four
box
matrix,
we
can
have
various
different
outcomes,
so
we've
been
able
to
just
give
you
in
speaking
in
generalities
what
a
good
audit
or
a
poor
audit
is
versus
a
good
and
improving
that
position
versus
a
declining
net
position
or
financial
results.
So
for
the
fiscal
year
fiscal
year,
21
in
the
accounting
language
that
we
use,
we
had
a
good
audit,
which
is
an
unmodified
opinion,
and
we've
had
that.
For
several
years.
F
We've
also
had
good
financial
results,
which
we
just
reviewed
with
you,
meaning
an
improving
net
position.
If
you
recall
back
as
recently
as
fiscal
year,
2017,
the
city
actually
had
a
qualified
opinion,
which
is
in
the
bottom
left-hand
square,
which
they
had
a
qualified
opinion,
which
is
technically
a
poor
audit.
F
So
just
the
difference,
if
you
can
keep
this
four
box
matrix
in
mind
as
we're
talking
about
financial
audits
and
fiscal
responsibility,
the
difference
between
a
good
mod,
a
good
audit
and
an
unmodified
opinion,
which
is
also
known
as
a
clean
opinion,
or
a
poor
audit
with
a
qualified
opinion
and
poor
financial
results
are
declining.
In
that
position.
F
I
want
to
move
on
now
to
the
ratings
agencies
we
recently
were
raided
by
smp,
as
well
as
fitch,
and
both
s
p
and
fitch
gave
the
firm
to
their
ratings
for
the
city
of
santa
fe,
which
affirmed
their
writing
of
double
a
plus
and
s
p,
affirmed
their
rating
of
the
city
at
double
a
they.
Both
provided
a
stable
outlook
for
our
subordinate
lien
grt
revenue
refunding
bond
that
we
did
in
the
last
few
months
and
all
other
bonds
were
also
affirmed
with
the
same
ratings.
F
These
excellent
ratings
were,
in
part
based
on
the
city's
commitment
to
strong
budget
management,
as
well
as
proactive
fiscal
management
during
the
pandemic
to
dive
a
little
bit
more
into
detail.
This
is
a
very
lengthy
process
that
we
go
through
to
have
our
s
p
and
fitch
rate,
the
city,
so
these
excellent
bond
ratings
and
recognition
of
the
city's
strong
financial
management
practices
during
covet
19
and
the
entire
pandemic,
and
the
city's
strong
financial
health
enabled
the
city
to
successfully
refinance
our
outstanding
debt
and
earn
1.3
million
dollars
in
savings.
F
Smp
and
fitch
are
third-party
independent
companies
that
come
in
and
review.
Our
financial
statements
review
our
net
position,
review
our
economic
outlook
and
our
and
then
provide
these
ratings
to
the
city.
So
fish,
characterized
the
city's
outlook
as
stable
and
said
that
the
city's
strong
budget
management
was
demonstrated
by
its
efforts
to
maintain
sustainability
and
anticipation
of
the
pandemic
induced
revenue
pressures
via
significant
restructuring
of
its
operations.
F
F
By
refunding
this
13
and
a
half
million,
we
were
able
to
save
1.3
million
in
interest
expenses
over
the
next
five
years.
Again,
all
due
to
our
strong
fiscal
management
practices.
By
earning
a
strong
rating
from
both
s
p
and
fitch,
we
were
able
to
save
the
city,
1.3
million,
I'm
just
the
next
few
slides
dive
into
the
level
of
complexity
in
our
financial
system.
F
By
giving
you
a
look
at
a
few
of
high
level
numbers
and
some
work
that
our
staff
does
to
be
able
to
reconcile
these
accounts
and
these
funds
throughout
our
fiscal
year
and
audit
preparation
process
at
the
end
of
fy
20,
the
city
had
total
outstanding
debt
of
over
200
million.
F
The
governmental
activity
related
to
this
debt
consisted
of
close
to
80
million
in
debt,
backed
by
gross
receipts,
tax
revenues
and
lodgers
tax
close
to
600,
000
and
revenue,
backed
by
outstanding
loans
and
a
little
over
19
million
in
outstanding
property.
Tax
supported,
go
bond
debt
in
addition
to
that,
to
the
governmental
type
that
are
business
type
debt,
backed
by
specific
operational
revenue
sources
like
water
or
wastewater,
or
the
convention
center
totaled
a
little
under
98
million
in
bonds
and
a
little
over
36
million
in
loans.
F
F
So,
moving
on
to
our
capital
assets,
the
city
has
capital
assets
for
both
governmental
and
business
type
activities,
totaling
more
than
700
million,
as
our
chief
investment
officer
likes
to
to
remind
me
where
the
city
of
santa
fe
is
about
a
billion
dollar
operation.
So
you
can
see
the
700
million
dollars
over
700
million
in
capital
assets.
Net
of
our
accumulated
depreciation
is
a
significant
amount
of
assets
for
any
organization
to
carry
from
year
to
year.
F
These
capital
assets
include
land
buildings,
systems,
improvements,
machinery
and
equipment
vehicles,
infrastructure
our
park
facilities,
so
it
is
extremely
complicated
to
account
and
track
and
be
able
to
report
in
our
financial
statements
for
over
700
million
in
capital
assets
and
again,
these
cross
all
different
departments,
all
different
funds
and
all
different
accounts
that
we
have
for
our
capital
projects
we're
the
fiscal
year
20.
F
We
did
see
construction
and
progress
across
various
city
facilities,
totaling
close
to
40
million
in
both
our
governmental
type
and
our
business
type
funds,
so
that
will
change
for
fiscal
year
21,
but
again,
this
changes
from
year
to
year,
but
the
amount
that
we
carry
is
significant
amount
for
constructions
and
progress
for
the
current
fiscal
year.
F
So
again,
if
we
take
a
look
back
at
2017,
the
mccard
report
was
a
fraud
risk
assessment
and
identified
three
main
areas
of
extremely
high
risks
for
fraud.
These
three
main
problem
areas
can
be
broken
down
into
the
failure
of
internal
the
internal
audit
function.
The
internal
auditor's
office
failed
to
uncover
or
address
many
obvious
issues
over
the
years.
External
auditors
also
failed
to
know
those
issues:
the
failure
of
the
external
audit
function.
F
So
while
the
city
of
santa
fe
had
changed
audit
firms
as
it
was
required
to
do,
some
of
the
members
of
the
audit
team
did
not
change.
They
moved
from
firm
to
firm
and
they
stayed
on
the
city's
financial
statement.
Audit
engagement
team
for
many
years,
so
the
individual
members
of
the
city's
audit
team
remained
the
same
over
many
years,
which
led
to
a
level
of
familiarity
and
complacency
that,
as
the
macarthur
team
identified,
can
result
in
missed
findings.
F
The
internal
controls
were
also
flagged
across
city
functions
as
a
weakness.
The
lack
of
internal
controls
was
due
to
a
series
of
issues,
including
the
antiquated
accounting
system,
that
the
city
was
operating,
a
lack
of
control
over
computer
access
rights,
a
complete
lack
of
financial
and
other
written
policies
and
procedures
and
employees
who
had
no
training
for
their
jobs.
F
So
if
you
all
also
remember
the
mccart
accounting
firm
made
recommendations
and
identified
that
it
was
important
that
the
city
prioritize
the
recommendations
in
their
report
and
implement
them
in
a
logical,
meaningful
and
cost
effective
way.
They
also
stated
in
their
reports
that
to
attempt
to
implement
too
many
recommendations,
all
at
once,
much
less
all
of
the
recommendations
simultaneously
would
doom
the
city
to
failure
of
their
efforts.
F
So
taking
these
recommendations
into
consideration,
the
city
prioritized
the
response
over
the
last
four
years
in
these
three
different
areas:
internal
controls,
internal
audits
and
then
the
financial
audits.
So
we're
gonna
highlight
the
improvements
in
these
three
different
areas
for
you.
As
far
as
the
improvements
with
the
internal
audits,
the
problems
that
were
identified
in
the
card
reports
was
that
that
the
internal
auditor's
office
failed
to
uncover
and
address
many
of
the
issues.
F
The
internal
audit
office
was
not
very
effective,
so
the
city's
corrective
action
was
to
outsource
the
internal
audit
function
to
an
accounting
firm,
with
the
appropriate
experience
and
certifications
to
comply
with
internal
standards
and
the
city's
ordinance,
including
peer
review.
The
city
has
had
two
different
internal
audit
firms
over
the
course
of
the
last
four
years
in
2018,
there
was
a
risk
assessment
performed
by
an
external,
independent
internal
audit
team,
and
we
are
getting
ready
to
perform
another
risk
assessment
now
in
2022..
