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Or it should be on.

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On today's agenda, commissioners, on last week's meeting, 22nd, if you had the

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chance to look over the agenda, minutes, invoices, and the end month APs, any questions on those?

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I have none. I will approve them. Second. Motion, second. Call for the vote.

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Yes. Yes. Yeah. Today's agenda. Old business. Mr. Whitson and Hunsaker, county cell phones.

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On new business, have Marcie Roberts with Live Healthy Montgomery County. Marcie, we're

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going to put you up. And then in front of the Jared Gilmore and Phillips presentation

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on the county audit.

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Then we're gonna ask for an executive session

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for 45 minutes, KSA 754319B1 with the board,

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commissioners, assistant county administrator,

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county administrator.

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And after that,

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we're gonna ask for another executive session

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on confidential information related

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to non-elected person of KSA 754319B1.

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Mr. Z, anything else you'd like to add to the agenda?

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Motion to accept.

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Second.

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Motion to accept is presented.

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Second.

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Call for the vote.

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Yes.

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Yes.

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Yep.

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Jeremy.

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Rick.

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Good morning.

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Good morning.

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We are here to follow up on what we talked about last week with the cell phones.

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I think we have all the information now.

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Do you want me to recap kind of what we talked about?

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With the T-Mobile US Cellular, we tried out.

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We know that they both have government plans.

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T-Mobile merged with US Cellular and FirstNet.

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So we got with both of them.

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They sent us phones.

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Jeremy and I, you know, took them around.

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He sent them with some of his people,

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and I drove some around the county into Wichita

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on things. Try out the service. We were both very happy with the service, actually on both

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of them. We didn't have a problem with T-Mobile either. But FirstNet seems to have the best

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price and the best deals. So the county has 68 phones and 11 MyPhi's cell phones.

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U.S. cellular, what we're currently paying is $53,207 a year.

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So we're currently paying $4,433.92 a month.

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So Bursonet's price for the same amount of phones, same amount of my fives is $34,083.84

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cents a year and $2,840.32 a month. So that's about a $2,000, a little less than $2,000

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a month savings. They also give us what they call a welcome credit of $13,600 which that

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correlates to about five months free, the first five months free. We talked about

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devices. They give you all new devices. They transfer the same numbers over. They'll send

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people here to help you set the phones up and things like that when they come. That was

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the recommendation that Jeremy and I had was FirstNet. The T-Mobile prices, also with

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FirstNet everything is unlimited, so there's no data limit. T-Mobile had two different

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plans that they sent us with two different gigabyte phones. One was $47,051.04 which

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is $3,920.92 a month which is not far off about 500 less we're paying now.

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The

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the gigabytes were limited on the phones.

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It was $36,841.44, which is $3,070.12 a month.

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Now, those figures, how we came up with those

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is we added, we also have some phones

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that we pay a reimbursement for.

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So there's 11 phones that people

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that don't have county phones, but you reimburse them for the phone they carry. I'm one of them.

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Right now, we reimbursed $50 a phone. So I added those numbers into the totals,

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but at the amount that we're paying for the phones on that plan. So like FirstNet was $31

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a phone is what we'd be paying for a new phone. So I assumed that that's what you guys would

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want to reimburse if someone didn't want to carry a second phone. So those numbers are

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reflected in the totals.

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So some of the information we didn't have,

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why we didn't do this last week,

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is what it would cost us to terminate our current plans.

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So we have three phones that are Verizon.

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Of those three, two of them are paid off

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so there's no disconnect fee.

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We have one phone, it's $140,

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is what we'll have to pay for the device.

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And then our U.S. cellular, I have a device list here that I finally got from them last

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week.

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And there's, oh it looks like 10 or 11 of those phones that we still have, we'll have

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to pay on it, it totals for all the phones $3,232, that would be our disconnect fee.

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And those are because of the people who've got phones recently and those phones aren't

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paid off through the plan.

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But even that 3232, I don't know that you would ever get

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to a point where there was no fee to pay to terminate a plan because somebody's

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always going to need a new phone. But we would make that up in the first month.

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You think that Jeremy? No, Whitson's done most of the legwork on this stuff.

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I was just kind of helping him on it. Ricky said 68 phones and then 11 that we

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pay is that on top of the 68 or is that all combined 68 total no we have 68 phones

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we're paying for and then there's another 11 we reimbursed for so 79 bones what

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we've got total yeah and 11 my thighs and then if first five months they'll give

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us a credit of 13,600 yep on the 34,000 a year so and I also talked with them

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about screen protectors and protective cases, and for $9 a phone, they'll put a screen protector

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and a case on it to prevent damage, so that's also much cheaper than you would get anywhere

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else.

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Jeremy and I have spent three months on this probably, and we've talked to a lot of people.

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Like I said, Jeremy took a phone, he gave it to McCartney, and they took it out

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on transports and he had one of his deputies go all the way around the county to all the

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known hotspots and try it out and I took one with me, I went to Wichita when I went to

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the conference and things and I mean the coverage seems to be great.

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And any other entities that you've talked to who's using this first net?

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Yeah, so when I went to the FEMA conference, the Kansas Emergency Manager's Conference,

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I talked to emergency managers all over the county and there's a lot of them that are using it.

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I didn't hear anything bad about it.

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One question I would have, with it being so important in the sheriffs, if Ron, have you ever heard anything on the first net?

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Are you kind of aware of it?

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I haven't heard anything bad about it.

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Okay.

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I wouldn't want them to be in a position to where they're out there and first net fails.

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You know, try to foresee that if we can.

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That's the whole reason I involved, Jeremy.

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If it's that kind of savings, I think it's well worth looking into commissioners. Any thoughts?

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Do we accept the recommendation? Seconded.

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I have a motion to accept the recommendation, terminate our current contract, go with FirstNet.

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And Rick, or you did say that's monthly or by the year or?

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It's a monthly, yes sir, it's $2,840 a month, okay, but it goes by the month so

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down the road if we're not pleased with no there's no contract contract no

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yearly contract or anything. Have a motion and a second call for the vote?

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Yes.

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Yes. Yeah. Very well. I'll get it. Any idea how long to transition? What will we need to do? Trade phones in? Yeah, we'll have to collect all the phones. That's another thing I need to mention. First net said that, because we'll keep all of our phones because we're paying them off, that we can give all those phones to them and they'll give us a credit for it, which may cover the $3,000. I have no idea how much that'll be, but they'll give us a credit for the phones that we have.

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Assuming USO doesn't want them back, and I talked to her and she never mentioned it.

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So however that works out, yeah, we'll have to all take our phones, turn them in,

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we'll all get new phones and have to get them set up.

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Good. Thank you.

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Our new business, Marcy and Liv Healthy Montgomery County Court report.

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Good morning, and thank you for giving us the opportunity to come

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and share our work with Live Healthy Montgomery County with you today.

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We want to cover three highlighted efforts, our Pathways to a Healthy Kansas Grant, our

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Opioid Prevention Program, and also the Youth-Focused Substance Prevention and Engagement.

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In January, Live Healthy Montgomery County was awarded a two-year pathways grant,

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And this opportunity allows us to partner locally and apply for additional funding to complete impactful community projects.

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Pathways takes a community-wide approach to addressing the social determinants of health.

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And those are factors that shape our daily lives on where we live, work, and play.

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Daily activities are impactful things

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like housing, access to care, education, economic stability, and neighborhood environment.

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Our efforts focus on the three main drivers or factors that impact chronic disease.

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And those are tobacco prevention, access to healthcare, and access to physical activity.

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And those pathways are called social and community context, neighborhood and built environment, healthcare access, education and economic stability.

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I'd like to discuss just a few of the things that we're working on in the county.

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and under education we're working with USD 445 Farm to School program. We're

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working to develop programming and engagement around the leafy greens garden

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container which is a hydroponic growing environment for vegetables and they

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also have a greenhouse on site that is located on school property behind the

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board office in Coffeeville. So we want to connect the students into this

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learning environment and implement STEM activities to increase students' knowledge around agriculture

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and where food comes from. Currently we're putting together a steering committee to get

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that program rolling. Under the neighborhood and built environment pathways we're working

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with Cane Valley Agape Network food pantry to develop a raised bed handicapped accessible

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garden to their pantry partners. They're working on design and garden policies

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right now so they can apply for funding in the fall. This will allow for healthy

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fresh produce to be readily available to all their pantry neighbors. Under the

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social and community context pathway I've been collaborating with Amber Dean

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at the City of Coffeyville to identify a downtown placemaking project. This

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This effort will focus on improving a gathering space for those who live and work in the downtown

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area as well as the local community.

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Moving on to our substance prevention efforts, we're trying to bring – we're excited

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to bring Catch My Breath curriculum to 120 Coffeeville sixth graders next month.

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It's an anti-vape program specifically designed for this age group, 11 to 14, and Emily Lewis,

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our community mobilizer, is doing all the training in the schools.

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Emily's done a fantastic job of engaging our junior high and high school partners

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in Coffeeville, Caney, and Cherryville.

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They each have a dedicated group of youth who are advocating for no vape,

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and that's what we really strive towards, is to have youth leaders in the schools.

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We work to offer social events for the students to participate in without drugs or alcohol, and some of those are after prom, smores get-togethers, red ribbon week, and in the summer we have family pool parties where the whole family can come out and enjoy the event and we can do some education on anti-vaping.

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And sometimes we even get the parents to consider anti-vaping, so that's a good thing too.

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Another thing we have coming up is some speakers from Johnny's Ambassadors.

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They're coming to speak to Cherryville High School and independent schools on October 7th.

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So those are a few of the things we have going on.

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And then I'm going to let Lindsay Caldwell, my co-worker, tell you about the opioid prevention efforts.

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Thank you for allowing us to be here today.

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I just want to provide an update on how the opioid settlement funds have been used here in Montgomery County.

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Last year we received funds from the city of Coffeyville and Live Healthy.

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Montgomery County was tasked with ensuring funds are used effectively for prevention and education.

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For awareness and education, we hosted two opioid awareness town halls, one in Coffeyville and one here in Independence.

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We engaged community members, leaders, professionals for education and dialogue.

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In February, I was hired to be the prevention specialist.

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In my first week in this role, we – I know of two young men that we lost to overdose,

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so that really underscored the urgency for this type of work.

