I guess first of all the audit review um I guess your updates on the actions taken so far thank you mayor um we have um you've all seen the new draft audit that seing the draft audit that's been sent out so um we have Representatives here tonight from car rigs Ingram and Warren ABT so if the council wants to ask any particular questions they're welcome to do so um Morgan is there anything you'd like to start out with no sir I have nothing um other than like um Mr Barker said y'all have the audit if you have any questions we'll be more than uh happy to answer any of your questions that you may have any questions we have just to note that the um the opinion of the audit has changed to a qualified audit so sounds better yes can can we ask War aor it to come up certainly yeah all right hello good afternoon Council um I'm Christa mallister I'm an audit partner with Warren aett I was unable to be here with you in October when we met with you before um we did have the opportunity to go through an original draft with the council in October and during that meeting we discussed the disclaimer opinion and the related audit findings after that brief um the city did engage car Rigs and Ingram to provide additional audit Support Services in December carig and Ingram began providing information to us and we worked in additional 105 hours on the additional information provided and the additional analysis that they were able to provide us which did allow us to change our opinion from a disclaimer to a qualified opinion we were able to gain comfort that the errors noted were no longer pervasive to your financials um but we did is we did know that there were isolated errors within your governmental revenues of approximately 307,000 that's revenues recorded that cannot be substantiated and that's detailed in our qualified opinion in total we proposed 51 journal entries of which several were material our findings did remain unchanged from the October meeting um in conclusion for our audit right now we have proposed to issue a qualified opinion on the city's governmental and general fund financial statements for fiscal year 2022 due to the revenue discrepancy and a qualified opinion over the state Aviation grant program uh we plan to issue an unmodified opinion over the city's business type and utilities fund activities for fiscal year 2022 and we plan is plan to issue an unmodified opinion on the CRA funds individual financial statements as well as indicating that the city did comply in all material respects to the state of Florida's chapter 10.55 requirements um in order to issue this draft we have talked with Morgan that we'll still need the information from the city attorney um the signed management representation letter and your responses to the findings that we have reported on at this point with that brief summary I will open up to any other questions you have about the draft I guess my question is uh with the responses that I see here tonight that I was just looking over quickly before the meeting um is there a possibility of the audit changing any further um not at this point in time unless additional Services were engage through car Rigs and Ingram or additional information provided to substantiate the 307,000 within the general fund so can you can you elaborate on this $37,000 worth of Revenue so this was Revenue that was just misclassified is that what this is there is various sources that make up that 307,000 um from various journal entries from various different activities it's a a comprehensive amount um or accumulated amount um however there's not adequate support to be able able to substantiate what exactly it is so I don't know necessarily if it is misclassified um or non-reported or another error correction Miss Morgan do we have any kind of further information on that is this possibly from thf so the these were an accumulation of entries where from what I understand thf was literally just didn't know so they just plugged it in is essentially what they were doing okay um can you elaborate on the uh difference between a qualified versus an unmodified opinion an unmodified opinion means an all material respects of the financial statements are fairly stated um a qualified opinion is saying that they are fairly stated except for so it is an except for opinion so the financial statements we're saying within your general fund and your governmental activities your governmental funds are fairly stated except for the miscellaneous Revenue that's recorded that's unsubstantiated miscellaneous okay and that's spelled out in the qualified opinion yes sir I know I've asked this in the past but again I want to be clear on this you did not find any missing cash missing fund misappropriated funds um not not throughout our procedures of what we've done but as I've as I'm sort of has been said that's not the um purpose of the financial statement audit within that and it's my understanding that you did additional testing that went back beyond the year 2122 uh this fiscal year is only over fiscal year 2022 okay but my understanding is you guys went back into like 21 and 20 looking at things correct um we did not I believe that car Rigs and Ingram had looked at some entries that were posted within fiscal year 21 that did impact this audit but we did not do any additional testing within fiscal year 20 or 21 okay any other questions not at the moment okay I do have one more question what what do you anticipate to be the the timeline to wrap this up and and convert this from draft to final so that we can get it submitted we could finalize this tomorrow pending those items okay and what Morgan what's your opinion on that so the one of the things that she's requesting is an update from legal um as far as um I think his letter ended what 