The public record
Tuesday, March 24, 2026 · Government meeting record
The 30-second read
Recorded outcomeWhy it matters
The official meeting record is available below. Item-level plain-language summaries are not available yet.
What happens next
No later meeting or follow-up date is stated in the reviewed record.
1 statement
Commented on the recent Airport.
Official recordCommented on the recent Airport.
Commissioner Airport Committee meeting. Mayor Pro Tem Eklund
The opening of 99,697 stored characters
COUNCIL: LINCOLN'S REGULAR MEETING OF THE CITY COUNCIL. TONIGHT'S MEETING WILL BE TELEVISED AND AVAILABLE ON CABLE CHANNEL 18, YOUTUBE, AND ZOOM. COUNCIL: VERY MUCH. CALL THE ROLL, PLEASE. COUNCIL: THANK YOU. COUNCILMEMBER ANDREA? I AM PRESENT. WE ARE PRO TEM EKLUND. COUNCIL: AWESOME. COUNCIL: MAYOR PEARL? HERE. COUNCIL: COUNCILMEMBER REEDY? COUNCIL: ABSENT? COUNCIL: AND COUNCILMEMBER BROWN? HERE. COUNCIL: OKAY, GOOD, AND WITH THE CASE THAT, WE WILL, DO WE HAVE TO CALL FOR PUBLIC COMMENT FIRST ON THIS? OKAY. COUNCIL: DO WE HAVE ANYONE… IN THE AUDIENCE, RHETORICAL QUESTION. COUNCIL: ALRIGHT? COUNCIL: ONLINE? ZOOM? COUNCIL: THERE ARE NO PARTICIPANTS THROUGH ZOOM. ALRIGHT, VERY GOOD. COUNCIL: IN THAT CASE, MS. WHITE, WE CAN ADJOURN THEN TO THE CLOSED SESSION, IS THAT CORRECT? COUNCIL: YEAH, SO FOR CLOSED SESSION, WE HAVE TWO ITEMS. FIRST ITEM IS CONFERENCE WITH LABOR NEGOTIATORS. COUNCIL: FOR EMPLOYEE ORGANIZATION CLASSIFIED AND LOCAL 39 EMPLOYEE GROUP. SECOND ITEM IS CONFERENCE WITH LEGAL COUNSEL ANTICIPATED LITIGATION, TWO CASES. COUNCIL: RIGHT? ANYTHING ELSE? SO… WE'RE ADJOURNED. COUNCIL: THANK YOU. WE'LL GO AHEAD AND DO ROLL CALL. COUNCILMEMBER ANDREA? PRESENT. COUNCILMEMBER REEDY? PRESENT. COUNCILMEMBER BROWN? HERE. MAYOR PRO TEM EKLUND? HERE. MAYOR PEARL? HERE. COUNCIL: MR. ROCHER, WOULD YOU LEAD US IN THE PLEDGE? COUNCIL: PLEDGE ALLEGIANCE. COUNCIL: MR. MAYOR, JUST A REMINDER, CAN WE GO TO REPORT FROM CLOSED SESSION? COUNCIL: OH, LET'S SEE. COUNCIL: CHRISTY, YOU'RE GOING TO BE GIVING THE REPORT FROM CLOSED SESSION, AND JUST FOR… COUNCIL: SOME OF THE PEOPLE IN THE AUDIENCE MIGHT KNOW WE DO HAVE NEW COUNSEL HERE TODAY. WE WILL BE BRINGING THEIR CONTRACT FORWARD AS PART OF THE AGENDA LATER TODAY. OUR FORMER CITY ATTORNEY, CHRISTINE MOLIKOFF, HAS RESIGNED. SHE WAS WITH US FOR 8 YEARS, SHE DID VERY GOOD SERVICE. COUNCIL: FRIEND TO MANY OF US, BUT SOMETIMES LIFE MOVES ON, AND SO WE'RE VERY PLEASED TO HAVE THE COUNSEL THAT WE HAVE TODAY. SO, THANK YOU VERY MUCH. AND CHRISTY? COUNCIL: BY A VOTE OF 5-0 VOTES, CITY COUNCIL TONIGHT AUTHORIZED SETTLEMENT WITH HARTFORD INSURANCE COMPANY FOR THE AMOUNT OF $40,000, WHICH WAS RELATED TO THE FORMER LANDFILL SITE, AND ALL OTHER CLOSED SESSION MATTERS, DIRECTION WAS GIVEN TO STAFF. COUNCIL: AGENDA MODIFICATIONS. COUNCIL: HAVE ANY OF OUR… STAFF? COUNCIL: YES, MAYOR, ONE MODIFICATION. COUNCIL: ON, ITEM 12, I, WHICH IS THE, COUNCIL: MEMORANDUM OF UNDERSTANDING WITH THE FRIENDS OF THE LINCOLN PUBLIC LIBRARY. WE HAD A… COUNCIL: CLERICAL ERROR, AND, THE MOU IS NOT ATTACHED TO YOUR COUNCIL: PRINTED AND POSTED PACKETS, SO WE'VE CREATED A BUNCH OF COPIES HERE FOR ANYBODY TO REVIEW. YOU EACH HAVE ONE AT THE DAIS. IT'S ACTUALLY… NORMALLY WE'D PULL THE ITEM AND PUSH IT TO ANOTHER MEETING, BUT IT'S ACTUALLY A VERY BRIEF AND SIMPLE DOCUMENT. IT'S ONLY A PAGE, SO, COUNCIL: IF WE COULD HAVE YOU CONSIDER THAT, SEPARATE OF THE TOTAL DECISION, JUST SO THAT IF THERE'S ANY QUESTIONS ON IT, WE CAN ANSWER THEM. COUNCIL: BASICALLY, DAN, DO YOU WANT TO PULL IT? YEAH. OKAY, PERFECT. COUNCIL: JUST TO BE CONSIDERED, INDIVIDUALLY. COUNCIL: AND THEN, MR. MAYOR, I DO HAVE ONE MORE MODIFICATION. COUNCIL: IT'S REALLY LIGHT. THANKS. COUNCIL: IN REGARDS TO ITEM 12E, I'D LIKE TO READ THE MODIFIED AGENDA TITLE POST-PUBLICATION. COUNCIL: THE NEW TITLE WILL READ, ADOPT A RESOLUTION APPROVING LIBERTY AT LINCOLN VILLAGE 1 IMPROVEMENT PLANS. COUNCIL: LIBERTY AT LINCOLN VILLAGE 1A AND 1B FINAL MAPS, AUTHORIZING THE EXECUTION OF THE SUBDIVISION IMPROVEMENT AGREEMENTS FOR LIBERTY AT LINCOLN VILLAGE 1A AND 1B, AND AUTHORIZING THE RECORDING OF FINAL MAP AND THE SUBDIVISION IMPROVEMENT AGREEMENTS FOR VILLAGE 1A AND 1B. COUNCIL: OKAY… COUNCIL: NATIONS. COUNCIL: GO UP TO THE PODIUM FOR THIS ONE. COUNCIL: THANK YOU, MR. RACKER. COUNCIL: GOOD EVENING, MR. MAYOR AND COUNCIL MEMBERS. SO, THIS EVENING, WE ARE READY TO PRESENT THE CITY'S, COUNCIL: 2425, COMPREHENSIVE ANNUAL FINANCIAL REPORT, ALSO KNOWN… I'M SORRY. COUNCIL: YEAH, I SAID IT RIGHT, AS THE ACVER. COUNCIL: AND, PROVIDING THAT PRESENTATION VIRTUALLY IS, THE MANAGING PARTNER OF, MUN, COUNCIL: LLPCPAS, JUSTIN, AND JUSTIN, I BELIEVE YOU'RE ONLINE, CAN YOU HEAR US? YES, I CAN. CAN YOU HEAR ME? COUNCIL: YES, WE CAN, AND IF YOU WANT TO GO AHEAD AND SHARE YOUR SCREEN AND BEGIN YOUR PRESENTATION. WILL DO, THANK YOU. COUNCIL: YOU CAN SEE YOUR PRESENTATION NOW. DESIGNITA MENTIONED, HERE TO PRESENT THE AUDIT RESULTS FOR THE LAST FISCAL YEAR ENDED JUNE 30TH, 2025. ONE THING I'D LIKE TO REMIND MEMBERS OF MANAGEMENT, AS WELL AS COUNCIL MEMBERS, IS THAT MANAGEMENT IS RESPONSIBLE FOR THE FINANCIAL STATEMENT PRESENTATION, AND THEN IT'S OUR JOB AS THE AUDITOR TO COME IN AND FORM AN INDEPENDENT OPINION ON THOSE FINANCIALS. TO LET THE USERS KNOW WHETHER OR NOT THEY'RE FAIRLY STATED. SO THAT'S THE GOAL, OR OBJECTIVE OF A FINANCIAL STATEMENT AUDIT, IS TO FORM AN OPINION ON THE NUMBERS OF THE FINANCIALS THEMSELVES. SO A LITTLE BIT ABOUT OUR AUDIT PROCESS. WE BEGAN THE AUDIT BACK IN JUNE. THIS IS OUR INTERIM FIELD WORK. WE BREAK UP OUR FIELD WORK INTO TWO DIFFERENT PHASES. THE INTERIM FIELD WORK WE USUALLY DO MAY, JUNE, JULY, AND A LOT OF WHAT WE'RE DOING HERE IS WE'RE STARTING TO PLAN FOR THE AUDIT. WE LOOK AT COUNCIL MINUTES SINCE THE PRIOR YEAR AUDIT. TALK TO MEMBERS OF MANAGEMENT, DO A DIFFERENT INQUIRY TO SEE MAJOR THINGS THAT HAVE BEEN GOING ON IN THE CITY. AND THEN ANOTHER BIG PART OF THIS IS LOOKING AT THE CITY'S INTERNAL CONTROLS. AND SO WE… I LISTED OUT THE MAJOR AREAS THAT WE'RE LOOKING AT HERE. WE'RE LOOKING AT CASH RECEIPTS, THE REVENUE THAT COMES INTO THE CITY, DISBURSEMENTS AND EXPENSES, THAT FLOW OUT, THE PAYROLL, HR FUNCTIONS, AND AS WE'RE GOING THROUGH EACH OF THESE DIFFERENT AREAS, REALLY WHAT WE'RE LOOKING FOR IN TERMS OF YOUR INTERNAL CONTROLS ARE THINGS LIKE SEGREGATION OF DUTIES. YOU DON'T WANT ONE PERSON HAVING TOO MUCH CONTROL OVER A PARTICULAR FINANCIAL PROCESS. SO WE WANT TO MAKE SURE THOSE ARE AS SEGREGATED AS POSSIBLE. WE'RE ALSO LOOKING FOR THINGS LIKE APPROVAL OF TRANSACTIONS, MANAGEMENT APPROVAL OF DIFFERENT TRANSACTIONS AS WELL. SO AS WE GO THROUGH THESE DIFFERENT AREAS IN TERMS OF YOUR CONTROLS, THAT'S REALLY WHAT WE'RE LOOKING FOR. SO IT'S REALLY TO MAKE SURE THAT YOU HAVE APPROPRIATE INTERNAL CONTROLS IN PLACE, AND THEN WE CAN PERFORM TESTING OVER THOSE CONTROLS AS WELL. ONCE THE BOOKS ARE CLOSED. A LOT OF FINANCIAL SCHEDULES AND RECONCILIATIONS ARE COMPLETED AND PREPARED AND PROVIDED TO US. WE COME OUT TO DO THE YEAR-END PORTION OF OUR FIELD WORK. AND SO THIS OCCURRED IN JANUARY. EVEN THOUGH THE TEAM WAS OUT THERE IN JANUARY, WE REQUEST A LOT OF THIS INFORMATION UP FRONT. IT ALLOWS US TO DO ADDITIONAL PLANNING SO WE CAN GET READY FOR THAT YEAR-END FIELDWORK. WE PROVIDE OUR SAMPLE SELECTIONS OF AREAS WE'RE GOING TO LOOK AT TO NITA AND ALEX AND THEIR TEAM. TO MAKE SURE THAT THEY'RE PREPARED FOR US WITH ALL THE SUPPORTING DOCUMENTS THAT WE'RE GOING TO LOOK AT WHILE WE'RE PHYSICALLY OUT, AT THE CITY'S OFFICES. THEY PUT A LISTING OF THE DIFFERENT TYPES OF TESTS THAT WE DO. WE DO CONFIRMATION OF BALANCES. THAT'S WHERE WE SEND THIRD-PARTY CONFIRMATIONS DIRECTLY TO FINANCIAL INSTITUTIONS TO CONFIRM THAT THE BALANCES… BALANCES THAT ARE BEING REPORTED BY THE CITY ARE IN AGREEMENT WITH THEIR RECORDS. WE DO A LOT ON CUTOFF TESTING, AND THAT'S… RECEIVABLES, PAYABLES, AND THEN HOW THOSE RELATE TO THE REVENUES AND EXPENSES. AND THE REASON WE CONCENTRATE A LOT OF OUR TESTING ON THAT, WHAT THAT MEANS IS WE'RE LOOKING AT TRANSACTIONS THAT OCCUR RIGHT AROUND YOUR YEAR-END DATE, JUNE 30TH. OFTENTIMES, AGENCIES ARE GOOD AT DOING DAY-TO-DAY TRANSACTIONS THROUGHOUT THE YEAR. NOW, YOU GET TO A YEAR-END OR A CUTOFF PERIOD, THERE'S A LOT OF DIFFERENT TYPES OF ENTRIES THAT HAVE TO BE MADE TO MAKE SURE THAT THINGS ARE BEING RECORDED IN THE PROPER PERIOD. SO IT'S JUST CONSIDERED TO BE HIGHER RISK, SO WE LOOK AT A LOT OF TRANSACTIONS RIGHT AROUND THAT JUNE 30TH, THE SEVERAL MONTHS LEADING UP TO THAT, AND THEN SEVERAL MONTHS INTO THE CURRENT 26, FISCAL YEAR AS WELL. WE PERFORM DETAILED TESTS OF TRANSACTIONS AS WELL, AND THAT'S WHERE WE'RE SELECTING TRANSACTIONS DIRECTLY FROM THE CITY'S ACCOUNTING SYSTEM, AND THEN REQUESTING BACKUP AND SUPPORTING DOCUMENTATION FOR THAT. ALSO DO ANALYTICAL REVIEW PROCEDURES, WHERE WE'RE LOOKING AT THESE ARE MORE HIGH-LEVEL TESTS WHERE WE'RE LOOKING AT BALANCES IN DIFFERENT ACCOUNTS OVER SEVERAL YEARS TO SEE IF THERE'S ANY UNUSUAL FLUCTUATIONS THAT WE WEREN'T EXPECTING. WE ALSO DO THINGS LIKE RATIO ANALYSIS. IN DIFFERENT AREAS, SUCH AS AVERAGE PAYROLL PER FTE, AND JUST THINGS LIKE THAT TO GET COMFORTABLE, WITH A LARGE AMOUNT OF DATA AT A HIGHER LEVEL. AND IF ANYTHING LOOKS UNUSUAL, THEN WE DIG INTO THAT A LITTLE BIT FURTHER. ALSO PERFORM YOUR SINGLE AUDIT, WHICH I'LL TALK ABOUT IN A SECOND, WHICH IS THE FEDERAL AUDIT, AND THEN WE PUT TOGETHER THE FINANCIAL STATEMENTS AND FOOTNOTES TO MAKE SURE THAT THEY'RE ALL PREPARED IN ACCORDANCE WITH GASB, THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD. SO IN ORDER TO REPORT THE RESULTS OF OUR AUDIT, THERE ARE 5 DIFFERENT REPORTS OR LETTERS THAT WE ISSUE. OUR INDEPENDENT AUDITOR'S REPORT, WHICH IS THE MAIN ONE, IT GOES IN FRONT OF THE THE ACT FOR THE… AND THEN WE ISSUE A SEPARATE GOVERNMENT AUDIT STANDARDS REPORT AND UNIFORM GUIDANCE REPORT, WHICH IS THE FEDERAL REPORT. THOSE GO AS ONE DOCUMENT, AND THEN TWO SEPARATE LETTERS, A MANAGEMENT LETTER AND AUDIT CONCLUSION LETTER. SO I'LL TALK ABOUT EACH OF THESE REPORTS. THE FIRST ONE, THE INDEPENDENT AUDITOR'S REPORT, IS PART OF YOUR AC4 DOCUMENT. THERE ARE OTHER THINGS THAT ARE INCLUDED IN THERE. THE MIDDLE PART THERE, THE FINANCIAL SECTION, THAT'S THE ONLY PART THAT'S ACTUALLY REQUIRED BY GASB, IS YOUR BASIC FINANCIALS. INDEPENDENT AUDITOR'S REPORT, AND THEN MD&A. THE ADDITIONAL INFORMATION THE CITY ELECTS, VOLUNTARILY TO PREPARE THIS INFORMATION. AS PART OF THE ACF FOR THE ANNUAL CONFIDENTIAL FINANCIAL REPORT, THAT ADDS THE INTRODUCTORY SECTION, AS WELL AS THE STATISTICAL SECTION IN THE BACK. PROVIDES THE USERS WITH A LOT OF ADDITIONAL INFORMATION ABOUT THE CITY, A LOT OF DEMOGRAPHIC INFORMATION, LONGER-TERM FINANCIAL INFORMATION, SO IT'S DEFINITELY MORE BENEFICIAL THAT YOUR FINANCE DEPARTMENT ELECTS TO PERFORM THE ADDITIONAL PROCEDURES REQUIRED TO PUT ALL THOSE ADDITIONAL REPORTS TOGETHER. SO IT'S A PRETTY LONG, PRETTY LONG REPORT OVERALL. I THINK IT'S ABOUT 170 PAGES. AND AS I MENTIONED, THE INDEPENDENT AUDITOR'S REPORT THAT GOES IN THE FRONT OF THE ACRA, THIS IS THE MAIN… OUR MAIN REPORT. IT'S OUR AUDIT OPINION ON YOUR FINANCIALS. WE HAVE AN UNMODIFIED OR CLEAN OPINION, WHICH IS DEFINITELY GOOD NEWS. NEXT REPORT WE ISSUE IS, THE GOVERNMENT AUDIT STANDARDS REPORT. THE MAIN THING ABOUT THIS PARTICULAR REPORT FOR THE GOVERNMENT AUDIT STANDARDS IS THAT, WELL, FOR STARTERS, THE MAJORITY OF THE GOVERNMENT AUDIT STANDARDS FALL ON US AS YOUR AUDITOR. WE HAVE TO HAVE CERTAIN TRAINING IN GOVERNMENT AREAS FOR ALL OF OUR STAFF THAT WORK ON GOVERNMENTAL AUDITS. THERE'S DIFFERENT THINGS THAT WE HAVE TO HAVE IN OUR OWN INTERNAL QUALITY CONTROL PROCESS TO MAKE SURE THAT WE'RE PERFORMING GOVERNMENTAL AUDITS PROPERLY. THE WAY THAT THESE AFFECT YOU, THOUGH, IS IF WE HAVE ANY FINDINGS THAT WE CONSIDER TO BE MATERIAL WEAKNESS OR A SIGNIFICANT DEFICIENCY, THEY GET REPORTED IN THIS PARTICULAR REPORT. EACH OF THESE, THE MATERIAL WEAKNESS ONE, THIS HAS BEEN A REPEAT, WHICH I'M SURE YOU'RE ALL AWARE OF. THIS HAS TO DO WITH THE SPECIAL ASSESSMENT DEBT PROCEEDS THAT GO ALL THE WAY BACK TO 1999, I THINK. THIS WILL GO AWAY NEXT YEAR. THIS HAS BEEN ALL, FINANCES SPENT. A LOT OF TIME OVER THE LAST SEVERAL YEARS RECONCILING ALL THIS, AND THEN GETTING THESE, PROCEEDS BACK INTO THE APPROPRIATE AREAS. THAT SHOULD BE… GO AWAY NEXT YEAR, SO DEFINITELY GOOD NEWS THERE. WE HAD TO REPORT AT THIS ONE LAST YEAR BECAUSE THERE WAS STILL, AN ADJUSTMENT TO PRIOR YEAR NUMBERS RELATED TO THIS. AND THEN, A PARTIAL REPEAT AS A SIGNIFICANT EFFICIENCY, JUST WITH THE FINANCIAL CLOSE. THERE WERE SOME DELAYS, IN GETTING THAT INFORMATION TO US, WHICH CAUSED A LITTLE BIT OF A DELAY IN THE AUDIT AND SOME ADDITIONAL, ADJUSTMENTS THAT WE HAD TO DO, TO THE BOOKS. BUT I WOULD IMAGINE THAT WOULD… THAT ONE WOULD GO AWAY NEXT YEAR AS WELL. WE DID HAVE THE ONE FINDING LAST YEAR RELATED TO GRANTS, AND THAT WAS IMPLEMENTED DURING THE CURRENT YEAR. SO DEFINITELY SOME IMPROVEMENT OVERALL. RELATED TO THOSE. NEXT REPORT WE ISSUE IS OUR FEDERAL SINGLE AUDITS UNIFORM GUIDANCE REPORT. ANY AGENCY IN THE U.S. THAT RECEIVES OR EXPENDS MORE THAN $750,000 IN FEDERAL FUNDS IN A GIVEN YEAR HAS TO GET THIS ADDITIONAL AUDIT. IT'S MORE A COMPLIANCE-BASED AUDIT. WE'RE MAKING SURE THAT THE GRANT FUNDS THAT ARE RECEIVED FROM THE FEDERAL GOVERNMENT ARE BEING SPENT IN ACCORDANCE WITH THE