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So my first priority was to get Narcan into the hands of the public.

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So we researched many distribution methods to ensure it is accessible, effective, and discreet.

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Built partnerships with organizations and events for wide distribution.

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We attended numerous community events where we did distribute Narcan,

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Deterra bags which are a safe drug disposal system,

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created informational handouts and fliers to reduce stigma and educate the public.

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We promoted drug take back day and the permanent take back locations across Montgomery County.

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We have installed the Tara distribution boxes around the county and are now adding Narcan boxes alongside them to increase community access year round.

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Our impact so far we've reached around 85 community members directly in the town halls.

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levels. The Narcan distribution we've distributed approximately 180 boxes of Narcan since February.

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Each box contains two doses, potentially could potentially save 360 lives. Some overdoses

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require multiple doses, so having a steady supply available in the community is critical.

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Safe disposal, we've handed out hundreds of Deterra bags distributed with many now available in the public access boxes across the county.

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With the addition of the Narcan boxes, ensuring life-saving tools are available to the public, not just at events.

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The awareness community conversations around addiction and prevention are growing stronger and more open.

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Looking ahead, we want to continue with the Narcana-Dutera distribution, plan additional

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town halls, trainings, and awareness campaigns, expand promotion of safe disposal through

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the drug take-by-days and permanent collection sites, monitor and restock the Narcana-Dutera

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boxes.

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Explore youth focus prevention programs and support for families affected by addiction.

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seek sustainable funding and partnerships to build on current momentum.

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And I just want to thank you again for letting us be here.

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I want to reinforce that the opioid settlement funds are saving lives right here in Montgomery County.

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And I just encourage commissioners and community members to join upcoming events and help spread awareness or even join our task force.

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That's all we have.

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We appreciate the update and knowledge.

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Thank you.

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Thank you.

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Thank you for having us.

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Thank you for your work.

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Yes.

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Emily Franks with Jared Gilmore and Phillips.

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Fun stuff.

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Yeah.

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Everybody loves this day, right?

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Emily Franks with Jared Gilmore and Phillips.

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You guys all got copies of the audit.

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But if anybody out there wants copies,

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There are more on the podium over there.

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So we'll go ahead.

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There's some loose reports that are going to be in the front of the audit packet.

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Just go ahead and set those aside.

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We will come back to those after I'm all through.

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And then we're going to just go ahead and jump to page one.

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So this is the independent auditors report.

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So you'll notice the first three paragraphs.

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This talks about what we audited.

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00:25:32,180 --> 00:25:37,560
So we did audit the fund summary statement of regulatory basis cash receipts expenditures

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00:25:37,560 --> 00:25:40,200
and unencumbered cash balance of Montgomery County, Kansas.

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00:25:40,680 --> 00:25:47,360
As of the year ended, December 31st of 2024, as well as the related footnotes to the financial

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statement.

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00:25:49,060 --> 00:25:53,780
You'll notice the second paragraph, we do issue an adverse opinion on U.S. generally

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accepted accounting principles.

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00:25:55,340 --> 00:26:01,280
And that's because you as a county have elected to follow regulatory basis accounting,

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which is essentially cash basis. And so you have every year at the beginning of the year,

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you sign a gap waiver. So you're waiving that U.S. generally accepted accounting principles.

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The third paragraph down, though, is unmodified opinion on the regulatory basis of accounting.

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00:26:19,040 --> 00:26:26,200
So we do use the term clean, but that is a layman's term. So a clean opinion on the

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regulatory basis of accounting.

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00:26:29,440 --> 00:26:33,980
And so then the next two paragraphs, this is the basis for our opinions.

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And the bottom and then on to page two talks about the responsibilities of management over

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00:26:39,420 --> 00:26:40,300
the financial statement.

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00:26:41,040 --> 00:26:46,700
And then on page two talks about the auditor's responsibilities for the audit of the financial

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00:26:46,700 --> 00:26:47,120
statement.

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00:26:47,260 --> 00:26:51,620
And then bottom of the page talks about supplementary information that is included in this audit

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00:26:51,620 --> 00:26:51,980
packet.

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00:26:52,540 --> 00:27:03,620
And that has to do with there's a schedule of receipts and expenditures, which gives a little bit more information on each of the funds individually.

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00:27:03,980 --> 00:27:05,600
And there's also some budget comparisons.

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00:27:06,320 --> 00:27:09,800
And then there's some agency funds that are going to be included here as well.

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00:27:10,800 --> 00:27:13,180
Go ahead and flip to page three.

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00:27:14,740 --> 00:27:18,940
And the start of the big paragraph in the middle of the page.

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00:27:18,940 --> 00:27:25,580
This talks about the prior year's audit and where that audit can be found, the date that it was issued.

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00:27:26,080 --> 00:27:29,320
And that's because there's prior year information that's included in this packet.

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00:27:29,780 --> 00:27:36,200
But we do have to include where you can find that audit itself since it's not full financial statements for that fiscal year.

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00:27:36,960 --> 00:27:42,060
Then bottom of the page talks about reporting required by government auditing standards.

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00:27:42,060 --> 00:27:47,920
and that is because Montgomery County had to have a single audit issued for fiscal year 2024,

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00:27:48,240 --> 00:27:54,420
which means you spent more than $750,000 in federal funds for the fiscal year.

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00:27:55,460 --> 00:28:00,100
So coming for 2025, that number does increase to $1 million.

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00:28:00,660 --> 00:28:05,880
So you guys likely will still be over because of the Rural Health Initiative grant

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00:28:05,880 --> 00:28:10,760
that you're passing on to the Coffeeville Regional Medical Center.

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00:28:10,760 --> 00:28:14,580
So it's likely you're still going to be a single audit again for 2025.

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00:28:16,180 --> 00:28:18,420
We go ahead and jump to page four.

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00:28:19,220 --> 00:28:21,900
So this is a specific statement that we audit.

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00:28:22,640 --> 00:28:30,260
This is kind of just a few pages of the funds and this is just very high level.

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00:28:30,560 --> 00:28:34,260
So it shows your beginning unencumbered cash receipts expenditures that comes to your

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00:28:34,260 --> 00:28:35,400
ending unencumbered cash.

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00:28:35,940 --> 00:28:39,740
We go ahead and add back encumbrances and accounts payable to come back to

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00:28:39,740 --> 00:28:41,940
what your cash balance is in each of the funds.

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00:28:42,820 --> 00:28:44,160
So you can see on the left-hand side,

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00:28:44,240 --> 00:28:46,080
this is all the funds listed out.

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00:28:46,960 --> 00:28:48,780
There's one one line, but there is more detail

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00:28:48,780 --> 00:28:50,840
in the back that we will go over.

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00:28:52,220 --> 00:28:54,880
And if you go to page five,

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actually any of these numbers,

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00:28:58,380 --> 00:29:00,640
if you look at that ending unencumbered cash balance,

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00:29:00,780 --> 00:29:01,920
if any of them are negative,

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00:29:02,100 --> 00:29:08,440
that is a cash basis violation for state statutes.

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00:29:09,340 --> 00:29:12,200
but for the one that you do have, which is negative,

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00:29:12,400 --> 00:29:16,880
which is the JJA case management is kind of,

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00:29:16,880 --> 00:29:18,820
it's on page five, kind of towards the top,

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00:29:18,860 --> 00:29:24,340
but it's a negative 23,000, that is a grant funded fund.

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00:29:24,780 --> 00:29:28,600
And so you're expecting reimbursement from that grant

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00:29:29,160 --> 00:29:30,480
in the new fiscal year.

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00:29:30,620 --> 00:29:34,020
So there is a caveat out there that says

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00:29:34,020 --> 00:29:36,240
if it's a grant fund, then it's okay to end the year

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00:29:36,240 --> 00:29:37,980
negative because you're gonna get those dollars

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00:29:37,980 --> 00:29:40,060
in the new festival year, so it's okay.

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00:29:42,420 --> 00:29:46,700
But you can see on the right-hand side of page 5,

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00:29:47,620 --> 00:29:50,800
your cash balance for the county funds,

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00:29:51,100 --> 00:29:52,160
which is like the primary government,

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00:29:52,320 --> 00:29:55,700
was $18,834,251.

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00:29:56,380 --> 00:29:59,960
And if we look at page 6, you guys do have more money.

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00:30:00,000 --> 00:30:22,960
As a county. But there's 38 million of those dollars that's dedicated towards the agency funds, which is like your distributable funds. So you collect your taxes in December, but the distributions to the taxing entities is not going to be made until January of 2025. So your cash balance is kind of inflated there at year end.

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00:30:22,960 --> 00:30:26,740
So, but that 38 million, those are all distributable funds.

292
00:30:27,120 --> 00:30:30,360
So that's just something to think about when you see that 57 million is definitely not

293
00:30:30,360 --> 00:30:31,440
all county funds there.

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00:30:31,880 --> 00:30:35,080
So we'll go to page seven.

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This is the start of the footnotes.

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00:30:38,620 --> 00:30:44,160
So these footnote number one is going to be pretty similar amongst most of the Kansas

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00:30:44,160 --> 00:30:45,860
counties that you pick up.

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00:30:46,480 --> 00:30:52,280
But if you go ahead and flip to page nine, there's a section here that talks

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about budgetary information.

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00:30:55,740 --> 00:30:59,600
And for this specific fiscal year, this is kind of in the

301
00:30:59,600 --> 00:31:04,520
middle of the page, but it does list out that the county held a revenue-neutral rate hearing

302
00:31:04,520 --> 00:31:10,020
for this year. And then that next paragraph down talks about budget amendments, and then

303
00:31:10,020 --> 00:31:18,000
there was no budget amendments for the fiscal year of 2024. Page 10, this lists out individually

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00:31:18,000 --> 00:31:22,520
all the funds that were not budgeted they are special purpose funds but they fall under

305
00:31:23,200 --> 00:31:27,440
it's possibly their grant or something but they do not have to be budgeted and so that's why

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00:31:27,440 --> 00:31:33,040
they've listed out here individually. Footnote number two this is the compliance with Kansas

307
00:31:33,040 --> 00:31:37,840
statutes so when I talked about on page five how you had that fund that was negative

308
00:31:37,840 --> 00:31:43,780
ending unencumbered cash this gives a little bit more information on that specific fund and

309
00:31:43,780 --> 00:31:52,680
gives you the statute numbers that tell what that violation was as well as the KSA that

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00:31:52,680 --> 00:31:58,400
would cover it for not really being a violation since it is a grant funded program.

