[4:57] Okay, I'm going to call the meeting to
[4:58] order of the U audit committee for the
[5:02] city of Moab on March 5th, 2026.
[5:05] And um
[5:08] do I need to do anything else?
[5:10] >> Okay.
[5:11] we're done.
[5:15] >> So,
[5:17] all right. So, we've got a few things to
[5:19] go over that we can do before Ron gets
[5:21] on. Uh Ron is our auditor. He's one who
[5:24] put together the report that was sent
[5:26] out. We have the report. I can go over
[5:28] the findings of the report whether Ron's
[5:31] here or not. We did want him here, but I
[5:35] don't want to not do this meeting
[5:37] because he's not here. Uh we do want him
[5:40] here for the city council meeting for
[5:42] sure. Council wants to hear from him. Um
[5:45] and we may even get him
[5:48] before we end this meeting. So, okay.
[5:50] So, the first thing is the approval of
[5:52] the minutes. We have the January 22nd
[5:55] minutes,
[5:56] uh, 2025. Just anybody who read those or
[6:01] wants to make a motion.
[6:03] >> I'll make a motion to approve the
[6:04] minutes as written.
[6:06] >> Okay, Tonyie.
[6:07] >> I second.
[6:08] >> Need our seconds. All in favor? Think I
[6:11] get to vote? Do I get to vote?
[6:13] >> You're non voting member.
[6:16] All right.
[6:18] Fine.
[6:20] >> Three.
[6:20] out of three. Then passes
[6:22] unanimously.
[6:24] Um, we do have
[6:28] What is this? Oh, so that's the minutes
[6:31] item three.
[6:34] So, we have the annual audit. I'm just
[6:36] going to give you an overview really
[6:37] quick. Um, Marcy's here. she can she can
[6:41] um shed any light as well. But overall
[6:44] the the audit was a clean audit. It was
[6:47] unconditional. So they they were able to
[6:49] give us a clean bill of health, so to
[6:51] speak. That doesn't mean we didn't have
[6:53] things that we needed to correct. And
[6:56] I'll go over some of those things right
[6:57] now and then talk about some of the
[6:59] things that we've done to put in
[7:01] controls to to uh resolve these going
[7:04] forward. So
[7:07] they uh on page uh 49 of the audit
[7:13] uh he talks about cash dispersements and
[7:16] uh one of the things he notes is that
[7:19] certain dispersements were originally
[7:20] coded to general ledger through the
[7:22] system but later the coding of the
[7:24] general ledger accounts was um were
[7:26] manually adjusted with no audit trail.
[7:29] And as I understand this, what this
[7:32] means is that um that we can't tell why
[7:37] things were changed or or anything like
[7:39] that or what the what the reason was for
[7:42] change or or anything like that. So what
[7:46] the control is is um we require we're
[7:50] supposed to require proper authorization
[7:51] approval for the recording of cash
[7:53] dispersements. So um rather than me
[7:56] explain what we're doing now, who wants
[7:58] to explain what we're doing now? Do you want to explain it?
[8:02] >> Yeah. So basically the issue was is if
[8:05] we found an invoice that was coded to a
[8:07] wrong GL, we were going in and just
[8:10] changing the invoice so to the correct
[8:12] GL. But there after it had been approved
[8:14] or after it had been sent, it hadn't
[8:16] gone through the proper approvals. So
[8:18] now if we find something that has a
[8:20] coding error, we're doing a journal
[8:21] entry and Michael approves those so that
[8:24] he can see what so that there's a trail
[8:27] of why we've taken it from this GL and
[8:30] put it in this GL.
[8:31] >> Yeah. So there's a short explanation
[8:33] says these were coded incorrectly. We
[8:36] don't just have a
[8:38] an amount that went from one GL to
[8:41] another without any explanation. And
[8:43] those are those are happening. I signed
[8:45] one Yes. this week I think couple of
[8:47] them. Two of them this week. Yeah.
[8:49] >> Okay. So those are happening that that
[8:51] uh addresses the issue that the the
[8:54] auditor noticed.
[8:56] >> Um
[8:58] let's see. So that is in place. Let's go
[9:01] to
[9:04] what do we have next? Uh we have
[9:08] we had an issue with and I'm I'm trying
[9:12] to find the page that this is on. The
[9:14] issue was with uh and Marcy you can help
[9:17] me explain this one. Um
[9:21] this one was oh depreciation.