GRANT REQUIREMENTS. GOOD NEWS HERE, WE HAVE AN UNMODIFIED OR CLEAN OPINION ON THOSE FEDERAL FUNDS, WHICH MEANS THAT THERE ARE NO COMPLIANCE EXCEPTIONS OR NO ISSUES WITH THE INTERNAL CONTROLS RELATED TO THE FEDERAL FUNDS. SO AGAIN, GOOD NEWS THERE. NEXT SEPARATE LETTER WE ISSUE IS THE MANAGEMENT LETTER. I MENTIONED WHEN WE'RE LOOKING AT YOUR INTERNAL CONTROLS, IF WE HAVE ANY MATERIAL WEAKNESSES OR SIGNIFICANT DEFICIENCIES, THOSE GET REPORTED IN THAT GOVERNMENT AUDIT STANDARDS SCHEDULE OF FINDINGS. IF WE HAVE THINGS THAT DON'T RISE TO THAT LEVEL, WE REPORT THEM HERE. WE'RE ALMOST ALWAYS GOING TO HAVE A COUPLE OF THESE IN TERMS OF RECOMMENDATIONS ON HOW TO IMPROVE THINGS, OR IF WE HAVE SOME MINOR ADJUSTMENTS THAT WE HAD TO DO. NOT THAT THEY'RE NOT IMPORTANT, BUT THEY DEFINITELY DON'T RISE TO THE LEVEL OF A SIGNIFICANT DEFICIENCY OR MATERIAL WEAKNESS. SO THESE HAD TO DO WITH APPROPRIATE CLASSIFICATION OF ACCOUNTS RECEIVABLE. ALSO RELATED TO THE COMPUTER LOAN ACCOUNTS RECEIVABLE, WE HAD TO MAKE AN ADJUSTMENT TO INVENTORY, AND THEN FOR ACCRUED BENEFITS, THERE WERE, A COUPLE ACCOUNTS THAT HAD TO BE CORRECTED BY US. AGAIN, NOTHING TOO MAJOR. THESE SHOULD BE ABLE TO BE RECTIFIED PRETTY EASILY BY FINANCE NEXT YEAR. TWO OF THE PRIOR YEAR RECOMMENDATIONS THAT WE HAD, THOSE WERE IMPLEMENTED. SO THAT'S SOMETHING THAT'S GOOD NEWS HERE. I MEAN, FROM A COUNCIL MEMBER PERSPECTIVE, YOU'LL SEE THAT, YOU KNOW, THE FINDINGS BUT AS LONG AS THEY'RE GETTING IMPLEMENTED, OUR RECOMMENDATIONS ARE BEING IMPLEMENTED YEAR TO YEAR, THAT INDICATES THAT THE FINANCE DEPARTMENT IS CONCERNED ABOUT MAKING SURE THAT THINGS ARE BEING APPROPRIATELY RECONCILED AND CORRECTED. FINAL LETTER WE ISSUE IS OUR AUDIT CONCLUSION LETTER. IN ADDITION TO OUR AUDIT OPINION AND THOSE OTHER REPORTS, THERE'S CERTAIN THINGS WE'RE REQUIRED TO COMMUNICATE DIRECTLY TO YOU. AND THIS LETTER ACCOMPLISHES THAT. IF THERE WERE ANY NEW ACCOUNTING POLICIES IMPLEMENTED DURING THE YEAR, WHICH GASB SEEMS TO HAVE STATEMENTS THAT COME OUT ALMOST EVERY YEAR THAT AFFECT YOUR FINANCIALS AND REQUIRE ADDITIONAL WORK FOR FINANCE. THIS YEAR WAS A FAIRLY BIG ONE. GASB 101 AFFECTED HOW COMPENSATED ABSENCES, PARTICULARLY SICK LEAVE, IT GETS REPORTED FOR GOVERNMENTS, SO THAT HAD TO BE IMPLEMENTED THIS YEAR. NO MAJOR CHANGES IN DISCLOSURES THROUGH YOUR FOOTNOTES. IF YOU HAVE ANY ACCOUNTING ESTIMATES INCLUDED IN YOUR FINANCIALS, WE'RE REQUIRED TO LET YOU KNOW WHAT THOSE ARE. NOTHING UNUSUAL HERE. ALL FINANCIALS ARE GOING TO HAVE SOME SORT OF ESTIMATE. WE'RE JUST REQUIRED TO LIST THOSE OUT. IF WE HAD ANY DIFFICULTIES IN PERFORMING THE AUDIT, WE WOULD LET YOU KNOW THAT, AND THERE WERE NONE. A LITTLE BIT OF A DELAYS, BUT NOTHING, TOO MAJOR. IT'S STILL JUST MARCH WHERE WE'RE, PRESENTING, THE FINAL REPORTS HERE IN THE, THE, RESULTS WERE ALSO PRESENTED, TO THE FINANCE AND INVESTMENT COMMITTEE LAST MONTH, TOO. NO DISAGREEMENTS WITH MANAGEMENT ON ANY ACCOUNTING ISSUES OR ANYTHING. AND THEN WE DID RELATE THAT MATERIAL WEAKNESS AGAIN TO THAT SPECIAL ASSESSMENT DEBT FINDING, WHICH, AGAIN, THAT SHOULD GO AWAY. WE HAD 4 ADJUSTMENTS. THAT'S USUALLY… WE'RE ALMOST ALWAYS GOING TO HAVE A COUPLE OF AUDIT ADJUSTMENTS EACH YEAR TO CLEAN THINGS UP. THIS IS A DRASTIC IMPROVEMENT TO… 5, 6 YEARS AGO OR SO, WHERE WE HAD A LOT OF ADJUSTMENTS TO GET THE BOOKS IN ORDER, SO THINGS HAVE DEFINITELY BEEN LOOKING PRETTY GOOD IN TERMS OF THE NUMBER OF AUDIT ADJUSTMENTS WE'RE REQUIRED TO MAKE TO MAKE SURE YOUR ACCOUNTING RECORDS ARE CORRECT. SO OVERALL, CONTINUED IMPROVEMENT, IN THE FINANCIAL RESULTS. MAIN THING HERE, WE HAVE AN UNMODIFIED OR CLEAN OPINION ON THE FINANCIALS, GOOD NEWS THERE. AGAIN, THE MATERIAL WEAKNESS AND SIGNIFICANT DEFICIENCY THAT WE REPORTED THAT WERE REPEATS, AGAIN, SHOULD GO AWAY NEXT YEAR. CLEAN OPINION ON THE FEDERAL FUNDING. THE FOUR RECOMMENDATIONS FOR IMPROVEMENT ON THAT MANAGEMENT LETTER, AND THEN, JUST THE FOUR AUDIT ADJUSTMENTS. MY NAME'S NOT ERICA, THAT'S MY PARTNER, WHO… SHE'D USE THIS PRESENTATION FOR THE FINANCE COMMITTEE. THAT CONCLUDES ME. COUNCIL: THANKS, JUSTIN. YEAH, I JUST, YOU KNOW, I WANT TO REITERATE THAT THIS WAS THE FIRST YEAR THAT WE WERE IN TYLER TECHNOLOGIES FOR THE ENTIRE FISCAL YEAR. COUNCIL: AND CHANGING OVER TO A NEW FINANCIAL SYSTEM IS A HUGE UNDERTAKING. AND WHILE THE FINANCE PART IS DONE, IN FACT, WE JUST WENT LIVE WITH UTILITY BILLING IN JANUARY, AS MANY OF YOU KNOW. AND SO, NEXT… COUNCIL: YEAR 2027, WE'RE LOOKING TO GO LIVE WITH THE PAYROLL AND HR, AND THEN FINANCE WILL BE DONE WITH TYLER IMPLEMENTATIONS. COUNCIL: BUT, YOU KNOW, SWITCHING OVER TO A NEW FINANCIAL SYSTEM, IT REQUIRES THAT YOU CHANGE PRETTY MUCH EVERYTHING THAT YOU'RE DOING. THE WAY THAT YOU PROCESS EVERY SINGLE THING HAS TO BE RE-EVALUATED, RECONSIDERED, AND REFORMED. COUNCIL: AND AS A RESULT OF THAT, A SIGNIFICANT LIFT, AND ALSO THE FACT THAT THE ACCOUNTING DEPARTMENT WAS DOWNSTAFFED 50% FOR ABOUT HALF THE YEAR. COUNCIL: YOU KNOW, WE SAW SOME OF THOSE, THE SECOND SIGNIFICANT DEFICIENCY. BUT WE WERE ABLE TO, BRING ON AND HAVE JOIN US AN AMAZING ACCOUNTING MANAGER, WHO IS ALSO A CPA AND, PREVIOUSLY AN AUDITOR, SO HE SPEAKS AUDITOR, HE ALSO SPEAKS COUNCIL: REGULAR PEOPLE, TOO. COUNCIL: AND HE IS, CAME IN AND FEET… JUMPED IN FEET FIRST AND WAS ABLE TO, GET THE BOOKS, ALONG WITH THE REST OF THE ACCOUNTING TEAM AND THE ENTIRE FINANCE DEPARTMENT. COUNCIL: READY AND TO THE AUDITORS, AND SO WE ARE VERY CONFIDENT THAT NEXT YEAR THAT THE AUDIT WILL LOOK EVEN BETTER THAN THIS YEAR. AND THAT'S OUR GOAL, IS JUST TO ATTEMPT FOR THAT CONTINUOUS IMPROVEMENT, YOU KNOW, AS WE'RE DEALING WITH THE CHANGES OF… COUNCIL: THE WORLD AND THE SYSTEMS. COUNCIL: AND SO THIS IS MERELY A RECEIVE AND FILE. THE COUNCIL DOES NOT NEED TO TAKE ANY ADDITIONAL ACTION, BUT IF YOU HAVE ANY QUESTIONS REGARDING THE AUDIT REPORT, WE ARE HAPPY TO ANSWER THEM. COUNCIL: ONE QUESTION, ACTUALLY A COUPLE QUESTIONS. NUMBER ONE, DID, FIAC HAVE ANY ISSUES WITH IT? ANY QUESTIONS? NO, FIAC DID NOT. WE PRESENTED TO THEM, JUST THROUGH A SMALL CORRECTION FROM WHAT JUSTICE SAID, WE ACTUALLY PRESENTED IT TO THEM, EARLIER THIS MONTH, IN JUST A SLIGHTLY DRAFT FORM. WE HADN'T COMPLETED ALL THE STATISTICAL SECTIONS AT THAT TIME. COUNCIL: BUT REALLY WANTED TO GET THEIR INPUT ON THE GENERAL FINANCIAL STATEMENTS BEFORE WE BROUGHT THEM TO COUNCIL. SO THAT WAS THEIR ONLY QUESTION, IS LIKE, WHEN DO WE GET THE FUND NUMBERS? SO I'LL BE SENDING THAT OUT TO THEM SO THAT THEY CAN SEE THE STATS AS WELL. COUNCIL: JUST AS AN OBSERVATION, BECAUSE I'VE BEEN COMING TO CITY COUNCIL SINCE 2010, AND I REMEMBER THE BAD OLD DAYS WHEN I THINK THE LIST OF EXCEPTIONS AND DINGS WERE TWO PAGES. I MEAN, IT WAS JUST… IT WAS JUST AMAZING. COUNCIL: SO, TO HAVE THESE RELATIVELY FEW, RELATIVELY MINOR. COUNCIL: ADJUSTMENTS THAT HAVE TO BE MADE, THINGS ARE BEING CLEANED UP. IT'S A TESTAMENT TO, TO THE WORK THAT YOU AND YOUR STAFF HAVE DONE, NITA, WITHOUT A DOUBT. AND WE'RE VERY, VERY HAPPY THAT THE SIGNIFICANT OR MATERIAL WEAKNESS RELATED TO THE BONDS IS NOW COMPLETELY FINISHED, AND… COUNCIL: NEVER BE SPOKEN OF AGAIN. COUNCIL: YEAH, MAYOR, I WAS GONNA SAY THE SAME THING, THAT, SINCE MY TIME BEING INVOLVED, EVEN BEFORE I WAS ACTUALLY ELECTED, COMING TO COUNCIL MEETINGS, LISTENING TO THE AUDIT REPORTS. COUNCIL: THIS RIGHT HERE, I KNOW IT'S ANNOYING BECAUSE WE WANT IT JUST… WE WANT IT OFF, AND IT WILL BE NEXT YEAR, BUT I'LL JUST ECHO WHAT THE MAYOR JUST SAID, THAT COUNCIL: FROM THE DAYS OF, LIKE, 20 FINDINGS OR WHATEVER, AND IT WAS CONTINUING YEAR AFTER YEAR, IT WAS NEVER FIXED. THIS, TO ME, IS… IS… COUNCIL: IT'S ALMOST AS IF IT'S PERFECTLY CLEAN, RIGHT? IT'S NIGHT AND DAY FROM WHERE WE WERE AT, AND I'M VERY GRATEFUL FOR YOU AND YOUR STAFF FOR THEIR WORK, FOR CONTINUING TO JUST GRIND AT IT, AND GET IT DONE, AND ALSO JUST… COUNCIL: YOU KNOW, THE TEAMWORK BETWEEN COUNCILS AND STAFF, JUST TO GET US TO WHERE WE ARE. SO, I'M VERY HAPPY WITH IT, TOO. AND I KNOW THAT… I KNOW YOU AND SEAN BOTH, BECAUSE WE'VE TALKED ABOUT THIS SEPARATELY, THAT COUNCIL: THE LITTLE ONE THAT'S HERE STILL, BUT NOW THE BOND ONE'S DONE. IT'S ANNOYING BECAUSE, LIKE, WE KNOW WE'RE THERE, RIGHT? WE KNOW THAT IT'S DONE, IT'S TAKEN CARE OF, BUT IT STILL HAS TO SHOW UP THIS TIME. BUT I JUST WANT YOU TO KNOW THAT… COUNCIL: WE'RE SO GRATEFUL, AND THAT THIS IS… COUNCIL: LIGHT YEARS FROM WHERE WE USED TO BE. COUNCIL: MAYBE 8, 10 YEARS AGO, AND IT'S… IT'S REALLY AWESOME TO SIT HERE AND… AND TO SEE THIS, SO THANK YOU. COUNCIL: ANY OTHER COMMENTS FOR MY COLLEAGUES? WELL DONE. COUNCIL: I'LL ADD THE COMPLIMENTS ON TO MY STAFF. COUNCIL: THANK YOU, NITA. OKAY. MR. MAYOR, JUST A REMINDER TO OPEN PUBLIC COMMENT. I DO HAVE SOMEONE ON ZOOM. COUNCIL: HEY, SCYLLA GREENHOUSE, YOU HAVE BEEN UNMUTED. PLEASE PROVIDE YOUR PUBLIC COMMENT. HI, STAFF, AND MAYOR, AND THE CITY COUNCIL. I, JUST WANTED TO ECHO YOUR COMMENTS MORE SO, TOO, IN REGARDS TO THIS PRESENTATION THAT WAS GIVEN. YOU KNOW, THE IMPLEMENTED ITEMS, AND THE NORMAL DOING AS BUSINESS, AND STILL COMING OUT WITH LESS FINDINGS, MUCH LESS FINDINGS, AND THE REPORT FROM THE… THE AUDITORS, I JUST WANTED TO TELL OUR STAFF THROUGH OUR MAYOR THAT THIS IS A GREAT REPORT, AND I JUST APPRECIATE, THE EFFORT THAT'S BEEN PUT OVER THIS LAST… THAT YEAR OF 2025 FISCAL YEAR, SO THANK YOU. COUNCIL: THANK YOU, SELO, FOR THE KIND WORDS. ANYONE ELSE ON ZOOM? COUNCIL: LET'S TRY THAT AGAIN. I SEE NO OTHER HANDS RAISED ON ZOOM. OKAY, ANY OTHER COMMENTS FROM THE, ANYONE IN THE AUDIENCE TODAY? MR. CHAPMAN. COUNCIL: AND LET ME SAY, MR. CHAPMAN, IT'S NICE TO SEE YOU HERE. COUNCIL: IT'S NICE TO BE SEEN, MAYOR. APPRECIATE THAT. A COUPLE OF THINGS. FIRST OF ALL, I THINK I HAVE TO GO BACK AND TAKE MY DRIVER'S TEST FOR MY WHEELCHAIR THERE. COUNCIL: YEAH, IT'S PROBABLY TIME. ALSO, JUST A QUESTION OF KNOWING. COUNCIL: HOW ARE THE AUDITORS, SELECTED FOR ANY CITY, OUR CITY IN THIS PARTICULAR CASE? WHO… WHO DETERMINES WHAT THAT, OR WHO THAT AUDITOR AND OR FIRM ARE? COUNCIL: SECONDLY, I HAVE TO TOTALLY AGREE, LIVING THROUGH COUNCIL: MANY OF THE PRIOR DAYS AS TO WHERE WE ARE FOR THOSE THAT WERE HERE. WE'RE LIGHT YEARS FROM WHERE WE WERE, AND THAT'S A GREAT PLACE TO BE. COUNCIL: AND LAST, MOST IMPORTANTLY, IF, IF STAFF COULD HAVE SIMPLY PUT ON THE PACKET THAT THE, COUNCIL: PRESENTATION, IT'S ONLY GOING TO TAKE 5 OR 6 MINUTES. I SPENT 3 DAYS ON THAT 642 PAGES, SO NEXT TIME, IF WE COULD GET A HEADS UP, IT'D PROBABLY SAVE ME SOME TIME. SO, THANK YOU. COUNCIL: THANK YOU. ANITA, YOU HAD A QUESTION? DID YOU LIKE TO RESPOND TO THAT? YEAH, SURE. IN FACT, THE, STAFF BROUGHT FORWARD A REQUEST TO CITY COUNCIL TO MOVE FORWARD WITH AN RFP, COUNCIL: OUR CURRENT CONTRACT WAS UP WITH OUR EXISTING AUDITOR'S MUNCPA, AND SO WE ARE IN THE PROCESS OF FINALIZING THAT RFP PROCESS, AND WE HOPE TO BRING FORWARD A REQUEST TO AWARD THE COUNCIL: SELECTED, RESPONDENT AND, AWARDED CONTRACT. COUNCIL: NEXT… NEXT MEETING, MAYBE, HOPEFULLY. VERY GOOD. AND JUST AS A COMMENT, IT'S VERY ROUTINE FOR ALL JURISDICTIONS TO SWITCH AUDITORS OUT AFTER A COUPLE OF YEARS. IT'S JUST BEST PRACTICES. I THINK THE STAFF AND THE CITY COUNCILS HAVE BEEN VERY PLEASED WITH THE WORK THAT MUN HAS DONE, BUT IT'S JUST TIME TO GO OUT, AND THIS IS A GOOD TIME TO DO IT. COUNCIL: BUT IT'S ALSO, LIKE, NOT AN ACTUAL REQUIREMENT THAT YOU SWITCH AUDIT FIRMS, SIR. COUNCIL: BEST PRACTICES. COUNCIL: ALL RIGHT, ANYONE ELSE IN THE AUDIENCE LIKE TO COMMENT ON THIS ITEM? OKAY? COUNCIL: VERY GOOD. COUNCIL: WE'LL MOVE FORWARD ON THAT. COUNCIL: PUBLIC COMMENT, NON-AGENDA ITEMS WITHIN THE SUBJECT MATTER JURISDICTION OF THE COUNCIL. ALL SPEAKERS' TIME WILL BE LIMITED TO 3 MINUTES, UNLESS EXTENDED BY THE MAYOR. COUNCIL: ALL COMMENTS OR QUESTIONS SHOULD BE ADDRESSED TO THE MAYOR, AND IN MOST CASES, THE CITY COUNCIL IS PROHIBITED FROM DISCUSSING OR TAKING ACTION ON ANY ITEM NOT APPEARING ON THE POSTED AGENDA, BUT MAY ENGAGE IN A BRIEF DISCUSSION, PROVIDE DIRECTION TO CITY STAFF, OR SCHEDULE ITEMS FOR FUTURE MEETINGS. COUNCIL: HOPE, DO WE HAVE ANY COMMENTS? COUNCIL: DO I HAVE RECEIVED 3 PUBLIC COMMENT CARDS. FIRST, SPEAKER STAN NADER, FOLLOWED BY LINDA D. ROZIER. COUNCIL: AND FINALLY, ERIC JOHNSON. COUNCIL: MR. MAYOR, COUNCIL, MY NAME IS STAN NADER, I LIVE IN 12 RIDGES AREA? COUNCIL: WHEN I WAS LAST SPEAKING TO YOU REGARDING THE WATER MASTER PLAN UPDATE. COUNCIL: I WAS SHARING WITH YOU THE CHALLENGES COUNCIL: TO RELYING ON INCREASING THE CITY'S WATER SUPPLY BY DRILLING MORE GROUNDWATER WELLS. COUNCIL: I AM AWARE THE CITY IS DISCUSS… IN DISCUSSIONS COUNCIL: WITH PCWA REGARDING THE RIVER ARC… RIVER ARC PRO… PROJECT. COUNCIL: WHICH WOULD TREAT WATER FROM THE SACRAMENTO RIVER. COUNCIL: AND CONVEY THAT TREATED WATER TO AREAS IN SACRAMENTO. COUNCIL: AND PLACER COUNTIES. COUNCIL: THE MIND-NUMBING COST OF THIS PROJECT COULD REACH $500 MILLION. COUNCIL: IT MAKES THE $300 MILLION COST. COUNCIL: FOR THE NID WATER TREATMENT FACILITY. COUNCIL: ON RACCOON CREEK LOOK LIKE A BARGAIN. COUNCIL: WHICH THE CITY PASSED ON YEARS AGO. COUNCIL: THE IMPORTANT THING TO BE AWARE OF COUNCIL: IS THAT NID'S WATER RIGHT ENTITLEMENTS… COUNCIL: ARE SUPERIOR TO THOSE OF PCWA. COUNCIL: THE RIVER ARC COUNCIL: PROJECT IS CURRENTLY UNDER ENVIRONMENTAL REVIEW, AND PCWA MUST BE ABLE TO MOVE THEIR ENTITLEMENTS FROM THE AMERICAN RIVER TO THE SACRAMENTO RIVER TO BE ABLE COUNCIL: TO PARTICIPATE IN THE RIVER ARC