311
00:31:59,480 --> 00:32:04,760
And then that next section of that paragraph talks about budget violations.

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00:32:05,820 --> 00:32:10,800
And there was a budget violation in the solid waste fund, and that's because you guys

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00:32:10,800 --> 00:32:15,260
closed out solid waste fund at the end of the year and that had not been previously budgeted

314
00:32:15,260 --> 00:32:23,120
and there was no budget amendment for it. And then the last little bit on page 10 talks about

315
00:32:23,120 --> 00:32:32,080
a violation for having unsecured funds at December 31st of 2024. So you as a county do fall under

316
00:32:32,080 --> 00:32:39,220
the state statutes that require to have all your funds secured at a bank through FDIC insurance

317
00:32:39,220 --> 00:32:44,020
or through securities pledged held by the bank in the county's name.

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00:32:44,680 --> 00:32:53,320
So if we go ahead and flip to page 11, this is going to give just a little bit more information on that violation there.

319
00:32:53,620 --> 00:33:00,140
But so under that's up to the county treasure to take care of that at the time, any time it goes over a certain amount.

320
00:33:00,280 --> 00:33:00,900
That is correct.

321
00:33:01,220 --> 00:33:02,340
And was not done.

322
00:33:02,580 --> 00:33:03,340
That's all I'm hearing you say.

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00:33:05,520 --> 00:33:14,100
So if we look at footnote number 3, the bottom paragraph on footnote number 3, it starts with deposits.

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00:33:14,500 --> 00:33:24,730
But this is, say, a year in the county's carry amount of deposits was $57,488,000, and the bank balance was $58,283,000.

325
00:33:25,520 --> 00:33:29,260
Of those dollars, they were held at four separate banks.

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00:33:29,260 --> 00:33:29,540
banks.

327
00:33:31,000 --> 00:33:36,020
And of the bank balance, $57,098,000 was covered by FDIC insurance.

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00:33:37,040 --> 00:33:43,020
And then $1,157,000 was collateralized with pledged securities held by the pledging financial

329
00:33:43,020 --> 00:33:45,200
institution in the county's name.

330
00:33:45,680 --> 00:33:55,720
And then there was $26,642,000 that was unsecured at year end, which it's not much,

331
00:33:55,720 --> 00:34:00,840
but the statutes say that all the funds should be secured and a lot of times because of like the

332
00:34:00,840 --> 00:34:07,580
influx of money the banks offer things like peak period coverage but this is really something that

333
00:34:07,580 --> 00:34:17,180
should be monitored and the biggest reason this happened is again because of the treasure bank

334
00:34:17,180 --> 00:34:25,380
accounts that are held outside of the county's accounting ledger which is also why we have

335
00:34:25,380 --> 00:34:29,500
the finding and have had the finding for the last couple years.

336
00:34:30,340 --> 00:34:38,460
And so that's why we strongly encourage the motor vehicle money to be incorporated in the

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00:34:38,460 --> 00:34:39,560
general ledger of the county.

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00:34:42,970 --> 00:34:45,860
But number four, this is right to use contract.

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00:34:46,720 --> 00:34:52,620
So this used to previously be the lease agreements, but now the terminology is right

340
00:34:52,620 --> 00:34:56,480
to use contract and just talks about how much you guys paid as a county and then all your

341
00:34:56,480 --> 00:34:57,420
future obligations.

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00:34:58,880 --> 00:35:06,060
There was an IRB that was issued, so industrial revenue bonds during the year, so that does

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00:35:06,060 --> 00:35:11,280
have to get listed out here, and that balance will remain the same until expiration of

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00:35:11,280 --> 00:35:13,480
that IRB when it is paid in full.

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00:35:15,000 --> 00:35:17,240
But at number six, this talks...

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00:35:17,240 --> 00:35:21,320
Can't we have to hold that amount of money until that's paid in reserve?

347
00:35:21,320 --> 00:35:31,020
No, you don't need to hold it in reserve. It just has to be notated that it is outstanding and ultimately the county would be liable if something were to happen.

348
00:35:31,900 --> 00:35:33,440
So just has to be put noted.

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00:35:35,440 --> 00:35:39,500
Define benefit pension is number six on page 12.

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00:35:39,980 --> 00:35:44,240
This just gives a little bit of information about the capers plan.

351
00:35:45,200 --> 00:35:52,300
how contributions occur, and then at the bottom of that footnote, it also talks about how much the county contributed.

352
00:35:53,020 --> 00:35:58,860
So there was contributions from the county in the amount of $949,822.

353
00:35:59,540 --> 00:36:02,720
That's just for the fiscal year ending December 31st of 2024.

354
00:36:03,920 --> 00:36:07,580
But at number seven, this is other long-term obligations from operations.

355
00:36:07,580 --> 00:36:15,840
So this has to do with the net pension liability, and that information comes directly from capers.

356
00:36:16,020 --> 00:36:22,040
Capers has to have an actuarial study done, and this would fall under, it's called GASB 68.

357
00:36:22,680 --> 00:36:31,860
But the collective net pension liability reported by capers that belongs to the county is 8,893,000.

358
00:36:32,700 --> 00:36:36,620
So if anything were to ever happen to capers, ultimately, again, that would be the county's

359
00:36:36,620 --> 00:36:37,180
responsibility.

360
00:36:38,120 --> 00:36:43,880
The likelihood of that happening is not very great, but we do have to disclose it because

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00:36:43,880 --> 00:36:46,340
the standards say that we do, so.

362
00:36:47,760 --> 00:36:56,460
But note 7 on page 13, this talks about the vacation policy that the county has.

363
00:36:57,260 --> 00:37:00,860
Just gives a little bit of detail, but then kind of towards the bottom of the page,

364
00:37:00,860 --> 00:37:06,780
it does show that the estimated liability at December 31st of 2024 for the county was

365
00:37:09,180 --> 00:37:19,760
$629,961 for annual leave and $191,209 for compensatory time. And that's if everybody

366
00:37:19,760 --> 00:37:25,860
was to leave at December 31st. This is what the county would have to pay out. So then

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00:37:25,860 --> 00:37:30,420
the next couple paragraphs talk about other post-employment benefits, just kind of Cobra

368
00:37:30,420 --> 00:37:33,400
and general things that the county would have to offer.

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00:37:34,340 --> 00:37:38,540
On page 14, this is the risk management footnote.

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00:37:38,900 --> 00:37:44,860
So this talks about how the county alleviates risk and you guys do obtain insurance policies

371
00:37:44,860 --> 00:37:48,080
to cover yourselves from those potential threats out there.

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00:37:48,600 --> 00:37:54,140
And you do also have a self-funded health insurance plan and you have a stop loss

373
00:37:54,140 --> 00:37:55,240
associated with it.

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00:37:55,240 --> 00:38:01,480
so we do disclose that the SOP gap amount for the policy that you're under at December 31st of 2024,

375
00:38:02,500 --> 00:38:05,840
the aggregate claims would be if they were over $80,000.

376
00:38:08,200 --> 00:38:13,820
And next couple paragraphs, talk about how you participate in the K work and the K camp for

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00:38:13,820 --> 00:38:18,360
your worker's comp and then your insurance through the county as a whole for that multi

378
00:38:18,360 --> 00:38:25,640
multi-line pool that you participate in. But no number nine and this is just

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00:38:25,640 --> 00:38:30,140
talking about significant contingencies and this is because you do obtain some

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00:38:30,140 --> 00:38:35,260
grants. They're all federal and state funds and depending on who's in office

381
00:38:35,260 --> 00:38:39,560
may depend upon the type or the amount of dollars that you get and so there's

382
00:38:39,560 --> 00:38:47,220
always a potential that you could lose those funds at any given point. On page

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00:38:47,220 --> 00:38:47,960
age 15.

384
00:38:49,240 --> 00:38:50,840
The footnote number 10 talks about

385
00:38:50,840 --> 00:38:51,700
inter-fund transfers.

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00:38:52,440 --> 00:38:54,200
So this lists out all the funds

387
00:38:54,200 --> 00:38:56,500
that you transferred from and

388
00:38:56,500 --> 00:38:58,220
then to and then the statutory

389
00:38:58,220 --> 00:39:00,260
authority for those transfers

390
00:39:00,260 --> 00:39:01,640
as well as the amount of the

391
00:39:01,640 --> 00:39:02,120
transfers.

392
00:39:03,460 --> 00:39:06,640
And then subsequent events, this

393
00:39:06,640 --> 00:39:07,900
is where we would disclose

394
00:39:07,900 --> 00:39:09,180
anything material that's

395
00:39:09,180 --> 00:39:12,220
happened since year end, which

396
00:39:12,220 --> 00:39:14,600
you guys did approve the

397
00:39:14,600 --> 00:39:22,300
purchase of the JJA building for $250,000 and it would just come from funds

398
00:39:22,300 --> 00:39:28,260
available. There was no financing associated with that. If we go to page 16,

399
00:39:29,320 --> 00:39:36,440
I guess I should pause. Is there any questions thus far? Nope. Okay. Page 16,

400
00:39:36,880 --> 00:39:42,020
these are all of the budgeted funds. So you can see the left-hand side again

401
00:39:42,020 --> 00:39:47,860
list the funds. Next column would be the certified budget. Third column ever, this is the adjustments

402
00:39:47,860 --> 00:39:56,360
for qualifying budget credits. So any grants, any reimbursed expense, those are considered

403
00:39:56,360 --> 00:40:01,440
adjustments for qualifying budget credits and those get added to what your certified budget

404
00:40:01,440 --> 00:40:07,440
amount was. So you can see fourth column over, that's your total certified budget for the

405
00:40:07,440 --> 00:40:12,760
fiscal year. And then the expenditures charged to current year budget, all those amounts

406
00:40:12,760 --> 00:40:16,980
are going to be coming directly off of pages four and five for how much the expenses were

407
00:40:16,980 --> 00:40:21,020
that were charged to the funds. And then on the right hand side, this is your variance

408
00:40:21,020 --> 00:40:27,060
over under. If you have a positive number, that would be an over. So as discussed under

409
00:40:27,060 --> 00:40:33,300
the compliance with state statutes, the solid waste fund that is a budget violation

410
00:40:33,300 --> 00:40:36,080
there as the fund was not previously budgeted.

