we have a couple of items before Madame secretary roll call followed by Pledge of Allegiance chairman Des here board member Timothy board member Charles present Vice chair estimate Irvin present board member Galvin here chairman you have a quum to proceed thank you Madam Secretary we'll have um Pledge of Allegiance um followed by consent agenda and we'll get into the item I pledge aliance to the FL United States of America to the stand one na indivisible andice thank you and we are consent agenda agenda item one presentation of fiscal year 23 North Miami CRA audit by HCT okay Madam you want to explain it it was just our yes good afternoon everyone we do have to um here today Mr rodri Harvey who is the auditor that was selected for the north Miami CRA to present the findings of the fiscal year 23 North Miami CRA audit good afternoon everyone my name is rodick Harvey partner with HCT HCT is a CPA firm of record for the north Miami CRA we will be spending the next few minutes talking about the audit results for the period ended September 30 2023 thank you so much so much for that we have performed our audit in accordance with the engagement letter which was signed December 28th 2003 we have performed all of our procedures tested balances and determined that the CRA as of the period ended will receive or has received an unmodified or clean opinion the date of our audit report is February 29th leap year 2024 over the next minutes we will discuss the audit results required communication and other matters supplementary slides and the tripod of responsibilities again our audit or the scope of our audit was to perform an audit in accordance with gas generally accepted Accounting Standards uh for the year ended September 30 2023 we planned our audit there were no changes to our audit we have completed and issued all of the necessary Auditors reports there are no outstanding matters and all all significant accounting policies and procedures can be found in note one of the financial statements as it relates to significant accounting estimates we deem no do deemed them as allowance for doubtful accounts and depreciation risk or significant risk management override of controls Revenue recognition and there was one gby pronouncement that was for consideration which is gby 87 accounting for leases the next several slides uh contain our required Communications to you as you can see we have no matters to report as relates to uncorrected misstatements misstatements and financial presentation also no matters to report for control deficiencies or related party issues and if the north Miami CRA audit report is used in another document I.E a debt offering we would ask that we be included to ensure that our audit report is as issued more required Communications you can see from this deck that we have no matters to report as your external Auditors we are required to report some things I'll highlight illegal Acts or fraud significant defici significant difficulties encountered during the audit any disagreements with management you can see that we have no matters to report and based on the aicpa we are deemed as independent we will now spend a little time going over the financial reporting expense revenue and capital assets again for the period ended September 30 2023 jumping to expenses and this is a comparison kind of where you were where you are where you ended so for the period ended 23 9.5 million in expenses as compared to 7.6 for the 22y year we tested a sample of transactions expense transactions and tested those for completeness accuracy and presentation and also tested for compliance with Florida Statutes 1.63 3876 which I'm sure Mrs urwitz can recite on request moving forward to revenues uh for the period 2023 10 million uh also for 22 a comparison 8.3 again we tested a sample of transactions and we tested those revenue streams for existence accuracy presentation Capital assets you can see there was some movement 598 th000 compared to 154 the increase is a result of City transferring assets to the CRA our responsibility as your higher accountants is to express an opinion to evaluate the control environment um and to advise you if there are any issues how we would advise of any issues is in two parts if there are any significant deficiencies a significant deficiency is an internal control matter that is less severe than a material weakness yet important enough to Merit the atttention of those charged with governance I.E the elected body a material weakness is a deficiency of combination of deficiency such that there is a reasonable possibility that the financial statements or an error in the financial statements will not be prevented detected or corrected on a reasonable basis we are happy to report that we we have no significant deficiencies or material weaknesses to report to you from our audit for 2023 again talking about the tripod of responsibility management staff has the responsibility to fairly present the financial statements make adjustments if needed to implement uh attain the control environment they also have management the responsibility to provide the auditor access to information and people those charged with governance the elected body has the responsibility for oversight of the control environment and to make sure that the programs and management of controls allow for anything to be prevented detected or corrected our responsibility is to again perform an audit in accordance with gas and to report to you any matters that are deemed important so for example we have to we are required to communicate to you if there's any weaknesses noted any fraud noted um if we plan to withdraw or any identified or suspected fraud by management employees insignificant roles this is our report to you if the chairman will allow we will do our very best to entertain and answer any questions that you may have thank you so much um sir I don't have none at this particular time any of the members thank you so much for your thorough report really appreciate it um and this may probably go to you but probably more directed to our executive director could you just refresh my memory on the capital assets where where so this is page 13 of the presentation and where there's a balance of five five 5,987 598 m7748 th000 increase in assets what what were those assets that were transferred over to the CRA so these are the um two of the properties that um are in the C's possession although those were transferred in 2021 they did come off of the books of the city in 2022 so it's accounted in our reports as haven't been received at that time okay so we received it in 2022 it is in the physical year 2023 there were assets as she explained two assets that moved from the city's uh fin fincial to the C's financials