PROJECT. COUNCIL: THESE EFFORTS CAN TAKE A GREAT DEAL OF TIME. COUNCIL: THE FIRST PHASE OF THE RIVER ARC PROJECT. COUNCIL: IT'S PROJECTED TO BE COMPLETED BY 2030. COUNCIL: GIVEN THAT A MAJOR FISH SCREEN. COUNCIL: MUST BE INSTALLED IN THE SACRAMENTO RIVER. COUNCIL: A RAW WATER PIPELINE MUST BE BUILT TO TRANSPORT THE WATER TO THE TREATMENT PLANT BUILT… LOCATED I'M HERE. COUNCIL: HIGHWAY 7099. COUNCIL: FROM THERE, THE WATER WOULD HAVE TO TRAVEL. COUNCIL: THROUGH PCWA'S PIPELINE INFRASTRUCTURE TO REACH THE CITY OF LINCOLN. COUNCIL: THIS IS A LOT TO ACCOMPLISH IN 4 YEARS. COUNCIL: I KNOW THE OFER TREATMENT PLANT IS ANOTHER POTENTIAL SOURCE OF WATER FOR THE CITY. COUNCIL: ONE OF THE CHALLENGES IS NOT THE VOLUME. COUNCIL: OF WATER THAT COMES FROM THIS PROJECT. COUNCIL: BUT THE INFRASTRUCTURE NECESSARY TO DELIVER THE WATER TO THE CITY. COUNCIL: A SECOND PIPELINE, BOOM. COUNCIL: HE'D NEED TO BE BUILT BY… COUNCIL: AND REVIEWING THE UPDATE, IT IS UNCLEAR… COUNCIL: WHO WILL BE RESPONSIBLE TO CONSTRUCT THE PIPELINE? COUNCIL: WITH 98% OF THE COST OF THE IMPLEMENTATION OF THE FACETS OF THE COUNCIL: TO BE BORNE BY NEW DEVELOPMENT. COUNCIL: I QUESTION WHETHER IT CAN BE… SUSTAINED BY THEM. COUNCIL: THE FIRST 5 YEARS OF THE UPDATE OF THE PROJECT COST $100 MILLION. THAT IS A LOT OF MONEY IN ANYBODY'S BOOK. STAN? COUNCIL: CAN YOU SUMMARIZE, PLEASE? YEP. COUNCIL: OBVIOUSLY, THERE IS MUCH TO BE ACCOMPLISHED. COUNCIL: AND ALL THE PIECES WILL NEED TO FALL TOGETHER. COUNCIL: CORP. COUNCIL: WITHOUT… ANYTHING GETTING IN THE WAY. THANK YOU. THANK YOU, STAN. COUNCIL: NEXT IS LINDA. COUNCIL: GOOD EVENING, CITY COUNCIL AND MAYOR. MY NAME IS LINDA DEROZIER, I LIVE IN LINCOLN FOR THE PAST 20 YEARS. I WAS FORTUNATE ENOUGH TO BE HIRED BY THE STAFF FOR THE 2007 OPENING OF THE 12 BRIDGES LIBRARY, AND AFTER 10 YEARS, I RETIRED, AND NOW I'M A VOLUNTEER. REASON FOR THE BLUE SHIRT. COUNCIL: THE FRIENDS OF THE LINCOLN LIBRARY ARE HERE TO… I'M HERE TO REPRESENT THEM TO POINT OUT TO YOU AN ARTICLE THAT WAS IN, THE LINCOLN NEWS MESSENGER LAST FRIDAY, WITH THE, BELOW THE FOLD, ONLINE READING PROGRAM STARTS FOR WESTERN PLACER UNIFIED SCHOOL DISTRICT STUDENTS. COUNCIL: THIS IS A FABULOUS PROGRAM THAT OUR GREAT STAFF AND OUR LIBRARY DIRECTOR, CATHERINE HUNT, HAVE CREATED TO, ENCOURAGE, STUDENTS TO CONTINUE TO READ BY ALLOWING THEM TO DO IT ONLINE TO REGISTER THE NUMBER OF MINUTES AND HOURS THAT THEY'VE READ TO WIN PRIZES FOR THEIR ELEMENTARY SCHOOL. COUNCIL: SO FAR, ALMOST ALL THE SCHOOLS ARE PARTICIPATING, AND THEY ARE COMPETING RAPIDLY, BECAUSE THE FIRST PRIZE FOR THE SCHOOL THAT READS THE MOST IS $1,000, THE SECOND PRIZE IS $750, AND THIRD IS $500 FOR THEM TO SPEND ON MORE READING MATERIALS AND BOOKS FOR THEIR SCHOOL. COUNCIL: SO, THEY CAN ALSO WIN INDIVIDUAL PRIZES, WHICH WOULD, OF COURSE, BE MORE BOOKS. SO, THE FRIENDS OF THE LINCOLN LIBRARY, OF COURSE, CELEBRATING THEIR 40TH ANNIVERSARY THIS YEAR, 1986. WE WERE FORMED AS A 501C3. WE ARE, A PUBLIC CHARITY THAT CONTINUES TO RAISE FUNDS TO COUNCIL: PROMOTE PROGRAMS LIKE THIS, AND WE WORK IN PARTNERSHIP WITH THE FINE STAFF AT THE LINCOLN PUBLIC LIBRARY AND WESTERN PLACER UNIFIED SCHOOL DISTRICT, AND THIS IS A PILOT PROGRAM THAT OUR STAFF CAME UP WITH, AND WE ARE VERY PROUD TO FULFILL OUR MISSION, WHICH IS TO PROMOTE AND SUPPORT THE LINCOLN PUBLIC LIBRARY. COUNCIL: I'D BE HAPPY TO ANSWER ANY QUESTIONS IF I CAN, IF YOU HAVE ANY. COUNCIL: YOU ALL HAVE LIBRARY CARDS, RIGHT? THEY'RE STILL FREE. YES, YES, THEY'RE STILL FREE, AND YOU CAN, ALSO READ AND WIN PRIZES YOURSELF, MORE BOOKS. COUNCIL: THANK YOU. THANK YOU. COUNCIL: HOLLY, DO YOU HAVE A COMMENT? I DIDN'T HAVE A QUESTION, I WAS JUST GOING TO THANK LINDA FOR ALL HER WORK AND HER YEARS OF DEDICATION TO OUR LIBRARY. ABSOLUTELY, THE FRIENDS DO FABULOUS JOB. THEY DO GREAT WORK, YES, AND WE'RE VERY GRATEFUL. COUNCIL: OKAY? COUNCIL: WE'RE GOOD. WE HAVE ONE MORE COMMENT, I BELIEVE. COUNCIL: IN, IN HERE. COUNCIL: OOP, THERE WE GO, GREEN LIGHT. GOOD EVENING, MR. MAYOR AND, COUNCIL MEMBERS. MY NAME IS ERIC JOHNSON. I'VE BEEN A RESIDENT IN 12 BRIDGES AREA SINCE 2010. COUNCIL: AND, JUST WANT TO SHARE A FEW COMMENTS, FIRST OF GRATITUDE, FOR ALL OF YOU, FOR ALL THE FINE WORK YOU'RE DOING. COUNCIL: FOR THE CITY, AND ALL THE STAFF. IT'S, IT'S GREAT, TO BE A PART OF THE CITY, AND WHAT, YOU KNOW, THE DIRECTION IT'S HEADING. COUNCIL: SO I APPRECIATE ALL OF THAT WORK. AND SECOND, I WANTED TO GIVE A QUICK UPDATE ON THE FITNESS COURT, AND ALSO APPRECIATE, YOU KNOW, YOUR SUPPORT WITH THAT PROJECT. YOU KNOW, AS I PURSUED IT, ALONG WITH SOME OTHERS. COUNCIL: SO JUST WANTED TO BRIEFLY, GO OVER A UTILIZATION REPORT THAT THEY'VE, PROVIDED. COUNCIL: SO, IT LAUNCHED OFFICIALLY ON JULY 8TH, LAST YEAR, SO IT'S BEEN ABOUT 6 OR 7 MONTHS. COUNCIL: YOU GOT THAT? OKAY, GOOD. SORRY, I… SORRY, I'M A… COUNCIL: SORRY, I HAVE A… WE HAVE A TEENAGE SON IN THE HOUSE, SO THAT'S… YEAH. I HAD… I HAD TO GET THAT IN THERE. COUNCIL: YES, YES. COUNCIL: ALTHOUGH NOW HE'S GONNA BE EMBARRASSED. COUNCIL: SO, SINCE THERE'S BEEN, YOU KNOW. COUNCIL: THAT AMOUNT OF TIME OF, DATA. COUNCIL: YOU KNOW, DOUG AND I, WITH THE ALSO WORKS, HE'S THE DIRECTOR OF RECREATION HERE AT THE CITY. WE'VE BEEN ON QUARTERLY UPDATE MEETINGS WITH, THE FITNESS COURT, COUNCIL: LIAISONS, AND SO, YOU KNOW, WE'VE BEEN ABLE TO SEE PEOPLE UTILIZING… PEOPLE UTILIZING IT HERE, BUT THEY ALSO HAVE THEIR WAY OF TRACKING UTILIZATION THROUGH THEIR APP AND WHATNOT. SO… SO WHAT THEY DID, AND I'LL… I'LL EMAIL, THE REPORT TO ALL THE COUNCIL MEMBERS AND STAFF, SO YOU CAN HAVE THIS AS WELL, BUT WHAT THEY DO IS THEY GO THROUGH AND, COUNCIL: THEY HAVE DIFFERENT TIERS FOR BASED ON CITIES, POPULATION, AND POPULATION DENSITY. WE FALL IN TIER B, WHICH IS THEIR CATEGORY, FALL IN, AND SO WHAT THEY DO IS THEY, HAVE A NATIONAL AVERAGE FOR OTHER CITIES IN TIER B. COUNCIL: WITH THE USAGE DATA AND HEALTH IMPACTS. SO THE NATIONAL AVERAGE, FOR THE AMOUNT OF TIME SINCE WE'VE LAUNCHED IS AN ESTIMATED 3,360 TOTAL WORKOUTS, SINCE, YOU KNOW, ONE IS OPEN. SO THAT'S THE NATIONAL AVERAGE, AND LINCOLN, THEY CALCULATED, WE'RE AT 5,866. COUNCIL: WHICH IS SIGNIFICANTLY HIGHER THAN THE NATIONAL AVERAGE. COUNCIL: AND IT'S ABOUT 75% HIGHER, 2,500 MORE. SO, I JUST WANTED TO HIGHLIGHT THAT, THAT OUR COMMUNITY IS DEFINITELY USING IT. IT'S, VERY MUCH APPRECIATED AND WELL RECEIVED. COUNCIL: AND THERE'S, YOU KNOW, A LOT OF GROUPS OUT THERE USING IT, AND ONE… ONE GROUP IN PARTICULAR HAS BEEN TRYING TO GET ME OUT THERE, BUT THEY MEET AT, LIKE, 5 IN THE MORNING, AND THAT'S A LITTLE TOO EARLY FOR ME. COUNCIL: SO, MAYBE ONE OF THESE DAYS, IF THEY'RE LISTENING, I'LL MAKE IT OUT THERE WITH THEM. BUT IT'S BEEN FANTASTIC TO SEE THE COMMUNITY USING IT. SO, JUST WANTED TO SAY THANK YOU. COUNCIL: THANK YOU, ERIC, VERY MUCH. COUNCIL: IT'S RIGHT OVER BY MY HOUSE. I DRIVE BY IT EVERY DAY, AND PEOPLE ARE ALWAYS USING IT, AND LITERALLY, I'M NOT JUST SAYING THIS, ERIC, EVERY TIME I DRIVE BY THAT, I'M JUST, I JUST LOVE THIS CORD, IT'S SO GREAT. I KNOW, I'LL GET OUT THERE ONE DAY, BUT NOT AT 5. BUT ANYWAY, I'M STILL VERY THRILLED, AND THANK YOU AGAIN FOR ALL THAT, BUT THANKS FOR THE UPDATE, THAT'S AWESOME, YEAH. ANYONE ELSE? COUNCIL: OKAY? COUNCIL: ANYONE ELSE IN THE AUDIENCE WHO WOULD LIKE TO MAKE A PUBLIC COMMENT? COUNCIL: ALL RIGHT, WE MOVE TO ZOOM. COUNCIL: OKAY, THANK YOU. WE DO HAVE ONE HAND RAISED. COUNCIL: I WILL UNMUTE FRAN NEVIS. COUNCIL: FRAN. COUNCIL: PLEASE PROVIDE YOUR PUBLIC COMMENT. HI! CAN YOU HEAR ME? COUNCIL: YES, WE CAN. OH, GOOD. I JUST WANTED TO SAY THAT, AT THE WOMEN'S CLUB MEETING TODAY, WE HAD 51 MEMBERS PRESENT, AND 3 OF THE, FIREMEN CAME AND TAUGHT US THE DIFFERENCE BETWEEN CARDIAC ARREST AND HEART ATTACKS, AND CHOKING, AND SIGNS TO LOOK FOR. AND THEY BROUGHT SOME DUMMIES AND SHOWED US SOME CPR MOVES, AND WE WERE JUST REALLY APPRECIATED. AND SINCE I WAS GONNA BE ON HERE TONIGHT, I JUST THOUGHT I'D MENTION THAT TO YOU. SO WE WERE REALLY HAPPY TO HAVE THE THREE OF THEM COME TO THE WOMEN'S CLUB. AND THEN DOWN ON OAK TREE LANE, THEY ARE WORKING. THEY'RE WIDENING THE NORTH SIDE, PUTTING IN THE MERGE LANES, AND I IMAGINE WHEN THEY GET THAT DONE, THEN THEY'LL MAYBE MOVE 193 OVER A LITTLE BIT SO THEY CAN WORK ON THE SOUTH SIDE. AND I FINALLY REALIZED WHY YOU DON'T WANT US USING THE RIGHT-HAND TURN LANE ONTO 193, AND IT'S BECAUSE THERE'S NO MERGE LANE THERE. AND THAT'S THE DIFFERENCE. NOT THAT YOU CAN'T SEE WHO'S COMING ON THE LEFT, BUT WE REALLY DON'T HAVE A MERGE LANE. SO ANYWAY, THANKS FOR ALL YOU DO. I'M PROUD TO BE A MEMBER OF THIS COMMUNITY, AND I'M PROUD TO KNOW ALL OF YOU. THANK YOU VERY MUCH. COUNCIL: THANK YOU, FRAN. SEAN, DO WE HAVE ANY UPDATES ON 193 OAK TREE, OR VIN? COUNCIL: EUROPE, YOU'RE UP. COUNCIL: WELL, MR. TONY FRAZIER IS IN THE ROOM, BUT WE HAVE AN APPROVED TRAFFIC CONTROL PLAN. WE'RE JUST WAITING ON THE CONTRACTOR TO PROCURE ALL THE MATERIALS AND EQUIPMENT TO GET IT IN PLACE ASAP. COUNCIL: SO, DEVELOPERS ON BOARD, WE DEFINITELY WANT TO HAVE IT IN PLACE BEFORE, YOU KNOW, EASTER HOLIDAY COMING UP. COUNCIL: I THINK IT'S JUST GETTING ALL THE MATERIALS, COUNCIL: IT'S GONNA, YOU KNOW, WE THINK IT'S GONNA FUNCTION A LOT BETTER WITH AN ALL-WAY STOP. OF COURSE, YOU KNOW, FOR SOME OF THE COMMUTERS, THEY MAY NOT LIKE THAT. COUNCIL: YOU KNOW, THEY'RE GONNA HAVE TO COME TO A STOP AS YOU ENTER INTO THE CITY A COUPLE OF TIMES A DAY. COUNCIL: BUT I TRULY BELIEVE IT WILL BE A LOT SAFER, ESPECIALLY FOR, YOU KNOW, FOR THE CHURCHGOERS AT ST. JOSEPH'S. COUNCIL: WITH ALL THE CONSTRUCTION ACTIVITY ALONG THIS CORRIDOR, AND WITH THE START OF STARTING AS WELL. COUNCIL: YOU KNOW, I THINK IT'S GONNA BE A LOT SAFER. JUST FROM FERRARI RANCH ALL THE WAY TO SIERRA COLLEGE BOULEVARD. COUNCIL: YOU KNOW, HOPEFULLY, YOU KNOW, TRAFFIC WOULD WORK A LOT BETTER, AND PEOPLE ARE NO LONGER COUNCIL: YOU KNOW, GOING 80 MILES AN HOUR OUT THERE. COUNCIL: THANK YOU, BEN. COUNCIL: HOPE DO WE HAVE ANYONE ELSE? COUNCIL: I DO NOT SEE ANYONE ELSE ON ZOOM. COUNCIL: OKAY… THAT CASE WILL CLOSE PUBLIC COMMENT. COUNCIL: ON THE CONSENT, HELP, HELP ME OUT A LITTLE BIT. WE, WE PULLED NUMBER 12, 12… COUNCIL: I. 12, 12I. 12-12I? SEPARATELY. SEPARATELY, OKAY, OKAY, GOOD. COUNCIL: YES, RIGHT, SO WE'RE NOT WORRYING ABOUT THAT. COUNCIL: OKAY, ANYONE ELSE WANT TO PULL ANYTHING? COUNCIL: OFF THE, OKAY? COUNCIL: ALL RIGHT, ANY QUESTIONS FROM THE COUNCIL ON ANY OF THEM? OKAY, NO GOOD ON THAT. MAYOR, JUST A REMINDER, WHOEVER MAKES THAT MOTION, IF THE MOTION CAN BE MADE, REFERENCING THE MODIFICATIONS STATED EARLIER. COUNCIL: FOR CONSENT CALENDAR, PLEASE. SO, I MOVE WE APPROVE THE… HOLD ON ONE SECOND, WE HAVE TO DO ZOOM FIRST, ANYONE IN THE AUDIENCE, AND THEN ZOOM. COUNCIL: OKAY, ANYONE IN THE AUDIENCE? COUNCIL: TO MAKE A COMMENT ON THE… CONSENT COLUMN. COUNCIL: OKAY? NO ONE? ANYONE IN… ON ZOOM? COUNCIL: I DO HAVE A HAND RAISED. ALRIGHT. I THOUGHT WE DID THAT ALREADY, SORRY. COUNCIL: I'LL GO AHEAD AND UNMUTE SCYLLA GREENHOUSE. COUNCIL: ZELLO, PLEASE PROVIDE YOUR PUBLIC COMMENT. HI, MR. MAYOR, JUST HAPPY TO SEE LIBERTY LINCOLN ON THE CONSENT, AND I KNOW THAT'S GONE THROUGH THE PLANNING COMMISSION, A LOT OF WORK'S BEEN DONE ON THAT, SO JUST EXCITED TO, SEE THE GROUNDBREAKING MOVING FORWARD IN THAT COMMUNITY. COUNCIL: IS THAT A SECOND COMMENT? NO, I GUESS NOT, PROBABLY NOT, OKAY. COUNCIL: NO, VERY GOOD. OKAY, VERY GOOD. ANOTHER COMMENT FROM OVER HERE, AND NOW, HOLLY. OKAY, ALRIGHT, SO I MOVE THAT WE APPROVE THE CONSENT AGENDA WITH THE, CORRECTIONS MADE ON 12EAT AND MINUS 12I, BECAUSE WE'RE GOING TO DO THAT SEPARATELY. OKAY. COUNCIL: MOTION AND SECOND. ALL IN FAVOR SAY AYE. AYE. ANY NAYS? COUNCIL: AND ANY ABSTENTIONS? COUNCIL: OKAY, VERY GOOD. SOUNDS LIKE WE'RE… WE'RE GOOD ON THAT. DISCUSSING NOW FOR 12I… MS. HUNT. COUNCIL: GOOD EVENING, MAYOR, COUNCIL MEMBERS, KATHERINE HUNT, YOUR DIRECTOR OF LIBRARY SERVICES. THE ITEM BEFORE YOU IS AN EXCITING ONE, AS PART OF THE 250TH ANNIVERSARY OF THE DECLARATION OF INDEPENDENCE, THE CARNEGIE CORPORATION OF NEW YORK. COUNCIL: DID AWARD FUNDS TO EVERY ACTIVE LIBRARY SYSTEM THAT HAD, AT ONE POINT, A CARNEGIE LIBRARY, REGARDLESS OF WHETHER THAT CARNEGIE STILL PROVIDED LIBRARY SERVICES. COUNCIL: LINCOLN PUBLIC LIBRARY DID RECEIVE THAT, AND SO THE ITEM THAT IS BEFORE YOU IS AN MOU TO ALLOW THE FRIENDS OF THE LINCOLN PUBLIC LIBRARY, AS YOU HEARD EARLIER, HAVE BEEN OUR PARTNERS IN PROVIDING, HELPING SUPPORT AND PROMOTE LIBRARY SERVICES FOR 40 YEARS. COUNCIL: TO MANAGE THOSE FUNDS WITH RESTRICTIONS THAT THEY ARE TO PROMOTE, OR TO… THOSE FUNDS ARE TO SUPPORT LIBRARY SERVICES AND OPERATIONS AS IDENTIFIED BY CITY STAFF. COUNCIL: THIS IS IN LINE WITH OTHER AGREEMENTS THAT WE HAVE WITH THE FRIENDS OF THE LINCOLN LIBRARY, ESPECIALLY WITH FUNDS LIKE THESE THAT WERE NOT SOLICITED. THIS WAS NOT A GRANT. WE DO NOT HAVE A PROJECT IDENTIFIED IN THE CURRENT CITY BUDGET. COUNCIL: THIS MOU ALLOWS US TO BE A LITTLE BIT MORE NIMBLE IN MEETING THE COMMUNITY'S NEEDS WHEN AND HOW WE IDENTIFY THOSE. SO IF YOU HAVE ANY QUESTIONS, I AM HAPPY TO ANSWER THOSE. COUNCIL: OTHER QUESTIONS FOR MY COLLEAGUES? COUNCIL: OKAY, ABSOLUTELY. COUNCIL: GOOD MONEY, WITHOUT IT, WITHOUT IT, WITHOUT A DOUBT. WE'LL TAKE MY… OKAY, ANY… COUNCIL: COMMENTS FROM THE AUDIENCE ON THIS ITEM. COUNCIL: OKAY, YOU GO ONCE, TWICE, THREE TIMES, ANYONE ON ZOOM? COUNCIL: MR. MAYOR, I DO NOT SEE ANYONE ON ZOOM THAT WISHES TO