411
00:40:38,120 --> 00:40:43,420
So if we go to page 17, this is all considered

412
00:40:43,420 --> 00:40:46,700
supplementary information to the audited financial statement,

413
00:40:46,860 --> 00:40:48,320
which was pages four and five.

414
00:40:48,980 --> 00:40:53,640
But this does list out all of the receipts

415
00:40:53,640 --> 00:40:56,820
individually by line as well as expenditures by department

416
00:40:56,820 --> 00:40:58,500
and then they're categorized.

417
00:40:58,780 --> 00:41:01,720
And there are prior year numbers as well as current year

418
00:41:01,720 --> 00:41:07,700
numbers with comparisons to budget, and variance is over under and for the funds that actually

419
00:41:07,700 --> 00:41:08,640
are budgeted.

420
00:41:09,640 --> 00:41:15,080
But you can see if you flip to page 18, this is where all the expenditures on a departmental

421
00:41:15,080 --> 00:41:16,240
basis would start.

422
00:41:16,700 --> 00:41:23,640
And that's going to go all the way to page 22.

423
00:41:25,180 --> 00:41:30,880
And then page 22 would list out like your beginning unencumbered cash, where your

424
00:41:30,880 --> 00:41:35,860
general fund ended the year with unencumbered cash and I mean you can see

425
00:41:35,860 --> 00:41:42,200
that for the last two years there's been the expenditures are above and beyond

426
00:41:42,200 --> 00:41:47,720
what the receipts were so I know that you guys are trying to be diligent with

427
00:41:47,720 --> 00:41:51,200
watching expenses but that's just something that we like to point out is

428
00:41:51,200 --> 00:42:00,400
you know watch the cash balances as you go forward. Then page 23 and

429
00:42:00,400 --> 00:42:08,140
And on page 24, these are both levied funds that the dollars just get paid out to so ambulance

430
00:42:08,140 --> 00:42:10,380
they're getting paid out for ambulance services.

431
00:42:11,000 --> 00:42:15,800
And then on page 24, that's economic development, so they would be paid out as well.

432
00:42:16,420 --> 00:42:19,880
And then page 25, this is the start of the employee benefits fund.

433
00:42:20,020 --> 00:42:24,020
Again, another fund that you just kind of need to watch the last couple of years

434
00:42:24,020 --> 00:42:27,620
there has been some, the expenditures have exceeded the receipts.

435
00:42:27,620 --> 00:42:33,200
and so just as the insurance benefits and capers rates go up, these are funds you always

436
00:42:33,200 --> 00:42:36,700
got to kind of watch because you don't want them dipping too low because you want to be

437
00:42:36,700 --> 00:42:40,860
ahead of how much you're going to have to pay out that next year because that first

438
00:42:40,860 --> 00:42:44,840
distribution does take a little bit of time to make it to the fund itself.

439
00:42:46,280 --> 00:42:51,460
And then this will continue on all the funds individually. I don't really have any

440
00:42:51,460 --> 00:42:56,080
concerns about Road and Bridge or any of the grant funds themselves.

441
00:42:58,800 --> 00:42:59,600
Is there any

442
00:42:59,600 --> 00:43:04,340
specific funds you guys wanted to touch base on or do you want me to just go

443
00:43:04,340 --> 00:43:07,840
ahead and go over all the single audit information?

444
00:43:12,520 --> 00:43:13,640
I mean and if at any point

445
00:43:13,640 --> 00:43:16,220
of time you guys did have any questions you can always reach out to me

446
00:43:16,220 --> 00:43:21,840
too I'm always available for questions. So we'll go ahead and jump to page

447
00:43:21,840 --> 00:43:28,660
94, before I jump in on all the single audit information. So 94, this is the start of the

448
00:43:28,660 --> 00:43:34,520
agency funds. So these would be like your distributable funds. So you collect the tax

449
00:43:34,520 --> 00:43:40,780
dollars on behalf of the cities and school districts, townships, and then go ahead and

450
00:43:40,780 --> 00:43:45,480
disperse those dollars out. So these are the funds that we would like to see come

451
00:43:45,480 --> 00:43:50,320
to a zero balance at some point throughout the year. And I know that that's something

452
00:43:50,320 --> 00:43:56,940
that the treasurer's office is diligent upon doing and so the balance as you see here could

453
00:43:56,940 --> 00:43:59,600
just be amounts that were collected right at the end of the year.

454
00:44:00,860 --> 00:44:07,600
So on to page 97, there are some other agency funds kind of middle of the page.

455
00:44:07,860 --> 00:44:13,580
This would be like your, the payroll clearing, there's some sewer district escrow accounts,

456
00:44:13,580 --> 00:44:20,740
some sheriff's office funds, some law library funds, and then that bottom section, those

457
00:44:20,740 --> 00:44:22,080
are those distributable funds.

458
00:44:22,220 --> 00:44:27,660
Those will be the ones tax dollars that you collected in December, motor vehicle money

459
00:44:27,660 --> 00:44:29,100
that needs to be distributed out.

460
00:44:29,340 --> 00:44:31,000
So that's what those balances are there.

461
00:44:31,180 --> 00:44:38,180
That makes up 38 million, 38 million 150,000 of the 38 million 658 that's there.

462
00:44:39,140 --> 00:44:45,840
So if we go ahead and jump to page 98, this is a schedule of expenditures of federal awards.

463
00:44:46,080 --> 00:44:47,960
So this is the start of all the single audit information.

464
00:44:48,980 --> 00:44:53,420
We do issue some separate reports that supplement all this.

465
00:44:53,820 --> 00:44:59,960
But this lists out, left-hand side, you can see the department of the government.

466
00:45:00,000 --> 00:45:04,240
Government that the funds have come through, so U.S. Department of Agriculture, Department

467
00:45:04,240 --> 00:45:09,160
of the Treasury, Department of Health Human Service, and then it just kind of goes on to

468
00:45:09,160 --> 00:45:14,780
page 100. And we do list out how much was provided to sub-recipients, the receipts collected,

469
00:45:15,060 --> 00:45:21,260
as well as the disbursements during the year. So total awards for the year was $5,5,745.

470
00:45:21,260 --> 00:45:21,600
dollars.

471
00:45:23,660 --> 00:45:29,920
And page 101, these are the separate reports that have to do specifically with the

472
00:45:29,920 --> 00:45:34,200
single audit. So the first report, this has to do with the government auditing standards.

473
00:45:35,640 --> 00:45:41,780
And if we were to have had any internal control issues or compliance issues, that's going to

474
00:45:41,780 --> 00:45:47,220
be listed out here, which you can see at the bottom, right where it says report on

475
00:45:47,220 --> 00:45:54,140
compliance with other matters, we do have a material weakness that's been identified on the schedule

476
00:45:54,140 --> 00:46:00,800
of findings and question costs and that would be item number 2024-001. We'll go over that here

477
00:46:00,800 --> 00:46:05,600
in a minute. And again, you can see at the bottom there, we do have to report that with regards

478
00:46:05,600 --> 00:46:14,480
to government auditing standards. And then on page 102, this talks about the response to the

479
00:46:14,480 --> 00:46:17,340
So there is a corrective action plan that is in here as well.

480
00:46:18,580 --> 00:46:25,560
And then page 103, this is reports that have to do specifically with the uniform guidance.

481
00:46:26,100 --> 00:46:31,600
So that's more along the lines with the federal awards that the county has received.

482
00:46:32,640 --> 00:46:35,980
And then that's the program, there's programs that we have to test.

483
00:46:36,240 --> 00:46:42,560
And so we fill out some sheets based off of the amount of money that you got and

484
00:46:42,560 --> 00:46:46,560
how much each of your programs was that you spent money from.

485
00:46:47,280 --> 00:46:50,040
And then we have to categorize them by different types.

486
00:46:50,620 --> 00:46:53,420
And so it tells us how many programs we have to test.

487
00:46:53,840 --> 00:46:58,000
And so here in just a minute, it'll show you what programs we tested.

488
00:46:58,260 --> 00:47:03,600
But these federal programs, this is referring to, is the major program that we tested

489
00:47:03,600 --> 00:47:06,980
for you as a county, which was the coronavirus relief money.

490
00:47:06,980 --> 00:47:13,460
And that comes back to that Rural Health Initiative grant also fell under that same, we call it

491
00:47:13,460 --> 00:47:17,320
a CFDA number, but it's the Catalog of Federal Domestic Assistance Number.

492
00:47:18,560 --> 00:47:23,220
So with regards to the federal programs, we did not have any issues with those.

493
00:47:23,560 --> 00:47:26,560
It's more on the financial statement side that we had issues.

494
00:47:27,620 --> 00:47:35,620
So if we go to page 106, this is the, like, one-page summary of pretty much everything

495
00:47:35,620 --> 00:47:43,120
I've talked about. So the first paragraph talks about financial statement. So we did issue an

496
00:47:43,120 --> 00:47:49,680
adverse opinion on the financial statement for generally accepted accounting principles, but

497
00:47:49,680 --> 00:47:56,760
then we did issue an unmodified opinion on the regulatory basis. There was one material

498
00:47:56,760 --> 00:48:01,720
weakness identified, which we'll go over on the next page, and then there was no other issues.

499
00:48:03,120 --> 00:48:08,560
major program did fall under U.S. Department of the Treasury and you can

500
00:48:08,560 --> 00:48:16,040
see there that's the major program and then the county as a whole did not fall

501
00:48:16,040 --> 00:48:20,580
under the low-risk oddity and never will. This just means we have to do low

502
00:48:20,580 --> 00:48:24,140
testing if you're considered a low-risk audit. We have to do less testing if

503
00:48:24,140 --> 00:48:26,600
you're a low-risk oddity. It's a little bit more work on our part when

504
00:48:26,600 --> 00:48:30,980
you're not but because you guys as a county do not follow generally

505
00:48:30,980 --> 00:48:36,300
accepted accounting principles, you will never fall under that low-risk oddity down there at the

506
00:48:36,300 --> 00:48:47,240
very bottom of 106. On page 107, this is the finding we are referring to when I was talking

507
00:48:47,240 --> 00:48:53,480
about those letters, and this all comes back down to the motor vehicle money not being

508
00:48:53,480 --> 00:49:02,060
being maintained on the general ledger of the county or in any accounting system at all.

