okay part seven Finance ADV and audit committee meeting will now come to order can I have a roll call please uh yes Cassie sui here Anita Kan pres Tracy rafowitz pres Bruce Cunningham here and uh Janet Ike is not yet here um I did not hear back whether she was going to be able to make it or not make it so um you have a quorum okay can I have an approve a motion to approve the agenda or if anybody has any changes they want to make motion to approve the agenda second second I will note that the accounting manual is not ready at this point in time for you all's review and we apologize for that why not um I think it's a it's mostly in my lap it's just a ton of work we've been giving precedent to the audit to get it out on time this time and uh hopefully by the time you meet next time it will be completed but it's a pretty extensive manual and pretty detailed in its uh content so uh it's just a question of having enough bandwidth to do it all there's a lot of work that need to be done but the audits our primary goal this so you know because as you know this is our third audit in one year so we just want to keep keeping you on track with that okay while I while I have before we start with this review well let's let's vote to approve the agenda all in favor um before we start with this review I want to address um something that I don't know whether my fellow council members have it um anybody who was here at the Tuesday night uh Town council meeting should have it it was distributed um it's a report that I understand that that you made um of all the expenditures over I wish I had a copy of it for you guys of all the EXP I'll put it here so you can see it of all the expenditures as required of all the expenditures over $10,000 um my problem with this m report is it is completely misleading um it needs to be revised and this was given to council and I think and to the audience which had a lot of citizens of the town and I think that it raises more questions than answers so um I believe that the way that you need to revise this is you know the report of which I speak I'm sorry okay I I I believe my suggestion is the way to revise it would be to say number of payments to date at the top okay because this the way this reads it looks like that this is six payments that are going to be made throughout the year of these amounts of dollars and what alarmed me was when I was looking at the Florida Municipal Insurance trust and I said we're going to give them $180,000 three times that's insane that's an insane amount to pay for insurance but what I found out was in fact they've been given three payments that total $180,000 is what this is but then my question which I still think is an insane amount but that's the NE here nor there it does include our Property and Casualty our liability and our workers comp so I I'll have to look into that further at another time but it seems high to me I've been assured it's not but whatever but and then then when you compare that to the Sheriff's which so far have gotten four payments of 220 to make this further misleading apparently the three payments have paid off the Florida Municipal Insurance trust that's all that we owe them but we owe the sheriff another $400,000 so you need to add another column that says total amount due so that it is so that we know that yes this much has been paid so far and this one's done but this one still has four more payments three more payments five more payments of those types of amounts that are going out so I I just object strongly to this report and I strongly advise you to revise it um I I just think that it's now in the hands of our citizens and in the hands of um our council members and it is profoundly misleading the way it is we we'll get together with the the staff but I mean obviously this goes to you and it goes to the Town Council so I understand what you're saying and I agree with it mostly we'll try to revise the report and come up with the format the league of cities you can pay them quarterly but they give you a discount for paying the all the insurances which is you know your liability Auto Workers Comp all that stuff they had two subsequent bills one was $400 one was $900 if I remember correctly so there's really one large payment which is in keeping with what the city has always done but yeah you could infer from that report that you know it could be a monthly thing is that going to be with that is it for payments I mean you could infer that if you knew that the same with the Sheriff's Office that's actually you know it's the report these checks are for three months but you pay the Palm Beach Sheriff's Office in advance for the next month so that's why there's an extra payment that's actually kind of a prepaid expense but we don't record it at that because it's just a waste of time right this is not Apples to Apples this is apples to oranges and pears and peaches I mean you've got so many different things going on here I just think it's very misleading and I just want that on the I understand your comment I'm not disagreeing with you at all I'm just it's the same format I think you've always used so we just you know prepare it we did make one slight change because uh I think in the past the uh um the tendency was to have the checks that were issued during that period of time and that's really kind of uh this is a combination of the checks that were issued but invoices for the current fiscal year because in October you may have invoices that really dealt with September which is last fiscal year so you have that little rub too is like well what do you want to measure the code's not really particularly helpful in that regard but uh you know we we want to give you what you need and unfortunately there's two bodies plus the staff that uh utilize this report so we want to make sure we're giving everybody what they need I've never heard those criticisms before but I'll uh you know we'll work on it I never seen this report before and I've been doing this for a long time I don't know where it goes then because it's been done before but well I've never seen it before and I've been doing this for I'm not even sure 2012 I think it's more of a this is what I always thought so I mean you guys tell me what what you're wanting to get out of it but I always thought it was more like u a way of tying it back to the code requirement as to what uh checks are issued and at what level you really need to go back out to bid or report back to the commission and I'm not sure what the emology of of the report is we just follow the past practice and this one was modified to break down checks issued pay well payments issued because it would include uh things other than checks efts or whatever uh so you know we'll look into it by the next report we'll give another stab I understand what you're after I just can't guarantee like Council may go no that's not what we want like well now I got to do two reports yeah I just understood that it was to to show because it's a requirement anything that was spent over the $110,000 threshold that's what I understood the report was for I just think that the format that the report is in is exceedingly Miss leading well you you want it to be kind of more explained and forward-looking because you feel it misleads people so we'll take we'll take that back but I mean strict reading of what they wanted was that you know what the payments were for the period of time which can be misleading so you know we understand not the belor the point we'll come back with something I'm sure thank you so much um all right view of the 2023 uh reports that's that's you and I already put the microphone down I'm gonna hold the microphone because I have to be real close to it so the stand doesn't uh really help that much so you have two reports that we're going to go over one's for the uh fiscal year that ended uh September 30th 20123 and then you have the first quarterly report which was for the three months into December 31st 2023 even though it says 23 that's actually fiscal year 24 so we're going to do um the fiscal year end which is unaudited and still before the Auditors and you also have financial statements for 23 that are in draft form so there you know they're they're not necessarily going to tie because they're produced at different times um last fiscal year was an okay fiscal year for you I don't know how much detail you want to go in so I'm just going to go I'll leave it up to you as as to how to proceed with this because I haven't done it with you guys before but we'll go to U the balance sheet which begins on page five of 101 in the bottom right corner of your agenda five of 101 okay yeah there's two different numbering schematics but um the general fund basically yes this is the general fund balance sheet uh which is a fund accounting statement not to get no weeds with that but it breaks it down by assets liabilities and fund balance um as you can see the fund balance hasn't been apportioned out to restrictions or incumbrances on fund balance like for instance you might have a tree mitigation grant that we have to back that out of we do that at the the last thing we do is the one of the last things we do with the audit is identify those fund balance uh encumbrances um nothing really sticks out on on the balance sheet for the general fund this is a reflection if you if you notice uh uh later on the fund balance actually was uh about the same it'll change because we moved money over in the capital projects fund to fund massive amounts of capital projects but it's a it's a decent balance sheet I don't really have any comments on that that Bal that balance sheet was as of the the first quarter what I find to be more helpful and um is at your place um Chris and I think you've got a copy over there is the um flow of funds um yeah from but that's not part of the agenda right separately it's not part of the bounded thing it's at it's at their um at their places single sheet right here the single sheet and be yes when you talking about fund balances and things like that I think you might want to go over this I think this is a better yeah I agree more useful sheet than the balance sheet at a particular date right so I I agree with Jeff in that uh in that in that thought so this if you have do you all have the sheet presently with you okay so across the the top of it the columns you'll notice there's each column is a fund of the of the city or the town so you have the general fund which accounts for everything not accounted for somewhere else believe it or not that's the technical definition of it you have the transportation fund which is the two gas taxes that you receive from the state of Florida that go to fund uh roadway and drainage issues in the in the town the Lost fund which I I find that kind of an interesting acronym is this uh local options sir tax fund there sales tax that the you get from you know your share of the money from Palm Beach County's additional sales tax that money typically goes almost entirely to in fact entirely to