[9:25] >> Oh yeah.
[9:30] » So the the depreciation is first of all
[9:33] it's not a actual transactional monetary
[9:36] moving of funds. It's called a contract
[9:38] account. It's an asset account and we
[9:40] just inadvertently overlooked budgeting
[9:42] the depreciation. And so there was no
[9:44] monetary issues, but because we have to
[9:47] track what our depreciation is on all of
[9:49] our assets, we had not actually budgeted
[9:52] the depreciation. So we are now we it's
[9:55] on our radar. Every single one will be
[9:58] budgeted and we did get it corrected. So
[9:59] the depreciation still happened. It just
[10:01] wasn't done through the budget process.
[10:04] So
[10:04] >> yeah,
[10:05] >> very straightforward. And we had a new
[10:07] uh PTIF account, the storm drain one
[10:09] that um we just hadn't even put in the
[10:12] system. So it was brand new. But
[10:14] >> so Tonnie, you may remember that the
[10:16] amendment that we did where we added the
[10:17] depreciation because it wasn't in there
[10:20] before. And we're putting together the
[10:22] new budget for this year. Depreciation
[10:24] is in there.
[10:25] >> Um we've added those the places that
[10:27] they need to be. And um I'll just go
[10:32] through the rest of the letter. So if
[10:34] you look at page I don't know what page
[10:38] this is. Page 63 of 65.
[10:41] Um this is a letter to the city that
[10:43] states that the auditors have audited
[10:46] us. Um they explain what their
[10:49] responsibility is um and how they how
[10:53] they go about
[10:55] um what they do. Most of this is just
[10:58] explaining what they're doing. Um they
[11:02] do say that we met we do meet budgetary
[11:05] compliance. There were some changes that
[11:07] we need to make. we needed to make. Uh
[11:09] we did make those changes. They um
[11:16] the first one was um state law requires
[11:19] the city's actual expenditure on any
[11:21] given fund not exceed the expected
[11:23] budget um budgeted expendure expenditure
[11:26] for that fund. And what happened here
[11:28] was the depreciation bumped these funds
[11:32] over and I think it was only was it just
[11:35] one or two? He had three, but one of
[11:38] them wasn't an issue actually.
[11:39] >> Storm water or I mean sewer wasn't an
[11:41] issue. Water and
[11:43] >> and water. So water and storm water
[11:46] because the budget didn't include
[11:48] depreciation when he put those in there
[11:51] or water and sewer whatever it was
[11:53] because when when he put those in there
[11:55] it caused the those budgets to go over.
[11:57] So he's saying we can't do that. We know
[11:59] that um we will make sure that we put in
[12:02] um
[12:04] these uh depreciation numbers before
[12:08] um he next thing he states is that the
[12:11] city's actual expendit that's the same
[12:13] thing. Um
[12:16] state law requires that a city includes
[12:19] general fund overhead allocation as
[12:21] budgeted expenditure and the funds that
[12:24] it is that is allocated for the
[12:26] overhead.
[12:28] Um,
[12:30] and is this the is this the
[12:34] um
[12:37] future liabilities?
[12:42] Trying to see
[12:45] » future liabilities are in here
[12:47] somewhere.
[12:47] >> Yeah.
[12:49] During the audit, we noticed that the
[12:50] city did not include the general fund
[12:52] overhead allocation as budgeted as a
[12:56] budgeted expenditure in the parking and
[12:59] transit fund.
[13:00] >> Oh yeah, who's jumping on right now? He
[13:04] was having trouble.
[13:05] >> Well, good.
[13:07] That's nice of him.
[13:08] >> That was just in one account though, not
[13:10] all of our accounts.
[13:11] >> Okay. And the note is that we resolved
[13:13] this in the current year, so it's not an
[13:15] issue. Overall, this is a clean budget.
[13:18] We did have to make some changes. We'll
[13:20] let Ron explain what his his uh
[13:23] perception is of this and we can vote on
[13:27] it or ask questions.
[13:33] » There are some we can map doesn't m
[13:38] » Yeah, I mentioned those to Ron. You see
[13:41] here
[13:42] >> he's he's going to be on in a minute.
[13:48] We stalled just enough to
[13:53] » So, page two on the
[13:55] >> You should be
[13:56] >> Hello. Can everybody hear me?