PROVIDE PUBLIC COMMENT. OKAY, VERY GOOD, THANK YOU. OKAY, LET'S TAKE A MOTION ON ITEM NUMBER 12I. COUNCIL: SO MOVED. OKAY. COUNCIL: SECOND. COUNCIL: MOVED AND SECOND. ANY COMMENTS? NO DISCUSSION? OKAY, ALL IN FAVOR SAY AYE. AYE. OPPOSED, NAY. COUNCIL: NO NAYS, ABSTENTIONS. OKAY? COUNCIL: EXCELLENT. THANK YOU. THANK YOU VERY MUCH. EXCELLENT. EXCELLENT, EXCELLENT, EXCELLENT. COUNCIL: OKAY. ITEM 13A, ADOPT A RESOLUTION APPROVING THE TENTATIVE MAP… PARCEL MAP WITH PROJECT-SPECIFIC TYPICAL CONDITIONS OF APPROVAL. COUNCIL: FOR THE PROPOSED, LAVELLE, LEVEL NORTH PROJECT. NITA, YOU'RE GOING TO DO AN INTRODUCTION? I AM, BUT BEFORE I DO THAT, EVEN, WE'RE ACTUALLY GOING TO ASK THAT WE PUSH THIS TO, AFTER GENERAL BUSINESS, WE'RE, PRINTING SOME ATTACHMENTS, FOR THE ITEM AT THE MOMENT. COUNCIL: OKAY, GENERAL BUSINESS THEN. 14A, TRAIN TOWN DISCUSSION. COUNCIL: SURE, THANK YOU, MAYOR. GOOD EVENING, COUNCIL. COUNCIL: SO, JUST REAL QUICK, THIS IS… YOU KNOW, I'D SAY, IN MY CAREER, 1% OF THE AGENDA ITEMS I GET TO PRESENT ARE ACTUALLY WHAT I WOULD CALL SORT OF FUN, AND THIS IS THAT 1%. COUNCIL: AND I MEAN OBJECTIVELY FUN, NOT, LIKE, FUN TO SOMEONE LIKE ME. COUNCIL: SO, WE WERE CONTACTED BY THE UNION PACIFIC IN MARCH, EARLY MARCH, ACTUALLY, LETTING US KNOW THAT LINCOLN HAD BEEN CHOSEN AS A STOP ON THE COAST TO COAST TOUR, WHICH WAS, WHICH IS, CELEBRATING AMERICA'S 250TH ANNIVERSARY. COUNCIL: THE TRAIN TOUR IS BEING LED BY THE LEGEND… LEGENDARY BIG BOY NUMBER 4014 LOCOMOTIVE. COUNCIL: WHICH IS THE WORLD'S LARGEST OPERATIVE STEAM, LOCOMOTIVE, ALONG WITH SEVERAL HISTORICAL PASSENGER CARS THAT ARE GONNA BE TOWING IN. COUNCIL: FLEET. COUNCIL: AND, IN CASE YOU'RE JUST SORT OF INTERESTED ON A LITTLE BIT OF THE HISTORY REAL QUICKLY, THERE WERE 25 OF THESE ENGINES, COMMISSIONED BY THE UNION PACIFIC RAILROAD. COUNCIL: THE FIRST OF WHICH WAS DELIVERED IN 1941. COUNCIL: THESE MASSIVE LOCOMOTIVES WERE BUILT TO HAUL HEAVY EQUIPMENT IN SUPPORT OF THE WAR EFFORT, NORMALLY OPERATING IN UTAH AND WYOMING. COUNCIL: THEY'RE 133 FEET LONG AND WEIGH ABOUT 1.2 MILLION POUNDS, AND DUE TO THEIR GREAT LENGTH, THE FRAMES OF THE BIG BOY ARE HINGED, OR ARTICULATED, TO ALLOW THEM TO NEGOTIATE CURVES. A LITTLE DIFFERENT THAN HOW ENGINES ARE BUILT AND OPERATE TODAY. COUNCIL: I WON'T GO INTO ALL THE OTHER TECHNICAL DRIVING DETAILS OF IT, BUT IT'S ALL INCLUDED IN YOUR REPORT, AND ALSO A LINK IF YOU'RE REALLY A TRAIN ENTHUSIAST AND YOU WANT TO KNOW ABOUT IT. SUFFICE TO SAY, THIS IS ESSENTIALLY ONE OF THE MOST FAMOUS TRAINS IN AMERICA, AND ONE OF THE MOST FAMOUS TRAINS THAT ACTUALLY STILL IS ACTIVE IN SOME USE, AT LEAST IN CEREMONIAL WAYS. COUNCIL: AND IN SPEAKING WITH THE UP, IF YOU DON'T KNOW MUCH ABOUT TRAIN CULTURE, THERE IS A WHOLE SUBCULTURE, AS THERE IS WITH MANY THINGS, OF PEOPLE THAT ARE FANATICS OVER THIS, AND… COUNCIL: SO THEY'RE BASICALLY STARTING THIS TOUR, IN WYOMING, AND THEY'RE GONNA END IN ROSEVILLE, AND LINCOLN WAS CHOSEN AS A STOP. COUNCIL: PARTIALLY BECAUSE THE UNION PACIFIC HAS DECIDED THAT THEY WOULD LIKE TO HONOR LINCOLN AS A… DESIGNATED AS A TRAIN TOWN, WHICH IS A DESIGNATION THAT THEY'VE CREATED FOR A COUPLE DOZEN COMMUNITIES IN A FEW DIFFERENT STATES THAT HAVE A HISTORICAL CONNECTION TO THE RAILROAD THAT DATES BACK WELL OVER 100 YEARS, IN OUR CASE. COUNCIL: WHICH IS A VERY NICE HONOR, BECAUSE, IF YOU KNOW ANYTHING ABOUT LINCOLN'S HISTORY, YOU KNOW, SOME CITIES ARE SIGHTED AND DEVELOPED BECAUSE THEY'RE ON A COASTLINE, OR THEY'RE NEAR A PORT, OR THEY'RE NEAR A LARGE BODY OF FRESH WATER. COUNCIL: AND A VARIETY OF OTHER STRATEGIC REASONS. LINCOLN, WAS PARTIALLY BECAUSE WE WERE ADJACENT TO A RAILROAD, AND SO COMMERCE STARTED TO BUILD AROUND THE RAILROAD. COUNCIL: AND, FOR… COUNCIL: PROBABLY CLOSE TO 65 YEARS, LONGER THAN THAT, PROBABLY, THE RAILROAD WAS THE KEY ECONOMIC DRIVER. IT'S ONE OF THE REASONS THAT GLADI AND MCBEAN ENDED UP HERE, AND A NUMBER OF OTHER OF OUR INDUSTRY, BECAUSE THEY NEEDED ACCESS TO THE RAIL SYSTEM. COUNCIL: SO IT'S A HUGE PART OF OUR HISTORY, AND WE THINK IT'S VERY APPROPRIATE. THEY'RE ACTUALLY GOING TO PRESENT THE CITY COUNCIL WITH A SIGN THAT WE CAN HANG HERE IN CITY HALL. COUNCIL: AND JUST SORT OF CELEBRATE OUR HISTORY. THE MORE COOL COMPONENT ABOUT IT IS ON APRIL 9TH, AT 4.30, FOR EXACTLY 15 MINUTES, THEY'RE GOING TO STOP AT THE INTERSECTION OF 7TH AND, ALMOST LINCOLN BOULEVARD, RIGHT NEXT TO THE POLICE STATION. COUNCIL: AND THEY'RE GONNA PULL THE LOCOMOTIVE UP AND STOP THERE, AND THEY'RE GOING TO DO A QUICK PRESENTATION TO THE CITY COUNCIL. THERE'LL BE OPPORTUNITY FOR COMMUNITY MEMBERS TO GET PICTURES. NO, YOU CANNOT GET ON THE TRAIN, AND NO, YOU CANNOT EVEN TOUCH THE TRAIN. COUNCIL: BUT, I WOULD SAY TO THOSE CITIZENS THAT ARE INTERESTED IN TAKING YOUR KIDS OUT TO CHECK IT OUT, I'VE SEEN SIMILAR THINGS, AND IF YOU HAVEN'T SEEN A REAL STEAM ENGINE FIRE UP AND MOVE, IT'S PRETTY COOL. IT'S LIKE THE MOVIES. COUNCIL: AND… BUT I WOULD ALSO SAY THAT MAKE SURE YOU GET THERE EARLY AND FIND SOME STREET PARKING, PROBABLY ON THE WESTERN SIDE COUNCIL: OF, 7TH STREET MOVING MORE TOWARDS THE HIGH SCHOOL, BECAUSE WE EXPECT LOTS OF FOLKS THAT ARE NOT NECESSARILY RESIDENTS TO BE FOLLOWING THIS TRAIN. COUNCIL: SOME PEOPLE FOLLOW IT FROM WYOMING AND LITERALLY STOP WITH IT EVERY, LIKE, YOU KNOW, YOU'RE FOLLOWING THE GRATEFUL DEAD OR SOMETHING. COUNCIL: SO, IT'S PRETTY COOL. COUNCIL: AND IT'S A, YOU KNOW, GREAT HONOR TO HAVE IT STOP HERE, ESPECIALLY SINCE, YOU KNOW, THEY'RE PASSING THROUGH COUNCIL: DOZENS AND DOZENS OF COMMUNITIES ALONG THE WAY, AND THERE'S NO REQUEST FOR DIRECTION, OR FOR A SPECIFIC DIRECTION, ALTHOUGH IF YOU'D LIKE TO PROVIDE ADDITIONAL, YOU CERTAINLY CAN. NO FISCAL IMPACT TO THIS, WE'VE COORDINATED SOME STREET CLOSURES WITH THE UP, AND FUN FACT, THE UP ACTUALLY HAS THEIR OWN SWORN POLICE DEPARTMENT. COUNCIL: WHICH, COUNCIL: THE CHIEF HAS BEEN WORKING, WITH, SO WE MAKE SURE THAT THIS IS SAFE FOR EVERYONE, AND IT'S A VERY QUICK EVENT, SO MAKE SURE YOU GET THERE EARLY, AND THEN THEY'LL BE OUT OF THERE IN 15 MINUTES. THEY'RE VERY, SCHEDULE-ORIENTED. YEAH, I CAN'T… WE CAN'T STRESS… COUNCIL: ENOUGH, THE FACT, TO GET THERE EARLY, BECAUSE THEY WILL ONLY BE HERE FOR 15 MINUTES, WITHOUT A DOUBT. THEY WILL DEPART RIGHT ON TIME. COUNCIL: AND IT'S, THERE ARE… PEOPLE FROM… I WAS TALKING TO THEIR PUBLIC AFFAIRS PEOPLE. COUNCIL: APPARENTLY, THERE ARE FOLKS COMING FROM EUROPE. COUNCIL: JUST FOR THIS EVENT. YEP. RIGHT, SO IT'S A BIG DEAL. IT'S A BIG DEAL. AND I DON'T THINK IT'S SEMEN, IT'S ACTUALLY DIESEL AT THIS POINT. YEAH. IT WAS… COUNCIL: COAL, I GUESS IT WAS COAL AT ONE… COAL AT ONE POINT, BUT NOW IT'S DIESEL, BUT, YEAH, I'M LOOKING FORWARD TO THAT. I THINK WE'RE ALL LOOKING FORWARD TO IT, BUT FOR EVERYONE WHO I HAVE AN INTEREST IN IT, PLEASE GET THERE EARLY. PARKING IS GOING TO BE DIFFICULT, BUT OUR POLICE CHIEF AND THE FIRE, AND THE FIRE DEPARTMENT AND EVERYONE WILL BE OUT THERE TO MAKE SURE THAT EVERYONE, EVERYONE IS SAFE. COUNCIL: WE'RE ALSO COORDINATING WITH THE… WITH THE LINCOLN CHAMBER OF COMMERCE TO HAVE SOME FUN STUFF GOING ON AT THE SAME TIME, SO… COUNCIL: DEPARTS AT 4.45, AND HOPEFULLY PEOPLE WILL COME AND WILL STAY AND ENJOY THEMSELVES WITH LINCOLN WINE AND FOOD AND BEVERAGES. SO THAT'LL BE FUN. IT'LL BE GREAT. I WAS GONNA SAY, ALL THOSE PEOPLE FROM EUROPE CAN COME SPEND MONEY IN LINCOLN. THAT'S RIGHT. COUNCIL: YEP. GOOD. ANY OTHER QUESTIONS OR COMMENTS ON IT? THIS IS GONNA BE COOL. COUNCIL: YES? COUNCIL: YEP. COUNCIL: SEAN, VERY, VERY GOOD. COUNCIL: OKAY, ITEM 14B, ADOPT A RESOLUTION APPROVING THE SUCCESSOR MEMORANDUM OF UNDERSTANDING BETWEEN THE INTERNATIONAL ASSOCIATION OF FIREFIGHTERS. COUNCIL: LOCAL 522, LINCOLN PROFESSIONAL FIREFIGHTERS ASSOCIATION, AND THE CITY OF LINCOLN, AND RELATED SALARY SCHEDULES, VERONICA, YOU ARE. COUNCIL: MAYOR, GOOD EVENING, COUNCIL MEMBERS. THE ITEM BEFORE YOU, AS THE MAYOR SAID, IS A REQUEST FOR APPROVAL OF THE SUCCESSOR MEMORANDUM OF UNDERSTANDING, OR MOU. COUNCIL: BETWEEN THE CITY AND OUR FIREFIGHTERS. COUNCIL: THEY ARE REPRESENTED BY THE INTERNATIONAL ASSOCIATION OF FIREFIGHTERS, WHICH IS LOCAL 522. COUNCIL: THIS BARGAINING UNIT INCLUDES 27 EMPLOYEES. COUNCIL: CONSISTING OF FIRE CAPTAINS, ENGINEERS, AND FIREFIGHTERS. COUNCIL: THE GROUP'S CURRENT AGREEMENT IS SET TO EXPIRE ON MARCH 31ST, AFTER 5 YEARS. COUNCIL: THE PROPOSED SUCCESSOR AGREEMENT IS FOR A 15-MONTH TERM, RUNNING FROM APRIL 1 THROUGH JUNE 30TH, 2027. COUNCIL: SO OVER THE PAST 5 MONTHS, THE CITY AND THE ASSOCIATION MET AND CONFERRED IN GOOD FAITH. COUNCIL: A TENTATIVE AGREEMENT WAS REACHED ON FEBRUARY 16TH, AND HAS SINCE BEEN RATIFIED BY BOTH PARTIES. COUNCIL: THE KEY PROVISIONS OF THIS AGREEMENT INCLUDE A 3% WAGE INCREASE EFFECTIVE FOLLOWING COUNCIL ADOPTION. COUNCIL: AND A 2% INCREASE EFFECTIVE JANUARY 2027. THERE'S ALSO AN INCREASE TO BILINGUAL PAY FOR THOSE CERTIFIED FROM $75 TO $100 PER MONTH. COUNCIL: AND ALSO, THERE'S A, ELIMINATION OF A 2.5% PREMIUM THAT THE FIREFIGHTERS WERE RECEIVING AFTER SO MANY HOURS OF OUT-OF-CLASS PAY. COUNCIL: AND IT… THIS WILL HELP ADDRESS LONG-TERM COST EXPOSURE FOR THE CITY. COUNCIL: THE TOTAL ESTIMATED FISCAL IMPACT OF THE AGREEMENT IS APPROXIMATELY $190,000 OVER THE 15-MONTH TERM. FOR THIS FISCAL YEAR, IT'S $32,000, WHICH CAN BE ABSORBED WITHIN THE FIRE DEPARTMENT'S BUDGET. COUNCIL: AND I DO WANT TO NOTE THAT, BASED ON THE REVIEW OF THE CURRENT MARKET, THESE CLASSIFICATIONS ARE CURRENTLY BETWEEN 8% AND 25% BELOW MARKET, SO THIS IS A SMALL STEP, YOU KNOW, TO REMEDY THAT GAP. COUNCIL: BUT, RIGHT NOW, IT'S PROBABLY THE BEST APPROACH, TO REMAIN FISCALLY RESPONSIBLE WHEN, MAKING THESE INCREASES. COUNCIL: SO OVERALL, THIS AGREEMENT REFLECTS COUNCIL'S DIRECTION DURING NEGOTIATIONS, MAKES INCREMENTAL PROGRESS TOWARDS THE MARKET ALIGNMENT. COUNCIL: AND ALSO MAINTAINING, LIKE I SAID, FISCAL RESPONSIBILITY. COUNCIL: AND SO WE RECOMMEND THAT YOU APPROVE THE SUCCESSOR MOU AND ADOPT THE ASSOCIATED SALARY SCHEDULES. AND I'M HAPPY TO ANSWER ANY QUESTIONS YOU MAY HAVE. COUNCIL: THANK YOU, VERONICA. QUESTIONS FOR MY COLLEAGUES? COUNCIL: I'VE GOT NO… DO WE HAVE ANY COMMENTS? ANY CARDS? COUNCIL: OKAY, ANYONE ON ZOOM? COUNCIL: I DO NOT SEE ANY PUBLIC COMMENTS THROUGH ZOOM. COUNCIL: AND ALSO CHECKING IN THE AUDIENCE. COUNCIL: WE'RE ALL GOOD? NOPE. COUNCIL: ALRIGHT, VERY GOOD. COUNCIL: DO I HAVE, MOTION ON THIS? COUNCIL: I'LL MOVE TO ADOPT RESOLUTION PROVING… COUNCIL: THANK YOU, BEN. SECOND. SECOND OVER THERE. DISCUSSION? OKAY. COUNCIL: ALL IN FAVOR SAY AYE. AYE. AYE. OPPOSED? SAY. COUNCIL: AND ANY ABSTENTIONS. SEE, I'M GETTING GOOD, DOUG. I'M GETTING GOOD, DOUG. COUNCIL: OKAY, VERY GOOD. IN THAT CASE, WE APPROVE. THANK YOU VERY MUCH. THANKS FOR ALL YOUR WORK ON THAT, VERONICA. YEAH, VERY GOOD, YEAH. COUNCIL: THAT'S BEEN A LONG TIME IN COMING, AND I THINK IT'S… I THINK IT'S A GOOD AGREEMENT. COUNCIL: OKAY, ITEM 14C, ADOPT A RESOLUTION AUTHORIZING THE CITY MANAGER TO ENTER INTO A LEGAL SERVICES AGREEMENT WITH WHITE BRENNER. COUNCIL: MR. SCULLY. COUNCIL: THANK YOU, MAYOR. COUNCIL: DOUG WHITE AND NUBIA GOLDSTEIN HAVE STEPPED OUT OF THE ROOM FOR YOUR CONSIDERATION OF THIS ITEM, JUST TO ENSURE THAT THERE'S, COUNCIL: NO APPEARANCE OF CONFLICT. COUNCIL: SO, I'LL GO THROUGH THIS RELATIVELY QUICKLY, AND WE CAN GET INTO MORE DETAIL IF YOU'D LIKE. THE CITY OF, CITY OF LINCOLN CITY ATTORNEY'S OFFICE HAS RECENTLY UNDERGONE A STAFFING CHANGE, AS YOU MENTIONED AT THE BEGINNING OF THIS MEETING. WHILE THE CITY COUNCIL DETERMINES THE BEST, PATH FORWARD FOR, PERMANENT… COUNCIL: LEGAL SERVICES. INTERIM CITY ATTORNEY SERVICES CAN BE PROVIDED BY AN OUTSIDE LAW FIRM. COUNCIL: STAFF HAVE IDENTIFIED WHITEBRENNER LLP AS A LAW FIRM THAT CAN PROVIDE THOSE SERVICES, AND HAVE PROVIDED AN INTERIM AGREEMENT FOR SERVICES WHICH IS ATTACHED TO YOUR AGENDA. COUNCIL: AS I MENTIONED, THE AGREEMENT IS INTERIM IN NATURE, WITH A DEFINED START DATE OF MARCH 24TH, AND AN UNDEFINED ENDING DATE TO ENSURE FLEXIBILITY DEPENDING ON HOW COUNSEL IN THE FUTURE MAY DECIDE TO DICTATE LONG-TERM DIRECTION FOR LEGAL SERVICES TO THE ORGANIZATION. COUNCIL: WHITE BRENNER HAS A LONG HISTORY OF MUNICIPAL LEGAL REPRESENTATION IN INCORPORATED JURISDICTIONS ACROSS THE STATE OF CALIFORNIA, AND NOT JUST INCORPORATED JURISDICTIONS, ALSO SPECIAL DISTRICTS, COUNTIES, ETC. COUNCIL: THEIR FIRM HAS A NUMBER OF SUBJECT MATTER EXPERTS IN MANY KEY AREAS THAT WE COMMONLY HAVE NEEDS FOR HERE AT THE CITY OF LINCOLN, SUCH AS PUBLIC SAFETY, WATER, SEWER. COUNCIL: REFUSE UTILITIES, BROWN ACT COMPLIANCE, LITIGATION, LAND USE, ETC. COUNCIL: ESSENTIALLY ALMOST EVERYTHING THAT YOU WOULD NEED, TO HAVE, LEGAL ASSISTANCE. THEY HAVE SOMEONE OR A GROUP OF THEM THAT WORK ON THIS KIND OF THING FOR A VARIETY OF JURISDICTIONS. COUNCIL: THE AGREEMENT APPOINTS THE FIRM AS INTERIM CITY ATTORNEY TO PROVIDE LEGAL SERVICES AS REQUESTED BY THE CITY, INCLUDING WORKING WITH AND SUPERVISING OUR DEPUTY CITY ATTORNEY, WHO IS SITTING BEHIND ME. COUNCIL: UNDER THE AGREEMENT, DOUG WHITE AND NUBIA GOLDSTEIN WOULD SERVE AS INTERIM CITY ATTORNEY AND, INTERIM ASSISTANT CITY ATTORNEY, RESPECTFULLY, AND WOULD BE THE PRIMARY CONTACTS, FOR LEGAL SERVICES FOR THE CITY. COUNCIL: MOVING FORWARD. THEY CAN TELL YOU MORE ABOUT THEMSELVES AT SOME POINT IF YOU'D LIKE, OR YOU CAN JUST GOOGLE THEM. DOUG AND NUBIA BOTH HAVE BEEN CITY ATTORNEYS FOR A LONG TIME FOR A NUMBER OF