F
The
internal
audits
that
have
been
performed
by
these
independent
internal
audit
experts
are
the
procurement
and
ap
audit
back
in
fy
19..
The
leases
unleashed
accounting
to
prepare
us
for
gas,
b87
and
fy20,
and
the
public
utilities
and
billing
internal
audit
in
fy21.
All
three
of
these
have
been
presented
to
the
finance,
both
the
audit
committee
and
the
finance
committee.
F
The
third
bucket
was
improvement
with
our
financial
audits.
If
you
remember,
as
recently
as
fy
17,
the
city
had
a
qualified
adverse
opinion.
So
while
the
city
had
changed
its
audit
firm,
some
of
the
members
of
the
audit
team
had
stayed
the
same.
So
the
city
issued
an
rfp
for
audit
services
and
after
that
competitive
bid
process,
the
cd
awarded
the
audit
services
contract
to
clifton
morrison
allen.
F
lodgers
tax
audits,
which
were
also
performed
by
cla
as
part
of
their
scope
of
work
for
the
city,
the
performance
audit
of
the
police
department
that
was
performed
by
the
police
foundation
a
few
years
ago,
how
it's
going
improvements
and
internal
controls.
This
there's
a
lot
on
the
slide.
So
I'm
going
to
go
over
this
each
one
of
these
bullet
points.
Internal
controls
that
were
the
lack
of
internal
controls,
rather
were
due
to
many
issues
that
were
identified
throughout
the
entire
report,
primarily
relating
back
to
the
antiquated
accounting
system.
F
The
lack
of
control
over
computer
access
rights,
the
lack
of
financial
and
other
written
policies
and
procedures
and
employees
who
had
very
little
training
for
their
jobs.
So
the
city
prioritized
the
corrective
action
of
the
last
four
years
to
address
this
in
five
main
areas,
really
the
biggest
push
and
the
biggest
priority
for
the
city
was
modernizing
our
account
antiquated
accounting
system
in
fy
20.
The
city
prioritized
implementing
our
tyler
mina's
financial
and
human
capital
management
system
to
rebuild
our
internal
controls
and
system
and
move
away
from
the
antiquated
manual
accounting
system.
F
That
was
the
old,
e1
or
jd
effort
system
that
the
city
had
used
for
a
little
over
20
years.
The
new
system
ensured
that
our
audit
trails
were
turned
on
ensured
that
our
control
over
computer
rights
and
access
as
a
role-based
system,
we
implemented
the
three-way
match
and
established
a
central
repository
for
contracts,
purchase,
orders
and
other
documentation.
F
F
we've
also
reorganized
the
finance
department
in
order
to
support
segregation
of
duties,
we've
decentralized,
the
finance
department,
to
ensure
that
no
one
person
was
responsible
for
all
revenue
in
and
payments
out,
just
as
one
example
of
what
the
reorganization
accomplished,
we've
also
hired
professional
staff,
we've
hired
professionals
with
over
20
years
of
experience
into
key
managerial
roles
and
with
key
accreditations
everything
from
cpas
cfas
or
chief,
our
cpos
into
these
key
positions.
We're
very
excited
that
at
the
end
of
december,
we
had
another
cpa
start
in
our
accounting
division
as
well.
F
So
we're
very
grateful
to
continue
to
bring
on
these
talented
people
into
our
department,
our
we
have
updated
our
policies
and
procedures
and
we'll
continue
to
update
our
policies
and
procedures
in
future
years,
including
the
cash
handling
policy,
the
procurement
policy,
the
p-card
policy,
our
grants,
management
policy
and
produce
multiple
desktop
manuals
to
accompany
our
new
accounting
system.
F
We've
also
developed
training
for
our
staff,
including
training
on
the
year-end,
closed
process
for
procurement,
trainings
for
cash
handling,
trainings
for
budget
and
grants.
We've
provided
trainings
in
our
immune
financial
and
human
capital
management
systems
over
actually
over
200
training,
with
more
than
eighteen
hundred
people
that
have
been
trained
to
date,
with
an
average
of
six
hours
per
training
session
for
our
immune
system.
F
We've
also
developed
partnerships
with
new
mexico
edge
with
new
nmsu
and
carolyn
roybal.
That's
on
the
call
with
us
today
has
been
our
lead
in
creating
that
partnership
and
maintaining
that
partnership.
That
was
something
we
started
prior
to
the
pandemic
and
then
had
to
put
on
hold
for
the
last
year,
but
we
have
started
those
trainings
again
in
the
fall
thanks
to
the
work
that
carolyn
is
doing
and
those
trainings
cover
everything
from
accounting
101
to
other,
more
complicated
subject
matter
areas.
F
F
F
Unfortunately,
with
those
challenges
with
that
new
technology
come
challenges,
as
well
as
the
city
overcomes
the
learning
curve
to
be
able
to
implement
successfully
and
adapt
to
new
technology.
In
addition
to
that
similar
to
the
chronos
outage
or
downtime
that
we're
having
now
tyler
technologies
had
a
security
incident
in
2020.
If
you
all,
remember
and
tyler
technology
was
unable
to
provide
the
city
with
tech
support
for
four
critical
weeks,
when
we
were
trying
to
to
finish
the
fy
20
audits.
F
As
with
any
it
system
implementation,
there
were
many
technical
challenges,
other
than
tyler
tech
being
down
as
we
closed
out
fiscal
year
20,
which
contributed
to
the
late
audits
mission.
This
is
not
something
that's
unique
to
the
city
of
santa
fe.
Other
organizations
have
also
had
challenges
with
the
implementations
of
uit
systems.
I
would
imagine,
if
you
think,
into
your
experience,
you
can
come
up
with
examples
of
challenges
that
other
organizations
that
you've
worked
in
have
have
had
at
the
state.
F
Several
of
us
worked
with
the
state
with
implementation
back
in
fyo7
of
the
share
their
enterprise,
accounting
and
human
capital
system.
During
that
year,
the
general
services
department
and
the
workforce
solutions
department
were
late
on
their
audit
actually
for
fyo7
and
for
the
subsequent
year
fyo8
as
well,
and
had
multiple
findings
in
their
audits.
For
those
years,
the
state
of
new
mexico
actually
dfa
does
not
have
financial
reports
posted
on
their
website
for
2007
and
2008
after
the
share
implementation,
but
they
do
have
them
for
any
for
other
years.
F
F
We
have
that
position
was
recently
posted
and
we
are
going
through
the
hiring
process
for
that
position.
Now
so,
unfortunately,
that
position
has
been
vacant
for
the
last
six
months
and
we
have
not
had
the
chief
accountant
position
for
the
city
to
be
able
to
to
move
the
audit,
the
fy21
audit
further
along
the
coven
19
pandemic
and
17,
and
getting
17.5
million
care
attack
processed
in
three
months.
This
is
something
that
you
know.
We
have
reviewed
with
the
committee
several
times.
F
We've
had
about
a
40
vacancy
rate
in
the
finance
department.
Several
members
of
our
team
have
tested
positive
for
covet
19,
which
have
has
required
them
to
be
out
of
work
during
the
closeout
process
and
in
addition,
in
the
middle
of
closing
out
fiscal
year,
20
we
did
receive.
F
The
17.5
million
cares
act
which
we
processed
through
the
course
of
about
three
and
a
half
months,
diverting
our
attention
from
the
audit
close
process,
the
audit
prep
and
the
fiscal
year,
20
close
process
to
be
getting
the
emergency
funds
out
the
door
and,
of
course,
having
a
late
fy.
19
audit
also
contributed
to
a
late
start
in
fy,
20
audit
preparation.
F
So,
moving
on
to
our
fy20
audit
21
audit
status,
the
slide
18
presents
a
list
of
what
we
have
completed
to
date.
We
have
obtained
a
trial
balance
from
our
accounting
system
for
the
year
that
ended
in
june
30th.
We
have
agreed
to
all
of
our
account
beginning
balances
to
prior
year,
fy20
audited
financial
statements.
These
are
two
key
steps
to
be
able
to
start
the
analysis
of
all
of
our
accounts.
F
We
have
performed
a
trial
balance
assessment
to
determine
which
significant
accounts
have
been
reconciled.
Through
the
end
of
the
year.
We
have
assigned
responsibilities
for
reconciling
those
significant
accounts
out
to
all
departments.
As
of
september
2021.
The
deliverables
for
the
finance
department
for
the
budget
office,
the
procurement
office
and
payroll
are
all
completed.
As
of
december
of
2021,
the
finance
department
has
finalized
preliminary
reconciliations
of
its
investment
accounts
about
350
million
in
assets
for
fiscal
year
21..
As
of
january
2021,
the
finance
department
finalized
the
workman's
comp
and
general
liability
claims
payable
reports.