9:30 of 22 and she has to have something from subsequent you know subsequent time frame just to make sure there's no legal matter so I've requested that from clay just as soon as we can get that and then you have before you um management responses that clay has reviewed as well as car Rigs and uh staff so that will be Management's responses to the findings and then that would be sent to them to include in the actual audit and then what that was it right those you need clay the management response and the management representation letter will provide for you we'll provide that once we have a date so if that could be tomorrow then we could date it and then we'll be able to match that with the date of the audit report and we'll be able to have you a PDF of it um like I said pretty much instn thank you I do have one question go Ahad would it would it have been possible to have uh gone with this change to a um qualified um without uh the use of of car rigs INR could staff have provided that data or did they have access to the data to even be able to produce that or did we really there was just no other way to do it than than working with someone that had the was able to bring in that older data and some of the resources um that may be a better question for Morgan to answer I can answer that no I mean there's no way until Danielle came on staff um there there's a lot of things that thf did that was very hard for even us to understand why things were the way that they were um as was I mean I think car rigs we pulled two years worth of bank statements and sent to them and I'm definitely not going to pass all of the blame off on thf um but there were some things prior to them even coming on board there were entries that were made um after the fiscal year 21 audit was completed there were entries that were made um into a closed fiscal year that shouldn't have occurred um so without the assistance of car rigs I I don't see this ever being a timely correction at all thank you anyone else okay what we go here Mike Ben there anything you like to add to that unless Council has any questions Council Valley I will add to that and and tell you with certainty that if we have not had not have engaged car rigs to um assist with this to work with Warren a and the work that all of them done we would not be where we're at now we would have thrown in the flag and we would have been in in pretty tough shape had we not done that so moving forward with car rigs allowing them to work with Warren a and and all the eyes that were on it was able to get us to this qualified opinion and if not we would not be here tonight with this we would have threw in the red flag and that would have been it so big difference thank you and I do want to thank um everyone for for cooperating and and working uh together really at the end of the day is what it took to um to get this across the Finish Line um it's it became a bigger team than we would have planned going forward uh initially but uh I'm grateful I'm grateful that we're able to get uh to the Finish Line at least but and thank you all for your work and and I'll tell you going forward with Danielle on staff now and having being staffed up in finance makes a large difference and and keep in mind this was 22 year 22 audit so previous Finance director that left three qus of the Year through um this was that that Year's AUD so um things will things were different there's a lot of things that Danielle works on I see her pulling her hair um every day um going through mountains and mountains of things and her words that there's there's so many things that she would have done different had she been here um and wish she had to to do some of these things different so I think it's a different ball game going forward with the changes that's been made and I I won't speak for the whole Council but I believe everyone's on board providing staff with what they need in terms of uh other staff other resources their software recommendations give us software recommendations if something needs to change let us know um we we're here to back you up to help you do your job so that we can all do our jobs and um and we appreciate your job as well so we I guess Clay's got the next move to make I'll just follow up with Clay just to get his response back and then just as soon as I get that then we'll send it over to Warren AA and get the the final portion and then Christ and I will work together to get it uploaded to jlac and let them know that it's been submitted so the council would need to vote on accepting that once we get the stuff we need from legal sent to them the council would need I I would be in favor of as soon as we get that we call a special meeting and get that voted on and get that submitted to the do we have to wait can we just make no need for another special meeting yeah I think this this is it for you to accept um the audit as presented with the management responses and then the only thing that comes from Clay is simply just notification um by letterhead to them that there are no changes so we can go ahead and take care of what we need to to get the draft a motion to accept it yes sir make a motion to accept uh the report as presented uh contingent on the receipt of the letter from legal second I I have a motion second uh any questions do we also have to approve the comments as part of that Clay did say that you did okay I would like to amend the motion to include the acceptance of the responses from Management in my second all right motion to second any questions from anyone Chief definitely not the financial gu but um will this fix that single purpose audit for our awesome okay we will begin with Mr be bomb all in favor say I I I I I Carrie thank you very much and we will move on on this uh we're at the city