509
00:49:02,500 --> 00:49:03,680
It's all just tracked through Excel.

510
00:49:04,580 --> 00:49:11,280
So there's a big opportunity for error and I mean just like the $26,000 of unsecured

511
00:49:11,280 --> 00:49:14,940
funds that did fall back to these motor vehicle dollars.

512
00:49:15,940 --> 00:49:22,520
The hope is that the Treasurer's Office has gotten some Comtex software that those

513
00:49:22,520 --> 00:49:28,260
dollars will start getting entered in there and everything will be trekked through ComTech.

514
00:49:28,960 --> 00:49:36,720
As you guys transition into your new system, I'm not sure how that will all work, but that's

515
00:49:37,200 --> 00:49:41,420
something that is on the project list as you guys make that transition.

516
00:49:41,680 --> 00:49:42,560
We have addressed that.

517
00:49:43,860 --> 00:49:43,960
Okay.

518
00:49:45,180 --> 00:49:49,660
So, and then, I mean, so this just talks about the different criteria, condition,

519
00:49:49,660 --> 00:49:55,380
and cause of the finding, and then what the planned corrective action plan is.

520
00:49:56,280 --> 00:49:59,880
And if you look at page 108, this is the summary schedule of prior audit findings.

521
00:50:00,200 --> 00:50:02,600
Again, this was also a finding last year.

522
00:50:03,720 --> 00:50:09,620
And so we'll just continue until there becomes a resolution where it does get incorporated

523
00:50:09,620 --> 00:50:11,780
and things are reconciled timely.

524
00:50:12,700 --> 00:50:17,160
And so page 109, this is just that corrective action plan of how this is going to be

525
00:50:17,160 --> 00:50:24,760
addressed self. Any questions about that? I had a question on that. A material

526
00:50:24,760 --> 00:50:37,890
weakness found, but it also said that the county had material compliance in

527
00:50:37,890 --> 00:50:44,550
respects. Why did we have the material weakness I guess? Why did it? Well that

528
00:50:44,550 --> 00:50:52,350
That comes back to the motor vehicle money not being detained on the ledger because there's

529
00:50:53,020 --> 00:50:56,590
a lot of money that flows through those.

530
00:50:57,010 --> 00:51:01,110
We were trying to address it, but just didn't quite do it right.

531
00:51:01,670 --> 00:51:08,950
Yeah, I mean the system, the accounting system's been purchased, but nothing's been implemented.

532
00:51:08,950 --> 00:51:18,770
it. Okay. So we would like when we come for audit to see some system-generated reports

533
00:51:18,770 --> 00:51:26,410
with reconciliations. And I mean, when it comes to motor vehicle, there's some spreadsheets

534
00:51:26,410 --> 00:51:32,950
that we have to complete that I have a staff that spends an entire day just summarizing

535
00:51:32,950 --> 00:51:40,990
all of that information to make sure that all the records tie out. So any other

536
00:51:40,990 --> 00:51:47,130
question? I don't have it this time. Okay, I'll just touch space real quick on the

537
00:51:47,130 --> 00:51:48,270
loose reports that are in there.

538
00:51:50,990 --> 00:51:54,230
So the first report, this is communication

539
00:51:54,230 --> 00:51:56,590
were required to now put in writing.

540
00:51:58,470 --> 00:52:04,990
So if there was any significant audit matters that would be disclosed here,

541
00:52:05,730 --> 00:52:08,830
any difficulties encountered throughout the audit process,

542
00:52:08,950 --> 00:52:11,730
it would be disclosed in here, which we didn't have any issues.

543
00:52:11,750 --> 00:52:13,930
But I will point out at the bottom of the page,

544
00:52:14,690 --> 00:52:17,090
it's corrected and uncorrected misstatements.

545
00:52:17,770 --> 00:52:22,490
So there were quite a few journal entries that we had to complete

546
00:52:22,490 --> 00:52:27,650
in order to get the numbers to where you see them in this audit packet today.

547
00:52:28,350 --> 00:52:32,730
So things you might have seen previously to the numbers and cash balances here today

548
00:52:32,730 --> 00:52:34,070
are going to be slightly different.

549
00:52:34,770 --> 00:52:39,790
But we do provide all of those journal entries for you, and they are in this packet.

550
00:52:40,230 --> 00:52:41,910
It looks like this.

551
00:52:42,010 --> 00:52:43,610
It's going to be the third page in your packet.

552
00:52:44,870 --> 00:52:46,810
And so we list out all the entries.

553
00:52:47,090 --> 00:52:49,110
We list out why we're doing the entries.

554
00:52:49,110 --> 00:53:01,710
And then the hope is as you guys transition to your new accounting system that it'll be a little bit easier for you to incorporate these journal entries into your financial records.

555
00:53:01,990 --> 00:53:07,150
We've had a little bit of trouble over the years and so hopefully going forward where you'll be able to get that address.

556
00:53:08,130 --> 00:53:14,370
Second page in that packet just talks about if we would have had any disagreements with management.

557
00:53:15,030 --> 00:53:17,530
Second paragraph down talks about management representations.

558
00:53:18,570 --> 00:53:23,010
There is another letter that is included in this packet, which is the management representation

559
00:53:23,010 --> 00:53:23,530
letter.

560
00:53:24,110 --> 00:53:27,490
And we do provide you a copy with that, so you can review it as well.

561
00:53:29,030 --> 00:53:34,870
Again, if there was any other matters that would need to be addressed, they would

562
00:53:34,870 --> 00:53:37,130
also be included in this packet.

563
00:53:37,130 --> 00:53:45,750
And so if you jump past the journal entries to the letter that looks like this one, there's

564
00:53:45,750 --> 00:53:52,770
a date at the top, but this is the management representation letter, and it kind of talks

565
00:53:52,770 --> 00:54:00,350
about, you know, what we audited, our responsibilities, your responsibilities, and we call this

566
00:54:00,350 --> 00:54:01,310
the reminder letter.

567
00:54:02,050 --> 00:54:05,210
This should be things that were discussed throughout the audit process.

568
00:54:05,210 --> 00:54:11,390
It gives a little bit of information on as far as submitting the audit to the clearinghouse that it, you know

569
00:54:11,390 --> 00:54:13,410
we'll be done in a timely manner and

570
00:54:14,130 --> 00:54:17,090
Just has some other information if there was any problems

571
00:54:17,670 --> 00:54:21,410
You've encountered with your grantors that that information would have been discussed with us

572
00:54:21,410 --> 00:54:23,630
And so it's just kind of a boilerplate letter

573
00:54:23,630 --> 00:54:29,690
But we do call it kind of a reminder letter to read through and make sure that we've accounted for everything we should

574
00:54:30,410 --> 00:54:30,890
so

575
00:54:33,180 --> 00:54:34,880
Any other question?

576
00:54:39,730 --> 00:54:45,930
No, no, that takes time and the information that you wanted from the county, all of that

577
00:54:46,650 --> 00:54:52,650
as an account, as our auditing firm, did you get everything you needed and did it work

578
00:54:52,650 --> 00:54:56,910
well or is there things the county needs to look at or do differently for next year?

579
00:54:57,370 --> 00:54:59,030
We did get what we needed.

580
00:54:59,510 --> 00:55:04,850
I'd like to get things done sooner, but part of that is also my fault because we

581
00:55:04,850 --> 00:55:06,750
took on a lot of budgets out of our office.

582
00:55:06,750 --> 00:55:08,790
So we're a little bit delayed.

583
00:55:09,190 --> 00:55:11,490
The hope would be to get it done earlier next year,

584
00:55:11,490 --> 00:55:15,430
but I think now there is a better flow process

585
00:55:16,290 --> 00:55:18,410
within the county because we came,

586
00:55:18,730 --> 00:55:20,550
I think it was April when we came.

587
00:55:21,170 --> 00:55:24,990
And so I think everybody was kind of in newer positions

588
00:55:24,990 --> 00:55:27,210
and trying to get their feet settled.

589
00:55:27,570 --> 00:55:29,610
But I mean, overall we were able to get what we need.

590
00:55:29,710 --> 00:55:31,030
I would just like to get it done sooner

591
00:55:31,030 --> 00:55:34,310
because this is, because you're a single audit,

592
00:55:34,510 --> 00:55:36,490
it is due September 30th.

593
00:55:36,490 --> 00:55:39,690
So I don't like the pressure of last minute stuff

594
00:55:39,690 --> 00:55:41,910
in the last couple weeks of it.

595
00:55:42,630 --> 00:55:43,330
One of my questions.

596
00:55:43,550 --> 00:55:45,790
I know we seem to be later and later each year or so.

597
00:55:46,250 --> 00:55:49,530
Surely I will say, we are three months earlier this year.

598
00:55:49,750 --> 00:55:50,550
Oh, I understand.

599
00:55:51,070 --> 00:55:52,510
Maybe two, two, is it two?

600
00:55:53,530 --> 00:55:58,430
So we're getting there, but it takes time.

601
00:55:59,030 --> 00:56:00,430
So especially when you're a single audit

602
00:56:00,430 --> 00:56:01,770
and tracking down all the grant stuff,

603
00:56:02,330 --> 00:56:04,390
that's the biggest struggle we run into.

604
00:56:04,390 --> 00:56:07,130
So I think Jonathan's got a plan for that.

605
00:56:09,480 --> 00:56:12,700
Okay. All right. Thank you. Appreciate it. Thank you for your time

606
00:56:18,140 --> 00:56:20,160
Mr.. Is any other questions on

607
00:56:20,160 --> 00:56:25,810
the audit none on that

608
00:56:26,390 --> 00:56:28,270
Could we take a

609
00:56:29,790 --> 00:56:31,370
Minute recess before we

610
00:56:32,050 --> 00:56:36,310
Before we ask for executive session gonna ask for a five minute recess

611
00:56:36,870 --> 00:56:39,790
Drew you can stop the stream for a bit. Thank you

612
01:01:43,500 --> 01:01:52,780
At this time, we're back for Marysus. At this time, too, I'd like to ask if I interrupt.