F
As
of
december
2021,
the
finance
department
had
submitted
its
preliminary
reconciliations
for
major
revenue
sources,
including
gross
receipts,
taxes,
property
tax,
mvd,
combined
fuel
tax,
franchise
fees
like
gas,
electricity
and
cable,
as
well
as
lodgers
tax.
As
of
january
22,
we
are
very
happy
to
report
that
the
public
utilities
department
has
submitted
their
preliminary
reconciliations
for
major
funds,
including
environmental
services,
wastewater
water,
storm
water
and
utility
billing
admin.
So,
as
you
can
see
the
progress
that
we
have
made
to
date
over
the
last
six
months
since
the
fiscal
year
ended
has
been
significant.
F
F
F
For
our
fy21
audit
next
steps
that
we
have
ahead
of
us
from
for
the
period
of
january
through
march
or
january
february
and
march,
we
will
con
2022.
I
apologize
there's
a
typo
on
this
slide.
I
would
correct
that
we
will
continue
our
reconciliations
and
our
correcting
journal
entries
for
to
produce
our
trial
balance.
We
will
also
conduct
the
assessment
that
I
just
discussed
and
implement
begin
to
implement
the
recommendations
from
the
independent
assessment
on
march
31st.
F
Our
target
is
to
produce
our
final
trial
balance
and
our
schedule
of
expenditures
of
federal
awards
for
the
auditors
to
begin
their
work.
On
april,
1st,
the
our
external
auditors
will
then
come
on
site
and
start
their
process.
Unfortunately,
at
that
point
it
is
out
of
the
city's
control,
how
much
time
or
how
many
resources
our
external
auditor
dedicates.
So
we
have
given
a
target
date
for
the
external
auditor
to
actually
finish.
F
Sorry
there's
another
title
on
this
by
june
30th,
and
that
is
the
calendar
that
we
have
in
front
of
us
for
the
next
six
months
to
be
able
to
submit
the
final.
The
final
audit
fy21
audit
to
the
state
auditor's
office
by
june
30th,
so
that
completes
the
presentation.
Madam
chair,
we
can
stand
for
any
questions
that
you
or
the
members
of
the
committee
or
any
of
the
counselors,
have.
E
First.
Is
there
a
way
you
could
send
us
that
presentation
via
email
at
some
point
it
doesn't
have
to
be
right
now,
but.
E
Okay,
thank
you
and
then
do
we
anticipate
that
we
will
be
on
time
for
our
next
audit.
F
Madam
chair
counselor
rivera:
that's
why
we
have
the
five-step
plan
that
we
have
proposed,
because
it
is
our.
It
is
our
always
our
goal
to
submit
an
on-time
audit.
This
we
will
be
working
on
the
fy21
reconciling
fy21
accounts,
those
5000
accounts
across
70
funds,
and
that
is
absolutely
our
priority,
but
very
quickly.
F
So
it
is
a
definitely
a
monumental
task.
It
is
no
easy
task
to
do
this,
but
many
other
governmental
organizations
a
strive
for
and
attain
a
month
and
close
process
through
that
collaborative
process
across
all
departments,
and
our
goal
is
to
get
there
as
well
and
that
will
ensure,
if
we're
able
to
do
that,
that
will
ensure
an
on-time
audit
next
december.
15Th.
E
And
with
regards
to
this
last
audit,
how
how
far
in
advance
did
you
know
that
we
were
going
to
be
late
on
this
last
audit.
F
Madam
chair
counselor
rivera,
we
have
anticipated
for
some
time
that
we
were
not
going
to
submit
the
audit
on
december
15th.
It
is
we,
it
is
our
goal
to
have
a
audit
submitted
where
we
can.
We
have
integrity
if
we
go
back
to
the
one
of
the
very
first
slides
in
the
presentation.
F
What
is
a
financial
audit
is
to
ensure
that
all
the
financial
state
transactions
are
fairly
and
accurately
represented
in
the
financial
statements
that
are
presented
in
an
audit
to
the
auditors
for
their
review
and
validation,
and
so
it
is,
we
can
be
on
time
with
the
audit,
but
not
have
fairly
and
accurately
stated
financial
statements,
or
we
can
strive
to
have
an
earlier
timeline
than
what
we
have
presented
on
that
last
slide.
E
So
I
think
some
of
the
the
counselors
weren't
notified
until
really
the
press
release
came
out
is,
is
my
understanding.
So
is
there
any
reason
we
couldn't
have
been
notified?
Let's
say
a
week
or
two
weeks
earlier.
F
F
So
we
will
be
hearing
every
two
weeks
approximately
an
audit
status
update
that
will
continue
not
just
for
the
remainder
of
our
progress
on
the
fiscal
21
audit,
but
as
soon
as
that
is
wrapped
up,
we
will
then
start
the
fy
22
audit
status
updates
for
you
to
be
able
to
avoid
any
confusion
or
any
miscommunication
or
lack
of
communication
going
forward.
We've
heard
the
counselors
loud
and
clear
that
you
want
to
be
kept
in
the
loop
and
provided
regular
updates.
So
that
is
our
plan
for
the
calendar
year.
E
All
2022
and
have
we
heard
from
the
the
state
I
know
we've
been
late
for
the
past
couple
years.
Have
we
been
in
communication
with
the
state?
I
don't
know
what
the
worst
possible
case
scenario
is
with
regards
to
the
state,
but
I
assume
you've
been
in
communication
with
them.
F
Madame
chair
councillor,
dr
veda,
dfa,
has
not
notified
us.
Dfa
is
the
organization
at
the
state
that
has
the
authority
and
control
to
to
take
any
action,
as
they
have
done
with
other
organizations
in
prior
years,
and
we
have
not
been
notified
by
dfa
of
those
any
potential
actions
we
have
committed
to
providing
regular
updates
to
dfa,
as
well
as
as
we
move
forward
and
that
started
last
fiscal
year.
F
While
I
was
out
on
maternity
leave
earlier
this
year,
the
staff
did
meet
with
them
and
they're
mainly
concerned
about
the
progress
of
our
capital
projects
that
they
have
that
have
been
funded
through
state
capital
outlay
dollars.
I
am
also
required
to
sign
off
on
the
grant,
documentation
and
information
any
type
of
reports
that
we
provide
to
to
the
state
as
well.
So
we
can.
I
continue
to
do
that
and
we'll
continue
to
abide
by
any
type
of
reporting
requirements
or
anything
that
the
states
shall
require
going
forward
in
the
future.
F
Madam
chair
counselor,
thank
you.
That
is
a
great
question.
We
have
offered
three
contingent
offers
coming
out
of
the
rapid
hiring
fair
and
we
have
we
are
we've
been
in.
It
seems
like
continuous
interviews
over
the
last
few
weeks
to
fill
other
key
positions
in
the
finance
department
as
well.
That
will
be
essential
in
getting
us
on
time
for
fy
22
audit
submission.
F
So
we
continue
to
appreciate
the
human
resources
department
and
their
staff
for
working
with
us
and
expediting
as
we
continue
to
post
these
positions
and
interview
and
then
make
those
contingent
offers
and
then
get
those
that
staff.
We
are
extremely
pleased
that
we
were
able
to,
as
I
mentioned
earlier,
have
us
one
of
our
new
employees.
F
He
julie,
who
has
her
cpa,
start
with
us
at
the
end
of
december,
so
that
additional
work
and
that
will
be
of
great
help
as
we're
completing
fy21.
B
Thank
you,
councillor
rivera.
We
have
councillor
michael
garcia
with
us,
but
councillor.
I
am
going
to
hold
off
on
your
questions
until
the
members
of
the
finance
committee
have
had
the
opportunity
to
ask
their
questions
just
so
you
know
so
councilwoman
villarreal.
You
have
thank.
D
You,
madam
chair,
and
thank
you
director,
mccoy
for
your
presentation,
and
I
think
what
I
gather
from
this
presentation
and
and
previous
presentations
is
that
we're
consistently
plagued,
as
you
said,
with
vacancies
staff
vacancies,
and
that
really
sets
us
back
in
so
many
ways,
and
I
know
that
there
were
staff
gaps
and
we
did.
I
thought
we
hired
contract
labor
to
fill
those
some
of
those
positions
is
that
correct
last
year
we
did
that.
D
And
so
out
of
those
positions
that
were
contracted
last
year
did
any
of
those
people
assist
with
the
audit
process.
D
So
I
guess
I
was
just
concerned
if
we're
still
trying
to
fill
those
staff
vacancies
and
we
have
contract,
labor,
contract
positions
and
they're
still
not
we're
still
not
on
track.
D
D
We
were
late
for
that
the
last
one,
and
I
guess
I
would
have
wanted
to
know
like.