capital projects the road and drainage fund is the special district that the town inherited from when it was a standalone special district but now it's a special district under the control of the town so that goes that's use the assessments that are levied for that go to help pay for roadway and drainage improvements in the town and then the last two columns I won't I won't belabor the very last column I'll just touch on it but the next to last column is capital projects really this is this is the big part of the town for the next few years and I'll go into that in a minute and then the solid waste fund accounts for the residential Solid Waste activities of the town uh which are largely provided for through special assessments on Residential Properties um and that's a kind of a self- liquidating account if you will and you accumulate money in case you have to spend money during hurricanes or whatever um but it's mostly just for the the annual operating expenses of residential Solid Waste um down the left side you'll see how this has progressed since uh September 30th of 202 21 so you have fiscal year 21 then fiscal year 22 23 and then the current fiscal year now I'm just going to give you a general overview of how this is constructed and this was brought up during the budget process because I think if you don't really understand what's going on with your funds and and how they are constructed and what you use them fund you might get lost in the weeds so the overall U thing you should probably take as a citizen or whoever is that the capital projects fund is uh is a big deal here because you have a lot of needs for roadways and drainage they're they're interrelated the sources of money that you have for that while currently you know noticeable are probably insufficient in the long run to do all your projects at once I mean you have great needs and you have limited amount of money for them so uh you use the money from the uh sometimes you move money from the general fund over to the capital project fund that's pretty common sometimes you well you move all the money from the sir tax fund either over to roadway and drainage fund I'm sorry the transportation fund I jumped ahead the two gas taxes one goes for I'll just generalizes the uh maintenance of Roads that's what the purpose of one of the two levies is and the other is for Capital Improvements so the one for maintenance the money you get for that typically goes you know largely into the uh Road and drainage fund that's where maintenance is generally accounted for but some capital and then the capital money in the transportation fund has moved over to the capital projects fund so uh sometimes you accumulate the money but ultimately it goes into uh those pots so it comes in all the money comes in and all the money goes out from the Transportation fund you'll notice the last two years well the last audited year 23 and then the course of the current year there's no fund balance left in those two funds because it's all been going over to Capital I'll just take a step back the other large sorts of funds you have for Capital are the arpa funds you got from the federal government that's a one-time source of money I mean it was paid over two payments but it's a one-time source and that money goes into capital projects and then it's gone forever so I mean it's a blessing that you got it it's money that was free from the federal government and it kind of masks the fact that you don't have enough money for all your capital projects so you kind of defer things as you go along uh the sales tax is the same thing uh you'll notice just like with the transportation funds gas taxes the last two years the town has used that money to go into capital projects so uh the money goes into the sales tax and then it immediately goes back out to capital projects to fund those projects and I'll get to the capital projects because it's kind of a different type of fund the road and drainage fund is is funded like we said totally from special assessments well not totally but essentially totally from special assessments on properties that benefit from the you know roadway and drainage improvements that are are maintained there now some of that money can be transferred or used as for Capital there you really could transfer the entire money if you wanted to over to capital projects but then you know you wouldn't be doing maintenance so that would probably show up pretty quick and then you have the capital projects fund let's just forget the solid waste fund because that seems to be pretty you know straightforward the money you get for garbage assessments goes to you know pay the garbage bills and it's also sub subsidized yes that's a good point $30,000 right the commercial franchise fees that the town levies against commercial waste streams it helps to support the solid waste Fund in essence it lowers the rates in that fund so the commercial activity basically slightly subsidizes the residential activity isn't there an argument to be made that the reason that you make those you charge those franchise fees is because you're charging them for the heavier trucks and the additional truck use and that that should be something that's used to maintain roads and repair roads that are being damaged by that extra use as opposed to subsidizing the garbage fees um yeah and I'm sorry I did that there's like a natat here so for I apologize I've always wondered that because I thought that would be the reason to charge a franchise fee right it would be because there's additional trucks additional usage and I'm just wondering how common that is in municipalities that it's used to subsidize their garbage fees as opposed to to actually do maintenance on roads that's being repairing the damage great in my experience uh it's usually either directly or indirectly commercial rates are usually uh used to subsidize residential rates perfect in most in most municipalities that you fact I don't know anyone who uses franchise fees to help pay for roads not to say that that doesn't happen I just don't know of anyone I mean the tendency the great tendency is that it's used either directly or indirectly to hold down residential rates tax yeah but there's nothing legally that prevents you from doing that you could take it and spend it on whatever you wanted to it's just a tax on garbage and there's nothing legally that says you have to use it the other way either so you're free to do whatever I mean it's you know you can make arguments one way or the other on on that because it's it's really a revenue stream that it's in your discretion to utilize you don't even have to use it in fact I don't think you used to have a commercial franchise Fe we did not so yeah there you go I mean we're taxing garbage what's left um so um the whole point of what I was getting to though and then we made this discussion during the budget process and we made it during the council night to reiterate it you have great needs you I've never really heard people come in here and complain about their taxes I'm sure they have because it's an American right but most of the meetings Council meetings that I've been to someone has come up and complained about something about the roads or drainage and it's a big issue I pick up the papers after storms and there's flooding and all this and it's just you know I don't have to tell you guys it's a big issue in your town so the council tries to address that by doing doing the Capital Improvements which is how you you know hopefully in the long run prevent flooding and stuff but they do that by cobbling money together from different sources whether it's excess money from property taxes whether it's some of the money from the special assessments obviously the special revenue streams from the local option sales tax and the gas taxes they have to be used for those types of projects but in and of themselves the sales tax money and the road and drainage or the gas tax money they're not anywhere near enough to pay for your improvements that you need to make for your roadways and you guys know that it's just you know roads and drainage that's just super expensive long Loop stuff and uh so you got lucky with the arpa money you know we've had this discussion about whether we should uh you know reduce the assessments by $50 or reduce the property taxes and our strong advice has been no your needs are much greater than that and it's even greater than you think because without arpa you know you got a million plus dollars or a million what two million for yeah yeah it's a lot of money I mean for you guys it wouldn't be for State of Florida but but for lanche Groves that's a lot you got a lot of you got $1.7 Million worth of Project's done but it's gone or it's spoken for so it's essentially gone and we're you know but you see where it goes I mean it's it's all roadway drainage drainage by their Canal Banks or culverts or whatever they go hand in hand so I'm not going to belabor the point you guys Cobble together what you can what you have of available the sales tax money it looks like the county mayor may not re reallocate it so that may go away you know so after fiscal year 20 after 25 it's pretty much gone unless they re renew it somehow the sales ta the gas tax money is is there indefinitely as far as I'm concerned the problem with gas tax money is it's essentially a populationbased formula not always but there's a real problem with gas taxes gas tax is used to be the fairest tax around you didn't because it goes to the roads and bridges and safety and all that if you didn't want to use the roads then don't buy gasoline for your car because you know the cars are what Drive the demand for roads and so it used to be a pretty fair tax you know you'd have uh people driving so the more they drive the more gas they use and the more tax they pay so basically the more you drive the more tax you pay excuse me it wasn't like a ton of tax well what's been happening since essentially the 80s you know cars got more fuel efficient okay there are more cars but they've gotten way more fuel efficient my car it's a full-size car it's a Toyota Avalon it gets 42 miles to the gallon sometimes on the highway 50 plus so for miles driven I don't pay nearly the amount of gas tax that I used to electric cars don't pay anything or you're starting to see that change what I'm saying is the gas tax money is there but it's a pretty flat Revenue stream unless you're adding population or whatever to it uh but your demand for roads is uh only going to get get worse because the cost of building the roads the cost of maintaining them they don't go down they go up so financially you have to find a way of making this work the mayor asked you know what my advice was I said most places uh issue long-term debt for these long-term assets and it's better in my opinion to do that because you know if you do roads peace meal the maintenance of traffic the uh mobilization costs the cost of that increase every year for you know whatever you're doing uh you know and