and it's captured here which is why you see the big Delta in the asset jumping from 154 to 578,000 5 98,000 is that a million or thousand thousand thousand okay um so which properties are those um I don't know which ones are listed here but it's one of the three there are two of the three properties at the C owned this is the ones that in District that are in District 4 correct the same ones that um everyone is familiar with okay that that that's all of my question again thank you for your presentation see a motion for the approval of the report or it was just a report um board member Galvin we're required to post the audit by March 31st so the board needed to be apprised in a timely fashion of what the audit was going to be said I want to say to the board and the chair thank you so much it's been a plum pleasing pleasure to serve you hats off to the so you guys have heard that one to the executive director and staff for their thoroughness and working with us thank you for allowing us to serve thank you Mr Harvey next item agenda item two resolution approving renewal of employment contract for the executive director a resolution of the chair and board members of the north Miami community redevelopment agency approving the First Amendment to employment agreement between anabo manual on the north Miami community redevelopment agency authorizing the executive director to execute the First Amendment to employment agreement authorizing the executive director to take all steps necessary and appropriate to implement the terms and conditions of the First Amendment to employment agreement and providing an effective date agenda item two thank you so much Mr attorney anything you want add thank you Mr chair so um all of you should have received the um evaluation that was performed by the executive director supervis visor which is the chair um and he has recommended that we extend the initial term of the executive director's contract by one year so the initial contract provided for a 2-year initial term or at the end of the first year um so we're adding one year on that so it would expire the initial term two years from now so that's the what this document does it amends the contract that was previously approved by the board just to add an additional year to the initial term it would have it would have expired a year from now um but with the initial with the additional year it'll expire two years from now so this is just early it's just a early on renewal yes it's an early it's an extension early on extension by one year awesome thank you all right question motion move for approval second I have a motion made by board member Charles to approve agenda item two the motion was seconded by board member by Vice chair estim Irvin all in favor I any opposed the motion carries quick question um quick question um you said n no no no I'm sorry I Me Nay I me I have question carries with a vot yes um the only thing I think we explained it um Mr attorney probably in the future either the chair or somebody of the board um should be representing you know the person signing their own contract and and that so you know that's something that we could look at in the in the future we we yes Mr chairman and we can do that so the reason why the executive director signing her own contract um for the CRA is that the bylaws currently only provide that the executive director the one who asss contct that's when when we counting on you to kind of clean up and and fix the those things in the bylaws at least you know like we would do with the city attorney at least it'll make sense you know moving forward and thank you all um any anything else um we have any report Mr attorney well I'd like to um thank you all for approving the last item I've been working with anabo the last year I I do think I I don't get to be part of your evaluation but I will say I think she's doing an excellent job for the CRA and I think we have an excellent working relationship so thank you for approving that Mr um okay Madame executive director good evening and thank you very much for approving my contract extension I greatly appreciate it from each and every one of you um tonight's report firstly the loan committee did meet today at 3 p.m. so they will be forwarding their recommendation to you at the April 9th meeting so you have that to look forward to at the next regular board meeting um second issue is the annual report is being completed to for poting on March 31st which is our deadline to post so you'll be able to review it at that point and um yes that completes the executive director's report tonight awesome great great we know we have a a big reception outside a few minutes um and public comments any yes come on up good evening everyone uh Barry eckle 13325 Arch Creek Road uh with the the American checkin Slovak cultural Club on April 13th Saturday at 700 p.m. we'll be celebrating our 75th Anniversary um as a CRA partner we would like to invite you all uh to attend that event um I'll be forwarding information to the executive director to pass along to you all thank you thank you appreciate it good evening Council my name is Veronica Guzman 540 Northwest 127 Street I am here to I guess make a comment or speak um I've spoke about this prior at City Council meetings I am specifically speaking about uh property in District 4 12505 Northwest 11th Avenue I have been reaching out to council members I've reached out to the four different C presidents prior um and haven't heard anything back I have been in communication with um my current district for um council member um and it just keeps going back to the CRA and what the CRA is doing and how do we dispose of these properties um another city resident also I've met with her with um councilman Pier Charles and at this point we just want a resolution or an answer or something I got some good news I I was told April ail meeting will be on the agenda on the agenda so okay three years of waiting okay it's just that the the process there's always a process and then the process changes and you know I apply when they say to apply and I'm just tired of the run around and U Veronica very nice to see you know um since I um came on board we've been talking uh in touch like several times and it's like work in progress but as uh the chairman said we almost there okay so uh yeah April 9th I'll be here all right and April 9th is our next regularly scheduled that is the next regular board meeting for the CRA awesome thank you um anything council members any announcement anything okay motion to ad motion okay let's go for reception I have a motion made by board by Vice chair estim Irvin to adjourn seconded by board member Charles all in favor any opposed motion carries with a 4 Z vote the time is now 5:54 p.m.