DIFFERENT JURISDICTIONS. COUNCIL: AND BOTH, I BELIEVE, ARE, LOCAL, MCGEORGE SCHOOL OF LAW GRADS, COUNCIL: ALTHOUGH THAT IS SOME TIME AGO NOW. COUNCIL: REAL QUICKLY, JUST IN TERMS OF SERVICES, THIS IS OBVIOUSLY PROVIDING LEGAL ADVICE AND CONSULTATION AS REQUESTED BY MYSELF AND CITY STAFF. COUNCIL: ATTENDANCE AT CITY COUNCIL MEETINGS, COORDINATION OF AND MANAGEMENT OF ANY OUTSIDE COUNSEL THAT WE MAY NEED. COUNCIL: THEY WILL BE REVIEWING ANY DOCUMENTS, CONTRACTS, AGREEMENTS, MEMORANDA, ET CETERA, THAT, THAT, IS, HEARD BY CITY COUNCIL OR JUST CIRCULATED, AT A STAFF LEVEL. COUNCIL: THEY CONSULT ON THE SALE AND PURCHASE OF, PRIVATE PROPERTY, COUNCIL: GUIDANCE RELATED TO THE BROWN ACT, POLITICAL REFORM ACT, PUBLIC RECORDS ACT, PROPOSITION 218, AND OTHER LEGAL REQUIREMENTS, AND THEY'LL REPRESENT THE CITY IN ANY LEGAL OR REGULATORY ACTIONS IF NEEDED. COUNCIL: THE… COUNCIL: RATES FOR THE CITY ATTORNEY ARE CHARGED AT A BLENDED RATE FOR ALL ATTORNEYS, INCLUDING PARTNERS, COUNSELS, AND ASSOCIATES. COUNCIL: DEPENDING ON THE NATURE OF THEIR WORK, THEIR RATE IS FOR GENERAL LEGAL SERVICES, SO THAT WOULD BE, FOR EXAMPLE, THIS MEETING, WHEN THEY'RE ADVISING ON MATTERS WITH THE CITY COUNCIL THAT ARE GENERAL IN NATURE, THAT RATE IS $250 AN HOUR. SPECIAL COUNSEL LEGAL SERVICES WOULD BE, COUNCIL: THINGS THAT ARE MUCH MORE SPECIFIC IN NATURE, SO LAND USE, LITIGATION, WATER, THINGS THAT ARE COMPLEX AND REQUIRE SUBJECT MATTER EXPERTISE. COUNCIL: IT IS BILLED AT $350 AN HOUR, AND THEN REIMBURSABLE LEGAL SERVICES, WHICH IS WHEN A DEPOSIT IS PAID AND SOME THIRD PARTY IS PAYING FOR OUR LEGAL EXPENSES. COUNCIL: FOR EXAMPLE, IN CERTAIN… COUNCIL: INSURANCE-RELATED LAWSUITS, DEVELOPMENT, ET CETERA, THOSE, BILLINGS ARE AT $475 AN HOUR. WE FIND THAT THESE ARE GENERALLY STANDARD, DEPENDING ON WHERE YOU LOOK. THERE'S A NUMBER OF MUNICIPAL LAW FIRMS THAT PROVIDE THIS SORT OF WORK. IT IS WITHIN THE RANGE OF WHAT WE TYPICALLY SEE. COUNCIL: THERE… THE RATES ARE ADJUSTED JANUARY 1ST OF EACH YEAR IN ACCORDANCE WITH CPI INCREASES FOR THE PRECEDING PERIOD, AND A 2.5% TECHNOLOGY FEE IS ASSESSED, ALSO STANDARD. COUNCIL: APPROVAL OF THE AGREEMENT IS ESTIMATED TO HAVE A NEUTRAL EFFECT ON THE CURRENT BIENNIUM CITY BUDGET. THE CITY ATTORNEY'S DEPARTMENT HAS BUDGETED FUNDS, AND STAFF WILL WORK TO ENSURE THAT FUNDS COUNCIL: SPENT ON THOSE SERVICES STAY WITHIN THE APPROVED AMOUNT. WITH THAT SAID, AS WE KNOW, LEGAL… THE LEGAL WORLD IS UNPREDICTABLE, AND WHAT, YOU MAY THINK YOU HAVE IT ALL BUDGETED APPROPRIATELY ONE YEAR, AND THEN A LAWSUIT COMES UP YOU WERE NOT EXPECTING, OR SOME OTHER COMPLEX MATTER. COUNCIL: AND SO, IF THAT OCCURS AND WE NEED TO MAKE BUDGET AMENDMENTS, WE'LL MAKE THOSE APPROPRIATELY, BUT OUR INTENT IS TO HAVE NO NET DIFFERENCE TO WHAT WAS ALREADY BUDGETED FOR LEGAL SERVICES IN OUR CURRENT BUDGET. COUNCIL: AND THAT SORT OF WRAPS UP THE DETAILS OF THE AGREEMENT. I'D BE HAPPY TO ANSWER ANY QUESTIONS OR TALK MORE BROADLY ABOUT IT IF YOU'D LIKE. COUNCIL: JUST AS… JUST AN OBSERVATION THAT, THEY WILL BE HERE, ON SITE. COUNCIL: BUT THE OTHER THING THAT WE CHATTED… TALKED ABOUT WAS THAT COUNCIL: WHILE THEY ARE HERE, IF THEY ARE NOT WORKING ON… BECAUSE THEY'RE ON AN HOURLY BASIS, IF THEY'RE NOT WORKING ON A CITY OF LINCOLN PROJECT, THEN WE'RE NOT BEING… WE'RE NOT CHARGED, IT'S BECAUSE THEY'RE HERE. THAT'S RIGHT. THERE'S NO, HANGOUT AROUND THE WATER COOLER CHARGING. IT… COUNCIL: WHEN THEY ARE WORKING AS AN ATTORNEY, WE ARE CHARGED, AND, OTHERWISE, OTHERWISE WE AREN'T, SO… COUNCIL: WE'RE ACTUALLY PRETTY USED TO THAT AT A STAFF LEVEL, EVEN WITH IN-HOUSE CITY ATTORNEYS, BECAUSE SOMETIMES WE HAD TO USE EXTERNAL COUNSEL FOR A VARIETY OF THINGS, AND SO WE WERE AWARE ABOUT HOW TO BE CAREFUL ABOUT MAKING SURE THAT WE'RE ASKING FOR THE HELP WHEN WE NEED IT, AND NOT ON EVERYTHING WE MAY NEED. COUNCIL: ANOTHER QUESTION FOR MY COLLEAGUES. COUNCIL: OR COMMENT. OKAY, NO QUESTIONS? COMMENT IS THAT, COUNCIL: I'VE BEEN VERY IMPRESSED WITH THE WORK SO FAR. COUNCIL: AND I'M HAPPY WITH WHAT THEY'RE DOING, AND SO… I'M… I'M SUPPORTIVE. COUNCIL: DON'T HAVE ANY QUESTIONS? MAKE A COMMENT. I DON'T HAVE ANY QUESTIONS EITHER, BUT I… I'VE BEEN VERY IMPRESSED WITH THE LEVEL OF SERVICE AND WORK THAT THEY'VE BEEN DOING SINCE THEY'VE BEEN HERE. IT'S REALLY IMPRESSIVE, SO I'M VERY COMFORTABLE WITH, KEEPING THEM COUNCIL: I'M GRATEFUL THAT THE… THAT, THE… IN THIS TRANSITION, THAT… IT'S BEEN… GONE? COUNCIL: OKAY. YEAH, I THINK THAT THEY'VE CERTAINLY DEMONSTRATED THAT THEY JUMPED IN. THEY'RE ANSWERING ALL OUR QUESTIONS. COUNCIL: THEY CERTAINLY, THEY SEEM TO KNOW WHAT THEY'RE DOING, WHICH IS VERY GOOD. WHAT I LIKE, ESPECIALLY, IS THE RANGE OF SERVICES THAT THEY HAVE WITHIN THEIR OWN FIRM. IT'S VERY DIFFICULT FOR ONE INDIVIDUAL OR TWO INDIVIDUALS TO HAVE, YOU KNOW, TO BE AN EXPERT IN ALL AREAS. COUNCIL: IF YOU DON'T HAVE THAT EXPERTISE, YOU HAVE TO GO OUT AND BUY THAT EXPERTISE. THEY HAVE IT WITHIN THEIR FIRM. I THINK THERE ARE 25 MEMBERS OF THEIR FIRM, I THINK, ALL TOGETHER. THEY ARE… THEIR HEADQUARTERS IS IN SACRAMENTO, DOWNTOWN SACRAMENTO, AND I THINK DOUG LIVES IN ROSEVILLE. COUNCIL: SO, IT'S, THIS IS VERY GOOD. OKAY, VERY GOOD. PUBLIC COMMENTS OVER HERE. ANYONE IN THE AUDIENCE? COUNCIL: CHAPMAN. COUNCIL: BE CAREFUL WHEN YOU'RE DRIVING UP, SIR. COUNCIL: THANK YOU, MR. MAYOR, COUNCIL MEMBERS, CITY STAFF, AS THOSE HERE, APPRECIATE THEM COMING OUT. COUNCIL: CORRECT ME IF I'M WRONG, BUT I BELIEVE THE LAST HIRING OF THE CITY ATTORNEY WAS THE FIRST TIME THAT THE CITY HAD ACTUALLY HAD AN… THEY WERE A CITY EMPLOYEE, RATHER THAN WHAT WE'RE TALKING ABOUT IN OUR FIRM. COUNCIL: SO, A COUPLE OF COMMENTS. ONE, DO WE HAVE ENOUGH DATA OVER THAT 8 YEARS IN ORDER TO DETERMINE COUNCIL: THE BIG SALES PITCH, I REMEMBER WHEN WE WERE HERE GOING THROUGH THIS, AND I KNOW OF ANOTHER TOWN THAT WENT THROUGH THIS AS WELL, AND THE COMMENT WAS, ABSOLUTELY, YOU GET SOMEBODY IN-HOUSE AND THEY'RE THE EMPLOYEE, WE'RE GONNA SAY GOBS OF MONEY. COUNCIL: I DON'T KNOW WHETHER THAT IS OR NOT TRUE, BUT IT WOULD BE VERY HELPFUL TO FIND OUT. COUNCIL: IF THAT IS OR ISN'T, BECAUSE I WOULD HOPE THAT WE HAVEN'T JUST CLOSED THE DOOR AND GOING BACK TO WHAT WE HAVE, AS OPPOSED TO, IF WHAT I'M HEARING CORRECTLY, IS IT IS MUCH BETTER, AND I'VE SEEN THIS THROUGHOUT THE YEARS, WHERE YOU HAVE AN INDIVIDUAL THAT IS ASSIGNED COUNCIL: TO US, AND THEN THEY HAVE… THE CAVEAT OF INFORMATION. COUNCIL: SO, I WOULD HOPE THAT WE'RE LOOKING AT THAT AS A POSSIBILITY, BECAUSE… AND THEN, BOTTOM LINE IS SIMPLY CHECKING THE DOTS AND SAY. COUNCIL: DID WE SPEND TOO MUCH, OR WERE WE OVER WHAT WE SHOULD HAVE BEEN, AND SHOULD WE GO BACK TO WHERE WE WERE? I WOULD HOPE THAT WE'RE LOOKING AT THAT FROM A REAL EX… REAL EXHIBIT OF… COUNCIL: TRYING TO STRETCH THOSE FIRMS AS MUCH AS POSSIBLE, I THINK IS REAL IMPORTANT. SO, IT'S IMPORTANT TO ME TO FIND OUT COUNCIL: WHAT WE'VE SPENT IN THOSE 8 YEARS ON LEGAL, AND KEEPING IN MIND THAT NOT EVERY ATTORNEY HAS EVERYTHING, BECAUSE THERE'S JUST SO MANY AVENUES IN WHICH TO GO. BUT IT WOULD BE HELPFUL TO FIND OUT FOR SURE, IS THAT THE WAY TO GO, OR IS, DO WE GO BACK THE WAY THE TRADITIONAL WAY AND HANDLE IT FROM THERE? THANK YOU. THANK YOU, BYRON. COUNCIL: YEAH, SO, I MEAN, I THINK BYRON KIND OF DRILLED DOWN TO, LIKE, SOMETHING THAT THE COUNCIL'S GONNA HAVE TO EVALUATE IN THE NEXT… CO
MINUTES CITY OF LINCOLN CITY COUNCIL, PUBLIC FINANCE AUTHORITY and REDEVELOPMENT SUCCESSOR AGENCY Regular Meeting March 24, 2026 1. CLOSED SESSION MEETING – 4:30pm 1.A CONFERENCE WITH LABOR NEGOTIATORS: Pursuant to Government Code Section §54957.6 City Designated Representative: Veronica Rodriguez Employee Organization: Classified, Local 39 Employee Group 1.B CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Gov. Code Section, §54956.9(d)(2): Two (2) Potential Cases 2. CALL TO ORDER -The meeting was called to order by Mayor Pearl at 4:31pm at City Hall, 600 6th Street, Lincoln, CA and offered virtually on Zoom with a Live Stream on the City of Lincoln YouTube Channel and WAVE Channel 18. 3. ROLL CALL Councilmembers present: Mayor Richard Pearl Holly Andreatta Ben Brown Whitney Eklund *arrived at 4:37pm John Reedy *arrived at 4:43pm 4. PUBLIC COMMENT ON CLOSED SESSION There was no public comment. GENERAL SESSION – 6:00pm The meeting was conducted in person at City Hall, 600 6th Street, Lincoln, CA, and virtually on Zoom with a Live Stream on the City of Lincoln YouTube Channel and WAVE Channel 18. 5. CALL TO ORDER by Mayor Pearl at 6:02pm. 6. ROLL CALL: Councilmembers present: Mayor Richard Pearl Holly Andreatta Ben Brown Whitney Eklund John Reedy 7. REPORT FROM CLOSED SESSION (if applicable) – by vote of 5-0, Council authorized a settlement with Hartford Insurance Company in the amount of $40,000 related to former landfill site. Council provided direction to staff regarding all other Closed Session matters. 8. PLEDGE OF ALLEGIANCE – led by Linda Derosier. 9. AGENDA MODIFICATIONS Staff noted the following modifications: 12.E – Agenda title was amended as follows: Adopt a Resolution Approving Liberty at Lincoln
Page 2 of 5 City Council, Public Finance Authority and Redevelopment Successor Agency Regular Meeting Minutes March 24, 2026 Village 1 Improvement Plans, Liberty at Lincoln Village 1A and 1B Final Maps, Authorizing the Execution of the Subdivision Improvement Agreements for Liberty at Lincoln Village 1A and 1B, And Authorizing the Recording of Final Map and the Subdivision Improvement Agreements for Village 1A and 1B. 12.I – Due to an administrative error, the Memorandum of Understanding was not attached to the agenda packet; copies were disseminated to Council and available to the public. 10. PRESENTATIONS 10.A Presentation of the Fiscal Year 2024 Annual Comprehensive Financial Report (ACFR) Nita Wracker, Assistant City Manager introduced Justin Williams of Muncpas who presented to Council. The following provided public comment: Sela Greenhouse, Lincoln resident (via Zoom) Byron Chapman, Lincoln resident 11. PUBLIC COMMENT ON NON-AGENDA ITEMS WITHIN THE SUBJECT MATTER JURISDICTION OF THE COUNCIL The following provided public comment: Stan Nader, Lincoln resident Linda Derosier, Lincoln resident and Friends of the Lincoln Public Library Eric Johnson, Lincoln resident/Planning Commissioner Fran Neves, Lincoln resident (via Zoom) 12. CONSENT Mayor Pearl asked if any members of the City Council or staff would like to pull any items from the consent agenda – Item 12.I was pulled. 12.A Approval of Meeting Minutes of March 16, 2026, Special City Council Meeting. 12.B Approval of Meeting Minutes of March 10, 2026, Regular City Council Meeting. 12.C Adopt Resolution 2026-032 Appointing Assistant City Manager Nita Wracker (or designee) as the Real Property Negotiator Relative to the Sale of a Vacant Parcel located at the Southwest Intersection of Joiner Parkway and 1st Street in Lincoln. 12.D Adopt Resolution 2026-033 Approving Auburn Ravine Center Parcel Map. 12.E *MODIFIED AGENDA TITLE - Adopt Resolution 2026-034 and Resolution 2026-035 Approving Liberty at Lincoln Village 1 Improvement Plans, Liberty at Lincoln Village 1A and 1B Final Map, Authorizing the Execution of the Subdivision Improvement Agreement for Liberty at Lincoln Village 1A and 1B, and Authorizing the Recording of the Final Map and the Subdivision Improvement Agreements for Village 1A and 1B.
Page 3 of 5 City Council, Public Finance Authority and Redevelopment Successor Agency Regular Meeting Minutes March 24, 2026 12.F Adopt Resolution 2026-036 Approving Liberty at Lincoln Village 2 Improvement Plans, Liberty at Lincoln Village 2 Final Map, Authorizing the Execution of the Subdivision Improvement Agreement for Liberty at Lincoln Village 2, and Authorizing the Recording of the Final Map and the Subdivision Improvement Agreement. 12.G Adopt Resolution 2026-037 Approving the Liberty at Lincoln Village 3B Final Map. 12.H Adopt Resolution 2026-038 Approving the Liberty at Lincoln Village 4B Final Map. Mayor Pearl opened public comment. The following provided public comment: Sela Greenhouse, Lincoln resident (via Zoom) Seeing no further public comment, Mayor Pearl called for a motion of approval. Councilmember Andreatta motioned to approve (including modifications as noted for Item 12.E), motion was seconded by Councilmember Brown. Passed by the following voice vote: Ayes: Andreatta, Brown, Eklund, Pearl, Reedy Noes: None Absent: None Abstain: None 12.I Adopt Resolution 2026-039 Authorizing the City Manager to Enter into a Memorandum of Understanding with the Friends of the Lincoln Public Library to Issue a Restricted Award of Funds Available from the City's Carnegie Corporation of New York Gift to Support Library Projects and Services. Kathryn Hunt, Library Director presented to Council. Mayor Pearl opened public comment. Seeing no public comment, Mayor Pearl called for a motion of approval. Councilmember Reedy motioned to approve, motion was seconded by Councilmember Brown. Passed by the following voice vote: Ayes: Andreatta, Brown, Eklund, Pearl, Reedy Noes: None Absent: None Abstain: None 13. PUBLIC HEARINGS 13.A Adopt Resolution 2026-040 Approving the Tentative Parcel Map with Project Specific and Typical Conditions of Approval for the Proposed Leavell North Project. Staff requested this item be presented following General Business.