manager application correct now I know that uh we were thank y'all so much thank you really appreciate mayor staff work tirelessly on this as well so they have all worked together as a team between C Warren a and our staff work real hard on this and I appreciate their work they really really do okay um now I know that you gave everybody all the applicant you gave them the grading sheet was it your expectations for us to have that or F that out right now or have it filled out I was hoping [Laughter] something yeah yeah uh can't even we can't even elect a dog catcher at this point well well I I'll I'll say this a we have been reminded repeatedly of the the urgency of of completing this process and here we are having extended it uh to accommodate people and they're no longer here again so uh I came ready at the last meeting to discuss it I'm ready to discuss it at this meeting but based on the fact that we're we're down to council members I make a motion that we call a special meeting um as soon as possible after the canvasing board on February 26 six to discuss next steps for C manager second I have a motion second uh question uh date yeah I mean there that's right after the referendum so it'll be a little bit of a late night for us but well the thing is the thing I've run into is that we haven't even set the criteria for how we're going to score things how we're going to set priorities I mean do we want to put that off as well or do we want to talk about how these things get ranked and how the the scoring would happen I would prefer I would prefer that we use the same process that we did last time which was each council member provides their recommendation for an interview as well as an alternate in case their other recommendation doesn't come through that's what we did when we um hired Mr Thompson uh basically we had 10 people on the docket up to 10 people um and of course at that time I think two people canceled so we end up doing eight interviews but I say that each council member picks someone that they want want to interview and they provide an alternate in case that first option is not available and then we conduct interviews from there the only concern I have is there's only four qualified candidates and one of them is working somewhere else right now because they're now the County Administrator I don't I don't see I I'm not I'm not wild about providing a ranking at this point we haven't even done interviews so I don't think it's fair based on what somebody's put on a resume to to provide some sort of ranking we we typically in the past last two times have not gotten to any kind of scoring or ranking until after we've conducted interview so I think it's premature to provide some sort of ranking at this point so we would only provide the ranking after the interviews or once we've had the chance to discuss everyone together that that that would be my my opinion on it is that we we do like we did under Thompson which was we had those interviews at the end of the interviews in that particular instance there was one name that showed up on everybody's uh vote to move forward to the next round and so we expedited that because there was literally only one name nobody else wanted to offer any other names at that point in time so you know he became the sole person that the council wished to proceed with and at that point that I think we voted to enter into negotiations so whether we have four whether we have eight whether we have 10 I think that that's that for me is the way I think we should proceed you know again I defer to the rest of the council but that's my opinion on it you said that I mean you see like four qualified that what you say well that's that's what the HR Director has experience there's no ranking it's just that there's only four that show that they have the experience requirement okay which is required in the charter regard okay so can can we make sure it's clear to at least these three who those four is this yeah well yeah I'm just I mean to point that the uh if it is only four uh we could do the interviews and uh but that's not many people well the the way I the way I would do it is you know there's four people to pick from if if effectively right so if one person shows up on you know four uh four people's selection for an interview and again to me it's not it's not ranked it's just I would like to interview this person that gives everybody an opportunity just in all transparency Robert Thompson was my alternate he was not my main pick originally and Robert Thompson did not appear on anybody else's selection originally and yet after the interview the council unanimously voted to proceed only with him so I think it's fair at this juncture to to if there's four it just means one of those four or up to those four get selected to proceed to the interview portion it could be all four could be two could be one you know I I think we leave that for that decision on the 26 we've got to do something uh that night anyway because on the 27th we don't have a city manager one way or the other so we we've got at least at a minimum on the 26 app point an interim and to a certain extent that means we got to proceed with the discussion we should be having we should have had last council meeting that we should have had tonight that we're once again delaying not at any of the fault of those that are present yeah um and I want to be clear we're not we're not going to interview anyone that doesn't meet the charter requirements for the position I just want to be clear about that in terms of putting someone on a list we're not putting anyone on the list that doesn't mean the qualifications so so the four that are showing on the list is Jeff Shoebridge Michael Barker Douglas Barber and Stan Sunday with the three-year