[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.

Moab City Audit Committee Meeting - March 5, 2026

Transcript