Page 4 of 5 City Council, Public Finance Authority and Redevelopment Successor Agency Regular Meeting Minutes March 24, 2026 Tom Cruickshank, Associate Planner presented to Council; a brief discussion followed. Project Applicant Tony Frayji, Frayji Design Group provided comments to Council. Mayor Pearl opened the public hearing with the following providing public comment: Sela Greenhouse, Lincoln resident (via Zoom) Seeing no additional public comment, Mayor Pearl called for a motion of approval for the item. Councilmember Andreatta motioned to approve, motion was seconded by Councilmember Reedy. Passed by the following voice vote: Ayes: Andreatta, Brown, Eklund, Pearl, Reedy Noes: None Absent: None Abstain: None 14. GENERAL BUSINESS 14.A Train Town Discussion City Manager Sean Scully presented to Council, a brief discussion followed. 14.B Adopt Resolution 2026-041 Approving the Successor Memorandum of Understanding between the International Association of Fire Fighters Local 522-Lincoln Professional Firefighters Association and the City of Lincoln and Related Salary Schedules. Human Resources Director Veronica Rodriguez presented to Council with a brief discussion following. Mayor Pearl opened public comment. Seeing no public comment, Mayor Pearl called for a motion of approval for the item. Councilmember Brown motioned to approve, motion was seconded by Councilmember Andreatta. Passed by the following voice vote: Ayes: Andreatta, Brown, Eklund, Pearl, Reedy Noes: None Absent: None Abstain: None 14.C Adopt Resolution 2026-042 Authorizing the City Manager to Enter into a Legal Services Agreement with White Brenner, LLC. Special Counsel Douglas White and Nubia Goldstein left Chambers during the discussion and vote. City Manager Sean Scully presented to Council with a brief discussion following. Mayor Pearl opened public comment. The following provided public comment:
Page 5 of 5 City Council, Public Finance Authority and Redevelopment Successor Agency Regular Meeting Minutes March 24, 2026 Byron Chapman, Lincoln resident Sela Greenhouse, Lincoln resident (via Zoom) Seeing no further public comment, Mayor Pearl called for a motion of approval for the item. Councilmember Reedy motioned to approve, motion was seconded by Councilmember Andreatta. Passed by the following voice vote: Ayes: Andreatta, Brown, Eklund, Pearl, Reedy Noes: None Absent: None Abstain: None 15. CITY MANAGER REPORTS Douglas White, Interim City Attorney expressed gratitude to Council. City Manager Scully reported on the upcoming Council Strategic Planning Session, providing a tentative date; announced that as a result of the recent Community Development Department reorganization, Nita Wracker has been appointed as the Community Development Director and will no longer serve in the role of Director of Finance; with a newly established Deputy Director of Community Development position to be created. Scully also provided an update on the county tax renegotiations. 16. COUNCIL INITIATED BUSINESS City Manager Scully responded to Councilmember Andreatta’s question regarding the possibility of establishing downtown as an entertainment zone and the opening of the Skate Park. Scully responded to Mayor Pro Tem Eklund’s inquiries regarding the Twelve Bridges traffic stoplight and the City’s Emergency Operations Plan. Councilmember Brown inquired as to the discussion of the changing of air traffic patterns. 17. COMMITTEE REPORTS Councilmember Brown reported on an upcoming Placer County Transportation Planning Agency (PCTPA) board meeting and Placer County Flood Control District board meeting. Councilmember Reedy reported on a recently attended Pioneer Community Energy board meeting, Economic Development Committee (EDC) meeting, and Western Placer Waste Management Authority (WPWMA) board meeting. Mayor Pearl reported on a recently attended Airport Committee meeting. Mayor Pro Tem Eklund commented on the recent Airport Committee meeting. 18. INFORMATION ITEMS None. 19. ADJOURNMENT The meeting was adjourned at 7:48 pm to the Regular City Council meeting on April 14th , 2026 at 6:00pm in the Council Chambers, 600 6 th Street, Lincoln. Respectfully submitted by Hope Ithurburn, City Clerk ________________________________________ Hope Ithurburn, City Clerk
2026 REGULAR MEETING - CITY COUNCIL / LINCOLN REDEVELOPMENT SUCCESSOR AGENCY / LINCOLN PUBLIC FINANCING AUTHORITY* March 24, 2026 CITY OF LINCOLN 2026 REGULAR MEETING - CITY COUNCIL / LINCOLN REDEVELOPMENT SUCCESSOR AGENCY / LINCOLN PUBLIC FINANCING AUTHORITY* March 24, 2026 AS A COURTESY, PLEASE TURN OFF ALL CELL PHONES & ELECTRONIC DEVICES DURING THE MEETING -COUNCIL MEETING AGENDA- 6:00 PM Mayor Richard Pearl Mayor Pro Tem Whitney Eklund Councilmember Holly Andreatta Councilmember Ben Brown Councilmember John Reedy City Hall (Extremely Limited Seating Capacity) 3rd Floor Council Chambers 600 Sixth Street Lincoln, CA 95648 or attend via ZOOM register by using this link: https://us06web.zoom.us/webinar/register/WN_L1sVeRjjSwaygN5OEfk5ew or participate by calling US: +1 (669) 900-6833 use ID #842 1355 6096 and use *9 to raise hand to speak 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400
1. CLOSED SESSION - 4:30pm 2. CALL TO ORDER EXECUTIVE TEAM Sean Scully, City Manager Douglas White, Special Counsel Nita Wracker, Asst. City Manager / Finance Director Matt Alves, Police Chief Jennifer Brown, Chief Innovation & Tech. Officer Vin Cay, City Engineer Erin Frye, Econ. Dev. & Communication Specialist Kathryn Hunt, Library Services Director Hope Ithurburn, City Clerk Matthew Medill, Public Works Director Veronica Rodriguez, Human Resources Director Anthony Mejia, Fire Chief MISSION STATEMENT: To provide the highest level of service responsive to our community’s expectations and to enhance the quality of life and economic vitality. THE FOLLOWING INFORMATION IS PROVIDED TO ASSIST WITH PUBLIC PARTICIPATION: Americans with Disabilities Act (ADA): In compliance with the ADA, if you need special assistance to participate in this meeting or other services in conjunction with this meeting, please contact the City Clerk’s Office at (916) 434-2490. The meeting room is wheelchair accessible and disabled parking is available. Notification at least 48 hours prior to the meeting or time when services are needed will assist City staff in assuring reasonable arrangements can be made to provide accessibility to the meeting or service. Agenda Availability: The main posting location of the City Council Agenda pursuant to the Brown Act, Government Code § 54954.2(a) is on the public kiosk outside the entrance of City Hall, 600 6th Street, Lincoln, California. City Council Agenda Packets are available for review at the City Clerk’s Office, 600 6th Street, Lincoln, California, and “Live and Archived” meetings, minutes and videos are available on the City’s website at www.Lincolnca.gov. City Council Meetings are televised live 6:00PM on Cable channel 18. Public Input: Persons wishing to address the City Council are asked to voluntarily complete and submit a speaker card to City staff. Speaker cards are available near the entrance of the meeting location. Persons wishing to address the City Council on an item appearing on this agenda will be called upon at the appropriate time during the item’s consideration. Persons wishing to address the City Council on an item not appearing on the agenda will be called upon during “Public Comment on Non-Agenda Items.” In either case, please stand to be recognized by the Mayor when your name is called. Please note: comments from the audience without coming to the podium may be disregarded or ruled out of order. All speakers' time will be limited to three (3) minutes, unless extended by the Mayor. All comments or questions should be addressed to the Mayor and in most cases, the City Council is prohibited from discussing or taking action on any item not appearing on the posted agenda, but may engage in brief discussion, provide direction to City staff, or schedule items for future meetings. Special Meeting Public Input: Only issues listed on a special meeting agenda may be addressed pursuant to the Brown Act’s regulation of Special Meetings. Consent Agenda: All matters on the Consent Agenda are considered routine business and will be enacted by one motion. There will be no separate discussion of these items unless a member of the City Council requests a specific item be removed from the Consent Agenda for separate action. Any items removed will be considered after the remainder of the Consent Agenda. Judicial Review: Pursuant to applicable laws and regulations, including without limitation, California Government Code § 65009 and/or California Public Resources Code § 21177, if you wish to challenge in court any of the decisions made by the City Council, including any action regarding planning, zoning or environmental decisions, you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, the public hearing. 1.A CONFERENCE WITH LABOR NEGOTIATORS: Pursuant to Government Code Section §54957.6 City Designated Representative: Veronica Rodriguez Employee Organization: Classified, Local 39 Employee Group 1.B CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Gov. Code Section, §54956.9(d)(2): Two (2) Potential Cases 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400
3. ROLL CALL 4. PUBLIC COMMENT(CLOSED SESSION AGENDA ITEMS ONLY) 5. CALL TO ORDER 6. ROLL CALL 7. REPORT FROM CLOSED SESSION (if applicable) 8. PLEDGE OF ALLEGIANCE 9. AGENDA MODIFICATIONS 10. PRESENTATIONS 11. PUBLIC COMMENT ON NON-AGENDA ITEMS WITHIN THE SUBJECT MATTER JURISDICTION OF THE COUNCIL *All speakers' time will be limited to three (3) minutes, unless extended by the Mayor. All comments or questions should be addressed to the Mayor and in most cases, the City Council is prohibited from discussing or taking action on any item not appearing on the posted agenda, but may engage in brief discussion, provide direction to City staff, or schedule items for future meetings. 12. CONSENT GENERAL SESSION - 6:00pm INSPIRATION OR INVOCATION 10.A Presentation of the Fiscal Year 2024 Annual Comprehensive Financial Report (ACFR). (Nita Wracker) 12.A Approval of Meeting Minutes of March 16, 2026 Special City Council Meeting. (Hope Ithurburn) 12.B Approval of Meeting Minutes of March 10, 2026 Regular City Council Meeting. (Hope Ithurburn) 12.C Adopt a Resolution Appointing Assistant City Manager Nita Wracker (or designee) as the Real Property Negotiator Relative to the Sale of a Vacant Parcel located at the Southwest Intersection of Joiner Parkway and 1st Street in Lincoln. (Nita Wracker) 12.D Adopt a Resolution Approving Auburn Ravine Center Parcel Map. (Sukhpal (SP) Mann) 12.E Adopt a Resolution Approving Liberty at Lincoln Village 1 Improvement Plans, Liberty at Lincoln Village 1A Final Map, Authorizing the Execution of the Subdivision Improvement Agreement for Liberty at Lincoln Village 1A, And Authorizing the Recording of the Final Map and the Subdivision Improvement Agreement (Sukhpal (SP) Mann) 12.F Adopt a Resolution Approving Liberty at Lincoln Village 2 Improvement Plans, Liberty at Lincoln Village 2 Final Map, Authorizing the Execution of the Subdivision Improvement Agreement for Liberty at Lincoln Village 2, and Authorizing the Recording of the 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400
13. PUBLIC HEARINGS 14. GENERAL BUSINESS 15. CITY MANAGER REPORTS 16. COUNCIL INITIATED BUSINESS 17. COMMITTEE REPORTS 18. INFORMATION ITEMS 19. ADJOURNMENT Final Map and the Subdivision Improvement Agreement (Sukhpal (SP) Mann) 12.G Adopt a Resolution Approving the Liberty at Lincoln Village 3B Final Map. (Sukhpal (SP) Mann) 12.H Adopt a Resolution Approving the Liberty at Lincoln Village 4B Final Map. (Sukhpal (SP) Mann) 12.I Adopt a Resolution Authorizing the City Manager to Enter into a Memorandum of Understanding with the Friends of the Lincoln Public Library to Issue a Restricted Award of Funds Available from the City's Carnegie Corporation of New York Gift to Support Library Projects and Services. (Kathryn Hunt) 13.A Adopt a Resolution Approving the Tentative Parcel Map with Project Specific and Typical Conditions of Approval for the Proposed Leavell North Project. (Tom Cruickshank) 14.A Train Town Discussion (Sean Scully) 14.B Adopt a Resolution Approving the Successor Memorandum of Understanding between the International Association of Fire Fighters Local 522-Lincoln Professional Firefighters Association and the City of Lincoln and Related Salary Schedules. (Veronica Rodriguez) 14.C Adopt a Resolution Authorizing the City Manager to Enter into a Legal Services Agreement with White Brenner, LLC (Sean Scully) Adjourn to the Regular Meeting of the Lincoln City Council on April 14, 2026. 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400
NOTE: Materials related to an item on this Agenda submitted to the Council/Redevelopment Successor Agency after distribution of the agenda packet are available for public inspection in the City Clerk's office at 600 Sixth Street, Lincoln, CA during normal business hours. Such documents are also available on the City of Lincoln's website at https://www.lincolnca.gov/ subject to staff's availability to post the documents before the meeting. In compliance with the American with Disabilities Act, the City will provide special assistance for disabled members of the public. The meeting room is wheelchair accessible and disabled parking is available. If you have a disability and need a disability-related modification or accommodation to participate in the meeting, please contact the City Clerk's Office at (916) 434-2490. As a courtesy, please make every effort to inform the Clerk of your needs at least 24 hours prior to the meeting so the City may make reasonable arrangements to ensure accessibility to this meeting. Pursuant to applicable laws and regulations, including without limitation, California Government Code Section 65009 and/or California Public Resources Code Section 21177, if you wish to challenge in court any of the above decisions (including any action regarding planning, zoning and/or environmental decisions), you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, the public hearing. Levine Act Provisions -- The Levine Act requires a party (or the party's agent(s)) to a proceeding before the City of Lincoln that involves any action or consideration to their contract, license, permit, or other entitlement for use, to disclose any campaign contribution made to City elected or appointed officer totaling more than $500 within the 12 months before the City decision. This includes contributions to Councilmembers, Planning Commissioners and members of other City boards and commissions. 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400
Showing the first 24,000 of 1,324,116 characters. The full document is at the source.
2026 REGULAR MEETING - CITY COUNCIL / LINCOLN REDEVELOPMENT SUCCESSOR AGENCY / LINCOLN PUBLIC FINANCING AUTHORITY* March 24, 2026 CITY OF LINCOLN 2026 REGULAR MEETING - CITY COUNCIL / LINCOLN REDEVELOPMENT SUCCESSOR AGENCY / LINCOLN PUBLIC FINANCING AUTHORITY* March 24, 2026 AS A COURTESY, PLEASE TURN OFF ALL CELL PHONES & ELECTRONIC DEVICES DURING THE MEETING -COUNCIL MEETING AGENDA- 6:00 PM Mayor Richard Pearl Mayor Pro Tem Whitney Eklund Councilmember Holly Andreatta Councilmember Ben Brown Councilmember John Reedy City Hall (Extremely Limited Seating Capacity) 3rd Floor Council Chambers 600 Sixth Street Lincoln, CA 95648 or attend via ZOOM register by using this link: https://us06web.zoom.us/webinar/register/WN_L1sVeRjjSwaygN5OEfk5ew or participate by calling US: +1 (669) 900-6833 use ID #842 1355 6096 and use *9 to raise hand to speak 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400 1
1. CLOSED SESSION - 4:30pm 2. CALL TO ORDER EXECUTIVE TEAM Sean Scully, City Manager Douglas White, Special Counsel Nita Wracker, Asst. City Manager / Finance Director Matt Alves, Police Chief Jennifer Brown, Chief Innovation & Tech. Officer Vin Cay, City Engineer Erin Frye, Econ. Dev. & Communication Specialist Kathryn Hunt, Library Services Director Hope Ithurburn, City Clerk Matthew Medill, Public Works Director Veronica Rodriguez, Human Resources Director Anthony Mejia, Fire Chief MISSION STATEMENT: To provide the highest level of service responsive to our community’s expectations and to enhance the quality of life and economic vitality. THE FOLLOWING INFORMATION IS PROVIDED TO ASSIST WITH PUBLIC PARTICIPATION: Americans with Disabilities Act (ADA): In compliance with the ADA, if you need special assistance to participate in this meeting or other services in conjunction with this meeting, please contact the City Clerk’s Office at (916) 434-2490. The meeting room is wheelchair accessible and disabled parking is available. Notification at least 48 hours prior to the meeting or time when services are needed will assist City staff in assuring reasonable arrangements can be made to provide accessibility to the meeting or service. Agenda Availability: The main posting location of the City Council Agenda pursuant to the Brown Act, Government Code § 54954.2(a) is on the public kiosk outside the entrance of City Hall, 600 6th Street, Lincoln, California. City Council Agenda Packets are available for review at the City Clerk’s Office, 600 6th Street, Lincoln, California, and “Live and Archived” meetings, minutes and videos are available on the City’s website at www.Lincolnca.gov. City Council Meetings are televised live 6:00PM on Cable channel 18. Public Input: Persons wishing to address the City Council are asked to voluntarily complete and submit a speaker card to City staff. Speaker cards are available near the entrance of the meeting location. Persons wishing to address the City Council on an item appearing on this agenda will be called upon at the appropriate time during the item’s consideration. Persons wishing to address the City Council on an item not appearing on the agenda will be called upon during “Public Comment on Non-Agenda Items.” In either case, please stand to be recognized by the Mayor when your name is called. Please note: comments from the audience without coming to the podium may be disregarded or ruled out of order. All speakers' time will be limited to three (3) minutes, unless extended by the Mayor. All comments or questions should be addressed to the Mayor and in most cases, the City Council is prohibited from discussing or taking action on any item not appearing on the posted agenda, but may engage in brief discussion, provide direction to City staff, or schedule items for future meetings. Special Meeting Public Input: Only issues listed on a special meeting agenda may be addressed pursuant to the Brown Act’s regulation of Special Meetings. Consent Agenda: All matters on the Consent Agenda are considered routine business and will be enacted by one motion. There will be no separate discussion of these items unless a member of the City Council requests a specific item be removed from the Consent Agenda for separate action. Any items removed will be considered after the remainder of the Consent Agenda. Judicial Review: Pursuant to applicable laws and regulations, including without limitation, California Government Code § 65009 and/or California Public Resources Code § 21177, if you wish to challenge in court any of the decisions made by the City Council, including any action regarding planning, zoning or environmental decisions, you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, the public hearing. 1.A CONFERENCE WITH LABOR NEGOTIATORS: Pursuant to Government Code Section §54957.6 City Designated Representative: Veronica Rodriguez Employee Organization: Classified, Local 39 Employee Group 1.B CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Gov. Code Section, §54956.9(d)(2): Two (2) Potential Cases 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400 2
3. ROLL CALL 4. PUBLIC COMMENT(CLOSED SESSION AGENDA ITEMS ONLY) 5. CALL TO ORDER 6. ROLL CALL 7. REPORT FROM CLOSED SESSION (if applicable) 8. PLEDGE OF ALLEGIANCE 9. AGENDA MODIFICATIONS 10. PRESENTATIONS 11. PUBLIC COMMENT ON NON-AGENDA ITEMS WITHIN THE SUBJECT MATTER JURISDICTION OF THE COUNCIL *All speakers' time will be limited to three (3) minutes, unless extended by the Mayor. All comments or questions should be addressed to the Mayor and in most cases, the City Council is prohibited from discussing or taking action on any item not appearing on the posted agenda, but may engage in brief discussion, provide direction to City staff, or schedule items for future meetings. 12. CONSENT GENERAL SESSION - 6:00pm INSPIRATION OR INVOCATION 10.A Presentation of the Fiscal Year 2024 Annual Comprehensive Financial Report (ACFR). (Nita Wracker) 12.A Approval of Meeting Minutes of March 16, 2026 Special City Council Meeting. (Hope Ithurburn) 12.B Approval of Meeting Minutes of March 10, 2026 Regular City Council Meeting. (Hope Ithurburn) 12.C Adopt a Resolution Appointing Assistant City Manager Nita Wracker (or designee) as the Real Property Negotiator Relative to the Sale of a Vacant Parcel located at the Southwest Intersection of Joiner Parkway and 1st Street in Lincoln. (Nita Wracker) 12.D Adopt a Resolution Approving Auburn Ravine Center Parcel Map. (Sukhpal (SP) Mann) 12.E Adopt a Resolution Approving Liberty at Lincoln Village 1 Improvement Plans, Liberty at Lincoln Village 1A Final Map, Authorizing the Execution of the Subdivision Improvement Agreement for Liberty at Lincoln Village 1A, And Authorizing the Recording of the Final Map and the Subdivision Improvement Agreement (Sukhpal (SP) Mann) 12.F Adopt a Resolution Approving Liberty at Lincoln Village 2 Improvement Plans, Liberty at Lincoln Village 2 Final Map, Authorizing the Execution of the Subdivision Improvement Agreement for Liberty at Lincoln Village 2, and Authorizing the Recording of the 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400 3
13. PUBLIC HEARINGS 14. GENERAL BUSINESS 15. CITY MANAGER REPORTS 16. COUNCIL INITIATED BUSINESS 17. COMMITTEE REPORTS 18. INFORMATION ITEMS 19. ADJOURNMENT Final Map and the Subdivision Improvement Agreement (Sukhpal (SP) Mann) 12.G Adopt a Resolution Approving the Liberty at Lincoln Village 3B Final Map. (Sukhpal (SP) Mann) 12.H Adopt a Resolution Approving the Liberty at Lincoln Village 4B Final Map. (Sukhpal (SP) Mann) 12.I Adopt a Resolution Authorizing the City Manager to Enter into a Memorandum of Understanding with the Friends of the Lincoln Public Library to Issue a Restricted Award of Funds Available from the City's Carnegie Corporation of New York Gift to Support Library Projects and Services. (Kathryn Hunt) 13.A Adopt a Resolution Approving the Tentative Parcel Map with Project Specific and Typical Conditions of Approval for the Proposed Leavell North Project. (Tom Cruickshank) 14.A Train Town Discussion (Sean Scully) 14.B Adopt a Resolution Approving the Successor Memorandum of Understanding between the International Association of Fire Fighters Local 522-Lincoln Professional Firefighters Association and the City of Lincoln and Related Salary Schedules. (Veronica Rodriguez) 14.C Adopt a Resolution Authorizing the City Manager to Enter into a Legal Services Agreement with White Brenner, LLC (Sean Scully) Adjourn to the Regular Meeting of the Lincoln City Council on April 14, 2026. 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400 4
NOTE: Materials related to an item on this Agenda submitted to the Council/Redevelopment Successor Agency after distribution of the agenda packet are available for public inspection in the City Clerk's office at 600 Sixth Street, Lincoln, CA during normal business hours. Such documents are also available on the City of Lincoln's website at https://www.lincolnca.gov/ subject to staff's availability to post the documents before the meeting. In compliance with the American with Disabilities Act, the City will provide special assistance for disabled members of the public. The meeting room is wheelchair accessible and disabled parking is available. If you have a disability and need a disability-related modification or accommodation to participate in the meeting, please contact the City Clerk's Office at (916) 434-2490. As a courtesy, please make every effort to inform the Clerk of your needs at least 24 hours prior to the meeting so the City may make reasonable arrangements to ensure accessibility to this meeting. Pursuant to applicable laws and regulations, including without limitation, California Government Code Section 65009 and/or California Public Resources Code Section 21177, if you wish to challenge in court any of the above decisions (including any action regarding planning, zoning and/or environmental decisions), you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, the public hearing. Levine Act Provisions -- The Levine Act requires a party (or the party's agent(s)) to a proceeding before the City of Lincoln that involves any action or consideration to their contract, license, permit, or other entitlement for use, to disclose any campaign contribution made to City elected or appointed officer totaling more than $500 within the 12 months before the City decision. This includes contributions to Councilmembers, Planning Commissioners and members of other City boards and commissions. 600 Sixth Street ◆ Lincoln, CA 95648 ◆ www.lincolnca.gov ◆ 916-434-2400 5
SUBJECT: Presentation of the Fiscal Year 2024 Annual Comprehensive Financial Report (ACFR). (Nita Wracker) SUBMITTED BY: Nita Wracker DEPARTMENT: Finance DATE: March 24, 2026 Item Number 10.A ATTACHMENTS: 2025 Lincoln Audit Presentation.pdf City of Lincoln 2025 - All Reports Unlocked for Council Meeting.pdf STAFF REPORT 6
Summary of Audit Results June 30, 2025 City of Lincoln 1 7
Auditor & Management Responsibilities 2 Management is responsible for the preparation and presentation of the financial statements. Purpose of an audit is to provide financial statement users with an independent opinion on whether the financial statements are presented fairly, in all material respects, and in accordance with applicable accounting standards (GAAP). 8
Audit Process 3 Audit Interim Fieldwork – June 2025 Planning – risk assessment, review of Council minutes, management inquiry Documentation of financial processes and testing of internal controls Cash receipts Disbursements Payroll Journal entries, bank reconciliations, financial reporting 9
Audit Process 4 Audit Year-End Fieldwork – January 2026 Testing of Year-End Balances and Activity Confirmation of balances Cut-off testing – receivables and payables Detail tests of transactions Analytical review Single Audit – Audit of Federal grant expenditures in accordance with the Uniform Guidance Preparation of financial statements and footnotes 10
Government Auditing Standards (GAS) Report Independent Auditor’s Report Uniform Guidance Report Management Letter Audit Conclusion Letter 5 Reporting the Results of the Audit 11
Financial Report - ACFR 6 Annual Comprehensive Financial Report (ACFR) Introductory Section Basic information on the City Transmittal letter Financial Section Independent Auditor’s Report Management’s Discussion & Analysis (MD&A) Financial statements and related notes Statistical Section Additional financial, economic, and demographic information 12
Audit Results – Financial Statements 7 Independent Auditor’s Report – Financial Section of the ACFR Types of opinions: unmodified, qualified, adverse, and disclaimer June 30, 2025: Unmodified (“Clean”) audit opinion No material misstatements Financial statements are presented in accordance with GAAP 13
Audit Reporting – Government Auditing Standards 8 Types of Findings: Material Weakness, Significant Deficiency, & Compliance Material Weakness (1) 2025-001 (repeat): Special Assessment Debt Proceeds (related to prior year transactions) Significant Deficiency (1) 2025-002 (partial repeat): Financial Close & Financial Reporting Compliance Exceptions – none Status of Prior Year Finding 2024-003 Grants: implemented 14
Audit Reporting – Single Audit 9 Uniform Guidance (Federal Single Audit) Report Required when an entity expends more than $750,000 in Federal grant funds Major Program Tested: Coronavirus State and Local Fiscal Recovery Funds (ARPA) Unmodified (“clean”) audit opinion on the major programs No findings in relation to internal controls over compliance No compliance exceptions 15
Audit Reporting – Management Letter 10 Management letter reports control deficiencies or recommendations for improvement Classification of receivables – consistent use of proper accounts to help facilitate and improve reconciliations Computer loan accounts receivable – payments being recorded in different fund than receivable Inventory – inaccurate price & quantity used to calculate inventory value Accrued benefits – various accounts lacking proper reconciliation Prior year recommendations (2: pooled cash & transfers) - implemented 16
Audit Reporting – Conclusion Letter 11 Communication with Those Charged with Governance New Accounting Policies GASB 101, Compensated Absences Significant Changes in Disclosures None Accounting Estimates Allowance for accounts and notes receivables Depreciation Pension and OPEB liabilities Leases and SBITAs Compensated absences 17
Audit Reporting – Conclusion Letter 12 Difficulties Encountered in Performing the Audit None Disagreements with Management None Other Matters Reference to material weakness related to special assessment debt Audit Adjustments (4) – Attachment A To record special assessment prior period adjustment To correct pension trust contributions To correct airport fuel inventory To correct employee computer loan balance 18
1 Material Weakness 1 Significant Deficiency Unmodified Opinion on the Financial Statements 4 Recommendations for improvement 4 Audit Adjustments 13 Summary of Audit Results Unmodified Opinion on the Major Federal Program 19
Thank you. Erica Pastor, CPA MUN CPAs, LLP 1760 Creekside Oaks Drive #160 Sacramento, California 95833 (916) 929-0540 ekp@muncpas.com 20
ANNUALCOMPREHENSIVE FINANCIAL REPORTFiscal Year Ended June 30, 20252025 21
CITY OF LINCOLN STATE OF CALIFORNIA ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2025 PREPARED BY FINANCE DIVISION _______________________________________________________________________________________________ 22
CITY OF LINCOLN ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2025 TABLE OF CONTENTS Page INTRODUCTORY SECTION: Transmittal Letter i - v Government Finance Officer's Association Certificate of Achievement vi List of Officials vii Organizational Chart viii FINANCIAL SECTION: Independent Auditor's Report 1 - 3 Management's Discussion and Analysis 4 - 15 Basic Financial Statements: Government-wide Financial Statements Statement of Net Position 16 - 17 Statement of Activities 18 Fund Financial Statements Balance Sheet - Governmental Funds 19 - 20 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 21 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 22 - 23 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 24 Statement of Net Position - Proprietary Funds 25 - 26 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds 27 - 28 Statement of Cash Flows - Proprietary Funds 29 - 30 Statement of Fiduciary Net Position - Fiduciary Funds 31 Statement of Changes in Fiduciary Net Position - Fiduciary Funds 32 Notes to Basic Financial Statements 33 - 77 Required Supplementary Information: Schedule of the City's Proportionate Share of the Net Pension Liability 78 - 79 Schedule of Pension Contributions 80 - 81 Schedule of Changes in the City's Net OPEB Liability and Related Ratios 82 - 83 Schedule of OPEB Contributions 84 - 85 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund 86 - 87 23
CITY OF LINCOLN ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2025 TABLE OF CONTENTS Page Required Supplementary Information (Continued) Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Public Facility Element (PFE) 88 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Water Connections 89 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Special Assessment Districts 90 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Development Services 91 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Low/Moderate Income Housing 92 Notes to Required Supplementary Information 93 Combining Financial Statements and Schedules Non-Major Governmental Funds: Description of Non-major Governmental Funds 94 - 96 Combining Balance Sheets 97 - 101 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 102 - 106 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Park In-Lieu Fund 107 Gas Tax Fund 108 Street Fund 109 Parks and Recreation Tax Fund 110 CDBG-CV Fund 111 Police Grants Fund 112 ARPA Fund 113 Revitalization and Rehabilitation Loans Fund 114 Community Development Block Grant Fund 115 HOME Investment Partnership Program Fund 116 CalHOME Grants Fund 117 Oak Tree Mitigation Fund 118 Federal Grants Fund 119 Internal Service Funds Description of Internal Service Funds 120 Combining Statement of Net Position 121 24
CITY OF LINCOLN ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2025 TABLE OF CONTENTS Page Combining Financial Statements and Schedules (Continued) Combining Statement of Revenues, Expenses, and Changes in Net Position 122 Combining Statement of Cash Flows 123 Fiduciary Funds Description of Custodial Funds 124 Combining Statement of Fiduciary Net Position 125 - 126 Combining Statement of Changes in Fiduciary Net Position 127 - 128 STATISTICAL SECTION: Description of Statistical Section 129 Financial Trends Net Position by Component 130 Changes in Net Position 131 - 132 Fund Balances - Governmental Funds 133 Changes in Fund Balances - Governmental Funds 134 Revenue Capacity Assessed Value and Estimated Actual Value of Taxable Property 135 Property Tax Rates - Direct and Overlapping Governments 136 Principal Property Taxpayers 137 Property Tax Levies and Collections 138 Debt Capacity Ratios of Outstanding Debt by Type 139 Direct and Overlapping Governmental Debt 140 Computation of Legal Bonded Debt Margin 141 Economic and Demographic Information Demographic and Economic Statistics 142 Principal Employers 143 Sales Tax Producers - Top 25 144 Operating Information Full-time Equivalent City Government Employees 145 Operating Indicators 146 25
INTRODUCTORY SECTION 26
City Hall 600 Sixth Street Lincoln, CA 95648 (916) 434-2400 www.lincolnca.gov City Manager’s Office Community Development Engineering Fire Information Technology Library Recreation Police Public Works Finance March 16, 2026 Honorable Mayor and Members of the City Council: We are pleased to present the Annual Comprehensive Financial Report (ACFR) of the City of Lincoln (City) for the fiscal year ended June 30, 2025, in accordance with the Lincoln Municipal Code Section 2.20.030(C). The basic financial statements and supporting schedules have been prepared in accordance with Generally Accepted Accounting Principles (GAAP) for local governments as established by the Governmental Accounting Standards Board (GASB). Management assumes full responsibility for the completeness and reliability of the information contained in this report based upon a comprehensive framework of internal controls that have been established for this purpose. The cost of internal control should not exceed anticipated benefits, and therefore the objective of financial management is to provide reasonable, rather than absolute assurance that the financial statements are free of any material misstatements. The City contracted with MUN CPAs, LLP to perform the annual independent audit. The independent auditor's report is included in the Financial Section of this report. The Management's Discussion and Analysis (MD&A) immediately follows the independent auditor's report and provides a narrative introduction, overview, and analysis of the basic financial statements. Profile of the Government The City of Lincoln was incorporated in 1890 and is located 27 miles northeast of Sacramento in the northernmost region of south Placer County. The City occupies 24 square miles and serves a population of more than 55,000 people. Lincoln is a General Law City, formed under the State Legislative Process and structured under the provisions of the California Constitution. The Lincoln City Council is the governing body of the City and is comprised of five elected officials, who are elected by district to four-year terms. i 27
City Hall 600 Sixth Street Lincoln, CA 95648 (916) 434-2400 www.lincolnca.gov City Manager’s Office Community Development Engineering Fire Information Technology Library Recreation Police Public Works Finance Each of the Councilmembers may take an annual turn as Mayor. City voters also elect a City Treasurer who serves a four-year term. Lincoln is operated under the Council-Manager form of government. The City Council appoints the City Manager, who is then responsible for implementing the City Council’s policy direction and overall management of the City. The City provides a full range of services, including public safety (police and fire), sanitation, water and sewer service, library, recreational and cultural activities, public improvements, planning, zoning, general administrative services, and a municipal airport. Residents of the City may actively participate in the local government process by serving on a City commission, committee, or boards in an advisory capacity to the City Council. These include the Planning Commission, Economic Development Committee, Fiscal and Investment Oversight Committee, Airport Committee, Parks and Recreation Committee, and
Showing the first 24,000 of 99,697 characters. The full document is at the source.