requirements to required under the charter I I agree with that statement Council VY that we should not allow anybody that doesn't meet that requirement to be on the interview list I I completely agree with that unfortunately we don't have legal here to advise us on probably the best way to navigate that but because otherwise we would be deviating Charter okay now let me I'm trying to understand on the as far as getting to the interview physical interview you're saying what would you did before that prior to that AOW each council member to select from from the list of four that they want to interview rank them not rank them just say I want this person interviewed from that list of four I want this person interviewed after the interview we can move to ranking and okay the next steps I think how we got to 10 with Thompson was that everyone did a score and had you know there was a combined top few but then to have alternates available where someone had a second that didn't show up on anyone's list or a first it didn't show up any it it was expanded to say okay everyone you can you can throw one in for the interview process and so we ended up with a lot of interviews because of that um but yes we we actually did kind of both and I'm okay with either way honest and with so few it do matter I was I was fine with that although it was it was a very long day I think it provided the council with a good exposure to to many personalities and and it it it it was a good a good U exercise now again I'm trying to make sure we're on same uh that would come when would they turn in their or members or any of they put on this list I mean we could we could technically do that the 26 or we could elect to have another meeting subsequent to that but my motion the motion that's on the table is to set a special meeting to discuss this on the 26 after the canvasing board because at a minimum we've got to appoint an interim or hopefully appoint a permanent one and move on from there so the minimum that's got to be on there but I would I would just move this agenda item to the 26th okay as as an agenda item okay and so but you're talking about all five of you bringing in your your pigs yes sir but there might only be one or two correct be you know put it down and so we have the clerk to contact the two that are missing and tell them what we what our plans are here so they'll have it brought in by Tuesday so they could be prepared yes sir yes sir they don't need to I would I would say they don't need to submit anything ahead of time they just need to no come the 26th I just clear instructions on what the rest of you doing yes sir and then does the meeting have to be time certain or can it be immediately following the Cy board I would just say that we just set it for whenever the as soon as possible after the camping board concludes so it might be 8 o'clock it might be 8:30 location wherever the camping board is yeah we're gonna be there which is which is here right are we doing it here or we're doing it there we're doing it there we're doing it the the community center community center yeah okay we can do that yeah at the courthouse I going be worried no might kick us out all right well if you'll get that out the other two as well anything else you need to tell the motion we make sure anything else he needs to inform the other two of we don't unfortunately we don't have for for me for me personally sorry I I would I would be fine reusing the questions that we've used in the past with with the option for us to ask following questions which I think is what we've done both times we used a very standard I think pretty much the same yeah yeah and then from there if we had additional questions if council members had additional questions we asked them from there um let's finish this vote vote first and we can talk about that all right we have a motion second are there any questions all in favor say I I I I ask Carrie all right did you have a particular question well I just wanted to pull the questions up I actually hadn't I've been looking at resumes looked at that the five questions yeah well there's a large yeah much supervisory style I think is important I don't see them in the Google drive it is in the um it doesn't have a name but it the email is one from it's February 6 it's the it will be the2 it was the one at 12:30 February 6 12:34 no that was the other that one is the applications oh okay the one at 12:30 has the um the folder with the questions oh there it is okay thank you I think um Intero governmental relationships including the county and um and another I think it should be extended to include other municipalities I mean how do we work with our neighbors and and Co and counterparts that was question number eight uh yes so number three and number eight that's there's two different files with questions there's one that says sample inter view towards the bottom and then there's the previous one this one's the one from U the previous DFS CM questions. do can ask city manager questions then there should be one towards the bottom that's named Sample that's right that's the other one and those are new questions those are I have one copy that's the one that's got a date of5 2024 in the to okay MH so from from that document the sample interview question document I like questions eight and nine and 10 there's lot of goodies in there I don't see one that includes it but employee development and mentorship are important to me I'd really like to try to see something that captures that yeah I think a question was asking I guess it was in print but it probably ought to be because I don't want to go through this anymore I think number five covers what you were five on Sample five on the sample covers what you were talking about earlier I think that