then you have rows that look like they were pieced together over 15 or 20 years it's just cheaper in my opinion to do it all at once by issuing bonds nearly all at once and then use these other Revenue sources as the revenue stream to pay off the bonds or you know issue General obligation bonds because you have some unique financing circumstances in this town we know this from a special assessment that we started working on you're restricted on what you can use the uh or how you assess the road and drainage assessment because of agricultural lands and some other bizarre things that are in the statute and you have restrictions on on other things and when we looked at it it's like well the only thing you really got working for you is or potentially working for you is uh for long-term debt uh is a general obligation bond issue that voters would have to approve and have have done in the past for you so I'm just passing along you know I was asked that uh you know off the cuff it's been asked before my attitude will never change on it but getting back to the current situation you see how the money flows through your town uh this flow of funds is pretty illustrative of of what's going on because there's interplay between the funds and ultimately the excess funds go into Capital Improvements to the extent you have it you have fund balance requirements in each fund you try to meet and when you exceed those then maybe you have some money for capital projects so with the overview sorry sorry to belor the point but I actually think it's a pretty important point on how you understand how the finances of the Town work and how they go to certain things certain things you get but you're G probably going to lose a column here with the local option sales tax so that's probably going to go away and the transportation fund you can see like it was the revenues uh you know they're pretty excuse me they're pretty flat do anybody have any questions on any of the fund balances where what page am I looking at so I see these transferred out well are you on this page okay so this this isn't a yeah it's it's gonna be tough to do that say just say do 23175 transfer out from general fund so was it put into a little bit here and a little bit here and a little bit here yes exactly is that money going all right so you what page would I go to where you'll where you'll have to look for that Chris um because uh at your places there should have been another document that's budget to actual octo it's labeled October 1st 2023 through December 31st 2023 that's really 93023 it was mislabeled um and that's what caused confusion in preparing the um agenda 2023 but 9:30 2023 that yes this is this is basically end of the year fiscal year 23 last one um and so if if you go to page 13 question 13 of 101 this is the budget to actual it's for the current year but I I think this is this will be for 24 but we you know yeah but the the the question was with respect to last year the 1.75 U million so where you would go is to page three of the document that I was referring to and if you look at the the bottom uh of that column in the actual you'll see transfer to roads and drainage transfer to se VIP transfer to Solid Waste um and those numbers are the numbers that total the 1.75 million there's you know going to be something like that on uh your first quarter statement that um Chris will go over but I don't think those funds have been moved over as of yet but from from last year you'll see the you'll see that on the actual on page three at the bottom does everybody have that okay so the capital project is the capital improv correct well the CIP fund is that they got 77,000 there I don't see it that part if you go to transfer when you when you go to um page eight of this same doc what you what you should see what you should see in in the it says 305 Capital Improvement project CIP fund um and you you will see contributions and donations you just I'm sorry um contributions and donations private sources that was $126,400 then the next line is contribution from the general fund and that's the $776,000 um you also then see contributions from the Transportation fund at 225 and change contributions from the ctax fund of uh $670,000 in contribution from Road and drainage of $23,550 and then use of fund balance of2 92,3 59 and that totals the te total revenues um that were in uh the CIP in 23 at 2.3 $2.3 million in change all those in offset the expend the balance well what what you what you actually what you actually have last year and I was going to get but you have uh last year's expenditures were 1 um6 million um and we carried forward to this year $664,900 um we also because we had projects that hadn't been finished within that fiscal year although they'd been funded within that fiscal year um there were uh some roadway projects and two Culvert Bridges um and uh you'll see in the CIP presentation um that those specific projects totaled about $626,500 um that was available for what we think of as FY 24 projects um but uh we get into that more um during the CIP discussion but that's that's how the money's last year we had $2.3 million in revenues and we spent uh a little over 1.6 million so we brought forward um to complete the projects that were outstanding so we we ESS for the 2.3 brought in 2.3 went out right so we basically the person the average person that doesn't understand we brought in we pay even though we brought it right yep and that's that's typically the way Capital Improvement um funds work you bring them in put them there and then pay them and then you'll refund you'll you'll fund from whatever sources you have the the following year and Chris can talk about how he'd rather have it just you know have be project funded and uh well yeah not carry over doing it this way is is a little tedious and can be confusing but a capital project fund you know you could have projects in there that take two or three years to complete and you don't know at the end of the fiscal year whether how far along they are they just shouldn't close out at the end of the year is the short answer from me capital projects funds the projects just last until they're completed the money that went into them stays there until they're completed you need more money they throw it into it if you have money left over you take it out and typically use for other projects but yeah but that's that's getting a little wonky there's an easier way in my mind for me to handle that but was that your only question Cassie okay how about Tracy any questions Bruce no questions okay I do have a question regarding the general fund so I I have a bit of a conundra so about I'm gonna say about six months ago uh the topic of the Town scholarship fund came up up and at that time Lisha was still the Town Clerk and leesa informed me and it's a recorded meeting so if anybody needs to they can look back Lisha informed me that no monies were given to the town last year for the scholarships and that the scholarship in the town does not exist anymore because no money it wasn't funded this past Tuesday night I sat at a council meeting and the vice mayor in informed everyone that he personally had given ,000 to the town for the scholarship fund last year so when I look at page 11 of 101 and I saw this $ thousand of other miscellaneous Revenue in the general fund I asked the question I I do meet prior to these meetings and ask questions I have so I asked the question is that the Thousand that and and where has it been if if it just suddenly appeared where has it been um we just looked in blackbot and in fact that is not that thousand do and there is no record of $1,000 do being donated to the scholarship fund last year from anyone so do you have any information contrary to that do you know where this thousand doll that he spoke of on Tuesday night is and my second question is if you don't know where it is and don't know that it is why did not someone correct him on Tuesday night he said that he had given $1,000 to the town okay so speaking for myself I I remember that comment I I didn't think a whole lot of it but I remember the comment um you're talking for fiscal year 23 so if he if he gave a $1,000 donation and it went to the town then it should be posted somewhere and at the time you know I'm not in a position at that point in time or even right now at this instant to say it did or did not happen I'd have to research it so I I know this issue had come up before in the context of some event I kind of remember this being brought up at some point and I remember Lisha was involved in it and they they clarified it fora adamant said no money had been turned in so so I want to I want to know was there money wasn't there money and if there was why is it suddenly appearing or not appearing so I'd like you and not right this second but I'd like you to find me that thousand I'll find it if it's there or not that's I'm sorry did you have something to say if you're looking at uh the 11 uh on page 11 the Thousand that you're referring to right I've already cleared up that that's not that thousand that is not that, Revenue so and and nothing has been nothing showing um we did take a quick look in in blackbot in the equivalent um uh line item from last year um uh other miscellaneous revenue and we did not see a a posting from anybody of a directly a th000 or anything that seemed to be a donation um so uh we will inquire further it might have been it could be posted somewhere else could have posted with a number of other deposits I would just like I would like this mystery resolved once and for all one way or the other that's that's where I stand on that okay well research I mean like since I've been told two three different things at this point yes um it was back at the August meeting when this came up and I think it came up because if we're going to do the scholarship fund we need to have something clear because money is donated in and I think we've talked about donations coming to the town so is it possible to do something that says SC I mean if the town is going to sponsor scholarship don't jumble it in with other Revenue where something could be pulled out where we can clearly say well if I wanted to make a donation and I want to put in a $5,000 I want to make sure that goes to the scholarship and not something miscellaneous that's going to be going so is it possible how can we do that well we do have a donation account it just doesn't have a budget for it so it should be posted well I don't know it's going to be the short answer that was the gist of the whole meeting back then correct was because we don't know what's coming in we want to be able to see it I think I think Chris can um create uh Revenue uh because it would be a reserved fund and it should be account there is an account for the scholarship account so we're saying there has always been an account so there is a reserve fund for it there is an account for the scholarship account this money is not posted there could be a mistake could have been posted in a day