[13:58] >> Yes.
[14:00] >> Hey, Ron.
[14:00] >> Hello.
[14:02] >> Hi, Ron. Can you hear me? This is
[14:06] >> I can. I am so sorry, man. My I turned
[14:09] on my computer and it was all ready to
[14:10] go and then it just died.
[14:12] >> Oh, no problem.
[14:13] >> The whole thing went I stalled for you
[14:15] for a little while. So,
[14:17] >> um, we want you if you can go over the audit for us, explain what you did,
[14:23] what the findings were, what we've done
[14:25] to correct them, and how what the
[14:28] outcome was of the uh of the of the
[14:31] audit. We'd appreciate it. I kind of
[14:33] went over it really quickly, but we'd
[14:34] appreciate uh getting an explanation
[14:37] from you. And then I think we have some
[14:38] questions once you're done with that.
[14:41] >> Okay. Um, so really quickly, let me just
[14:44] grab the door really fast. Hold on just
[14:45] for a second.
[14:53] » Okay, so really quickly, what we do as
[14:55] auditors is there's really three areas
[14:57] we look at. Um, one is that the
[15:00] financial statements are materially
[15:02] correct and they meet accounting
[15:03] standards and they can be relied upon.
[15:05] Um, the second one is that, uh, internal
[15:08] controls. We want to evaluate those
[15:10] controls to make sure that they're
[15:12] designed, that they're implemented, and
[15:13] they're working effectively.
[15:15] And then the third thing is that we're
[15:17] in compliance with state law based on
[15:19] the areas that we looked at during the
[15:20] fiscal year. Um, so what I'll do is I'll
[15:23] just quickly go through kind of each of
[15:24] those three areas and tell you what we
[15:27] did and our conclusions and how we came
[15:28] to those. So, as far as the financial
[15:31] statements go, um, we take the trial
[15:33] balance or the the numbers of the city
[15:35] and we perform a number of tests on
[15:37] those balances. Um, we perform tests
[15:39] like we send out confirmations. We'll
[15:41] send out confirmations for cash, for
[15:44] debt, um, for property taxes, sales tax,
[15:49] um, other revenues that we can send out
[15:52] confirmations for. Um, also for
[15:55] URS allocations, and and anything that
[15:58] we can think of to send a confirmation
[16:00] to make sure that the third party is
[16:03] their numbers match ours, and that we're
[16:05] showing the right balances.
[16:07] Um during the audit, we pull in a number
[16:09] of invoices.
[16:10] We'll pull a significant number of
[16:12] invoices at the beginning of the audit.
[16:14] Um we want to make sure that the invoice
[16:16] matches the check. The check is posted
[16:18] to the right period um and it's posted
[16:21] in the right GL account. Um we also will
[16:25] pull invoices for things like uh fixed
[16:29] assets and and other things as we're
[16:31] going through the individual audit
[16:33] procedures.
[16:35] We also pull a number of invoices after
[16:37] the end of the year um to make sure that
[16:39] the the expense is posted in the right
[16:41] period. So if an expense happened in
[16:44] June but we didn't pay for it until
[16:46] July, we want to make sure that expense
[16:47] is posted in the right year. Um so we'll
[16:50] pull those invoices to make sure
[16:51] accounts payable is correct.
[16:54] Um there's a number of calculations on a
[16:56] financial statement. um things like
[16:58] depreciation expense, um compensated
[17:00] absences,
[17:02] uh URS allocations, crude payroll, and
[17:05] so we'll go through and we'll
[17:07] recalculate those balances to make sure
[17:08] they meet accounting standards in
[17:12] um there's also analytical reviews that
[17:14] we do. We'll compare this year to last
[17:17] year. Um we'll do that at the beginning
[17:19] of the audit. We'll review those to make
[17:21] sure that we can understand what the
[17:23] differences are and what happened. Um,
[17:25] as we're testing individual balances,
[17:27] we'll do that a second time. Uh, we'll
[17:29] compare that. For instance, if we're
[17:31] testing cash, we'll look at last year,
[17:33] this year, see if we can understand what
[17:34] happened and why the differences are.
[17:36] Um, if if we can't, then we obviously
[17:38] perform more tests and ask more
[17:40] questions to understand what happened
[17:41] and evaluate those. And then as the
[17:45] financial statements are being written
[17:46] or written, um we'll do that at a final
[17:48] time just kind of a high level to make
[17:50] sure we can understand um where those
[17:52] differences are and if we've captured
[17:54] everything that we needed to.