613
01:01:53,180 --> 01:02:01,820
Well, Mr. Chairman, yes, I'm here. I asked Amy to come in today, and I'd like to have her come up.

614
01:02:03,980 --> 01:02:07,940
Email, just not like to ever explain that to us. Email before we ask for executive

615
01:02:07,940 --> 01:02:17,220
Yes, I'd like to ask County Clerk to come forward.

616
01:02:18,000 --> 01:02:19,860
Yeah, it's what I've asked for.

617
01:02:20,000 --> 01:02:24,460
Amy called me probably about, I suppose, 4.30 or 4.00.

618
01:02:24,460 --> 01:02:27,060
So got an email and called me Friday.

619
01:02:28,100 --> 01:02:31,480
And I'd like for her to explain the conversation,

620
01:02:31,480 --> 01:02:37,660
of the why it was on Friday and what this is about.

621
01:02:37,940 --> 01:02:41,700
So if you can, just share this and we'll start from there.

622
01:02:43,200 --> 01:02:46,100
I gave you guys a little package that I made that

623
01:02:46,100 --> 01:02:47,720
has the email that I sent you guys.

624
01:02:49,340 --> 01:02:51,000
Would you read that?

625
01:02:51,340 --> 01:02:52,100
Because it's still the public.

626
01:02:52,360 --> 01:02:53,540
Yeah, let's just go down through it.

627
01:02:53,880 --> 01:02:57,800
And because I asked Amy when I talked to her to be here,

628
01:02:57,920 --> 01:03:00,160
so she explained all three of us at the same time

629
01:03:00,160 --> 01:03:04,980
in records and everything, instead of just visiting with, you know, individual commissioners.

630
01:03:05,220 --> 01:03:07,380
So, that's why I ask for a meeting here.

631
01:03:07,660 --> 01:03:13,560
The email was from Amy Sandridge on Friday, September 26 at 3.46 p.m. and the subject

632
01:03:13,560 --> 01:03:14,600
is revenue neutral rate.

633
01:03:15,400 --> 01:03:16,340
Good afternoon all.

634
01:03:16,660 --> 01:03:20,740
To comply with the Kansas Open Meetings Act, I have blind copied all county commissioners

635
01:03:20,740 --> 01:03:22,500
and the county administrator on this email.

636
01:03:23,620 --> 01:03:27,320
After conducting a thorough review of the process used to exceed the revenue neutral

637
01:03:27,320 --> 01:03:32,860
I have confirmed that the county did not follow the necessary statutory procedures to do so.

638
01:03:33,580 --> 01:03:35,800
The statutory requirements are very specific.

639
01:03:36,500 --> 01:03:43,520
Therefore, in order to ensure due diligence, I contacted the team lead at the municipal services with the Kansas Department of Administration,

640
01:03:44,060 --> 01:03:47,640
who reviewed both the meeting agenda and the video recording of the R&R hearing.

641
01:03:48,060 --> 01:03:51,960
The feedback I received was pretty clear between quotations.

642
01:03:52,480 --> 01:03:56,420
I can tell you by just looking at the meeting agenda, they did not follow the procedures

643
01:03:56,420 --> 01:04:00,500
according to KSA 79, 29, 88, B-4.

644
01:04:01,240 --> 01:04:05,740
The statute specifically states that the vote shall be conducted at the public hearing

645
01:04:05,740 --> 01:04:07,820
at the commencement of the public hearing.

646
01:04:08,460 --> 01:04:11,360
I also watched the commission meeting where they held the R&R hearing.

647
01:04:11,920 --> 01:04:15,680
They did in fact, did motion to close the R&R hearing at the conclusion of the public

648
01:04:15,680 --> 01:04:16,320
comment period.

649
01:04:16,980 --> 01:04:21,320
It was then, after the R&R hearing had been closed, that a motion was made to

650
01:04:21,320 --> 01:04:23,520
to approve or deny exceeding the revenue neutral rate

651
01:04:23,520 --> 01:04:24,840
by A or an A.

652
01:04:25,220 --> 01:04:26,680
The Board of Tax Appeals has ruled

653
01:04:26,680 --> 01:04:28,840
that when a motion is made to close the R&R hearing

654
01:04:28,840 --> 01:04:31,380
and then the vote is conducted,

655
01:04:32,160 --> 01:04:34,240
then it does not meet the requirements of the statute

656
01:04:34,240 --> 01:04:36,260
for the vote to take place at the public hearing.

657
01:04:37,240 --> 01:04:38,840
The two key issues identified

658
01:04:38,840 --> 01:04:41,120
by the team lead representative were A,

659
01:04:41,400 --> 01:04:43,360
the vote to exceed the R&R took place

660
01:04:43,360 --> 01:04:45,240
after the hearing was closed

661
01:04:45,880 --> 01:04:47,460
and B, the motion presented

662
01:04:47,460 --> 01:04:49,540
was to approve or deny exceeding the R&R

663
01:04:49,540 --> 01:04:52,520
And then a vote was taken on exceeding the revenue-neutral rate.

664
01:04:52,800 --> 01:04:57,580
There was no motion to adopt a resolution to exceed the revenue-neutral rate as required by law.

665
01:04:58,320 --> 01:05:07,680
Furthermore, KSA 792988E states that the county clerk shall hold a governing body to the revenue-neutral rate

666
01:05:07,680 --> 01:05:15,370
if all procedural requirements under subsection B are not met.

667
01:05:15,370 --> 01:05:20,150
I have also consulted our County Counselor and shared the information received from the

668
01:05:20,150 --> 01:05:20,970
team lead representative.

669
01:05:21,590 --> 01:05:24,630
After reviewing their response, he concurred with their conclusions.

670
01:05:25,490 --> 01:05:30,170
Given the above and pursuant to my responsibilities under the statute, I must inform you that

671
01:05:30,170 --> 01:05:34,950
the county cannot lawfully exceed the revenue neutral rate based on how the agenda, hearing

672
01:05:34,950 --> 01:05:36,330
and vote were conducted.

673
01:05:37,050 --> 01:05:41,610
The procedural missteps identified make the attempt to exceed the R&R invalid based

674
01:05:41,610 --> 01:05:43,070
on the clear language of the statute.

675
01:05:43,070 --> 01:05:48,270
I strongly encourage consultation with legal counsel on how to best proceed.

676
01:05:48,870 --> 01:05:51,110
You may also contact KSA for additional guidance.

677
01:05:51,710 --> 01:05:54,470
Please let me know if you need any further documentation or assistance.

678
01:05:54,970 --> 01:05:56,170
Respectfully Amy Sandridge.

679
01:05:59,240 --> 01:06:06,880
I have also included a copy of all of the R&R state statutes,

680
01:06:07,140 --> 01:06:11,260
and I have highlighted on the second page in the back where it says,

681
01:06:11,260 --> 01:06:18,580
Because on four, a majority vote of the governing body by adoption of a resolution, which that

682
01:06:18,580 --> 01:06:22,860
part we failed at doing, and then it says search vote of the governing body shall be

683
01:06:22,860 --> 01:06:24,200
conducted at the public hearing.

684
01:06:24,560 --> 01:06:31,800
So once the public hearing was ended, we failed to follow that part of the state statute.

685
01:06:32,380 --> 01:06:37,100
I've also highlighted where it says on the third page, if the governing body of

686
01:06:37,100 --> 01:06:40,500
fax and subdivision did not comply with the provisions of succession B and certifies

687
01:06:40,500 --> 01:06:45,480
to the county clerk an amount of ad valorem tax to be levied that would result in tax

688
01:06:45,480 --> 01:06:49,560
rate in excess of its revenue-neutral rate, the county clerk shall reduce the ad valorem

689
01:06:49,560 --> 01:06:53,480
tax to be levied to the amount resulting from such taxing subdivisions revenue-neutral

690
01:06:53,480 --> 01:06:53,740
rate.

691
01:06:56,490 --> 01:07:03,310
I also have a copy of the agenda on new business bullet point A says open R&R hearing to

692
01:07:03,310 --> 01:07:07,790
receive public comment on exceeding the R&R, then close the R&R hearing, and then

693
01:07:07,790 --> 01:07:12,030
And bullet point B is where it states vote to approve or denied exceeding the R&R.

694
01:07:14,590 --> 01:07:19,970
And the last thing that I included was a copy of the section of the minutes that had anything

695
01:07:19,970 --> 01:07:20,910
to do with this.

696
01:07:22,530 --> 01:07:26,350
And as a motion was made by Commissioner Cordray to close the R&R hearing on the

697
01:07:26,350 --> 01:07:32,850
public comment, the motion was seconded by Commissioner Clubine, and then the general

698
01:07:32,850 --> 01:07:39,010
meeting was open, and then the vote was taken after the R&R hearing had been closed.

699
01:07:46,310 --> 01:07:53,270
According to the statute, I guess what bothered the concern and one of the concerns is that

700
01:07:53,270 --> 01:08:00,150
in fact, there was no malice intended. It was kind of the way we progressed from years

701
01:08:00,150 --> 01:08:06,750
before in doing it, perhaps, and not taking the vote according to your statement here

702
01:08:09,230 --> 01:08:15,690
My concern was that late in the afternoon on the Friday, did you contact Jonathan?

703
01:08:16,010 --> 01:08:19,850
Did you contact Kennedy Council prior to all this before going to the state?

704
01:08:20,350 --> 01:08:23,030
Because it seems like we're not working together.

705
01:08:23,230 --> 01:08:24,610
The clerk's not working with commission.

706
01:08:24,810 --> 01:08:26,790
The clerk's not working with administration.

707
01:08:27,410 --> 01:08:32,150
And if you had a point to prove, and I don't disagree, because you're legal, okay?

708
01:08:32,150 --> 01:08:39,150
But it sounds like, you know, you're always looking or looking for ways to keep things disrupted.

709
01:08:39,790 --> 01:08:41,630
I'll give you a chance to speak in just a minute.

710
01:08:42,170 --> 01:08:46,830
So knowing this, and you're legal, and we'll have to abide by it.

711
01:08:47,350 --> 01:08:53,010
But since we're going to go back to the 39, we've worked on this budget for months and months and months here, guys.