COUNCIL: LINCOLN'S REGULAR MEETING OF THE CITY COUNCIL. TONIGHT'S MEETING WILL BE TELEVISED AND AVAILABLE ON CABLE CHANNEL 18, YOUTUBE, AND ZOOM. COUNCIL: VERY MUCH. CALL THE ROLL, PLEASE. COUNCIL: THANK YOU. COUNCILMEMBER ANDREA? I AM PRESENT. WE ARE PRO TEM EKLUND. COUNCIL: AWESOME. COUNCIL: MAYOR PEARL? HERE. COUNCIL: COUNCILMEMBER REEDY? COUNCIL: ABSENT? COUNCIL: AND COUNCILMEMBER BROWN? HERE. COUNCIL: OKAY, GOOD, AND WITH THE CASE THAT, WE WILL, DO WE HAVE TO CALL FOR PUBLIC COMMENT FIRST ON THIS? OKAY. COUNCIL: DO WE HAVE ANYONE… IN THE AUDIENCE, RHETORICAL QUESTION. COUNCIL: ALRIGHT? COUNCIL: ONLINE? ZOOM? COUNCIL: THERE ARE NO PARTICIPANTS THROUGH ZOOM. ALRIGHT, VERY GOOD. COUNCIL: IN THAT CASE, MS. WHITE, WE CAN ADJOURN THEN TO THE CLOSED SESSION, IS THAT CORRECT? COUNCIL: YEAH, SO FOR CLOSED SESSION, WE HAVE TWO ITEMS. FIRST ITEM IS CONFERENCE WITH LABOR NEGOTIATORS. COUNCIL: FOR EMPLOYEE ORGANIZATION CLASSIFIED AND LOCAL 39 EMPLOYEE GROUP. SECOND ITEM IS CONFERENCE WITH LEGAL COUNSEL ANTICIPATED LITIGATION, TWO CASES. COUNCIL: RIGHT? ANYTHING ELSE? SO… WE'RE ADJOURNED. COUNCIL: THANK YOU. WE'LL GO AHEAD AND DO ROLL CALL. COUNCILMEMBER ANDREA? PRESENT. COUNCILMEMBER REEDY? PRESENT. COUNCILMEMBER BROWN? HERE. MAYOR PRO TEM EKLUND? HERE. MAYOR PEARL? HERE. COUNCIL: MR. ROCHER, WOULD YOU LEAD US IN THE PLEDGE? COUNCIL: PLEDGE ALLEGIANCE. COUNCIL: MR. MAYOR, JUST A REMINDER, CAN WE GO TO REPORT FROM CLOSED SESSION? COUNCIL: OH, LET'S SEE. COUNCIL: CHRISTY, YOU'RE GOING TO BE GIVING THE REPORT FROM CLOSED SESSION, AND JUST FOR… COUNCIL: SOME OF THE PEOPLE IN THE AUDIENCE MIGHT KNOW WE DO HAVE NEW COUNSEL HERE TODAY. WE WILL BE BRINGING THEIR CONTRACT FORWARD AS PART OF THE AGENDA LATER TODAY. OUR FORMER CITY ATTORNEY, CHRISTINE MOLIKOFF, HAS RESIGNED. SHE WAS WITH US FOR 8 YEARS, SHE DID VERY GOOD SERVICE. COUNCIL: FRIEND TO MANY OF US, BUT SOMETIMES LIFE MOVES ON, AND SO WE'RE VERY PLEASED TO HAVE THE COUNSEL THAT WE HAVE TODAY. SO, THANK YOU VERY MUCH. AND CHRISTY? COUNCIL: BY A VOTE OF 5-0 VOTES, CITY COUNCIL TONIGHT AUTHORIZED SETTLEMENT WITH HARTFORD INSURANCE COMPANY FOR THE AMOUNT OF $40,000, WHICH WAS RELATED TO THE FORMER LANDFILL SITE, AND ALL OTHER CLOSED SESSION MATTERS, DIRECTION WAS GIVEN TO STAFF. COUNCIL: AGENDA MODIFICATIONS. COUNCIL: HAVE ANY OF OUR… STAFF? COUNCIL: YES, MAYOR, ONE MODIFICATION. COUNCIL: ON, ITEM 12, I, WHICH IS THE, COUNCIL: MEMORANDUM OF UNDERSTANDING WITH THE FRIENDS OF THE LINCOLN PUBLIC LIBRARY. WE HAD A… COUNCIL: CLERICAL ERROR, AND, THE MOU IS NOT ATTACHED TO YOUR COUNCIL: PRINTED AND POSTED PACKETS, SO WE'VE CREATED A BUNCH OF COPIES HERE FOR ANYBODY TO REVIEW. YOU EACH HAVE ONE AT THE DAIS. IT'S ACTUALLY… NORMALLY WE'D PULL THE ITEM AND PUSH IT TO ANOTHER MEETING, BUT IT'S ACTUALLY A VERY BRIEF AND SIMPLE DOCUMENT. IT'S ONLY A PAGE, SO, COUNCIL: IF WE COULD HAVE YOU CONSIDER THAT, SEPARATE OF THE TOTAL DECISION, JUST SO THAT IF THERE'S ANY QUESTIONS ON IT, WE CAN ANSWER THEM. COUNCIL: BASICALLY, DAN, DO YOU WANT TO PULL IT? YEAH. OKAY, PERFECT. COUNCIL: JUST TO BE CONSIDERED, INDIVIDUALLY. COUNCIL: AND THEN, MR. MAYOR, I DO HAVE ONE MORE MODIFICATION. COUNCIL: IT'S REALLY LIGHT. THANKS. COUNCIL: IN REGARDS TO ITEM 12E, I'D LIKE TO READ THE MODIFIED AGENDA TITLE POST-PUBLICATION. COUNCIL: THE NEW TITLE WILL READ, ADOPT A RESOLUTION APPROVING LIBERTY AT LINCOLN VILLAGE 1 IMPROVEMENT PLANS. COUNCIL: LIBERTY AT LINCOLN VILLAGE 1A AND 1B FINAL MAPS, AUTHORIZING THE EXECUTION OF THE SUBDIVISION IMPROVEMENT AGREEMENTS FOR LIBERTY AT LINCOLN VILLAGE 1A AND 1B, AND AUTHORIZING THE RECORDING OF FINAL MAP AND THE SUBDIVISION IMPROVEMENT AGREEMENTS FOR VILLAGE 1A AND 1B. COUNCIL: OKAY… COUNCIL: NATIONS. COUNCIL: GO UP TO THE PODIUM FOR THIS ONE. COUNCIL: THANK YOU, MR. RACKER. COUNCIL: GOOD EVENING, MR. MAYOR AND COUNCIL MEMBERS. SO, THIS EVENING, WE ARE READY TO PRESENT THE CITY'S, COUNCIL: 2425, COMPREHENSIVE ANNUAL FINANCIAL REPORT, ALSO KNOWN… I'M SORRY. COUNCIL: YEAH, I SAID IT RIGHT, AS THE ACVER. COUNCIL: AND, PROVIDING THAT PRESENTATION VIRTUALLY IS, THE MANAGING PARTNER OF, MUN, COUNCIL: LLPCPAS, JUSTIN, AND JUSTIN, I BELIEVE YOU'RE ONLINE, CAN YOU HEAR US? YES, I CAN. CAN YOU HEAR ME? COUNCIL: YES, WE CAN, AND IF YOU WANT TO GO AHEAD AND SHARE YOUR SCREEN AND BEGIN YOUR PRESENTATION. WILL DO, THANK YOU. COUNCIL: YOU CAN SEE YOUR PRESENTATION NOW. DESIGNITA MENTIONED, HERE TO PRESENT THE AUDIT RESULTS FOR THE LAST FISCAL YEAR ENDED JUNE 30TH, 2025. ONE THING I'D LIKE TO REMIND MEMBERS OF MANAGEMENT, AS WELL AS COUNCIL MEMBERS, IS THAT MANAGEMENT IS RESPONSIBLE FOR THE FINANCIAL STATEMENT PRESENTATION, AND THEN IT'S OUR JOB AS THE AUDITOR TO COME IN AND FORM AN INDEPENDENT OPINION ON THOSE FINANCIALS. TO LET THE USERS KNOW WHETHER OR NOT THEY'RE FAIRLY STATED. SO THAT'S THE GOAL, OR OBJECTIVE OF A FINANCIAL STATEMENT AUDIT, IS TO FORM AN OPINION ON THE NUMBERS OF THE FINANCIALS THEMSELVES. SO A LITTLE BIT ABOUT OUR AUDIT PROCESS. WE BEGAN THE AUDIT BACK IN JUNE. THIS IS OUR INTERIM FIELD WORK. WE BREAK UP OUR FIELD WORK INTO TWO DIFFERENT PHASES. THE INTERIM FIELD WORK WE USUALLY DO MAY, JUNE, JULY, AND A LOT OF WHAT WE'RE DOING HERE IS WE'RE STARTING TO PLAN FOR THE AUDIT. WE LOOK AT COUNCIL MINUTES SINCE THE PRIOR YEAR AUDIT. TALK TO MEMBERS OF MANAGEMENT, DO A DIFFERENT INQUIRY TO SEE MAJOR THINGS THAT HAVE BEEN GOING ON IN THE CITY. AND THEN ANOTHER BIG PART OF THIS IS LOOKING AT THE CITY'S INTERNAL CONTROLS. AND SO WE… I LISTED OUT THE MAJOR AREAS THAT WE'RE LOOKING AT HERE. WE'RE LOOKING AT CASH RECEIPTS, THE REVENUE THAT COMES INTO THE CITY, DISBURSEMENTS AND EXPENSES, THAT FLOW OUT, THE PAYROLL, HR FUNCTIONS, AND AS WE'RE GOING THROUGH EACH OF THESE DIFFERENT AREAS, REALLY WHAT WE'RE LOOKING FOR IN TERMS OF YOUR INTERNAL CONTROLS ARE THINGS LIKE SEGREGATION OF DUTIES. YOU DON'T WANT ONE PERSON HAVING TOO MUCH CONTROL OVER A PARTICULAR FINANCIAL PROCESS. SO WE WANT TO MAKE SURE THOSE ARE AS SEGREGATED AS POSSIBLE. WE'RE ALSO LOOKING FOR THINGS LIKE APPROVAL OF TRANSACTIONS, MANAGEMENT APPROVAL OF DIFFERENT TRANSACTIONS AS WELL. SO AS WE GO THROUGH THESE DIFFERENT AREAS IN TERMS OF YOUR CONTROLS, THAT'S REALLY WHAT WE'RE LOOKING FOR. SO IT'S REALLY TO MAKE SURE THAT YOU HAVE APPROPRIATE INTERNAL CONTROLS IN PLACE, AND THEN WE CAN PERFORM TESTING OVER THOSE CONTROLS AS WELL. ONCE THE BOOKS ARE CLOSED. A LOT OF FINANCIAL SCHEDULES AND RECONCILIATIONS ARE COMPLETED AND PREPARED AND PROVIDED TO US. WE COME OUT TO DO THE YEAR-END PORTION OF OUR FIELD WORK. AND SO THIS OCCURRED IN JANUARY. EVEN THOUGH THE TEAM WAS OUT THERE IN JANUARY, WE REQUEST A LOT OF THIS INFORMATION UP FRONT. IT ALLOWS US TO DO ADDITIONAL PLANNING SO WE CAN GET READY FOR THAT YEAR-END FIELDWORK. WE PROVIDE OUR SAMPLE SELECTIONS OF AREAS WE'RE GOING TO LOOK AT TO NITA AND ALEX AND THEIR TEAM. TO MAKE SURE THAT THEY'RE PREPARED FOR US WITH ALL THE SUPPORTING DOCUMENTS THAT WE'RE GOING TO LOOK AT WHILE WE'RE PHYSICALLY OUT, AT THE CITY'S OFFICES. THEY PUT A LISTING OF THE DIFFERENT TYPES OF TESTS THAT WE DO. WE DO CONFIRMATION OF BALANCES. THAT'S WHERE WE SEND THIRD-PARTY CONFIRMATIONS DIRECTLY TO FINANCIAL INSTITUTIONS TO CONFIRM THAT THE BALANCES… BALANCES THAT ARE BEING REPORTED BY THE CITY ARE IN AGREEMENT WITH THEIR RECORDS. WE DO A LOT ON CUTOFF TESTING, AND THAT'S… RECEIVABLES, PAYABLES, AND THEN HOW THOSE RELATE TO THE REVENUES AND EXPENSES. AND THE REASON WE CONCENTRATE A LOT OF OUR TESTING ON THAT, WHAT THAT MEANS IS WE'RE LOOKING AT TRANSACTIONS THAT OCCUR RIGHT AROUND YOUR YEAR-END DATE, JUNE 30TH. OFTENTIMES, AGENCIES ARE GOOD AT DOING DAY-TO-DAY TRANSACTIONS THROUGHOUT THE YEAR. NOW, YOU GET TO A YEAR-END OR A CUTOFF PERIOD, THERE'S A LOT OF DIFFERENT TYPES OF ENTRIES THAT HAVE TO BE MADE TO MAKE SURE THAT THINGS ARE BEING RECORDED IN THE PROPER PERIOD. SO IT'S JUST CONSIDERED TO BE HIGHER RISK, SO WE LOOK AT A LOT OF TRANSACTIONS RIGHT AROUND THAT JUNE 30TH, THE SEVERAL MONTHS LEADING UP TO THAT, AND THEN SEVERAL MONTHS INTO THE CURRENT 26, FISCAL YEAR AS WELL. WE PERFORM DETAILED TESTS OF TRANSACTIONS AS WELL, AND THAT'S WHERE WE'RE SELECTING TRANSACTIONS DIRECTLY FROM THE CITY'S ACCOUNTING SYSTEM, AND THEN REQUESTING BACKUP AND SUPPORTING DOCUMENTATION FOR THAT. ALSO DO ANALYTICAL REVIEW PROCEDURES, WHERE WE'RE LOOKING AT THESE ARE MORE HIGH-LEVEL TESTS WHERE WE'RE LOOKING AT BALANCES IN DIFFERENT ACCOUNTS OVER SEVERAL YEARS TO SEE IF THERE'S ANY UNUSUAL FLUCTUATIONS THAT WE WEREN'T EXPECTING. WE ALSO DO THINGS LIKE RATIO ANALYSIS. IN DIFFERENT AREAS, SUCH AS AVERAGE PAYROLL PER FTE, AND JUST THINGS LIKE THAT TO GET COMFORTABLE, WITH A LARGE AMOUNT OF DATA AT A HIGHER LEVEL. AND IF ANYTHING LOOKS UNUSUAL, THEN WE DIG INTO THAT A LITTLE BIT FURTHER. ALSO PERFORM YOUR SINGLE AUDIT, WHICH I'LL TALK ABOUT IN A SECOND, WHICH IS THE FEDERAL AUDIT, AND THEN WE PUT TOGETHER THE FINANCIAL STATEMENTS AND FOOTNOTES TO MAKE SURE THAT THEY'RE ALL PREPARED IN ACCORDANCE WITH GASB, THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD. SO IN ORDER TO REPORT THE RESULTS OF OUR AUDIT, THERE ARE 5 DIFFERENT REPORTS OR LETTERS THAT WE ISSUE. OUR INDEPENDENT AUDITOR'S REPORT, WHICH IS THE MAIN ONE, IT GOES IN FRONT OF THE THE ACT FOR THE… AND THEN WE ISSUE A SEPARATE GOVERNMENT AUDIT STANDARDS REPORT AND UNIFORM GUIDANCE REPORT, WHICH IS THE FEDERAL REPORT. THOSE GO AS ONE DOCUMENT, AND THEN TWO SEPARATE LETTERS, A MANAGEMENT LETTER AND AUDIT CONCLUSION LETTER. SO I'LL TALK ABOUT EACH OF THESE REPORTS. THE FIRST ONE, THE INDEPENDENT AUDITOR'S REPORT, IS PART OF YOUR AC4 DOCUMENT. THERE ARE OTHER THINGS THAT ARE INCLUDED IN THERE. THE MIDDLE PART THERE, THE FINANCIAL SECTION, THAT'S THE ONLY PART THAT'S ACTUALLY REQUIRED BY GASB, IS YOUR BASIC FINANCIALS. INDEPENDENT AUDITOR'S REPORT, AND THEN MD&A. THE ADDITIONAL INFORMATION THE CITY ELECTS, VOLUNTARILY TO PREPARE THIS INFORMATION. AS PART OF THE ACF FOR THE ANNUAL CONFIDENTIAL FINANCIAL REPORT, THAT ADDS THE INTRODUCTORY SECTION, AS WELL AS THE STATISTICAL SECTION IN THE BACK. PROVIDES THE USERS WITH A LOT OF ADDITIONAL INFORMATION ABOUT THE CITY, A LOT OF DEMOGRAPHIC INFORMATION, LONGER-TERM FINANCIAL INFORMATION, SO IT'S DEFINITELY MORE BENEFICIAL THAT YOUR FINANCE DEPARTMENT ELECTS TO PERFORM THE ADDITIONAL PROCEDURES REQUIRED TO PUT ALL THOSE ADDITIONAL REPORTS TOGETHER. SO IT'S A PRETTY LONG, PRETTY LONG REPORT OVERALL. I THINK IT'S ABOUT 170 PAGES. AND AS I MENTIONED, THE INDEPENDENT AUDITOR'S REPORT THAT GOES IN THE FRONT OF THE ACRA, THIS IS THE MAIN… OUR MAIN REPORT. IT'S OUR AUDIT OPINION ON YOUR FINANCIALS. WE HAVE AN UNMODIFIED OR CLEAN OPINION, WHICH IS DEFINITELY GOOD NEWS. NEXT REPORT WE ISSUE IS, THE GOVERNMENT AUDIT STANDARDS REPORT. THE MAIN THING ABOUT THIS PARTICULAR REPORT FOR THE GOVERNMENT AUDIT STANDARDS IS THAT, WELL, FOR STARTERS, THE MAJORITY OF THE GOVERNMENT AUDIT STANDARDS FALL ON US AS YOUR AUDITOR. WE HAVE TO HAVE CERTAIN TRAINING IN GOVERNMENT AREAS FOR ALL OF OUR STAFF THAT WORK ON GOVERNMENTAL AUDITS. THERE'S DIFFERENT THINGS THAT WE HAVE TO HAVE IN OUR OWN INTERNAL QUALITY CONTROL PROCESS TO MAKE SURE THAT WE'RE PERFORMING GOVERNMENTAL AUDITS PROPERLY. THE WAY THAT THESE AFFECT YOU, THOUGH, IS IF WE HAVE ANY FINDINGS THAT WE CONSIDER TO BE MATERIAL WEAKNESS OR A SIGNIFICANT DEFICIENCY, THEY GET REPORTED IN THIS PARTICULAR REPORT. EACH OF THESE, THE MATERIAL WEAKNESS ONE, THIS HAS BEEN A REPEAT, WHICH I'M SURE YOU'RE ALL AWARE OF. THIS HAS TO DO WITH THE SPECIAL ASSESSMENT DEBT PROCEEDS THAT GO ALL THE WAY BACK TO 1999, I THINK. THIS WILL GO AWAY NEXT YEAR. THIS HAS BEEN ALL, FINANCES SPENT. A LOT OF TIME OVER THE LAST SEVERAL YEARS RECONCILING ALL THIS, AND THEN GETTING THESE, PROCEEDS BACK INTO THE APPROPRIATE AREAS. THAT SHOULD BE… GO AWAY NEXT YEAR, SO DEFINITELY GOOD NEWS THERE. WE HAD TO REPORT AT THIS ONE LAST YEAR BECAUSE THERE WAS STILL, AN ADJUSTMENT TO PRIOR YEAR NUMBERS RELATED TO THIS. AND THEN, A PARTIAL REPEAT AS A SIGNIFICANT EFFICIENCY, JUST WITH THE FINANCIAL CLOSE. THERE WERE SOME DELAYS, IN GETTING THAT INFORMATION TO US, WHICH CAUSED A LITTLE BIT OF A DELAY IN THE AUDIT AND SOME ADDITIONAL, ADJUSTMENTS THAT WE HAD TO DO, TO THE BOOKS. BUT I WOULD IMAGINE