let's say we could have a day Bruce right $25,000 comes in it could have been batched and mispost so we'll have to go back and that's the issue I tried to do that before the meeting and I could not do it because you know I'd have to go back from April and I did start doing it but I just couldn't get all the way through it if if you can give us a time frame if anyone I already later I already April of last year correct see it's important for us not to get you know wonky on this but it's also important because if we have donations that have been given to the town and are restricted to purpose which that sounds like it is yes at end of fiscal year 2023 if we in fact had received something in April or prior to on or prior to September 30th that money is restricted to use and I have to reserve that in the fund balance that was my point in creating a separate designation for it reserved money it needs to be indicated as Reserve which was my point and it became a moot point when the clerk informed us that no monies were received so it apparently is not a moot point and not only is it not a moot point it's it's missing or not there I I don't know the answer to the question but I sure would like to know the answer to the question well I from an accounting point of view and from you know someone gave the town money that's restricted to purpose I have to reserve it and show it as a actually show in the financial statement even though it's $1,000 or whatever you wouldn't know if it was the wrong account correct unless it was pointed out I mean we might stumble across it I mean but we have a we have a donation account so that we know that there's restrictions against that and with any sort of luck it comes in and goes out same year but if it hasn't and it's not unusual for people to give cities money sometimes with no strings attached which is great but not usually the case or there's all sorts of reasons they donate money so but we have to restrict that at the end of the year and give a a there's lots of in restrictions or incumbrances or reservations or whatever you want to call them in fund balances and we're to the point in the audit where we're going to be doing that so even though it's $1,000 dollar I'm going to have to spend some time to either prove it happened and fix it or say can't find it and get with the someone to say when did you when did you think you gave it to us well what I'm to is if we have a donation account why doesn't it show up on this list well but because we're getting donations for Road Improvement we're getting donations for scholarships we're getting donations for I don't know buying pencils you know clerk stuff whatever can't we have a separate we have I mean we have PT fines cost we have all this other stuff can't we put donations I mean it's great that we have it is contributions and donations private is that is that it yeah yeah page is that on one it's it's yeah it's in the it's an account in the general fund and it that is where this money technically should be but it is not right it just doesn't show that doesn't mean it's not posted somewhere or the check fell behind someone's desk or whatever no we looked anyway we'll we'll dig into it and because you brought it up and uh you know we'll give you an answer where did that come from it's actually 11,000 in blackbot it's completely wrong so I don't know I don't know what to tell tell you I just know to tell you that there's no scholarship money okay that it's been bothering me now for about six months so I'm gonna so that $1,000 on that sheet is not correct suppos be 11 though well it when you go when you when you go into blackb for fiscal year 2223 um it it's not showing at the at the moment they're on the actual summary it shows $1,000 but it doesn't show when you go into the account detail so that's something that Chris is going to have to uh look into and see where the discrepancy is um and that's what I was referring to that we don't we don't have uh a record right now in blackb that's easily accessible that shows that thousand having come in that as uh the manager indicated that doesn't mean that it didn't come in and was mis posted but neither of of us recall uh seeing it and we do remember that it was searched previously and it was not found back in that August time period however I I you know I don't want to put words in our accountant's mouth but um what is in blackb for fiscal year 23 is not necessarily what he has a audited or pre- audited or prepared for the Auditors because he has some worksheet where he I believe you have some other worksheet with journal entries or something like that that we do not have so at this point in time it could be that that $11,000 is in our accountant spreadsheet and has not been post to blackbot because the Thousand is in the account just like I said to the chair in my office I saw it the other night but I had haven't gone back to look it up and I cannot find it when I look it up so the only thing I can think is that it's on your pre- audit worksheet could be I mean we'll research that's all I can think if you could just email answer that would be great one more question probably redundant did you need I'll um so in that the fund that says contributions and donations private sources what page are you on just one okay well pige it's this is that so in that fund does it have like tabs in there so let's just say we have so there would be like that and he corrected excuse the quarter of a million dollars okay that's coming in for roads I just swallowed a Eminem the wrong one oh as I choke up here and die um I would do thank you like well at your funeral I'll have the answers to you question oh thank you there we we'll have separate tabs you there would be separate tabs that you would be able to see that that because we know that's probably going to go somewhere else but if something's my question is there separate tabs that you know you say separate tabs I just want to make sure I is this just a fund where all the money goes in so there's subcategories of work that's what I'm saying if somebody were to donate to to a scholarship fund like say I want to do that specifically say scholar I would make sure that money would go there and wouldn't go to pave a road well yes in theory I mean how it should work is if you give the city money and it's for a particular purpose then it's legally restricted that purpose or they have to give it back if someone gave money for a scholarship then I need to know on the financial statements and when a bill comes in to pay the scholarship I need to say okay where's this money coming from oh we got scholarship money back in 1922 it's like fine it's still restricted you can still spend it for that but if it doesn't show up as a donation it's not going to catch my attention it needs to go into that account because at the end of the year I would see that account and I would say okay uh I need to make sure that number one did we spend the money that we got the contribution for and if we did was it the exact amount or a lot of times it's like uh they gave us a th000 but we spent 1,200 or something like that so I just need to know if it was spent how much was it spent and if there's excess that wasn't spent uh you know I need to reserve it and fund balance so that it carries forward the future years and people see it you know it's it's it's ,000 doll wouldn't jump off of me a monthly review but I know it's it's sensitive and it's important because you know to $1,000 to someone who gave $1,000 to the city to them that might be a lot of money and you took it so you know honor your commitment for specific purpose right or give it back one of the two but I'll look into it because it's just you know I know how important it is to you but it these types of things I got to tell you they are I'm not going to say irritating they're just like oh they're so timec consuming for the amount of money involved but they have to be done and it's better if it's done when you collect the money and post it correctly and then I can say yeah it's right there the donor will remember when they that once Francine's able to make contact we'll remember when they did it yeah I mean that would help because you know I gotta start somewhere I did okay Tracy has a question so I one of the meetings was either December or January it was brought up that there was missing money that I had never heard about in any of our finance meetings well me news to me too but go ahead it wasn't missing money it was 15 and it was brought up and I think maybe you weren't at that meeting if I remember correctly but basically an employee had been um I mean I guess technically it's missing money had been fraudulently paid $150,000 bill and the money was finally retrieved but no it did not all that was it was received on September 14th from the grov Community Foundation it was indeed mispost it Chris corrected it he just doesn't remember it I actually thought she was talking about something else that the one lease payment or like I was trying to figure out what it was no it's on September 14th from The Groves Foundation this year of this year 1 91423 91423 The Groves Foundation um and it's posted in an another account but Chris donation from 22 but it wasn't received till 23 it's from 22 I don't know let's open it up I I can open it on my computer because I have the C 23 it should have been for the 23 scholarship it's posted it the posted date on it is 9:14 2023 okay it is 2417 General hold on a second I'm looking at 9 yeah it would have been a 23 donation you're correct yeah for $120,000 no different convers that's why I was getting they're still on the scholarship the Thousand oh okay I was thinking like we're trying to make sure that we have there any more posted no not nothing else except that account just that yes so that is now listed somewhere or will be shortly it is listed if you look in your account package that you have there uh okay which is the one that was given to the coun the other night and I'm going to walk it over because I said to Jeff just now I didn't see this in your book but I did see G tell us right now the other night in the council package look at that last line you see that last line be your last line you see that last line the Thousand here you go you see that last line uhhuh it's a in the contributions Chris fixed it P's a good where was it at is at the account you and I just looked at no we look this account right we looked at 99 Only ,000 it's only ,000 right okay okay I mean we can print out the receipt but the system the check we can pull it up and put it on the screen let's let's see whether I that's neither here nor there I just want to make sure sure that as long as we're getting it we're getting it that's that's fine well i' like to just be a little bit clear when she says Chris fixed it it's really probably my company those types of Corrections are done by add Wexler usually right did you did you get your question oh so this $150,000 fraud was committed by employee fell for a fraud $150,000 fraud was committed the FBI was involved and it the money was given but no it wasn't really publicly disclosed until that meeting until that meeting yes when it became transparent no we discussed it in here but that's what I said I never when I heard it that day I was like well I don't recall that so it might have been it might have been talked about before I joined no I think you were here I don't I don't knowed though because we reported it oh yeah no we reported it in here in January whenever we had the meeting at the beginning of the year we reported it in here because at that point time I think the point that was being made was reporting it in a fact meeting is it necessarily public disclosure I think that was where they upset in commun well I'm going to tell you that I'm always going to disagree with the conversation that was had at the council level that is not a disclosure that we would make um I thought it was quite inappropriate it was a disclosure that we would make to this group because it has to do with controls and it has to do with you know know the process that we have in place that we can catch mistakes and fix them but that would not be something that we would disclose in public um especially if it were resolved had we been like some of the other cities that were not able to catch it and that could not have resolved it much as we did um then it would had to have been disclosed but we were out about $1,500 and that doesn't even rise to the level of disclosure to the office of the Inspector General so I will always believe that we handled it appropriately explaining what I believe the public outcry was about it we also had a 14 page internal report done on it and a full package of documents and the person who made the mistake was so ridiculously sorry she cried in my office for hours and within four hours after we found the mistake we figured out what it was you know I mean it was just a very a very heartbreaking experience that somebody made a mistake on one of these eCommerce things and luckily for us we were able to catch it and recover and yeah what did she pay would she pay something that was yes what happened was and I don't mind talking about it now because it's actually something everybody can learn from because our it people have told us that there has been a very very rapid increase in a lot of scams I and I can forward you what they sent us this week but um what happened is we made a payment to tractor to Kelly Tractor for $160,000 and um the company and that we paid with a check the company sent the company was hacked Kelly Tractor was hacked and a person used their email or some version of their email you know like how the email can look like it's a company but it's really not and they contacted one of our staff and said we're having problems with our bank account can you please cut recut a check and send it to us and she said well I feel terrible this and that um we'll do electronic funds transfer to you you know and um anyway she skipped a couple steps she didn't void the check um and she did not present the voided check um with the electronic transfer so there was no connection between the two there checks and balances when there no there are checks and balances they're supposed to be taken to a third party to review there was no review of the um second payment so the second payment was made and once the second payment was made it was like oh my God now we've got to get it back so she once she realized it she um filled out the bank form because there's a form to fill out for the bank like an insurance claim and she filled it out and she sent it to the bank but she didn't tell any of us um so now she's got three skip steps in the in the process um and when Chris went to do the bank reconciliation and by the way the timing of when it happened was that it missed one bank reconciliation and landed in the other because the first month reconciled and the second month didn't something like that right yeah exactly and so it got caught in the bank wreck and we went immediately at Chris called in the afternoon probably 2:30 3:00 we were on the phone with the bank you know immediately after that we went through every single transaction between 4:30 in the afternoon um till about I guess 8:30 p.m. every voicemail is captured in our system so we could listen to every voicemail we could look at every email we could track it all through the accounting system in the bank we had we pulled all the files to see for the sign offs that sign off wasn't in there we went through an extensive process to get there um the bank they catch the person they did not catch the person however um interestingly enough her mistake was such a great mistake um it actually got her money back and this is the funny thing the great irony um she made the check out the payment out to the correct vendor so even though the Fisher had told her to make it out to a diff pay to a different bank she didn't she made it to our vendor because the vendor that was set up in the system was the right vendor so when the right vendor check I'm sure Cassie knows all this stuff when the right vendor check was presented at the bank the bank had already stopped the payment but they spend a lot of time that's how come um we were safe because she made the mistake she wrote it to the right vendor not the fishing not the what is it the bank would have automatically correct the bank had to stop it because it was the wrong vendor and so that's how we got our money back and both Banks had fraud investigations going on and then Banks also have an agreement and you know you're better with all these terms than I am but um there's some type of agreement between Banks that um if another bank has a problem it's like what is that agreement not all banks abide by it because we have something very similar so you know what I'm saying there's a an agreement that goes on between Banks and so immediately our bank you know was able to exercise whatever that agreement is with that truest which was the other bank and um then we spent money going going through the bank Bureau not money we spent time going through the bank bureaucracy to get our money back but we were well assured from the beginning um that we would have our money back because we also called our insurance company right away and we also we also reached out to the FBI we did every single thing we were supposed to do our insurance company said since the bank thought we would get it back not to even file a claim and until we knew if we were getting it back or not the bank told us they thought it was going to take three months to get our money back um it actually took um three months to get our money back I mean I think that's the full story if I missed anything guys at it yeah and all those contacts were made on the the same day that that would be an EXC all all those contacts that Francine mentioned were made on the same day that Chris brought it to our attention after every single thing the bank wck worked we immediately you know he reported it to us we were immediately on the phone with the bank we immediately went through every single transaction we immediately looked at the documents we immediately got the bank on the phone with us both Banks I got what and what was what's strange is the you C for that kind of thing you contact the FBI through a form that you put on and when you when you try to talk to actual FBI agents it's a it's a total dead end you know and we we contacted the the local office and they said you know uh contact this office in West Virginia and they said oh no we don't know anything about it so it's suppos to like a dead thing oh it's Jeff mik well the the they also told us that the FBI if they work on these things because they get like gajillion of them it takes them forever to figure out who it is but I think they I think the bank figured out who it was and you know but we wouldn't be told for them this is a really common problem not the many variations of this this one started off as a a basically someone vendor's uh system got hacked and when they were able to successfully complete a fishing against an employee who thought it was from a legitimate vendor that they have dealt with with for years you know pick up a phone and call number one because anytime you're doing a transaction like an EFT it's a it's an issue but I can tell you I've got a we run the finance department for a city in Broward County and we we act we use as as we do here something called positive pay so we tell the bank you know the check number the vendor name and the amount and don't pay it if it doesn't all those things don't match and every morning we get if there's an exception we get one and even if we don't get an exception we still check the fraad side I don't know if it's I don't think it's this mic by the way um so just as another illustration this was a check that was mailed to uh the city's hauler which was Waste Pro and the the pay name was was changed and it was penell in wased it was no no it was made out the check was made out to wasbo that's who we have the contract with just you know it's $170,000 a month so the amount was right the pay name the check number was right they had taken the check and wrote West let say Waste Pro Broward LLC so they they they inserted the name Broward LLC on it my first thought was you know maybe they just Incorporated you know the Broward operations and like I'm still not going to pay this check because our contract's not with Broward LLC Waste Pro Broward LLC it's with Waste Pro but then I went to sunbiz I'm like well here we are there's Waste Pro browed LLC then I look at the officers and the mailing addresses and one is a house in South Carol line and the other was a house in the uh Miramar my God they are so clever they just well well right so I'm like well this smells a lot like fraud so I called Waste Pro and it's like no we haven't received a check from you so we gave him all the information said look you're your check was was somehow intercepted is is it this one or do we know we don't know someone intercepted your check and uh you know was trying to get it they didn't get paid obviously but um the city manager of West Park was like they're going to have to come pick the checkup from now on so and then they want they every month they'll have to go to City Hall and pick up their check like all right they agreed to it I'm not but it's there's all sorts of problems like that every day I've gotten I don't know a half a dozen fishing attempts on my email system just today alone and it's amazing to me and the city actually has a pretty good program where their vendor their software vendor you know actually tries to uh you know teach employees about fishing stuff so the problem is much with this employee when you when you rush when you when you try to get too much done and I think that was a good element of that you're GNA make a mistake and you're GNA fall for it and those you know criminals know that so to them it's just a numbers game I'll