712
01:08:54,130 --> 01:08:59,350
So, from what I understand from what Amy's told us here and what she discussed with me on Friday,

713
01:09:00,990 --> 01:09:05,250
then I'm going to advise Jonathan, just one vote, okay?

714
01:09:05,650 --> 01:09:06,750
This is district number one.

715
01:09:07,350 --> 01:09:09,370
We will go to the revenue to rate.

716
01:09:09,730 --> 01:09:10,170
I have to.

717
01:09:10,410 --> 01:09:11,130
There's a 39.

718
01:09:11,990 --> 01:09:16,610
In doing that, we're going to go back and we're going to have to have this resolved this week.

719
01:09:16,670 --> 01:09:18,210
So, we're going to have to have some more meetings, guys.

720
01:09:19,070 --> 01:09:23,830
So we're going to have to go back and we're going to have to pull out employee increases.

721
01:09:24,110 --> 01:09:25,330
We're going to have to cut some budgets.

722
01:09:25,490 --> 01:09:28,510
We may have to remove some people from their offices.

723
01:09:28,670 --> 01:09:30,130
And I know this is going to bother you all.

724
01:09:30,710 --> 01:09:31,910
But I've got to make this up.

725
01:09:32,110 --> 01:09:35,270
And the only way I'm going to make it up, we're going to cut some wages.

726
01:09:35,510 --> 01:09:36,350
We're going to cut staffs.

727
01:09:36,370 --> 01:09:38,190
We're going to cut budgets on rocks and different things.

728
01:09:38,230 --> 01:09:39,390
And it won't be just one department.

729
01:09:39,690 --> 01:09:41,270
I have no choice but to do this.

730
01:09:41,350 --> 01:09:42,110
And I'm not upset.

731
01:09:43,290 --> 01:09:46,330
But I just want everybody to understand why I'm doing this

732
01:09:46,330 --> 01:09:47,550
and what was brought to light.

733
01:09:47,890 --> 01:09:49,250
And there's no other way to do it.

734
01:09:49,390 --> 01:09:51,350
The only way we can do it, we've had a 7% increase

735
01:09:51,350 --> 01:09:55,410
because over the years, and then increase, Ron, just like,

736
01:09:55,530 --> 01:09:56,550
and I'm not picking on your apartment.

737
01:09:56,690 --> 01:09:58,390
It's just like, I know the health insurance is covered

738
01:09:58,390 --> 01:10:00,750
and the food cost cut, I don't know.

739
01:10:00,930 --> 01:10:02,510
There's some things we're gonna have to go with.

740
01:10:02,550 --> 01:10:04,410
So if I can't pay for it in that,

741
01:10:04,750 --> 01:10:06,430
we're gonna have to cut a patrol car.

742
01:10:06,590 --> 01:10:07,730
We're gonna have to cut a person.

743
01:10:07,890 --> 01:10:08,690
We're gonna have to figure out

744
01:10:08,690 --> 01:10:09,590
how we're gonna pay for this.

745
01:10:09,790 --> 01:10:10,890
Does it just, it's not there?

746
01:10:11,130 --> 01:10:12,770
And same way in the other departments, guys.

747
01:10:14,030 --> 01:10:16,470
So I guess what we're gonna have to do here is

748
01:10:16,470 --> 01:10:21,790
We're going to have to give a job to them and the administration and we may be some solid

749
01:10:21,790 --> 01:10:26,310
days here in the next couple of days of putting together a new budget and resubmit it as the

750
01:10:26,310 --> 01:10:27,210
revenue neutral rate.

751
01:10:27,810 --> 01:10:30,570
We don't have to, my understanding is I wouldn't have to have a hearing.

752
01:10:31,210 --> 01:10:32,770
We just have to meet the 39.

753
01:10:33,350 --> 01:10:34,430
That's my question.

754
01:10:34,610 --> 01:10:35,270
Can we amend?

755
01:10:36,810 --> 01:10:39,470
We can't amend what we've done prior to.

756
01:10:39,750 --> 01:10:41,330
No, we have to go with the 39.

757
01:10:43,350 --> 01:10:43,810
Okay.

758
01:10:43,810 --> 01:10:49,810
So we'll follow revenue-neutral rate, so we're going to find a way to get back to our NR.

759
01:10:52,030 --> 01:10:53,790
And that's the only thing we can do.

760
01:10:54,110 --> 01:11:00,650
And as expenses and insurance and things have gone up, we have to cut departments to pay for it.

761
01:11:00,870 --> 01:11:01,730
That's no other way.

762
01:11:04,540 --> 01:11:05,180
Can I speak?

763
01:11:06,100 --> 01:11:06,360
Your turn.

764
01:11:06,920 --> 01:11:13,320
I'm sorry, you feel like I have been trying to work against the county that has not been my intention.

765
01:11:13,320 --> 01:11:17,080
My intention has been to follow what I've been asked to do.

766
01:11:17,500 --> 01:11:22,800
I was selected just like you guys were elected to do a job and I have to follow the law.

767
01:11:23,820 --> 01:11:29,870
There has been some different things that have happened over the last month.

768
01:11:30,150 --> 01:11:34,750
I did try to contact Jonathan on Friday and Corey before I sent this email out.

769
01:11:35,130 --> 01:11:40,490
And I did not have the time because I knew that the commission meeting was going to be today

770
01:11:40,490 --> 01:11:46,790
And everything that has happened over the last month, I did not have the time to go upstairs and sit down and have a conversation with them.

771
01:11:47,090 --> 01:11:52,690
And even if I had, I just want to make clear that none of this would have changed. I have to follow the law.

772
01:11:53,810 --> 01:12:03,170
So regardless of how we found the mistake, we contacted the state because we wanted to make sure that everything the county clerk's office was doing was being done correctly.

773
01:12:03,990 --> 01:12:09,310
So even if I had contacted Jonathan before we had contacted the state, none of this would have changed.

774
01:12:09,850 --> 01:12:13,590
I have no intentions of going on against the county or the administration office.

775
01:12:13,970 --> 01:12:16,330
I have worked with them. I have worked with you guys.

776
01:12:16,710 --> 01:12:21,410
And I understand how you might feel, and I'm sorry you feel that way. That is not the way that I feel.

777
01:12:25,970 --> 01:12:28,590
I know you're on maternity leave. I understand that part.

778
01:12:29,010 --> 01:12:33,390
Had you been here, did you know that law in the beginning would just stop it right there

779
01:12:33,390 --> 01:12:36,570
and done your diligence at that point or would you just let it flow?

780
01:12:36,570 --> 01:12:41,950
So when did you first notify somebody that wasn't you apparently aware of it?

781
01:12:42,610 --> 01:12:43,670
When did you notify?

782
01:12:44,270 --> 01:12:46,870
Or when did you become aware of it if I could say that?

783
01:12:47,030 --> 01:12:50,790
Because had you been sitting right here in the meeting you just said, boys, you're wrong.

784
01:12:51,190 --> 01:12:51,950
I would not have.

785
01:12:52,350 --> 01:12:54,250
I did not because I'm not a lawyer.

786
01:12:55,450 --> 01:12:55,890
And I didn't.

787
01:12:56,430 --> 01:12:57,330
How did you find that out?

788
01:12:57,610 --> 01:13:01,050
How did you know that we made the decision?

789
01:13:01,050 --> 01:13:03,030
Because we didn't have a resolution.

790
01:13:03,030 --> 01:13:12,670
And we wanted to make sure that the resolution, if it hadn't generally the county resolution, or did you, we had the votes. So wouldn't that be at that point, guys?

791
01:13:13,010 --> 01:13:25,430
I'm just asking where that's what we're trying to part of the part of the budget workbook has a resolution in it that should have been filled out and brought to you guys's meeting and you would have made a vote to adopt a resolution.

792
01:13:26,810 --> 01:13:28,570
So, John, speak to that, please.

793
01:13:32,400 --> 01:13:33,800
They haven't seen the resolution.

794
01:13:35,040 --> 01:13:39,040
Yeah, let's figure this out, folks, because we're taking

795
01:13:42,470 --> 01:13:44,010
the time to look at it.

796
01:13:49,550 --> 01:13:55,610
So, you know, after the meeting, we're trying to get to, you know, what we done and what done wrong and get to the census.

797
01:13:55,930 --> 01:14:02,430
This is just, this all this is, we have to have these discussions, folks, because we didn't follow proper protocol.

798
01:14:02,430 --> 01:14:26,950
That's my fault. I'm taking it. But I'm not I'm not wanting to point fingers out who did what and why it happened that way. I don't know that the day if I had been here on that day I don't know that because I'm not a lawyer and I have read the statute and I I'm trying to understand it to the best of my capabilities.

799
01:14:26,950 --> 01:14:31,330
This entire R&R process has only been in law since 2021.

800
01:14:32,090 --> 01:14:34,570
So this is only what, 22, 23, 24.

801
01:14:35,130 --> 01:14:38,350
This is only the fourth year the state has had to go through this.

802
01:14:38,550 --> 01:14:42,350
And every year since the state statute came in place to do the R&R,

803
01:14:42,410 --> 01:14:43,450
they have changed something.

804
01:14:43,930 --> 01:14:46,890
So every year a little bit more has changed.

805
01:14:47,410 --> 01:14:50,170
So I don't know that if I had been here.

806
01:14:50,610 --> 01:14:55,130
And furthermore, that's not part of the county clerk

807
01:14:55,130 --> 01:14:59,970
at the moment to interrupt the commissioners and say this is

808
01:15:00,000 --> 01:15:04,600
This is not correct. That is not within the purview of our office. The purview of our

809
01:15:04,600 --> 01:15:09,920
office is to take the minutes at the county commission meeting. But if I had been here

810
01:15:09,920 --> 01:15:15,640
and I had known exactly what was happening, I would have probably said, hey guys, I think

811
01:15:15,640 --> 01:15:20,580
we might be doing something wrong, but I wouldn't have had the tools in the moment to fix it.

812
01:15:21,000 --> 01:15:24,300
Well, let's answer the question on the resolution you're talking about, John. Yeah,

813
01:15:24,300 --> 01:15:28,680
Let's figure this one out because you're right, you know, I don't deny that.

814
01:15:29,060 --> 01:15:30,060
You know what you said.