Oh
that's
actually
going
to
delay
us
for
this
next,
one
that
we're
in
2021
instead
of
finding
out
through
the
press
release
like
he
said.
I
think
it
would
just
help
to
know
like
hey
we're
still
in
this
mode
of
staff
deficiencies,
and
so
as
as
much
as
we'd
like
to
achieve
trying
to
get
the
audit.
D
The
next
audit
done
we're
not
going
to
make
it
instead
of
finding
out
in
december,
so
I
mean
just
thinking
about
it
now.
I
think
it
was
probably
unrealistic
to
even
think
we
were
going
to
finish
that
the
next
audit
after
completing
the
late
audit
last
year.
So
I
I
think
it
would
be
good
to
have
the
two-week
audit
status
updates
to
help
us
kind
of
understand
where
we're
at
and
get
everybody
on
the
same
page
and
just
for
transparency's
sake.
D
So
I
think
that's
that's
helpful
yeah
and
I'm
still
thinking
council
revet
brought
this
up
about
the
fact
that
we're
asking
for
the
extension
and
planning
on
getting
it
in
in
march
of
2022.
D
I
mean
I
want
to
be
optimistic,
but
do
you
think
that
there's,
I
guess
with
those
updates
it'll
help
us,
but
I
want
to
hear
from
you
maybe
to
just
tell
us:
do
you
think
that
that,
because
we're
in
this
next,
like
delayed,
it
pushes
everything
back
and
there's
a
lot
of
things
happening,
that
the
daily
needs
that
staff
has
to
do,
and
then
we
have
budget
hearings.
So
all
that
combined.
Is
it
realistic
to
say
that
we're
going
to
submit
next
year's
object
audit
on
time.
F
Madam
chair
counselor,
thank
you
for
that
question.
That's
an
excellent
question,
as
I
mentioned
previously,
we've
talked
about
this
in
in
other
committee
presentations
and
we'll
continue
to
talk
about
this,
because
these
are
the
basic
building
blocks.
To
be
able
to
achieve
an
on-time
audit
is
being
able
to
close
each
month
out.
So
that
means
that
invoices
from
city
staff
for
their
contractors
are
due
by
a
particular
day
after
the
close
after
the
30th
or
the
31st
of
the
month,
and
that
is
one
of
the
basic
core.
F
You
know
as
a
really
easy
example,
if
we
don't
have
those
invoices
in
by
a
particular
day,
we
can't
close
the
activity
out
for
that
month,
and
so
that's
just
one
very
simple
example
of
how
it
takes
an
entire
team.
Everyone
in
the
city
to
be
able
to
pitch
in
to
meet
the
deadlines
to
be
able
to
have
a
goal
of
closing
the
fiscal
year.
I'm
sorry
the
fiscal
periods
each
month
out
every
single
month,
because
you
don't
build
a
house
by
starting
with
the
roof
and
then
get
to
the
foundation.
F
You
build
the
foundation
first
and
then
you
build
up
and
that's
what
we
plan
to
do.
The
foundation
of
being
able
to
have
an
on-time
audit
is
to
be
able
to
implement
a
very
rigorous,
very
strict
deadlines
for
a
month-end,
closed
process
that
everyone
in
the
city
adheres
to,
and
the
invoices
are
just
one
very
simple
example:
all
of
the
complexity
across
those
5
000
accounts
across
you
know
the
over
30
000
customer
accounts
that
we
have
in
our
public
utilities
department
across
our
70
different
funds
that
range
from
our
governmental
activity
to.
F
Activity
right,
this
is
a
very
complicated,
so
each
one
of
those
different
activities
will
have
a
different
date.
Some
of
them
will
be
reconciled
and
completed
on
a
monthly
basis.
Other
things
we
can
do
on
a
quarterly
basis
or
do
other
things
we
can
only
do
on
an
annual
basis,
but
the
basic
building
blocks.
F
The
foundation
is
doing
a
month-end,
close
and
adhering
to
those
deadlines
across
the
entire
organization,
and
then
once
we
do
that
between
the
month
of
completing
the
close
out
for
the
month
of
july,
for
example,
and
then
the
month
of
august
and
september
in
a
timely
manner,
means
it
come
july
of
next
year.
We
will
not
have
to
reconcile
an
entire
year
when
you're
reconciling
12
months.
It
does
take
a
lot
longer
than
if
you're
doing
your
books.
If
you
can
just
need
to.
F
H
G
D
F
The
public
utilities
department
again
made
me
so
happy
when
I
saw
that
email
come
through
from
them
yesterday
that
they
had
completed
their
preliminary
reconciliations
for
our
public
utilities.
Those
are
significant
major
funds
for
the
city,
so
to
be
able
to
get
that
done
was
a
huge
milestone
for
us
now.
B
F
And
they're
able
to
review
the
work
that
our
team
has
done
so
again,
building
so
we're
not
doing
the
entire
12
months
and
take
taking
six
months
or
being
able
to
prioritize
that
along
other
workload,
but
really
being
able
to
focus
each
month
and
say
by
the
10th
of
each
month
or
the
15th
of
each
month.
Those
accounts
will
be
reconciled
that'll
make
next
year
when
we
start
this
process
in
july,
a
lot
easier
for
all
of
us,
because
11
months
of
the
year
will
have
already
been
reconciled.
F
I
hope
that
makes
sense
building
it.
You
know
breaking
it
down
to
that
level
of
detail.
D
Yeah,
I
think
it
we.
We
know
it's
all
connected
and
everybody's
affecting
each
other,
and
I
was
thinking
about
that.
As
you
were
saying.
Month-End
closures
for
each
department,
which
is
important,
does
procurement
approvals
delay
that
any
contracts
or
I'm
just
curious.
If
procurement
also
procurement
delays
may
delay
month,
end
closures
for
each
department.
F
Madam
chair
counselors,
those
should
not
those
are
future
looking
forward.
Looking
and
really
what
we're
closing
out
is
the
actual
activity
for
the
prior
period
for
that
prior
month.
So
the
work
that
has
already
been
done.
All
of
the,
if
you
think
about
the
ins
and
outs
of
what
we
process
all
the
revenue
coming
into
the
city
and
all
the
payments
going
out
and
for
things
like
capital
assets
right
that
might
not
be
every
month,
but
that
might
be
on
a
more
periodic
basis.
D
D
It
was
absolutely
insane
what
we
used
to
have
and
I'm
glad
that
we
were
able
to
consolidate
it.
However,
back
then
they
were,
they
were
still
able
to
get
things
done.
I'm
not
saying
that,
there's
a
lot
of
things
that
we
have
to
correct
along
the
way,
but
having
I'm
glad
we
consolidated
I'm
just
saying
that
70
accounts
is
better
than
what
we
used
to
do
and
we
were
able
to
get
our
audit
done
on
time.
D
So
I
know
there's
a
lot
of
factors
in
there,
but
I'm
just
saying
that
there's
it's
better
now
that
we
have
70
accounts,
I
guess,
and
it's
more
efficient
for
you
all.
So
I
think
that's
that's
a
plus
for
us
to
be
able
to
to
be
efficient
in
our
process,
so
I'll
just
leave
it
at
that
and
looking
forward
to
the
quarterly
or
the
bi-monthly
bi-monthly
status
reports.
So
I
think
that'll
be
helpful.
Thank
you.
B
As
I
mentioned,
we
have
counselor
garcia
with
us
this
evening
joining
the
committee
councilor
garcia,
your
hand
is
up.
I
Thank
you,
madam
chair,
and
thank
you
director,
mccoy
for
the
presentation.
I
really
appreciate
the
update
and
I
do
want
to
give
a
big
thanks
and
shout
out
to
all
of
the
finance
department.
Folks,
when
you're
having
a
vacancy
rate
of
40
percent
and
only
60
staff
doing
the
work.
I
can
only
imagine
the
workload,
and
so
I
just
want
to
let
them
know
that
they're
supported
and
we're
going
to
do
everything
we
can
to
get
that
department
up
to
100.
I
With
with
that
being
said,
director
mccoy
what
you
talked
about
40
vacancy
rate,
how
many
positions
does
that
entail.
F
I
Okay
and
out
of
those
20
vacant
positions,
how
many
are
we
currently
hiring
for.
F
Madame
chair,
counselor
garcia,
we
are
hiring
for
all
of
them.
We
are
actively
recruiting
and
seeking
candidates
for
all
of
those
positions
are
in
the
process
of
hiring
for
those
positions.
F
If
you
recall
from
the
budget
adjustments
that
council
that
the
governing
body
approved
in
the
middle
of
december,
there
were
four
finance
department
positions
that
you
approved
to
the
funding,
for
those
were
those
were
our
four
frozen
positions
for
this
year
and
two
of
them
were
in
the
treasury
division.