[17:57] Um and then there's a number of other
[17:59] tests and procedures that we perform on
[18:02] the financial statements to make sure
[18:03] that they're materially correct, that
[18:05] they meet accounting standards, and they
[18:06] can be relied upon. So through those
[18:09] evaluation, testing and um other
[18:12] procedures, our opinion is that the
[18:15] financial statements referred to above
[18:17] present fairly in all material respects
[18:19] the respective financial position of the
[18:21] governmental activities, the business
[18:22] type activities, each major fund and the
[18:24] aggra remaining fund information of the
[18:26] city as of June 30th, 2024
[18:30] and the respective changes in financial
[18:32] position were applicable. um and then
[18:34] cash flows thereof for the year and in
[18:36] accordance with accounting principles
[18:37] generally accepted in the United States
[18:38] of America. So that that is a clean
[18:41] opinion that is a an unmodified opinion
[18:44] or the best opinion that you can.
[18:47] So in short what that means is that we
[18:50] through our evaluations and testing we
[18:51] do feel that those financial statements
[18:53] are truly correct.
[18:55] The second thing that we do is we look
[18:57] at internal controls.
[18:59] We don't give an opinion on controls,
[19:01] but we do evaluate those C controls to
[19:03] make sure that they're designed, that
[19:06] they're implemented, and they're
[19:07] working.
[19:08] Um, we do that through, um, evaluations,
[19:13] uh, interviews, questionnaires,
[19:16] walkthroughs. Um, so we'll as we're
[19:19] pulling invoices for some of those other
[19:21] areas, we'll also be looking to make
[19:23] sure that controls are being followed um
[19:27] and that uh the the assets of the city
[19:29] are being protected.
[19:31] So if there's a portion of your city
[19:32] that didn't have controls or those
[19:34] controls were just not working as
[19:36] effectively as they had been at one
[19:37] time, um then we would bring that to
[19:39] your attention as a significant
[19:40] deficiency.
[19:43] Um through our evaluations and testing
[19:45] this year, we did notice that there is
[19:47] one thing that we wanted to bring to
[19:48] your attention and that was uh related
[19:50] to cash dispersements.
[19:52] Um and and then mostly it's related to
[19:55] the fact that if you know once an
[19:58] invoice has been processed and paid, if
[20:01] there's issues on the GO account,
[20:02] instead of going back and and fixing the
[20:05] original coding
[20:07] um that we prepare a journal entry that
[20:09] has an audit trail um of how that
[20:12] procedure, how that account was switched
[20:14] or moved the proper account.
[20:18] Um so our recommendation is that we just
[20:20] put in procedures to require journal
[20:22] entry to coordinate changes to the
[20:23] general general ledger accounts and
[20:27] those uh journal entries should be
[20:29] reviewed and approved by somebody
[20:30] outside of the functions of the general
[20:32] man or the city manager or somebody that
[20:35] can look at those entries and make sure
[20:37] that they're appropriate.
[20:39] Um that was the only finding. The rest
[20:41] of of the internal controls we felt like
[20:43] were designed and implemented and they
[20:44] were protecting your your city. Um so
[20:47] there's no other issues in that small
[20:48] one. Um the third thing that we do is we
[20:52] look at state compliance. So the state
[20:55] auditor gives us certain areas to look
[20:57] at every year
[20:59] and those are usually on a some of them
[21:01] are annually that we look at every year
[21:03] and then some of them kind of rotate on
[21:05] a two year threeear basis. Um this year
[21:08] we looked at budgetary compliance, fund
[21:11] balance, restricted taxes, fraud risk
[21:13] assessment, government fees, cash
[21:15] management, and the tax levy
[21:17] recognition.
[21:19] Um so the state gives us certain
[21:21] procedures to perform. We go through
[21:23] those procedures and evaluate whether um
[21:26] you're in compliance with those areas.