throw out a 100 emails and maybe if I get one I'll get $160,000 or whatever so you better have controls in place because the employee is the weak link mostly in each of these these cases an employee did something I had I was working at this town in Dade County helping out as an interim finance officer and I don't remember what holiday it was but it was a long weekend and it was Monday was the holiday day the city manager and most of the employees were like nowhere to be found because they took the day off to have an extra long holiday so instead of three days four days I got an email from someone saying pretending to be the city manager so number one they knew my email address the city email address they knew my name and my function I always tell cities don't put all this stuff on have a a Pudo email address because you're you're making it easier for people to know what the chain of command is so they made it look like it was an email from the city manager to me legitimate and but I from the tone of the email and it's also a small place he says Chris we're closing on a real estate project and I need $344,000 emailed to this account like right away I know this is a fishing attempt because it's not even something I would know about a real estate closing like that it also didn't even sound like how a city manager would that city manager would do and number three he wasn't even in town so you know that was an easy one and I played along with that by the way for about a week said oh no problem that just we'll have it over there it's like so Tuesday comes around we didn't get it yeah I know it's a long weekend blah blah blah blah my attitude was if I can keep them busy doing that maybe they won't you know take it out on someone else but it happens a lot but most of the time it's it's just the employees that have the weak uh weak Link in the chain and your software vendor I think has a good program to like send out the fake fake fishing emails and stuff like that to remind employees and that happens at my wife's company too by the way she falls for it all the time she's she's been written up twice for falling for a fishing scheme because she gets like everyone else they get so busy and say okay fine click you're you're done but but is the town done to put things in place so it doesn't happen again um so believe it or not roughly at the same time uh we had developed before this happened we had um developed a cyber security policy and then we did training for all of the employees on the cyber security policy and um as Mr Wallace mentioned we actually have a subscription service where we test employees they don't know about the emails they don't know what's coming at them um but there's a training that you have to do monthly and we also have um a variety of different kinds of fake emails that come through um last month we had 100% pass so that was actually good ALS our um Council also gets those uh the tests and the trainings and they passed too so we did and also we're having we changed who did the reviews um and the review is a titter review Jeff does a review now um and so there's more than one person spend money or whatever oh yeah yeah we switched all the reviews so I think that we have it covered I mean really think we do plus we also have a different segregation of Duties um because Chris I think you have three people in your office and each person does something different so um yeah from that end I think we're we're com while you were talking though I was remember we we just got CU you sent you sent like one thinking it was a suspicious email and I had gotten the same one from the state of Florida Department of Revenue yes we did we both just got one this week from Department of Revenue asking us to put in our Department of Revenue information and I was like so I sent it to Chris and I sent it also to our software uh not our software our it provider and both of us independently verified that it was a fake fish now imagine if somebody put the information for Department of Revenue in there boy you really get some good dough huh yeah and it was it was a it was a legitimate looking type of email legitimate you know they had copied the state of Florida's Department one excuse me the department of revenues one of their web pages but it just didn't seem right but if you had clicked on the sender it was not from a depart it wasn't from a state of Florida email address so it might have been well maybe if someone's working from home and just ask for this information like buying that neither was Fran don't they have to send paper in the mail well but if you're an employee it's like oh okay state of florid asking for it well you can send you can do stuff via said employ the we link there that might do that we did also notify the Department of Revenue in that case and they sent out a subsequent email saying don't don't click the link thank you for your very thorough explanation of what happened does anybody have any other questions on the financials or can we move on to the capital Improvement plan so the that we can try to get through everything in our time any any nobody has any more questions about that okay Capital Improvement plan is that you also or is that FR is that you Jeff Jeff that'll be me that 21 okay well the the ordinance starts the the ordinance begins on page 21 but the nuts and bolts numbers begin on page where where would you like us to go to the be we don't need the beginning of the ordinance no what I'm going to what I'll I'll tell you that the the ordinance the ordinance was presented to Council on first reading this um past Tuesday um and it'll be presented them on second reading on April 2nd but to to really understand it and make it easier rather than going through my verbiage there um at your places there is a sheet um that says uh FY 23 projects to be carried forward okay and we kind of talked about um those things uh earlier um and if you look at that sheet you'll see um that there were uh revenues in FY 23 um that total 2.3 um 23455 um and as I said earlier the actual amount expended was $1,640 th000 $1,641 um so that there was a amount available for carry forward of $664 549 um and then and 626 of 399 if that was unfinished project yes and those are listed up above it's the four roadways and the two um culvert locations um and that left uh unallocated carry forwards of $ 38,1 so when you go to the other sheet that's multiple sheets unless you've got questions about that um you've got the capital projects worksheet um and in the capital projects worksheet there is a column that is 24 2024 adopted 2304 that was the capital plan um that I believe you all saw and that the um Council passed in September of 20123 um and if you look there's a column for new projects and then the proposed um in the light green there are two roadways um B North and North from B to C um that's combined those segments and Casey Road uh the uh B North is estimated at $250,000 and Casey Road um is estimated to be $172,500 so there's $422,500 in new projects um that brings the proposed amount of Paving projects up from 1.15 million to 1.57 eight million um and then if you turn the page uh the rock um has not changed um that's the rock that we put on uh Capital rock that we put on the roads 43,000 um $550 and go to what I will call the third page that says swes and culverts at the top and if you look are you with me I don't want to go too fast um if you look at the 2024 adopted um 2304 you'll see uh SES catch basins and other control structures at $500,000 you'll see miscellaneous culverts at $200,000 for a total of $700,000 then you'll see specific culvert locations um and we got 11th Terrace and uh d Road Bridge Culvert for $126,000 you take those two numbers together 700 and and 126 is $826,000 um and you will note um that we have three uh lightly colored new projects there um the B Road Culvert $125,700 um which is subject to femur reimbursement um f Road and collecting Canal culbert is estimated at $160,000 and 12th Place North um and frro is $120,000 so what we have what we've done and I can go into it on a stepbystep basis if you want to um um we have basically uh the miscellaneous culverts uh have been made specific with those three culverts and we have uh taken monies from swes catch Bas and other control structures uh to fund those so you now have up at the top $274,600 um and a total on specific culs of $531,000 $700 those numbers combine um to be $86,000 so basically those monies um there's there's not a there's not new money in there there's more specificity with the the listing of projects the $220,000 difference um between uh the original 826 and the new 806 um was allocated uh down below to the the next line item under repair and maintenance of canals that's the Canal bank maintenance emergency Bank stabilization for collecting Canal um we've got it listed as $148,000 of new projects because we and the total amount associated with is at $198,000 because 50,000 of that was funded through the carry forward from FY 23 for Canal maintenance $20,000 was taken from miscellaneous culverts and that's the difference between the 806 and the 826 um and then $128,000 um came from a a resilient Grant matching funds um which we do not have to the town does not have to supply the $128,000 match to get the $350,000 Grant um because of our status as a rural community um so that's the the big change those are the changes in the capital um plan if you go to the last page um you'll see uh Capital funds available for FY 2024 um the total Capital funds available is 3,700 last page last page okay um um is 3,733 643 that's the carryover from 23 of 664 549 and um the previous am amount that had been approved of 3,69 th094 um and so you go recommended use of you look at recommended use of capital funds that's um the $350,000 for the resiliency Grant road paving now up to 1.57 eight million Road Rock uh plan of 403 $550,000 you've got swes and culverts $274,600 specific Culvert um locations 5317 repair and maintenance of canals of 43,7 N4 the carry forwards of 576 um 399 um and that's not the 626 because the $50,000 is allocated up in and found in repair and maintenance of canals um so that's a a total proposed expenditures of 4,117 n30 993 um you've got a shortfall in um the project funds of $384,950 that's really the two road projects which totaled 420 uh $422,500 minus the 38,1 15 of unallocated carry forward numbers so that's the short circuit way to to look at that you say okay how are we going to fund that um the funding sources uh are identified we have um br- Road Culvert um from this year uh and 24th and E Culvert repair from last year uh those um those monies are anticipated with a very very high degree of certainty um that they will be reimbursed by FEMA um we are far enough along in the FEMA reimbursement process that we are very confident that those monies will be received during this fiscal year um so with respect to that $251,700 we have a very high level of of confidence that those monies are going to be received