One
was
in
procurement
and
one
was
in
accounting,
and
so
all
of
those
positions
will
be
actively
working
on
various
different
finance
functions,
but
all
in
collaboration
to
finish
the
fy
21
audit,
as
well
as
be
on
time
for
the
fy
22
audit.
I
Okay,
that's
good
to
know,
and
so
out
of
the
20
we're
hiring
for
all
20
of
them.
What
is
the
prospects?
I
know
that
when
you
have
a
great
number
of
positions
open
like
that,
some
are
going
to
attract
more
applicants
and
we're
going
to
attract
less
those
positions
that
are
attracting
less.
Are
we
doing
any
type
of
evaluation
or
trying
to
understand
why
these
positions
are
not
being
filled?
I
However,
we
can
to
fill
these
positions
because
I
think
when,
when
we
last
had
an
update
in
regards
to
the
fiscal
year,
20
audit
after
it
was
fully
released,
a
lot
of
the
findings
were
due
to
vacancy
rates,
and
that
is
becoming
the
reoccurring
theme
that
we
just
can't.
We
can't
be
using
that
anymore.
Having
a
vacancy
rate
is
is
not
the
crutch.
We
can
use
so
if,
if
we
can't
fill
the
positions
through
our
our
traditional
hiring
process,
are
we
open
to
filling
the
positions
through
a
contract
basis?
I
F
Madame
chair,
counselor
garcia,
we
have
actually
been
evaluating
several
of
our
positions.
Part
of
it,
as
we
have
seen
in
several
of
our
city
departments,
is
a
market
issue,
a
labor
market
issue.
You
know
it's
at
the
point
where
we
need
to
attract
certified
public
accountants,
cpas
or
others
with
certifications
to
be
able
to
fill
these
jobs,
not
just
in
the
finance
department,
but
in
other
city
departments,
the
finance
functions
and
other
city
departments.
F
We
are
not
able
to
attract
the
talent
at
the
rates
that
we
are
offering
so
part
of
that.
We
are
actively
working
with
our
hr
department
to
review
some
of
the
classifications
that
we
have
to
be
able
to
see
if
there
is
anything
that
we
can
do
to
correct
for
those
classifications.
F
Currently,
I
think,
a
positive
part
that
we've
heard
from
several
of
our
employees
that
have
started
in
the
last
three
and
a
half
years
that
have
come
over
from
the
county
or
from
other
cities
or
from
the
state
of
new
mexico
from
other
governmental
organizations
that
the
city
is
very
competitive
when
it
comes
to
our
health
insurance
package
and
when
it
comes
to
what
the
city
pays
in
for
our
pera
and
when
it
comes
to
our
other
city
benefits
with
retiree
health
care
and
such.
So.
F
I
think
it
is
really
a
positive
aspect
that
we
are
also
trying
to
use
and
have
been
successful
in
using
to
recruit
candidates
away
from
other
governmental
entities.
So
it's
a
mix
between
reviewing
our
current
job
classifications,
our
job
descriptions
to
make
sure
that
they
are
accurately
classified
to
be
able
to
attract
the
level
of
talent
that
we
need
when
we're
competing
with
accounting
firms
or
other
governmental
entities.
F
In
addition
to
advertising
for
what
makes
the
city
of
santa
fe
in
terms
of
our
benefits
package,
truly
unique
and
then,
as
the
council
has
been
very
understanding
and
provided
an
additional
500
000
to
be
able
to
allocate
to
contractors,
we
went
out
to
rfp
in
the
fall
and
hired
four
different
accounting
firms
to
assist
us
because
of
that
40
vacancy
rate
right.
F
So
those
contractors
have
started
at
various
different
points
throughout
the
fall
and
will
continue
to
work
with
us
to
be
able
to
do
some
of
the
assignments
that
we're
not
able
to
complete
because
we
are
operating
in
the
finance
department,
at
60
capacity
or
in
other
departments.
You
know
at
only
80
capacity,
so
I
think
it
is
a
combination
and
something
we
are
already
looking
at.
F
We
hope
that,
through
the
independent
assessment
that
we
are
engaging
with,
that,
the
consultant
will
be
able
to
review
our
processes,
our
systems
and
our
structure
to
tell
us
if
we
have
the
right
systems,
processes
and
structure
in
place
and
what
we
need
to
do
to
make
improvements
alongside
you
know,
hiring
in
qualified
competent,
permanent
staff
and
contractors.
I
think
those
are
two
key
points,
but
also
if
we
need
to
make
any
changes
for
the
structure
or
the
process
or
the
systems
we'll
be
bringing
that
forward
to
council,
potentially
starting.
I
Great
thank
you.
I
really
appreciate
all
of
that.
It's
good
to
hear
we're
looking
at
how
we
can
maybe
modify
or
change
some
of
our
current
positions
to
meet
some
of
the
needs.
But,
as
we
all
know,
that
does
take
some
time,
and
I
just
don't
want
that
to
be
the
excuse
in
a
year
from
now
that,
oh,
we,
we
reclassed
all
these
positions,
and
it's
made
our
audit
late.
I
think
in
the
world
of
auditing
you
can
see
when
an
audit
is
late
and
plenty
of
advanced
notice.
I
mean
it
was
obvious.
I
This
thought
it
was
going
to
be
late
when
our
last
thought
it
was
going
to
be
late,
and
I
think
our
chances
of
having
the
22
audit
late
are
are
greater
because
we
still
have
that
40
vacancy
rate,
and
I
I
think
we
need
to
begin
to
look
at
filling
those
that
40
percent
with
contractors.
That
way
we
aren't
late
as
we
are
replacing
these
positions
to
backfill
them
with
permanent
employees.
I
I
And
that's
where
I
like
what
I'm
hearing,
but
we
also
need
to
fill
that
40
percent
like
now,
what
I'd
like
to
learn
a
little
more
about,
and
maybe
this
is
what
can
be
presented
at
our
next
or
at
the
next
update-
is
attrition
rates,
the
attrition
rates
of
the
finance
department
and
how
that
reflects
against
the
entire
city,
because
40
percent
is
as
a
big
number,
when
you
have
a
gap
of
your
workforce
of
40
percent,
which
is
nearly
half
that
means
nearly
half
of
the
work
is
not
getting
done
and
and
and
with
a
with
an
apartment
like
the
finance
department.
I
I
F
I
do
want
to
remind
the
committee
and
the
council
members
that
this
40
vacancy
rate
originally
started
with
the
frozen
positions
as
we
went
in
to
covet
at
that
moment
in
time
we
had
a
hiring
freeze
in
order
to
be
able
to
ensure
that,
along
with
other
measures
that
we
were
able
to
have
stable
financial
outlook
for
fiscal
year
20
as
well
as
fiscal
year,
21,
which
we
saw
the
result
of
by
fitch
and
standard
and
poor's,
giving
us
affirming
our
ratings
and
giving
us
a
stable
outlook
going
forward.
F
So
because
that
was
some
of
those
positions
were
vacant
at
the
time
those
were
held
frozen
unfunded
throughout
fiscal
year
21.,
so
it
might
not
necessarily
be
reflected
in
the
attrition
rates,
councilor,
garcia
and
other
members
of
the
committee.
But
we're
happy
to
present
that
information
at
the
next
at
the
next
meeting.
I
F
That
rate
was
the
rate
that
we
went
into
the
hiring
freeze
with,
unfortunately,
prior
to
that
we
had
several
retirements
in
the
organization
when
we
implemented
the
same
year
that
we
implemented
the
new
financial
system
and
unfortunately
that
was
just
the
luck
of
our
department.
At
the
time
when
we
did
prepare
the
fy
21
budget,
we
did
go
through
position
by
position
and
make
determinations
to
fund,
first
and
foremost,
all
the
positions
for
the
city
that
were
considered
public
health
and
safety
positions
for
the
city.
F
To
ensure
that
the
folks
that
are
fixing
our
street
lights,
those
positions
were
funded
at
the
approp
at
the
appropriate
rates,
as
determined
by
the
director
at
the
time
and
so
on
and
so
forth.
So
I
remember
that
process
that
painstaking
process
to
make
those
determinations,
as
we
built
the
budget
for
the
third
time,
that
fiscal
year
to
present
it
to
council
in
july
of
last
of
2020
in
preparation
for
the
fiscal
year
21..
F
So
there
are
other
factors
that
were
at
play
for
each
of
the
departments
and
other
considerations
that
went
into
building
the
fy
21
budget
and
keeping
certain
positions
frozen
throughout.
The
pandemic.
I
But
again
with
this
is
where
we
need
to
hire.
We
need
to
do
everything
we
can
to
build
that
vacancy
rate
that
40
percent
rate
with
full-time
employees,
but
while
we're
doing
that,
we
need
to
bring
in
the
workforce
to
ensure
that
the
work
is
getting
done.