one s if you want to take the other two and combine it into that one or number three from the previous I'm sorry number number eight from the previous list sorry number three the style question I still like I think you could start off with number number three just to kind of break the ice or number one on the sample questions you could but I think we all know it's you know want a job and you want to get paid right I they say something different that's what drives all of us that's why that's why I have a job number two on the sample questions from the last time I know that the one individual that came up he had no clue about the city of defenc Springs other than the fact that he had applied for the job right so number two is kind of important as well is the what makes the city unique and why do why would they want to work here versus somewhere else because if they haven't done their research realistically all they've done is apply for a job and showed up for the interview that's that's an extremely good point Council M sker because I know good questions that well I know from uh some other interview processes a question similar to that really exposed the people that were knowledgeable and the people that had like you said just applied just for the sake of applying actually something we need to talk about is um talk about whether they going to require iners interviews or allow zo iners got someone applying from well I don't know the other ones are qualified but mean I've seen applications from all over the country yeah um only one if it's the four um only one is not local I you about the one from Crystal River are you talking about the one from Crystal River Crystal River I don't think was they weren't qualified I was surprised they're nine months short of three years I think I think he was marked as one Wilson no was Crystal River scobby or Jeff yeah I think so hang on let me pull it back up no disrespect back well you're not excited give you a cheat sheet here it's public record there's no cheat sheet all right so he's redacted on mine remember I just know he's believe down sou I'm pretty sure that's the same one hang on I gotta find the right link again okay no Wilson's not Wilson's in up north Matrix yes it was Barbera Douglas he's um in the area okay yeah that that one with oh that was Mexico he had Mexico Beach Jeff shrid is Jeff shrid in in the area southa I believe South I'm find either way hold the defer to I'll defer to the majority on that I'm fine with the zoom interview I'm fine with an iners interview I think if they they want the job they'll be here but I also understand that sometimes we can have zoom and it work fine so fine either way I prefer to let them get through a round before make them travel if they got to travel more a couple hours sure yeah you going to get another shot so you can get most away there with the zoom but yes we could ask them and then if if they can't then we can offer them as an alternative what do you think I I still go back to the to the why do they want this job angle again have they looked at the city do they is this what interests them is this what um is this something that they they expect as they arrive you know what what did they encounter whenever they came into town the night before or the day before or did they wait till the last minute did they prepare well ahead of time um I'm usually good with zoom because of the fact that you can't be in three places at one time but when it comes to this decision and and um the level of scrutiny it can bring to us one way or the other I I really would rather just have them in person and then if they're not interested and it's it's just one of the nd.com then at least we know it at that point yeah we've got one more meeting before we're actually officially making the list so I think we can just discuss it all together then yes sir but I'm I'm flexible again I just I don't want to I don't want to miss someone because they can't travel or because we will be in a hurry okay now as far as the questions um Julie you feel like you got what their expectations are the other ones may add more to it yeah we always add more matter fact you can add whatever you want but just being print I just don't want in either file I would not would prefer we not ask all those questions the whole 100 I don't need a 4our oh I would hope not so why don't why don't we each come up with three questions make sure we submit them to her no later than the 26 effectively vote vote on the three okay yes sir and then that way if they all coincide they coincide but if not then we can just take the compulation that point okay I'm fine with that you good with that three each three each and then if if we three pick the same three questions unknowingly that's just three less for to be asked across the board you know what I mean yeah I would just can we agree to maybe cap it at five m yeah most popular question Council MERS yeah there's G to be more questions yeah I mean there there be five if we go to each every single one of them but you can go beyond that whatever they decide to do we got to communicate this to the other council members as well yeah us three yeah yes sir yeah and uh yeah hopefully they can go right to it if not uh Tony will you repeat the date and time those where those questions came up uh sure it's in the Google drive folder uh the email was from February 6 at uh 12:30 well there's there's two there's two files so and there's two files in there my my request would be that to the to the council members that aren't here maybe if you'll send it to them just I just email them to everybody Google that'll work that'll work thank you jul all right any more business we need to take care of public comment public comments all right we'll call Mee a jour