THAT WOULD… THAT ONE WOULD GO AWAY NEXT YEAR AS WELL. WE DID HAVE THE ONE FINDING LAST YEAR RELATED TO GRANTS, AND THAT WAS IMPLEMENTED DURING THE CURRENT YEAR. SO DEFINITELY SOME IMPROVEMENT OVERALL. RELATED TO THOSE. NEXT REPORT WE ISSUE IS OUR FEDERAL SINGLE AUDITS UNIFORM GUIDANCE REPORT. ANY AGENCY IN THE U.S. THAT RECEIVES OR EXPENDS MORE THAN $750,000 IN FEDERAL FUNDS IN A GIVEN YEAR HAS TO GET THIS ADDITIONAL AUDIT. IT'S MORE A COMPLIANCE-BASED AUDIT. WE'RE MAKING SURE THAT THE GRANT FUNDS THAT ARE RECEIVED FROM THE FEDERAL GOVERNMENT ARE BEING SPENT IN ACCORDANCE WITH THE GRANT REQUIREMENTS. GOOD NEWS HERE, WE HAVE AN UNMODIFIED OR CLEAN OPINION ON THOSE FEDERAL FUNDS, WHICH MEANS THAT THERE ARE NO COMPLIANCE EXCEPTIONS OR NO ISSUES WITH THE INTERNAL CONTROLS RELATED TO THE FEDERAL FUNDS. SO AGAIN, GOOD NEWS THERE. NEXT SEPARATE LETTER WE ISSUE IS THE MANAGEMENT LETTER. I MENTIONED WHEN WE'RE LOOKING AT YOUR INTERNAL CONTROLS, IF WE HAVE ANY MATERIAL WEAKNESSES OR SIGNIFICANT DEFICIENCIES, THOSE GET REPORTED IN THAT GOVERNMENT AUDIT STANDARDS SCHEDULE OF FINDINGS. IF WE HAVE THINGS THAT DON'T RISE TO THAT LEVEL, WE REPORT THEM HERE. WE'RE ALMOST ALWAYS GOING TO HAVE A COUPLE OF THESE IN TERMS OF RECOMMENDATIONS ON HOW TO IMPROVE THINGS, OR IF WE HAVE SOME MINOR ADJUSTMENTS THAT WE HAD TO DO. NOT THAT THEY'RE NOT IMPORTANT, BUT THEY DEFINITELY DON'T RISE TO THE LEVEL OF A SIGNIFICANT DEFICIENCY OR MATERIAL WEAKNESS. SO THESE HAD TO DO WITH APPROPRIATE CLASSIFICATION OF ACCOUNTS RECEIVABLE. ALSO RELATED TO THE COMPUTER LOAN ACCOUNTS RECEIVABLE, WE HAD TO MAKE AN ADJUSTMENT TO INVENTORY, AND THEN FOR ACCRUED BENEFITS, THERE WERE, A COUPLE ACCOUNTS THAT HAD TO BE CORRECTED BY US. AGAIN, NOTHING TOO MAJOR. THESE SHOULD BE ABLE TO BE RECTIFIED PRETTY EASILY BY FINANCE NEXT YEAR. TWO OF THE PRIOR YEAR RECOMMENDATIONS THAT WE HAD, THOSE WERE IMPLEMENTED. SO THAT'S SOMETHING THAT'S GOOD NEWS HERE. I MEAN, FROM A COUNCIL MEMBER PERSPECTIVE, YOU'LL SEE THAT, YOU KNOW, THE FINDINGS BUT AS LONG AS THEY'RE GETTING IMPLEMENTED, OUR RECOMMENDATIONS ARE BEING IMPLEMENTED YEAR TO YEAR, THAT INDICATES THAT THE FINANCE DEPARTMENT IS CONCERNED ABOUT MAKING SURE THAT THINGS ARE BEING APPROPRIATELY RECONCILED AND CORRECTED. FINAL LETTER WE ISSUE IS OUR AUDIT CONCLUSION LETTER. IN ADDITION TO OUR AUDIT OPINION AND THOSE OTHER REPORTS, THERE'S CERTAIN THINGS WE'RE REQUIRED TO COMMUNICATE DIRECTLY TO YOU. AND THIS LETTER ACCOMPLISHES THAT. IF THERE WERE ANY NEW ACCOUNTING POLICIES IMPLEMENTED DURING THE YEAR, WHICH GASB SEEMS TO HAVE STATEMENTS THAT COME OUT ALMOST EVERY YEAR THAT AFFECT YOUR FINANCIALS AND REQUIRE ADDITIONAL WORK FOR FINANCE. THIS YEAR WAS A FAIRLY BIG ONE. GASB 101 AFFECTED HOW COMPENSATED ABSENCES, PARTICULARLY SICK LEAVE, IT GETS REPORTED FOR GOVERNMENTS, SO THAT HAD TO BE IMPLEMENTED THIS YEAR. NO MAJOR CHANGES IN DISCLOSURES THROUGH YOUR FOOTNOTES. IF YOU HAVE ANY ACCOUNTING ESTIMATES INCLUDED IN YOUR FINANCIALS, WE'RE REQUIRED TO LET YOU KNOW WHAT THOSE ARE. NOTHING UNUSUAL HERE. ALL FINANCIALS ARE GOING TO HAVE SOME SORT OF ESTIMATE. WE'RE JUST REQUIRED TO LIST THOSE OUT. IF WE HAD ANY DIFFICULTIES IN PERFORMING THE AUDIT, WE WOULD LET YOU KNOW THAT, AND THERE WERE NONE. A LITTLE BIT OF A DELAYS, BUT NOTHING, TOO MAJOR. IT'S STILL JUST MARCH WHERE WE'RE, PRESENTING, THE FINAL REPORTS HERE IN THE, THE, RESULTS WERE ALSO PRESENTED, TO THE FINANCE AND INVESTMENT COMMITTEE LAST MONTH, TOO. NO DISAGREEMENTS WITH MANAGEMENT ON ANY ACCOUNTING ISSUES OR ANYTHING. AND THEN WE DID RELATE THAT MATERIAL WEAKNESS AGAIN TO THAT SPECIAL ASSESSMENT DEBT FINDING, WHICH, AGAIN, THAT SHOULD GO AWAY. WE HAD 4 ADJUSTMENTS. THAT'S USUALLY… WE'RE ALMOST ALWAYS GOING TO HAVE A COUPLE OF AUDIT ADJUSTMENTS EACH YEAR TO CLEAN THINGS UP. THIS IS A DRASTIC IMPROVEMENT TO… 5, 6 YEARS AGO OR SO, WHERE WE HAD A LOT OF ADJUSTMENTS TO GET THE BOOKS IN ORDER, SO THINGS HAVE DEFINITELY BEEN LOOKING PRETTY GOOD IN TERMS OF THE NUMBER OF AUDIT ADJUSTMENTS WE'RE REQUIRED TO MAKE TO MAKE SURE YOUR ACCOUNTING RECORDS ARE CORRECT. SO OVERALL, CONTINUED IMPROVEMENT, IN THE FINANCIAL RESULTS. MAIN THING HERE, WE HAVE AN UNMODIFIED OR CLEAN OPINION ON THE FINANCIALS, GOOD NEWS THERE. AGAIN, THE MATERIAL WEAKNESS AND SIGNIFICANT DEFICIENCY THAT WE REPORTED THAT WERE REPEATS, AGAIN, SHOULD GO AWAY NEXT YEAR. CLEAN OPINION ON THE FEDERAL FUNDING. THE FOUR RECOMMENDATIONS FOR IMPROVEMENT ON THAT MANAGEMENT LETTER, AND THEN, JUST THE FOUR AUDIT ADJUSTMENTS. MY NAME'S NOT ERICA, THAT'S MY PARTNER, WHO… SHE'D USE THIS PRESENTATION FOR THE FINANCE COMMITTEE. THAT CONCLUDES ME. COUNCIL: THANKS, JUSTIN. YEAH, I JUST, YOU KNOW, I WANT TO REITERATE THAT THIS WAS THE FIRST YEAR THAT WE WERE IN TYLER TECHNOLOGIES FOR THE ENTIRE FISCAL YEAR. COUNCIL: AND CHANGING OVER TO A NEW FINANCIAL SYSTEM IS A HUGE UNDERTAKING. AND WHILE THE FINANCE PART IS DONE, IN FACT, WE JUST WENT LIVE WITH UTILITY BILLING IN JANUARY, AS MANY OF YOU KNOW. AND SO, NEXT… COUNCIL: YEAR 2027, WE'RE LOOKING TO GO LIVE WITH THE PAYROLL AND HR, AND THEN FINANCE WILL BE DONE WITH TYLER IMPLEMENTATIONS. COUNCIL: BUT, YOU KNOW, SWITCHING OVER TO A NEW FINANCIAL SYSTEM, IT REQUIRES THAT YOU CHANGE PRETTY MUCH EVERYTHING THAT YOU'RE DOING. THE WAY THAT YOU PROCESS EVERY SINGLE THING HAS TO BE RE-EVALUATED, RECONSIDERED, AND REFORMED. COUNCIL: AND AS A RESULT OF THAT, A SIGNIFICANT LIFT, AND ALSO THE FACT THAT THE ACCOUNTING DEPARTMENT WAS DOWNSTAFFED 50% FOR ABOUT HALF THE YEAR. COUNCIL: YOU KNOW, WE SAW SOME OF THOSE, THE SECOND SIGNIFICANT DEFICIENCY. BUT WE WERE ABLE TO, BRING ON AND HAVE JOIN US AN AMAZING ACCOUNTING MANAGER, WHO IS ALSO A CPA AND, PREVIOUSLY AN AUDITOR, SO HE SPEAKS AUDITOR, HE ALSO SPEAKS COUNCIL: REGULAR PEOPLE, TOO. COUNCIL: AND HE IS, CAME IN AND FEET… JUMPED IN FEET FIRST AND WAS ABLE TO, GET THE BOOKS, ALONG WITH THE REST OF THE ACCOUNTING TEAM AND THE ENTIRE FINANCE DEPARTMENT. COUNCIL: READY AND TO THE AUDITORS, AND SO WE ARE VERY CONFIDENT THAT NEXT YEAR THAT THE AUDIT WILL LOOK EVEN BETTER THAN THIS YEAR. AND THAT'S OUR GOAL, IS JUST TO ATTEMPT FOR THAT CONTINUOUS IMPROVEMENT, YOU KNOW, AS WE'RE DEALING WITH THE CHANGES OF… COUNCIL: THE WORLD AND THE SYSTEMS. COUNCIL: AND SO THIS IS MERELY A RECEIVE AND FILE. THE COUNCIL DOES NOT NEED TO TAKE ANY ADDITIONAL ACTION, BUT IF YOU HAVE ANY QUESTIONS REGARDING THE AUDIT REPORT, WE ARE HAPPY TO ANSWER THEM. COUNCIL: ONE QUESTION, ACTUALLY A COUPLE QUESTIONS. NUMBER ONE, DID, FIAC HAVE ANY ISSUES WITH IT? ANY QUESTIONS? NO, FIAC DID NOT. WE PRESENTED TO THEM, JUST THROUGH A SMALL CORRECTION FROM WHAT JUSTICE SAID, WE ACTUALLY PRESENTED IT TO THEM, EARLIER THIS MONTH, IN JUST A SLIGHTLY DRAFT FORM. WE HADN'T COMPLETED ALL THE STATISTICAL SECTIONS AT THAT TIME. COUNCIL: BUT REALLY WANTED TO GET THEIR INPUT ON THE GENERAL FINANCIAL STATEMENTS BEFORE WE BROUGHT THEM TO COUNCIL. SO THAT WAS THEIR ONLY QUESTION, IS LIKE, WHEN DO WE GET THE FUND NUMBERS? SO I'LL BE SENDING THAT OUT TO THEM SO THAT THEY CAN SEE THE STATS AS WELL. COUNCIL: JUST AS AN OBSERVATION, BECAUSE I'VE BEEN COMING TO CITY COUNCIL SINCE 2010, AND I REMEMBER THE BAD OLD DAYS WHEN I THINK THE LIST OF EXCEPTIONS AND DINGS WERE TWO PAGES. I MEAN, IT WAS JUST… IT WAS JUST AMAZING. COUNCIL: SO, TO HAVE THESE RELATIVELY FEW, RELATIVELY MINOR. COUNCIL: ADJUSTMENTS THAT HAVE TO BE MADE, THINGS ARE BEING CLEANED UP. IT'S A TESTAMENT TO, TO THE WORK THAT YOU AND YOUR STAFF HAVE DONE, NITA, WITHOUT A DOUBT. AND WE'RE VERY, VERY HAPPY THAT THE SIGNIFICANT OR MATERIAL WEAKNESS RELATED TO THE BONDS IS NOW COMPLETELY FINISHED, AND… COUNCIL: NEVER BE SPOKEN OF AGAIN. COUNCIL: YEAH, MAYOR, I WAS GONNA SAY THE SAME THING, THAT, SINCE MY TIME BEING INVOLVED, EVEN BEFORE I WAS ACTUALLY ELECTED, COMING TO COUNCIL MEETINGS, LISTENING TO THE AUDIT REPORTS. COUNCIL: THIS RIGHT HERE, I KNOW IT'S ANNOYING BECAUSE WE WANT IT JUST… WE WANT IT OFF, AND IT WILL BE NEXT YEAR, BUT I'LL JUST ECHO WHAT THE MAYOR JUST SAID, THAT COUNCIL: FROM THE DAYS OF, LIKE, 20 FINDINGS OR WHATEVER, AND IT WAS CONTINUING YEAR AFTER YEAR, IT WAS NEVER FIXED. THIS, TO ME, IS… IS… COUNCIL: IT'S ALMOST AS IF IT'S PERFECTLY CLEAN, RIGHT? IT'S NIGHT AND DAY FROM WHERE WE WERE AT, AND I'M VERY GRATEFUL FOR YOU AND YOUR STAFF FOR THEIR WORK, FOR CONTINUING TO JUST GRIND AT IT, AND GET IT DONE, AND ALSO JUST… COUNCIL: YOU KNOW, THE TEAMWORK BETWEEN COUNCILS AND STAFF, JUST TO GET US TO WHERE WE ARE. SO, I'M VERY HAPPY WITH IT, TOO. AND I KNOW THAT… I KNOW YOU AND SEAN BOTH, BECAUSE WE'VE TALKED ABOUT THIS SEPARATELY, THAT COUNCIL: THE LITTLE ONE THAT'S HERE STILL, BUT NOW THE BOND ONE'S DONE. IT'S ANNOYING BECAUSE, LIKE, WE KNOW WE'RE THERE, RIGHT? WE KNOW THAT IT'S DONE, IT'S TAKEN CARE OF, BUT IT STILL HAS TO SHOW UP THIS TIME. BUT I JUST WANT YOU TO KNOW THAT… COUNCIL: WE'RE SO GRATEFUL, AND THAT THIS IS… COUNCIL: LIGHT YEARS FROM WHERE WE USED TO BE. COUNCIL: MAYBE 8, 10 YEARS AGO, AND IT'S… IT'S REALLY AWESOME TO SIT HERE AND… AND TO SEE THIS, SO THANK YOU. COUNCIL: ANY OTHER COMMENTS FOR MY COLLEAGUES? WELL DONE. COUNCIL: I'LL ADD THE COMPLIMENTS ON TO MY STAFF. COUNCIL: THANK YOU, NITA. OKAY. MR. MAYOR, JUST A REMINDER TO OPEN PUBLIC COMMENT. I DO HAVE SOMEONE ON ZOOM. COUNCIL: HEY, SCYLLA GREENHOUSE, YOU HAVE BEEN UNMUTED. PLEASE PROVIDE YOUR PUBLIC COMMENT. HI, STAFF, AND MAYOR, AND THE CITY COUNCIL. I, JUST WANTED TO ECHO YOUR COMMENTS MORE SO, TOO, IN REGARDS TO THIS PRESENTATION THAT WAS GIVEN. YOU KNOW, THE IMPLEMENTED ITEMS, AND THE NORMAL DOING AS BUSINESS, AND STILL COMING OUT WITH LESS FINDINGS, MUCH LESS FINDINGS, AND THE REPORT FROM THE… THE AUDITORS, I JUST WANTED TO TELL OUR STAFF THROUGH OUR MAYOR THAT THIS IS A GREAT REPORT, AND I JUST APPRECIATE, THE EFFORT THAT'S BEEN PUT OVER THIS LAST… THAT YEAR OF 2025 FISCAL YEAR, SO THANK YOU. COUNCIL: THANK YOU, SELO, FOR THE KIND WORDS. ANYONE ELSE ON ZOOM? COUNCIL: LET'S TRY THAT AGAIN. I SEE NO OTHER HANDS RAISED ON ZOOM. OKAY, ANY OTHER COMMENTS FROM THE, ANYONE IN THE AUDIENCE TODAY? MR. CHAPMAN. COUNCIL: AND LET ME SAY, MR. CHAPMAN, IT'S NICE TO SEE YOU HERE. COUNCIL: IT'S NICE TO BE SEEN, MAYOR. APPRECIATE THAT. A COUPLE OF THINGS. FIRST OF ALL, I THINK I HAVE TO GO BACK AND TAKE MY DRIVER'S TEST FOR MY WHEELCHAIR THERE. COUNCIL: YEAH, IT'S PROBABLY TIME. ALSO, JUST A QUESTION OF KNOWING. COUNCIL: HOW ARE THE AUDITORS, SELECTED FOR ANY CITY, OUR CITY IN THIS PARTICULAR CASE? WHO… WHO DETERMINES WHAT THAT, OR WHO THAT AUDITOR AND OR FIRM ARE? COUNCIL: SECONDLY, I HAVE TO TOTALLY AGREE, LIVING THROUGH COUNCIL: MANY OF THE PRIOR DAYS AS TO WHERE WE ARE FOR THOSE THAT WERE HERE. WE'RE LIGHT YEARS FROM WHERE WE WERE, AND THAT'S A GREAT PLACE TO BE. COUNCIL: AND LAST, MOST IMPORTANTLY, IF, IF STAFF COULD HAVE SIMPLY PUT ON THE PACKET THAT THE, COUNCIL: PRESENTATION, IT'S ONLY GOING TO TAKE 5 OR 6 MINUTES. I SPENT 3 DAYS ON THAT 642 PAGES, SO NEXT TIME, IF WE COULD GET A HEADS UP, IT'D PROBABLY SAVE ME SOME TIME. SO, THANK YOU. COUNCIL: THANK YOU. ANITA, YOU HAD A QUESTION? DID YOU LIKE TO RESPOND TO THAT? YEAH, SURE. IN FACT, THE, STAFF BROUGHT FORWARD A REQUEST TO CITY COUNCIL TO MOVE FORWARD WITH AN RFP, COUNCIL: OUR CURRENT CONTRACT WAS UP WITH OUR EXISTING AUDITOR'S MUNCPA, AND SO WE ARE IN THE PROCESS OF FINALIZING THAT RFP PROCESS, AND WE HOPE TO BRING FORWARD A REQUEST TO AWARD THE COUNCIL: SELECTED, RESPONDENT AND, AWARDED CONTRACT. COUNCIL: NEXT… NEXT MEETING, MAYBE, HOPEFULLY. VERY GOOD. AND JUST AS A COMMENT, IT'S VERY ROUTINE FOR ALL JURISDICTIONS TO SWITCH AUDITORS OUT AFTER A COUPLE OF YEARS. IT'S JUST BEST PRACTICES. I THINK THE STAFF AND THE CITY COUNCILS HAVE BEEN VERY PLEASED WITH THE WORK THAT MUN HAS DONE, BUT IT'S JUST TIME TO GO OUT, AND THIS IS A GOOD TIME TO DO IT. COUNCIL: BUT IT'S ALSO, LIKE, NO
Recording and media
Records considered
Not claimed by this page
No source correction or revision history is recorded for this meeting. A corrected artifact will appear here as a new version rather than replacing what is shown above.
Canonical record: a055a00481289b2d67ad119121eccfeb. This page changes as stronger artifacts are published; it never overwrites an agenda with minutes.
Publisher tools