The
work,
the
work
doesn't
stop.
We
can't
use
the
excuse
if
we
don't
have
the
employees,
we
can
always
bring
contractors
in
to
get
the
work
done,
and
so
I
think
that's
something
we
need
to
explore.
I
One
thing
I
want
to
turn
our
attention
to
the
letter
that
the
state
auditor
sent
us
and
that,
when
I
say
sent
us
sent
to
mayor
weber
and
the
city
council
and
this
in
the
state
auditor's
letter
to
us,
he
does
not
agree
to
the
timeline
that
is
currently
being
proposed.
With
the
may.
I
think
it
was
made
march
31st
and
the
june
30th
deadlines.
I
He
does
not
agree
to
that
and
he's
requested
that
we
go
move
forward
to
him.
He's
requested
that
us,
as
the
city
council
and
the
mayor,
propose
a
new
timeline
to
him
within
30
days,
and
so
what
are
we
as
a
city
council,
as
a
governing
body
doing
to
ensure
we
meet
that
30-day
deadline?
Today,
I
didn't
hear
anything
that
moves
off
of
what
that
letter
from
mr
colon
initiated
to
us
that
he's
not
agreeing
to
that
timeline.
I
So
it's
it's.
Our
responsibility
is
the
city
council
and
the
mayor
to
propose
that
new
timeline,
and
so
that's
something
we
need
to
be
focusing
on,
because
that
letter
was
dated
december
20th,
which
puts
us
we
have
to
respond
to
him
in
what
roughly
17
days,
and
I
think
we
as
a
as
a
governing
body,
need
to
figure
out
with
the
advice
of
experts
such
as
director
mccoy.
I
I
I
So
I
would
like
to
know
when
not
only
is
the
finance
committee,
but
the
overall
city
council.
When
are
we
going
to
be
briefed
because
it's
it's
all
of
our
responsibility?
The
letter
wasn't
just
sent
to
the
finance
committee
members.
It
was
sent
to
all
governing
body
members,
and
so
when,
when
is
when
will
those
recommendations
be
made
to
the
entire
governing
body.
F
I
I
B
Miss
councillor
garcia,
I
I
hear
you
I
I
think
director
mccoy
here
is
you
we.
Nobody
is
suggesting
that
we
take
this
matter
lightly.
In
fact,
that
is
why
I
have
met
with
director
mccoy
to
talk
about
how
we
move
forward.
The
fact
that
I
understand
that
counselors
were
not
pleased
with
hearing
about
the
late
audit.
B
Basically,
as
we
were
saying
to
our
auditors
and
to
the
to
the
state
that
we
were
late,
I
I
have
asked
that
we
do
these
every
two
week,
presentations
that
we
put
the
resources,
as
you
say
that
we
need
forward
to
solve
the
problem.
I
don't
think
we
can
continue
to
just
say
we
were
late.
This
year
we
are
going
to
be
late
next
year.
We
we've
got
to
get
off
of
this
merry-go-round.
This
hamster
wheel,
this
whatever
you
want
to
call
it.
B
We
will,
I
think
we
are,
are
trying
to
put
a
strategy
in
place
and
the
resources
in
place
and
do
everything
in
our
power
to
get
out
of
this
situation,
and
so
I
think
director
mccoy
has
said
when
she
has
the
answer
to
that
question.
It
will
be
forthcoming
and
I
do
plan
as
the
new
chair
to
be
on
top
of
this,
to
be
making
sure
that
we're
doing
everything
we
can
do.
I
think,
as
as
you
can
see
from
this
presentation,
there
are
a
lot
of
moving
pieces.
B
There
are
a
lot
of
factors
that
are
at
play
here.
B
This
is
not
an
easy
thing
to
fix
and
lots
of
progress
has
been
made,
and
I
I
I
guess
I
would
ask
that
all
of
us,
this
committee,
that
the
counselors
that
don't
sit
on
this
committee
and
and
and
the
public
at
large,
because
I
have
certainly
heard
from
folks
across
the
the
community
about
their
concern
over
this
issue,
and
I
agree
with
them
to
go
back
to
the
mccard
report,
refresh
your
memories,
about
the
serious
deficiencies
that
that
report
brought
out
with
this
city.
B
They
are
things
that
are
not
going
to
be
fixed
quickly
and
I
think
we're
living
that
and
and
then
you
throw
on
top
of
it
other
factors
that
the
city
has
been
dealing
with
over
the
last
few
years,
and
also
I
I
have
to
say
I
I
director
mccoy's
high
standards,
for
you,
know
making
sure
that
what
we
are
presenting
is
fair
and
accurate
statements
and
and
that
she
can,
you
know,
put
her
name
on
them
as
being
accurate
representations
of
where
we
stand
in
the
city.
B
So
I
think
the
bar
she
sets
a
high
bar.
There
are
very
serious
issues
that
we
are
trying
to
correct.
If
you
go
back
to
the
mccard
report
and
then
you
know
who
knew
that
we'd
throw
a
global
pandemic
in
the
middle
of
it
and
all
that
that
has
brought
so
I
I
hear
you
we
are
taking
this
very
seriously.
We
will,
as
a
committee,
take
this
very
seriously
as
a
council.
I
think
we
need
to
take
it
seriously
and
I
believe
this
presentation
is
part
of
our
meeting
on
the
12th.
B
So
there'll
be
time
to
raise
it
to
all
the
counselors
so
that
everybody
is
well
informed
about
the
corrective
action
that's
been
taken
and
kind
of
the
history
of
where
it's
been
forward.
I
would
like
to
suggest
counselor
that
if,
if
you
don't
have
any
other
questions,
we
do
have
other
members
of
the
committee
who
have
not
had
a
chance
to
speak
yet
I'd
like
to
move
on.
B
So
if,
if
there's
something
else,
you
would
like
to
ask
director
mccoy,
I
think
that'd
be
fine,
but
I
I
want
you
to
know
we.
We
will
and
are
being
very
serious
about
this.
I
Thank
you,
madam
chair,
and
I
think
that's
we
all
want
to
ensure
that
we're
in
good
standing
and
I
by
no
means
am
I
trying
to
minimize
the
efforts
by
the
governing
body.
I
think
we
just
need
to
ensure
we're
also
focusing
on
you
know
some
of
the
important
matters
in
front
of
us,
as
I
mentioned,
that
you
know,
for
example,
the
letter
that
mr
colon
had
written
to
us
and
we
it
wasn't
addressed
in
tonight's
presentation.
I
I
only
have
one
last
request,
madam
chair,
and
that's
during
tonight's
presentation.
There
was
a
list
of
accomplishments,
but
it
would
be
great
to
have
a
list
of
a
to-do
list.
I
So
to
speak
of,
this
is
what
needs
to
be
done
to
ensure
that
the
audit
is
completed
just
so
that
again,
we're
all
aware
and
we're
fully
transparent
with
what
are
the
outstanding
deliverables
to
ensure
that
the
fiscal
year
22
audit
is
it's
not
going
to
be
late,
we're
we're
doing
everything
to
close
out
fiscal
year
21,
but
we're
all
also
focusing
on
fiscal
year
22
as
well.
B
H
B
Month,
end
close
exactly
that
is
certainly
a
big
piece
of
this
and
it
has
implications,
for
you
know
other
departments
as
well
as
the
finance
department,
and
you
know
I
again.
I
think
we're
going
to
get
into
all
of
that,
and
I
hear
you,
I
agree
we
and
we
we
we
don't.
Our
objective
here
is
to
be
on
time
and
and
to
do
what's
necessary
to
get
us
there,
and
so
I'm
hopeful
that
that
we
can
that
we
can
get
there.
I
Great
well,
thank
you,
madam
chair,
for
allowing
me
to
speak
this
evening
and
again
thank
you
director,
mccoy
for
the
presentation
and
many
thanks
to
your
team.
You
know
having
the
40
vacancy
rate
is,
as
I
mentioned
there,
they
need
all
the
support
they
can
get
and
let's
do
everything
we
can
to
provide
them
with
that
support
and
tools.
Thank
you
all.
Thank
you,
madam
chair.
B
Thank
you,
counselor.
We
do
have
a
couple
other
counselors
to
speak
and
I'll.
I
think
counselors,
counselor
lindell.
I
think
you
were
first
so
I'll.
Let
you
go
counselor
garcia
if
you
could
take
your
hand
down
just
so,
it
doesn't
confuse
me
anymore.
Thank
you.
J
Thank
you,
chair
I'll,
be
brief,
as
I
always
try
to
be.
You
know
our
previous
audits.
A
lot
of
times
did
get
in
on
time
and
they
led
to
the
card
report.