[21:29] So in this year um there was one issue
[21:33] where there was a couple of enterprise
[21:34] funds that we expended more than we had
[21:38] budgeted for. And that one gets a little
[21:41] bit that's a little bit hard sometimes
[21:43] um with depreciation and other things
[21:45] that aren't really cash related but are
[21:48] still required to be budgeted. Um, we're
[21:50] just recommending that the city look at
[21:52] those and make sure that as things as
[21:54] we're going throughout the year, if
[21:56] funds are looking like they're going to
[21:58] exceed the expenditures that we evaluate
[22:00] those and make necessary budget
[22:02] adjustments to make sure that we're in
[22:03] compliance
[22:04] and that they're not exceeding budgeted
[22:06] amounts.
[22:06] >> Ron, can I can I jump in there really
[22:09] quick? So,
[22:10] >> sure. with the with the one you're
[22:12] talking about right now, which is a
[22:13] state state requirement. And um we had
[22:17] those two enterprise funds where we had
[22:18] the issue and and you just mentioned
[22:21] that these are non you say non-cash
[22:25] um dispersements or or whatever the um
[22:29] the depreciation. Can you can you
[22:31] explain like what that means? Because in
[22:35] the way I would explain it is I'd say
[22:37] well we have to put down that there's
[22:38] this expenditure but it actually never
[22:40] leaves the it the revenue never comes in
[22:44] for it. It never goes out. Um it just is
[22:47] shown there but it never it never
[22:50] actually depletes the fund by that same
[22:52] amount. Can can you explain that in
[22:54] better terms?
[22:56] >> Well yeah it's a it's a non-cash. So, if
[22:59] you're looking strictly on a cash basis,
[23:02] there's no cash that's going to be paid
[23:03] for it. What it's doing is that if you
[23:05] buy a piece of equipment, um it's we say
[23:09] the life of that equipment is 5 years or
[23:11] 20 years or whatever the life is and
[23:14] then we take a parade a share of that
[23:16] every year to depreciate that balance
[23:18] until um basically at the end of the
[23:20] life we're saying that that asset has
[23:22] used up its its useful life. Um so while
[23:26] yes it doesn't affect uh your cash
[23:28] balance um it is an expense that is
[23:31] related um on the financial statements
[23:34] and what it's doing it's allocating that
[23:35] cost um over the life of the asset.
[23:40] So instead of picking up buying a
[23:42] $50,000 piece of equipment and expensing
[23:45] it in the year you do it, you put it on
[23:47] the balance sheet as an asset and then
[23:48] you depreciate it over those 20 years.
[23:50] And so you're picking up 12th every year
[23:53] as an expense. Right.
[23:56] >> So, yeah, not a cash related item, but it
[23:59] is it is on the financial statement.
[24:01] >> Gotcha. So, on these two on these two
[24:04] items or these two enterprise funds,
[24:07] were it not for the depreciation, we we
[24:10] would not have been over on our expenses
[24:13] um for these two enterprise funds. And
[24:18] so I just wanted to say that because
[24:20] >> yeah because technically I mean it does
[24:22] show uh the expenses are more than the
[24:25] revenues but this expense doesn't go
[24:27] out. It doesn't matter but I wanted to
[24:29] bring that up just to say that it wasn't
[24:31] like salaries or purchasing new vehicles
[24:34] or anything like that where cash
[24:36] actually left. Um and in future years we
[24:40] definitely will have this depreciation
[24:42] in there. It was actually an issue for the last two years I think and
[24:48] that's why it didn't make it into the
[24:49] last the budget that we're in right now
[24:51] is because the year before I think that
[24:54] line was blank and we were we were
[24:55] pulling everything forward you know so
[24:59] >> um so thanks for that explanation and
[25:01] yes we have already fixed it for this
[25:03] year um we've we've made a budget
[25:05] amendment and so it won't be an issue in
[25:09] the audit that uh is done for this
[25:11] fiscal there.
[25:13] >> Perfect. Okay. Yeah. So, that's that's
[25:16] really kind of my review. Um that's what
[25:19] we did and and our conclusions. Um so,
[25:22] happy to answer any other questions
[25:24] anybody.
[25:25] >> Yeah. And then the the last thing I was
[25:26] going to say is just to reiterate that
[25:29] it is a clean opinion or an unmodified
[25:32] opinion which is the the best standard,
[25:34] right, for an audit,
[25:36] >> right? Yep. Okay. For sure.
[25:41] Okay, Dar, did you have some questions?
[25:44] >> Uh, not really questions, but um, so
[25:47] there are on the statements. Um, I add
[25:51] up some numbers. It didn't match. So,
[25:53] I'm just going to mention those are uh,
[25:56] page three on the document, but the page
[25:58] eight on the PDF is talk about the
[26:01] 9,4,887.