815
01:15:30,620 --> 01:15:34,120
But the part you're saying about signing the resolution to time on this,

816
01:15:34,200 --> 01:15:36,020
that's what I'm questioning right now.

817
01:15:36,200 --> 01:15:37,260
That's what I want to know.

818
01:15:40,110 --> 01:15:41,530
Now's the time to look at it.

819
01:15:42,490 --> 01:15:43,670
But who have you looked at together?

820
01:15:43,870 --> 01:15:45,310
Are you showing where you got it?

821
01:15:45,770 --> 01:15:48,870
Yeah, it's, I don't have, I didn't bring my laptop so I can't.

822
01:15:49,250 --> 01:15:51,510
The workbook won't pull it on my phone.

823
01:15:52,350 --> 01:15:53,570
You need to go get it, go get it.

824
01:15:54,070 --> 01:15:55,470
I can, I can actually.

825
01:15:55,470 --> 01:15:56,830
Do it right here? Yeah.

826
01:15:58,170 --> 01:16:02,890
There's a non-highlighted sample, but it's just a sample of what it should look like.

827
01:16:02,990 --> 01:16:03,130
Right.

828
01:16:05,590 --> 01:16:07,610
And very, very back of the work.

829
01:16:11,890 --> 01:16:12,870
Were your tabs hidden?

830
01:16:13,350 --> 01:16:13,490
No.

831
01:16:14,690 --> 01:16:18,610
I've had to undenight tabs to work in this to get stuff done.

832
01:16:24,260 --> 01:16:25,740
Certainly is one in here.

833
01:16:35,140 --> 01:16:36,120
I don't know if they ever had.

834
01:16:36,220 --> 01:16:38,280
I've been at this in this, a public fortune or anything.

835
01:16:38,500 --> 01:16:41,220
We've never had that at the time. We've done that, that I know of.

836
01:16:41,220 --> 01:16:45,320
That's why I'm in that something has changed lately.

837
01:16:45,480 --> 01:16:47,660
You guys have said, well, from

838
01:16:50,250 --> 01:16:51,550
2024 to 25.

839
01:16:53,070 --> 01:16:57,390
From what I'm hearing in some major changes in the R&R

840
01:16:59,890 --> 01:17:03,810
has been brought to you guys as a change between

841
01:17:07,010 --> 01:17:12,010
I've since R&R has been a thing, have never exceeded it.

842
01:17:15,790 --> 01:17:22,550
One of those things that I wasn't really looking intently at, because I knew the process from

843
01:17:22,550 --> 01:17:25,930
other vaccine entities and how they've exceeded it,

844
01:17:28,970 --> 01:17:33,290
but as far as the new changes from 24 to

845
01:17:33,290 --> 01:17:40,190
25 being done in a public hearing, I did not know that that was a process.

846
01:17:42,210 --> 01:17:42,990
And I know,

847
01:17:58,440 --> 01:18:01,280
Mr. Chairman, what do you want to do?

848
01:18:01,760 --> 01:18:05,620
Well, I mean, we're going to have to abide by the R&R.

849
01:18:07,180 --> 01:18:19,940
And we're going to have to have some work sessions, decide how we're going to get the budget back down to the 39 whatever it was from the proposed 44.999 as was presented.

850
01:18:20,840 --> 01:18:22,620
So we've got work to do.

851
01:18:24,020 --> 01:18:40,400
Since you guys, I'm assuming you would like for me to give you any knowledge that I have about this. We haven't told October 1st to get the budget turned into the county clerk's office so that we can set the levies out and turn around and give that information to the county treasurer's office.

852
01:18:40,400 --> 01:18:44,300
I understand. This is the 29th, so I said this week. I understand that part.

853
01:18:45,320 --> 01:18:53,920
Since it seems like there might be some lack of knowledge on the whole process, I just wanted to let you guys know that in case you didn't know.

854
01:18:56,270 --> 01:19:03,530
And if you guys need any assistance from us, we have the workbook sample from the state that I can forward on.

855
01:19:04,910 --> 01:19:05,770
That's about it.

856
01:19:07,230 --> 01:19:08,150
First is the deadline.

857
01:19:08,850 --> 01:19:08,870
Okay.

858
01:19:16,100 --> 01:19:17,260
Look at your calendars, guys.

859
01:19:17,860 --> 01:19:18,560
This week, what?

860
01:19:19,800 --> 01:19:20,780
Start tomorrow morning?

861
01:19:20,920 --> 01:19:23,840
I'll say start tomorrow morning and go till we get or done.

862
01:19:30,330 --> 01:19:30,890
Bar 8 o'clock.

863
01:19:31,150 --> 01:19:31,510
What's that?

864
01:19:31,690 --> 01:19:33,850
Bar 8 a.m.?

865
01:19:33,850 --> 01:19:37,630
Do you think you have to be done otherwise?

866
01:19:37,890 --> 01:19:38,710
Just have the work session.

867
01:19:38,850 --> 01:19:40,190
Nothing has to be published at this point.

868
01:19:42,790 --> 01:19:45,130
I think what would be better

869
01:19:45,130 --> 01:19:48,230
would be probably

870
01:19:48,230 --> 01:19:54,970
an initial work session after the meeting today and then a motion would probably need to be

871
01:19:54,970 --> 01:20:04,690
made by somebody for a special meeting and when or whether that be on the first Wednesday

872
01:20:05,770 --> 01:20:14,910
so that the new proposed budget at 39.999 can be formally adopted because

873
01:20:14,910 --> 01:20:25,290
program is us to proceed with $44.999 and people start getting technical and saying that

874
01:20:25,290 --> 01:20:33,670
we were collecting taxes $44.999 instead of $39.99. So by following the document, we reduce

875
01:20:33,670 --> 01:20:38,750
the litigation on our end that we over collected rather than collected the correct amount.

876
01:20:40,030 --> 01:20:48,750
So, okay, you're saying to have another one on the 1st, October 1st, that they or it has to be that it has to be on tomorrow.

877
01:20:50,270 --> 01:20:52,250
They just have to be turned into DOA.

878
01:20:52,790 --> 01:20:54,890
Sometimes on the 1st. So we could do that.

879
01:20:55,230 --> 01:21:02,310
How about we do it like 9 a.m. on October 1st, get all the documents signed, get it out sent, then we should be good.

880
01:21:07,020 --> 01:21:08,780
I think we need to meet tomorrow.

881
01:21:10,060 --> 01:21:11,420
We can make it tomorrow.

882
01:21:11,960 --> 01:21:14,680
We'll meet tomorrow in case we can't get it straightened out.

883
01:21:14,980 --> 01:21:17,440
And then we can always have Wednesdays back up.

884
01:21:17,660 --> 01:21:18,420
If we need to.

885
01:21:18,780 --> 01:21:20,580
Oh, then build the filing on Wednesday.

886
01:21:20,920 --> 01:21:23,080
And then finalize it Wednesday and have it.

887
01:21:23,320 --> 01:21:24,080
So what do you need?

888
01:21:24,160 --> 01:21:25,900
What do we need to get all this straightened out?

889
01:21:26,160 --> 01:21:26,380
Right.

890
01:21:27,180 --> 01:21:28,840
It's called have a meeting or hearing on.

891
01:21:29,440 --> 01:21:31,200
Well, the first, a work session,

892
01:21:31,360 --> 01:21:33,680
whenever you decide on what date and time,

893
01:21:33,940 --> 01:21:35,880
and then we'll start the special meeting.

894
01:21:36,960 --> 01:21:42,720
Wednesday, whatever time, if we're meeting at nine, getting nine on Wednesday. Okay.

895
01:21:46,320 --> 01:21:46,580
Motion?

896
01:21:47,480 --> 01:21:48,040
Second.

897
01:21:48,480 --> 01:21:51,160
Motion and a second. Call for the vote.

898
01:21:51,700 --> 01:21:52,100
Nerv either.

899
01:21:54,600 --> 01:21:55,160
Nerv either.

900
01:21:57,000 --> 01:21:57,560
Yes.

901
01:21:59,120 --> 01:21:59,580
Yes.

902
01:22:01,280 --> 01:22:01,840
Yes.

903
01:22:05,080 --> 01:22:06,460
You guys have any other questions for me?

904
01:22:09,340 --> 01:22:09,680
Yeah.

905
01:22:15,070 --> 01:22:15,610
Okay.

906
01:22:15,610 --> 01:22:23,590
Okay. At this time, I'd like to request an executive session, discuss confidential information.

907
01:22:25,370 --> 01:22:27,830
What do you guys start? Can I go ahead and cancel it?

908
01:22:29,070 --> 01:22:34,890
Cancel it? Okay. Ron's going to cancel his executive session, so we won't need to ask

909
01:22:34,890 --> 01:22:35,350
for it.

910
01:22:49,340 --> 01:22:54,240
An executive session related to non-elective personnel pursuant to Kansas

911
01:22:56,960 --> 01:23:01,220
Statute 754319B1 to include the Board of County Commissioners,

912
01:23:01,280 --> 01:23:06,100
Assisted County Administrator, County Administrator for a period of 45 minutes.

913
01:23:06,360 --> 01:23:07,000
That is a motion.

914
01:23:08,160 --> 01:23:08,720
Second.

915
01:23:09,220 --> 01:23:10,200
Motion and a second.

916
01:23:10,440 --> 01:23:11,020
Call for the vote.

917
01:23:12,180 --> 01:23:12,740
Yes.

918
01:23:13,600 --> 01:23:14,160
Yes.

919
02:00:47,950 --> 02:00:52,670
At this time we are back from executive session with no action taken.

920
02:00:56,000 --> 02:00:56,600
Missionaries,

921
02:00:56,700 --> 02:01:03,320
do you have anything more you'd like to ask the rest? Or we take a recess, sign paperwork,

922
02:01:03,620 --> 02:01:10,140
and then go into our work session. Other business.

923
02:01:10,140 --> 02:01:11,440
Questions

924
02:01:15,560 --> 02:01:16,140
for the jury?

925
02:01:17,120 --> 02:01:17,560
Second.

926
02:01:20,840 --> 02:01:22,020
Motion in a second.

927
02:01:22,440 --> 02:01:23,300
Call for the vote.

928
02:01:24,400 --> 02:01:25,240
Yes.

929
02:01:25,960 --> 02:01:26,380
Yes.