J
Dozens
and
dozens
of
findings
in
that
mccard
report-
and
you
know
it's
not
just
the
finance
department
that
does
this
audit-
it's
dependent
on
every
department
in
the
city
getting
data
over
to
the
finance
department.
I
don't
know
if
that's
happening
in
a
timely
way
or
not.
I
think
probably
director
mccoy
has
been
gracious
about
not
saying
well.
Do
you
know
that
I
have
departments
that
I've
got
that.
I
think
you've
been
very
gracious
about
that,
but
I'm
reading
between
the
lines.
J
I
also
think
when
we
talk
about
contracting
out
contracting
out
costs
a
couple
hundred
percent
more
in
costs
than
hiring
people,
even
with
our
benefits
package,
and
when
we
contract
out
it's
not
like
they
just
walk
in
and
know
exactly
what
we
need.
They
also
need
training
to
what
we
need
so
contracting
out,
isn't
a
quick,
easy
solution
and
it's
an
expensive
one.
J
So
turning
back
the
clock
a
little
bit
in
that
arena
and
are
hiring,
unfortunately,
I
think
we're
gonna
have
to
take
a
look
at
what
what
are
we
offering
in
pay?
Are
we
offering
enough
in
pay
to
get
top-notch
people
that
want
to
come
and
work
for
the
city?
I
know
we
hear
it
all
the
time
as
counselors.
Oh,
you
guys
have
way
too
much
high-paid
staff.
Well,
we
can't
hire
staff.
J
We're
going
to
need
to
look
at
every
part
of
that
and
I
suspect
that
pay
in
these
professional
areas
has
a
lot
to
do
with
hiring
and
I'm
sure
it
would
be
less
than
hiring
contractors
that
I
think
are
probably
250
to
300
percent
of
what
it
costs
to
hire
someone.
So
I
don't
want
another
mccard
report.
J
J
It
wasn't
worth
it.
It
got
us
in
a
lot
of
trouble
and
we're
still
trying
to
unwind
that
today,
so
I
wouldn't
say,
take
your
time
hurry
up
a
little,
but
it
takes
what
it
takes
to
get
it
right
and
to
me,
that's
extremely
important,
so
those
are
a
couple
of
things
to
think
about
with
contractors
and
are
we
paying
enough
and
the
card
report
and
being
gracious
to
other
departments.
Thank
you,
chair.
B
You
counselor
counselor
cassette.
K
Your
hand
is
up.
Thank
you
very
much,
madam
chair.
I
will
be
very
brief,
as
councillor
lindell
did
did
say
a
lot
of
what
I
wanted
to
say
and
part
of
that
was
this
concern
about
pay
and
the
class
and
comp
study,
but
also
a
lot
of
the
hiring
issues
we
are
having
are
not
unique
to
the
city,
and
I
think
that
it
is
crucial
that
we
always
remember
that
that
this
is
a
wider
issue
that
we
are
seeing
across
industries
nationwide
and.
K
It'll
be
interesting,
you
know,
as
we
move
through
the
class
and
comp
study.
I'm
not
sure
if
this
will
be
part
of
it
is
is
looking
at.
You
know
where
and
specifically
within
this
department
within
finance.
If
this
challenge
is,
is
an
industry
challenge.
K
We
know
we've
talked
about
this
with
engineers
and
traffic
engineering
and
and
that
there's
just
simply
a
shortage
of
engineers
and
there
have
been
a
shortage
of
a
lot
of
professionals
in
general,
and
this
is
kind
of
a
wider
social
context,
and
it
is
something
that
we
do
need
to
work
with,
and
I
think
looking
at
what
we
are
offering,
what
we
are
paying.
K
K
The
other
thing
I
wanted
to
to
state
is
that
you
know
there
was
a
comment
made
that
the
works
not
getting
done
because
we're
at
a
40
vacancy
rate
and-
and
I
just
want
to
make
sure
that
we
give
credit
to
the
finance
department-
that
that's
not
true,
the
work
is
getting
done.
K
It's
just
getting
done
slower
because
we
have
less
people
doing
the
work
than
it
should
be
than
should
be
doing
so
absolutely
do
we
need
to
fill
these
positions
to
make
sure
that
we
can
get
this
work
in
on
time
yeah
we
do,
and
we
need
to
be
looking
at
at
this
in
the
both
of
a
broader
scope
of
what's
going
on
nationwide,
as
well
as
specifically
what
is
happening
within
the
city
and
how
we
can
be
improving
our
hiring
processes,
our
advertising
processes.
K
Some
of
these
are
conversations
for
hr
and
what
we
are,
what
we
are
offering
to
in
order
to
get
really
qualified
individuals
in,
but
the
work
is,
is
getting
done.
K
It's
just
getting
done
on
top
of
all
the
other
work
that
people
are
already
hired
to
do,
and
so
I
really
think
that
it
is
important
that
we
recognize
that,
especially
with
a
department
like
finance,
that
is,
we
don't
really
see
their
every
day-to-day
work
and
everything
that
comes
out
of
the
department,
because
it
happens
so
behind
the
scenes,
as
opposed
to
other
departments
that
are
a
bit
more
public
facing
those
are
very
much
in
our
face,
and
we
constantly
see
the
results
of
that.
K
But
I
know
that,
for
example,
getting
the
karazhak
dollars
out
the
door.
We
all
really
thought
about
the
work
that
was
happening
in
community
services
and
economic
development,
but
the
work
that
finance
did
was
really
behind
the
scenes,
and
so
we
didn't
quite
see
that
as
clearly.
So
I
think
that
it
is
very
important
that
we
recognize
at
that
40
vacancy
rate
work's,
getting
done
it's
getting
done
slower,
but
the
finance
team
is
is
doing
the
best
that
they
can.
So
I
really
wanted
to
make
sure
that
staff
receives
that
message.
K
So
director
mccoy.
If
you
please
pass
that
along,
I
would.
I
would
greatly
appreciate
it.
I
will
yield
the
floor.
B
Thank
you,
counselor
for
making
that
the
the
point
about
the
labor
shortage
nationwide
and
in
other
industries.
I
I
also
wanted
to
to
touch
on
that,
and
these
are
these
are
tough
times
to
find
the
skill
sets.
You
need
to
do
the
things
we
need
to
do
in
the
world
and
we
are
not
unique
in
that
way.
All
right,
I
don't
see
any
more
hands.
I
think
we
have
spent
enough
time
on
this
for
this
evening
and
we
do
have
other
matters
on
our
agenda.
B
So
I'm
going
to
move
on
and
I
believe
we
have
a
couple
items
hold
on.
Let
me
get
back
to
my
agenda
that
we're
pulled
from
consent
go
back
to
my
notes
and
I
believe
counselor
councilwoman
varial,
you
pulled
item
f,
and
so,
if
we
could
go
to
that
item
now,
I
think
that'd
be
great
and
just
anybody
watching.
B
Let
me
just
read
what
that
is:
a
joint
resolution,
recognizing
the
existence
of
open
items
related
to
annexation
and
establishing
negotiating
teams
to
develop
non-binding
proposals
to
resolve
those
items
and
councilwoman
via
rail.
I
want
to
ask
you
a
question.
Thank.
D
You,
madam
chair,
I
just
wanted
to
ask
one
clarifying
question.
I
think
this
process
is
extremely
important.
It's
been
long
overdue,
counselor,
lindell
and
I've
talked
about
it
and
it's
been
interesting
and
I
just
feel
like
this
is
the
time
to
do
it.
It
does
affect
only
district
one.
I'm
I
very
I
was
talking
with
counselor
cassette
about
that.
D
I
don't
think
it
touches
your
district,
so
I
just
want
to
make
sure
that
I'm
updated
on
some
of
the
processes
that
are
happening
with
that
and
then
the
one
question
I
did
have
is
the
res.
The
resolution
indicates
that
there's
a
non
these
are
non-binding
negotiations,
so
does
that
mean
that
any
decisions
made
about
area
one
annexation?
J
Ahead-
sorry,
yes,
non-binding,
meaning
that
jamie
and
I
can't
commit
the
governing
body
or
the
city
to
anything,
we'll
try
to
do
our
very
best
with
it
and
what
we
do.
We
will
bring
back,
of
course,
it'll
need
governing
body
approval,
and
I
think
that.
J
At
this
point
in
time,
we
really
don't
have
anything
to
report,
we're
being
briefed
about
it
on
wednesday
and
we'll
have
much
more
information
about
what
the
issues
are
that
we're
trying
to
solve.
We
don't
have
even
a
list
of
what
the
exact
issues
are.
You
can
count
on
us
to
be
in
touch
about.
What's
going
on
with.