um and then there is in discussion right now uh $250,000 uh donation from the sad Farm South Florida s South sod farm um and so there is uh anticipated monies of $1,700 which would exceed the need of $384,950 what our recommendation is um it has been to the council is uh to fund the Casey Road Project of $172,500 um based on uh the FEMA reimbursement monies and um because of our high degree of confidence on that they go forward with that on the $250,000 which matches up to the coincidentally um the $250,000 for the Borth and um North Road B to C uh segment of Paving um we're suggesting that uh we not go forward with authorizing that project um unless and until we receive the the donation monies um because obviously we at not obviously to you but we're in the process of discussions we don't have a a firm agreement with with them um so we we don't Advocate spending those that $250,000 until we actually get uh a matching $250,000 the the road projects um including those two new road projects that um I identified are part of the 2024 um Paving bid uh that Paving bid is out it is um due bids are due on March 13th which is next week um and uh if there's no protests and things go uh smoothly um we're probably going to be presenting that to the Council on April SE April 2nd for their consideration um it has been been bid in a way that uh the segments are identified um and so uh you could award all of the segments or some of the segments um and you could um award all the segments but not move forward with a notice to proceed on individual segments um until you're confident of the the funding so that's the way it's set up um so uh that's the proposed Capital plan at the uh meeting on Tuesday um the council suggested one revision which doesn't deal directly with um uh 2024 um but as for a future I think it right now they they've suggested it go into 2025 um and that is uh to pave um and provide Road Rock for East g Road which is you know we've got we've got two G's um this is the one that is east of east of fulson um and and uh um so and 25th uh to that location so that's uh they have suggested that that be included um so on second reading um the plan will be amended to reflect that change um we also are are probably well before the April 2nd meeting um we should be getting some uh better numbers um from uh our contractor on the culverts um so that those those numbers can be really firmed up with with estimates the 160 and 120,000 um and our Public Works staff continues to find areas that are in need of repair thank you so much that was a wonderful presentation does anybody have any questions about the capital plan Bruce any questions no question how about you Tracy how about you Cassie okay um I just have one question and my question is um in this you have this I mean it's a really well done Capital plan I think and really great sounds like your bids were really done in a really CL you know like intelligent way um does that take into consideration do you do you have like all your easements in place and everything else that you need I know that there was a lot of work being done to prepare pre-prepare roads for the paving like you know trees were be taken out and coverts were being recovered and whatever and all that sort of thing was being done has there been um has there been do you have it all in place I guess is what saying I know that people on grber didn't want their Road paved I noticed it's still on here so was that resolved I mean if you want be specific yeah okay um there is a lot of work that has been done there's a lot of work that is being done um the council uh approved a bid for the removal of Australian pines in various locations um uh with a contractor for $622,500 on on Tuesday um uh that purchase order is being prepared so that we can get the contractor out there um and before uh any you know hopefully it will get done before the paving bid is um to be awarded but certainly before we would issue a notice to proceed that work will be completed uh there was a meeting a public meeting uh that the staff uh put out and contacted or sent correspondents um to all of the property owners on the roads that were affected invited them to a uh public meeting um uh there were I think three or four um letters returned uh because the addresses had changed that's not bad that's you know 98% of the people um got direct notice uh there was a handful of people that appeared at the the meeting uh there was considerable discussion um at the the meeting questions of of Staff um and uh um our feeling based on that was um if people didn't show up um typically those are people that are okay with the project um because we didn't get emails we didn't you know get letters or response there were a few people who um came and uh were actually living on the the roads that are to be done uh there were one of one or two of them that had um some objection one person had a definitive objection and has objected about 161st um and there were uh a lot of a lot of discussion intelligent questions from um other members of the the folks there was some discussions about um easements and and how they they worked most of most of these roads uh um are are based on having had easements as a part of the original development plan associated with the the road um for example so they're deed it the in in the original Deeds um you know on on 161st for example there's 30 feet on either side um and uh there are a handful of um easements that we are going to probably that we're going to need to acquire because we haven't found um evidence of uh uh une easement in a in a deed we've had at least and when I say a handful it literally is I think um uh the person that is working on that is uh she's gotten it down she's gotten down to the last 10 or so to to to find um on all the ones you have scheduled of the yeah and there's 125 or something like that um where we started off with and um uh at least at least two or three of those people we know have already uh indicated they would give us easements and we we wanted to before we went out and solicited the easements we wanted to complete the the review process so that everybody would uh would be on the same footing and we weren't asking for an easement where there already was an easement um identified in the original deed have you run into any situations where there's there is a deeded easement and the person's really objecting and so it's creating bad feelings with our citizens we have not however I believe our Council has um it our public work staff has been out you mentioned grber our public work staff has been out on grber Dil gently you know one onone because we knew people had questions um and they have had um I think you know mixed conversations um but that generally they've been positive conversations um but I didn't see anybody from grber come to any of the meetings so we'll see what happens and personally I heard from one person on grber and when I shared with him his deed he never said another thing so I don't know if that's good or bad but well yeah I think that's knowing you're between a rock and a hard place I mean it's difficult I mean I know the road I live on half of the People Want it paved and the other half really don't want it paved yeah you know what do you do like you know it's it's hard you're gonna have 50% of the people really unhappy that's well so for grouper though we're looking at moving the footprint because we actually have kind of more room there than we do in other places so so we'll be able to actually create um a flat sell okay so it won't really be a swell but it would allow for um some trail you know not necessarily you know a a full body Trail if you will but there will be a non pavement Trail area there so honestly so so far I that I'm aware of there has uh been one person who's directly affected who has uh I don't know if she put anything in writing but she certainly made it known that she objects um yeah that's true and there there hasn't been anybody else um that I can recall that has either come to a meeting and said that they are on a road that um is affected they live on a road and has said no to this so there there's a number of Council meetings that where this has been discussed there's there was the specific meeting with with staff um and I don't think we have any actual written objections saying don't pave no um so you know it's it's one of those things are there are there people who are probably don't like it and you know uh dissenting I'm sure there are um but they have they really haven't come out and made that known or asked us to address any of their concerns with the exception of one person and um you know right now it's a pretty good unless there's a unless there's a change uh you know she's going to be disappointed but you're always going to disappoint somebody right right yes somebody's always going to be unhappy okay we got 20 minutes to review the audit that's back to Chris but this is just a draft this isn't even really it's not it's not the real thing no it's not the real thing it is a draft I think most leaders show that it's pretty well towards the end of the audit which is good because I know it's been a an issue in the past we have made some changes since then we'll probably make a few more minor changes next week we'll be adding the management discussion and Analysis next week um we'll also be doing the transmitt letter and the statistical section next week uh or the stat the stat section may not be done until the weekend after that but we'll try there's a lot in the statistical section that needs to be done and I usually wait till the numbers are final for all those so we should be in good shape um I mean it was an okay year for the for the town I don't see anything really you know unusual in the activity uh once again you'll start seeing the town's focus on its capital Improvement program but I think you'll see that for the next couple of years until you run out of money and then you'll just deal with it then but uh it seems like a lot of the compliance notes at the end are are gone well and they also well they may add some more I'm not aware of any the one thing they're still looking for which to me they considered a material weakness because I think it came out of Palm Beach County audit I'm not really sure the origins of that I don't consider the accounting manual personally to be a material weakness they have one it needs to be updated it'll take a while the processes are changing so I'll be just chasing my tail with the with some of the accounting manual but we're going to get it done yeah we're going to get it done I promised they would okay because that's on the agenda but it is not done for us to review I think it's so that's going to be on a comment that we don't have that done right no it's going to get done before the audit no it won't be done before the audits release promise that's awesome yeah I'm not promising that I like that promise I like that positive team attitude bud I'm gonna go with Jeff it's gonna get done and we'll