[26:05] So when I add the numbers, this to talk
[26:09] about the of this amount, this amount
[26:12] must be spent blah blah and then this
[26:15] one assigned for the blah blah. So when
[26:17] I add those blah blas
[26:19] um there's a $1,000 different so it
[26:22] doesn't add up to
[26:23] >> how many how many thousands?
[26:24] >> 1,000 Okay, I think we can fix that.
[26:28] That's
[26:29] >> that's it could be a rounding thing if
[26:32] it's if it's just $1,000. That's a big
[26:34] rounding thousand.
[26:35] >> Are you talking about $100,000?
[26:37] >> 1,000.
[26:38] >> Just $1,000.
[26:40] >> Um, so, okay, we'll we'll take a look at
[26:43] that.
[26:43] >> I'm sorry. Where where are we looking on
[26:45] that? Can you
[26:46] >> That's page page.
[26:48] >> Page three,
[26:50] >> PDF number 9 million.
[26:54] >> Yeah, it's the third uh second bullet
[26:56] point under financial highlights.
[27:00] >> Uhhuh.
[27:02] reports combined fund balances of 9
[27:04] million.
[27:05] >> Yes. Are
[27:05] >> you saying those three added together
[27:07] don't add up to that 9 million?
[27:10] >> Yeah. If you subtract 1,953970
[27:14] and 3,303942,
[27:17] the result isn't the same as what it
[27:20] says the remaining
[27:21] >> $5,000.
[27:23] Okay. Another one is like a similar on
[27:27] the page seven the PDF 12
[27:32] and that one is on the top of the page
[27:34] is talking about the 9 million again and
[27:37] 42% of um
[27:40] should be assigned and assign
[27:42] unassigned. So that one when you add the
[27:46] numbers this time is $100 is off and
[27:50] then that also doesn't make 42% it's
[27:53] make 36.7%.
[27:56] » Okay. All right. Well, we'll take a
[27:59] let's take a look at that too, Ron, if
[28:01] that's okay. That's page seven on the
[28:04] report, page 12 on the PDF. It's the
[28:07] first paragraph.
[28:08] >> Sure.
[28:10] >> And I'm getting minor again. And I think
[28:12] I point that out last year that our
[28:14] insuranceances talk about the city
[28:16] insurance being s signal which been
[28:18] changed for several years. Let's update
[28:21] this time to correct it.
[28:24] What it is
[28:25] >> what page is or is that it just
[28:27] throughout
[28:29] is that on
[28:29] >> it's on the page 30 let's see PDF 38 uh
[28:34] report 32.
[28:36] >> Okay.
[28:37] Page 38 has the wrong
[28:40] >> insurance provider for the city
[28:44] >> report. Who is the provider now?
[28:47] >> Page 32 on the report.
[28:50] >> Oh,
[28:51] >> PDF
[28:54] >> PHP
[28:56] is what we have now. It says Sigma.
[29:03] Okay.
[29:05] >> I'll definitely change that for next
[29:06] year for sure.
[29:10] Is that it? Wasn't
[29:12] >> too bad.
[29:12] >> It was too hard to do the rest of the
[29:14] table. I couldn't plug in. So, I'm
[29:16] hoping the the tables are correct.
[29:19] >> I I think tables are most likely
[29:23] correct. I think um thanks for pointing
[29:25] those out. Sounds like there are some
[29:29] discrepancies, but they're not in the
[29:30] millions or hundreds of thousands of
[29:32] dollars. So, we can we can figure that
[29:35] out. So, whatever the result is isn't
[29:38] going to affect uh the bottom line too
[29:40] much, I don't think. So, any other
[29:42] questions or comments or anything?
[29:47] » Okay, Ron, any last words for us?
[29:52] >> No, just uh thank you. Thanks for
[29:54] letting me be involved with your city
[29:55] and uh thanks for your staff. I know
[29:57] it's it's a big process with a lot of
[29:59] information that gets thrown around. Um,
[30:02] we're grateful for the hard work of you
[30:04] guys and grateful to be a part of it.
[30:06] So, thank you.