D
It
sounds
good
and
then
the
other
question
I
had
it
was
earlier
about
the
extra
territorial
land
use
authority.
Does
that
entity
need
to
be
activated
for
this
purpose
once
we
once
there's
possibilities
for
negotiation,
I'm
just
curious
if
that
entity
would
then
be
needed
to
be
activated
for
that,
for
I
don't
know
to
move
forward,
I
guess.
B
So
we
have
the
assistant
city
attorney
here
with
her
hand
up.
I
I
would
defer
to
her.
I
think
she
wants
to
answer
your
question.
Thank
you.
L
God
is
not
necessary
for
this.
This
part
of
the
of
the
talks.
This
is
like
council
members
said
just
a
non-binding
negotiation.
Were
there
to
be
decisions
made
and
the
governing
body
were
to
vote
on
them.
Then
those
both
the
elua
and
the
eluc
would
need
to
have
members
appointed
to
them
in
order
to
approve
resolutions
from
the
city
and
the
county.
Were
there.
L
It's
the
extra
territorial
use
authority
and
committee
or
commission,
I
believe
so,
there's
two
different
entities.
There
are
two
different
entities,
the
one
the
commission
recommends
to
the
authority,
the
authority
approves
it
it's
a
multi-step
process.
It's.
D
D
Or
the
county,
so
whatever
comes
out
of
the
those
conversations,
would
then
need
to
be
approved
by
the
city
governing
body
and
the
county
commission
right
and
then
from
there.
It
would
have
to
be
implemented
implemented
through
the
extra
territorial
land
use
commission
correct
they
would
they
would.
I.
L
Believe
the
processes
that
they
vote
approve
or
deny
and
then
sends
it
to
the
other,
to
the
elua,
which
would
prove
or
deny
officially.
L
The
general
process,
as
it
is
laid
out
I
mean
these-
these
possibly
change
the
process.
You
know
if
the
city
and
the
county
want
to
change
the
process.
There
that's
also
a
possibility.
I
don't
know
why
it
wouldn't
be.
D
Can
you
send
me
information
about
that
process,
I'm
confused
about
the
different
role
of
the
extraterrestrial
land
use
authority
and
the
elu
commission,
and
what
each
of
them
each
of
their
roles,
would
be
in
this
process?
If
that,
if
it
gets
to
that
point,
I
guess
yes,
thank
you
and
then
do
we
need
to
put
somewhere
in
the
resolution
say
anything
about.
D
L
I
mean
they,
they
do
state
that
they're
non-binding.
They
have
no
authority
to
act
to
implement
anything.
I
don't.
D
B
We
have
a
second
second,
we
have
a
motion,
a
second
to
approve
this
item.
Can
we
get
a
roll
call?
Please.
B
Yes,
all
right
with
that,
we
will
go
on
that
motion
passes
we'll
go
on
to
item.
I
an
ordinance
amending
section
2-1.13
to
establish
that
the
mayor
pro-tem
shall
serve
on
one
city,
council
standing
committee.
What
shall
be
the
finance
committee?
This,
as
I
think
I've
mentioned
in
other
meetings,
is
a
companion
to
the
procedures,
rules
that
are
making
their
way
through
the
council
and,
I
believe,
councilwoman
villarreal.
You
said
you
had
a
question
on
this
yeah.
Thank
you,
madam.
D
Chair
can
staff
just
give
a
quick
overview
about
the
explanation
of
why
we
made
that
we
want
to
make
the
change.
G
G
G
It
means
that
someone
they're
never
going
to
be
no
one's
going
to
have
equal
number
of
committee
assignments
assignments,
and
so,
given
the
duties
of
the
mayor
pro
tem,
it
was
thought
that,
having
that
person
assigned
to
only
one
committee
would
theoretically,
if
there's
an
even
distribution
of
assignments,
it
would
allow
everyone
all
the
other
members
to
be
appointed
to
two
committees.
So
it
would
would
be
an
even
distribution.
So
that's
that's
the
thinking
behind
it.
B
D
You
jessie
did
that's.
K
H
K
I'll
add
to
some
of
our
thinking
behind
this
proposal.
So,
as
jesse
mentioned,
the
way
that
we
are
assigned
that
there
will
always
be
one
counselor
who
always
sits
on
one
committee,
which
caught
can
cause
a
few
challenges,
one
we
saw
very
frequently
in
our
previous
council.
K
It
was
counselor
v
hill
copler
sitting
only
on
public
works,
and
so
there
were
a
number
of
items
that
did
not
we're
not
really
germane
to
the
public
works
utilities
committee
that
were
filtered
in
that
direction
in
order
to
make
sure
that
council
v
hill
copler
had
an
opportunity
to
see
them
in
committee
before
they
came
to
the
governing
body,
and
then
there
were
also
definitely
kind
of
references
to
to
you
know
potentially
to
somebody
feel
slighted,
because
they
only
get
to
sit
on
one
committee
as
opposed
to
two
sitting:
standing
city
council
committees.
K
K
And
there
is
this:
actually
I
don't
know
like
councilman
lindell,
I'm
getting
a
face
from
you,
but
that
you
know
there
is
also
that
extra
the
time
factor
for
them,
and
so
it
does
make
a
little
bit
more
sense
that
maybe
they
wouldn't
have
another
committee
and
then
the
reason
for
finance
is
that
finance
tends
to
see
most
items
and
so
by
ensuring
that
they're
sitting
on
finance,
then
the
likelihood
that
they
will
see
something
before
coming
to
governing
body
is
increased,
as
opposed
to
one
of
the
other
committees.
B
Do
anything
yeah,
I
think
so
I
mean
I
think
we
just
felt
like
the
pro
tem
was
probably
in
the
best
position
to
be
the
one
who
only
served
on
one
committee
without
feeling
like
they
were
being
punished
or
slighted
in
some
way
and
again
just
trying
to
better
create
an
environment
among
the
council
where
we
can
work
together.
Well,.
D
Thank
you
thanks
for
the
explanation
that
was
helpful
to
have
all
three
of
you
weigh
in.
That
was
great.
The
one
thing
I
wanted
to
ask
about
the
language
that
we're
looking
at
in
the
reserve
or
in
the
ordinance,
because
this
is
an
ordinance
change
that
section
that
we're
looking
at
is
this
all
new
language.
G
Madam
chaired
conservative,
that's
correct.
Paragraph
g
at
the
end
is
the
only
new
language
the
rest
of
that
was
previously
amended
in,
I
think
two
thousand
when
we
did
reorg.
So
we
revised
the
sort
of
oversight,
responsibilities
of
the
three
companies.
D
D
I
was
just
reading
it
for
the
quality
of
life.
It's
talking
about
the
last
sentence
about
seeking
to
support
equitable
access
to
health
and
human
services,
employment,
blah
blah
blah
so
that
residents
from
each
part
of
the
city
and
every
income,
age,
religion,
gender,
ethnicity,
ancestry,
sexual
orientation.
D
It
probably
should
say
instead
of
physical
and
mental
handicap,
it
should
probably
say
something
like
physical
mental
ability
because
we're
like
creating
a
deficit.
That's
the
only
one
section,
that's
talking
about
a
deficit
and
if,
if
I
need
to
explain
more
offline
with
jesse
about
what
I'm
talking
about,
we
can
discuss
it.
Can
we.
B
Change
that,
though
yeah
so
counselor,
that
would
have
to
be
a
separate
bill,
because
this
bill
is
titled
to
do
the
one
thing
that
it's
doing
so
and
I
think
the
last
time
we
did
revisit
these
was
when
we
added
the
quality
of
life
committee
and
and
by
adding
it.
I
think
the
rest
of
we
can
go
back
and
look
at
the
bill
to
see
exactly
what
other
changes
were
made
to
the
standing
committee
descriptions.
But
you'd
need
to
bring
that
forward
as
a
separate.
B
D
All
right
jesse,
please
note
that
I
don't
know
what
I
mean
if
it's
an
ordinance
changes
to
language,
yeah
we'd
stop
to
go
through
the
full
process
of
that.
D
Okay,
well,
let's
I
want
to
just
like
that,
because
right
now,
the
way
it
reads
is
inappropriate.
Okay,
so-
and
that's
all
I
had
okay,
thank
you.
Is
there
a
motion
move
to
approve.
B
Yes,
all
right,
so
we
don't
have
any
other
items,
action
or
number
nine
action
items
for
discussion
we
do
not
have.
We
do
not
have
any
other
presentations
matters
from
staff
director,
mccoy
with
your
son,
hello,
adam,
getting
big.
B
No
matters
from
the
committee
matters
from
the
chair,
our
next
meeting,
tuesday
january
18th,
2022.,
happy
new
year.
Everybody
great
to
see
you
and
we'll
see
you
all
soon
we're
adjourned.