put your comments in later okay all right I'm okay I'm passing that over to Jeff then good job yeah but I've still got a lot of expectations and you're going to meet them I'm confident the audit looks good then that's the basically the takeaway okay questions about the audit anybody caught up and then uh you know we still have a state report to file once we get the audit but that's that comes later so I'm not worried about that I think it was a good year financially I mean just you know in general it was a good year financially um had lots of money to spend well I don't know that I would want to say lots of money to spend you know I do want to make a comment about the fund balance we've always been very careful about the fund balance and we have had what I will call windfalls um they were not you know errors in budgeting they were changes in the environment that we've been in I did mention at the council meeting that we have a lot of elastic revenues revenues that are dependent on the state's economy and the world economy um anything here could you know be different depending on who gets elected president oh yeah absolutely for sure the other thing is is building is something that we now have taken inhouse um and um building for us has been good um applications for development for us which is the cost recovery where we collect 10% those have been good we're getting you know based on the previous years we have a net of something on the order of $50,000 between the two of those things if that stuff dries up that goes away we don't think about that you know so um when we go through this year's fund balance I'm actually going to suggest that we go a little bit higher and the reason why I suggest we go a little bit higher is we haven't had a storm in a while yes and I'm still knock on wood but we have not at a stor best time we had one if we don't have but we don't have it we do have a line of credit right however you still have to pay back the line of credit so better that we could have you know our own Reserve um additionally like I said on a on building and that type of thing you want a little bit more than 25% because when the building slows down you know you're carrying staff because the building will start back up you know so you and we don't have massive staff to get rid of we have a building Tech and a part-time building official you know so there's a little bit we'll talk about it in more detail the other thing is we did get approved um in the budget conference at the state for the $750,000 um you know the second year of our three-year ask if you will for drainage projects I talked to um FD this morning and they were joking around if the governor who has in his office would just sign it quickly we could just wrap it up and add it to this year's money a joke a joke um our lobbyists are meeting with the governor's office this week so we'll have better feel of it but there's some I guess you know feeling in Tallassee that he's going to wait to sign budget stuff closer to June than now that's what yeah I know but I want to be hopeful about it we have two Grant requests send for also with the state of Florida with resilient Florida um and those are actually for the drainage issues that we have in the southern area of town at East Citrus and tangerine I um checked with our Engineers to see where we are with that if we don't get it this year we're still going to go ahead and fix the roads you know raise the roads a little bit but um our our great desire would be to do those two things together um and if we don't get the grant at all we are going to reapply for the same darn thing um and then we have not um finished the first round of our resilient Florida Grant we do have um on April 1 we have a um a uh quarterly meeting I don't remember what the the right term of it is but we have a steering committee meeting to go over progress I believe they've completed all the inventories of the pipes um what we were trying to do is um bring a piggyback forward to our Council for us to be able to check all the pipes put a camera in you know it's going to take a long time because they charge by the hour um and we we had them price out everybody's coverts throughout town uh no just just ours I mean we can't do the private ones we had a study that shows us all the private ones coming in we are bringing forward on um I think it's April 2nd or May 7 um discussion of a rewrite on our Culvert policy that will also include water use policy for the individual pipes that show up in the system um and either irrigate or dump um so um we have to put something in relative to that but we can't test those that's the well a problem I have with that is I know that one of mine has been almost crushed to death by the mowers it's almost crushed clothes one of my CTS I have two CTS coming out of my property to the canal and one of them has been because that mower that goes back and forth across it so I think that the town has some responsibility I don't disagree with you um but I would report the damage well I have yeah you okay so I mean in the past I just kind of let it well we're we're spending a lot of time on the roads looking at stuff so we we will I'm just saying I'm not specifically making a case for mine here I'm just saying if mine is damaged as it is and as I drive through town I see other people's damage I think I understand we can't expend public resources on private citizens property however ever if we in our function as Public Works have damaged people's property I think we need to uh strongly consider taking a look at that and and the ultimate goal being that we need effective drainage townwide yeah to have the system work it won't work if we don't have that well two things we can come and look at and we are trying to take a look at what we have you know we know we have a shared responsibility so we are looking at that um second thing is um in the Culver policy for the people that are not damaged but um and are not on in any way on public property there um we are trying to look into Culver policy where we can have some type of program where we can do it for the private property owners um with an assessment you know do the assessment and easement on the private property and you know yeah so we're yeah so we're looking at that you know so we would actually basically Finance it with an assessment so that's what we're going to bring forward um because we know we got to fix both you can't fix one without fixing both what's the life of these CS what's the life of these carts well I think when they were put in it was a lot shorter than they've been in to get run over by a we've got some out here that my staff says are like a hundred years old so I don't know if that's true or not and they've been finding some stuff when they look at the actual covers that they can't they're finding some interesting things so um yeah but cul should last like 30 to 50 years so and some of these ones they're replacing are how a not life line or oh some of ours that were looking at replacing like if we took the dirt out of them they'd be gone being held up they're being held together by the dirt that's in them that's why we can't clean the culverts that was our original plan to go clean them all out so we could get things flowing because you can see there are different levels in the canals on one side of a cover and another so we know that they're yeah well I think on I think I think it was 161st and a-road that one uh that when they like took it apart in you know they went to pull it out it's like the top half pulled away Bott and the bottom stayed and it was right at the waterline you know the typical waterline where it had you know there was no longer a real connection because as soon as you went that way uh it pulled apart um so those are the kind of things that uh they're doing but it it held up until we replaced it all right that's a good thing that's a good um one uh last thing and I you know given our track record uh and feel free to you know throw out some mocking comments um but our next our next meeting is scheduled for and or you know uh it was April 29th that we talked about um which is a Monday um one of my daughter's birthdays but uh April 29th are you all still uh available and are we shooting still shooting for that um and that would be the the second quarter that we would review at that point in time so feel free to well I the messenger depend on if everybody gets reappointed and all that kind of thing we have an election and doesn't this committee Sunset and then re I mean doesn't it right we have to do it we got to go through a whole process next at this next meeting at this April 29th at this April 29th meeting we would have to go through a whole process of reelecting a chair reelecting and and could potentially have different appoes that's what I'm well there could be but um let let let me there well you know everyone knows I really don't want to do politics so I'll just tell you what the ordinance says on April 2nd that we're bringing forward to the council it says rather than reappointing everybody every year once you get appointed you stay appointed until you're um appointee leaves the de so let me take Marge and she's not up for election M um are you Marge okay so Cassie you would stay if this ordinance goes forward until Marge is not here so I picked the right one then that that was good yeah that was a good one so that's what we're proposing in the changed ordinance so that we don't have to do a reappointment every year so okay so you would also say stay my friend because your Roberts and I think he has another year or so so Bruce would stay and you would stay so we would have a quarum we would have a quarum on who would stay which is awesome yeah it is awesome so um I don't want to make any hopes on who stays or goes because the world's in the Lord's hands but you know uh so April 29th would be uh okay the next put it on the the next one if it works for y'all yeah we'll all put it on the calendar yeah put on that God willing and the creek don't rise we'll all be here right yeah and hopefully I don't have to reach out to you and say oh what about another day you notice we didn't make any snarky comments I am I am very very thankful for I had it in my I had it on my calendar I had it in my phone I was here on a Monday sitting out there and I come up and the cleaning clu is looking at me and I'm like there's no meeting they're like H I'm like okay and so I left thankfully I don't live very far I mean it's not that big of a deal are you gonna adjourn do you want to take comments I'm gonna see if I anybody has any CL thank you for redirecting me gra closing comments great job a lot of work has been done here very good job everyone thank you agreed J good job Cy yeah I I I'm I'm really impressed with the way you have the capital plan outlaid and everything that's really well done um just some things need to be tweaked yeah obviously just some things that need to be tweaked thank you so much meeting a thank you thank you chis