[30:08] >> Yeah, I'll just say really quick, Ron's
[30:10] Maron's been very helpful, especially
[30:12] this year because we've had a lot of
[30:14] questions. Um, we've we've uh called him
[30:17] a lot, asked him several questions about
[30:20] um history of budgets and things like
[30:23] that and how how what best practices are
[30:25] going forward and everything. So, and
[30:28] you've been great. We really appreciate
[30:29] your help on these things. And um you'll
[30:32] be able to make it to the city council
[30:33] meeting, right?
[30:36] >> Um when is that?
[30:40] » 24th of March.
[30:43] >> March 24th. And I promise I'll have a
[30:46] computer that works. So is
[30:47] electronically okay if I get to the
[30:50] right.
[30:51] >> All right. And what time on the 24th?
[30:55] >> Well,
[30:56] >> not sure.
[30:59] Yeah, I think logging on at six will be
[31:01] fine.
[31:03] >> Yeah.
[31:04] >> Okay.
[31:04] >> And we'll try to get it to the front of
[31:06] the meeting. So,
[31:09] >> okay.
[31:10] Um, any other discussion about the
[31:14] reported or the budget report?
[31:18] >> Okay.
[31:20] Then um if we have a motion,
[31:24] I think what we do is recommend approval
[31:27] of this motion or this uh report to the
[31:31] city council.
[31:34] >> I'll let one of you guys do it with the
[31:36] correction of those numbers.
[31:39] >> Yes. Um well,
[31:42] I yeah, I don't know that they'll be
[31:44] corrected for the um for the report for
[31:47] March 24th. Um, I don't I Ron, correct
[31:51] me if I'm wrong, but I I think that we
[31:54] can make note of the Sigma, the other
[31:56] two numerical changes. I don't think
[31:59] we're um
[32:02] will affect, like I said, the bottom
[32:04] line. Do we need to have them change for
[32:06] the for the budget meeting or um how do
[32:10] you
[32:10] >> I mean, I can if you'd like me to.
[32:12] >> Not the budget meeting. I'm sorry. The
[32:15] >> Sorry, I I said the wrong thing. So go
[32:18] ahead.
[32:20] >> Um I can definitely make the changes on
[32:22] those pages. Um they're not these are on
[32:25] these pages. These are just highlights
[32:28] and discussion items. They're not
[32:30] actually the opinions
[32:33] part where we're actually giving
[32:34] opinions on. Um this is just some
[32:37] additional information. But yes, I can
[32:38] make those changes and I can send you a
[32:40] new those new pages and you can add them
[32:43] to the PDF.
[32:44] >> Let's make those changes. um just so
[32:46] that we we know that um there isn't
[32:49] something that is incorrect in the in
[32:52] the document when we present it to the
[32:54] city council. It sounds like it won't be
[32:56] too difficult to do that hopefully. And
[32:59] then um
[33:00] >> you have a PDF, so I'm just going to
[33:01] send you the pages and you can just um
[33:04] insert those pages into that PDF and
[33:06] then resend it out.
[33:08] >> Sounds good. Sounds good.
[33:10] >> Um so yeah, the motion Sorry, Ron, did
[33:13] you have something else?
[33:15] Nope. Okay.
[33:17] >> So, if we're if we're going to make a
[33:19] recommendation on this motion for the
[33:21] city council to approve, the motion
[33:22] would be to um to forward a
[33:26] recommendation of approval for the
[33:29] uh present to the audit
[33:32] um as presented with the changes that
[33:35] were discussed.
[33:36] And uh that's pretty much it.
[33:41] » I'm going to give a try. Okay. I make
[33:44] the motion uh to recommend the draft
[33:49] annual audit to the city council with
[33:51] the change that we discuss.
[33:54] >> Recommend approval.
[33:56] >> Recommended approval.
[33:57] >> Okay.
[33:59] Good. We have a second.
[34:00] >> I'll second.
[34:00] >> Okay. Thank you.
[34:03] So, we have a motion and a second. All
[34:05] in favor?
[34:06] >> I
[34:07] >> We don't have to do roll call or
[34:09] anything like that. Okay. That was three
[34:11] for three. That's unanimous. Um, so it
[34:14] is recommended to the city council
[34:18] uh for approval. So I believe that is
[34:20] it. Um, anything else from anybody?
[34:24] There's nothing else on the agenda. So
[34:26] do I need a motion? And I adjourn this
[34:29] meeting.
[34:30] >> Thank you.
[34:31] >> You're welcome.