Miami City Council

📅 May 20, 2024 | Clip #548

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⚠️ Discrepancies & Missing Documents (3)

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[00:02] Now, I'll call to order the Reggers Academy in my city council for Monday, May 20, 2024.

[00:08] I have a public input. Let's get to the personal premises.

[00:11] We have none. Three claims list.

[00:15] We'll do the claims list without the annual concrete claims.

[00:19] First.

[00:20] Mr. Chopper.

[00:23] Second.

[00:29] Second.

[00:34] Now we'll do the claims for the annual concrete.

[00:37] Motion to approve.

[00:39] Second.

[00:44] Aye.

[00:50] Aye.

[00:55] First.

[00:57] Third.

[00:58] Second.

[01:00] Third.

[01:02] Second.

[01:04] Second.

[01:14] Second.

[01:16] Second.

[01:23] But first to your earlier question, and I know you can't respond, but I can give you information.

[01:29] Grand River Damma 40 65 million for the year ended 1231-22, 1231-23 is not published.

[01:38] I think those become public when the state publishes their financial statements.

[01:45] Because they're part of the state.

[01:48] Anyway, there you go.

[01:49] So, you have three documents from me.

[01:53] I'm a depth at the phone.

[01:55] This is my school set.

[01:58] You have three documents from me.

[02:00] One is a letter that's just two pages.

[02:04] You have a bound document from us that says it should look something like this.

[02:09] But it says it's the single lot of reports and supplementary schedules.

[02:14] And then finally, you have your financial statements.

[02:17] They won't look like this.

[02:18] They would've came from the property firm.

[02:21] Where's the other?

[02:22] What do you say we had?

[02:23] Oh, we've only got this one.

[02:25] Okay, you only have the big one.

[02:27] Did we get distributed to them the other two?

[02:30] No.

[02:34] No, that's okay.

[02:35] And I may need to check with our staff too.

[02:37] I'm going to talk you through them now, and then we'll make sure you get them.

[02:40] And you can always reach out and ask us questions later as well.

[02:46] So, you have our contact information.

[02:48] Don't hesitate to reach back out and say, hey, I have this now.

[02:51] Now I have a question.

[02:52] Well, like I said, I will talk you through it.

[02:58] The two page letter from us.

[03:00] is what we call our required communications, is what our professional standards require that we

[03:08] communicate to you after the conclusion of an audit, so it's not part of the official audit report,

[03:15] but it addresses other things that we had problems trying to get through the audit or

[03:19] something came up that we thought we needed to communicate. You're not going to find much in there outside

[03:27] of standardized language, with the one exception of we pointed out a journal entry that we recommended

[03:35] and that was posted. We'll get to that because there's also a finding related to that, so like I said,

[03:41] you really just kind of got the detail of the journal entry and that letter. On the big financial statements

[03:48] that you have in front of you, this is what you think of when you think of an audit and the part

[03:59] of that big package, 94 page package that belongs to us that we actually drop and

[04:08] dropped and write starts on page five and that's referred to as our audit opinion. That's about

[04:17] two little over two pages, but again that is all standardized language out of our professional standards.

[04:28] So while it's linked the what you need to know is it's the standard what we call a clean opinion

[04:35] or a more technically called an unmodified opinion where we've just put your language, we've just put

[04:41] the professional language in there saying, hey, in our opinion, these, let me find the words,

[04:51] based on our audit and the report of other auditors. Financial statements refer to a present fairly

[04:56] and all material respects the financial position of the city and the changes in those financial

[05:02] positions and the cash flow. So that's essentially a financial statement audit where we come back and say

[05:08] within reasonable materiality, these are accurate in our opinion based on the work we did. So that is the

[05:17] only part of that that I can really speak to your internal staff and the Crawford firm is much more

[05:25] adept at explaining your financial position to you than I am, although I'm happy to answer questions you

[05:31] have as well. The other document that you don't have from us but we will get it in your hands is a much more

[05:44] brief report titled your single audit report. If you expand more than $750,000 of federal grant money in a year,

[05:57] spend it.

[06:00] then you're required to have a single audit.

[06:02] And so that's what this is.

[06:05] And a single audit includes two different letters from us.

[06:09] The first one is called a yellow book opinion.

[06:12] So let me back up a little bit.

[06:14] You would have that yellow book report

[06:15] regardless of whether or not you had a single audit.

[06:18] But we get bound over with your financial statements.

[06:21] When you're driven to have a single audit,

[06:22] it moves over and joins the single audit.

[06:25] It's a report that speaks a little more globally

[06:28] around internal controls and compliance.

[06:33] Then the second letter from us in there

[06:35] is a report on the major programs

[06:39] that you expanded federal money after.

[06:42] So we look at a schedule of expenditures of federal awards.

[06:46] We refer to as a CFO.

[06:48] We look at that all of the different programs

[06:50] you spent money on.

[06:52] There is a formulaic approach, driven by the federal government

[06:57] of how we identify major programs.

[07:00] Those are the grant programs that we audit.

[07:04] So we don't audit all grant programs.

[07:05] We audit the major ones.

[07:08] In that respect, let me tell you which ones we looked at this year.

[07:15] And then we'll talk about the findings.

[07:17] There was one major program that had to be audited.

[07:21] The coronavirus state and local physical recovery funds.

[07:27] So that was a little over $1.5 million

[07:32] that was expanded during the year ended June 3, 2023 on that.

[07:41] As I like to tell city councils and boards and others,

[07:45] if I were in your position,

[07:47] I would always be looking for this small report.

[07:49] It's always going to be the one that has any findings on it.

[07:55] And they're going to be at the back.

[07:56] So to start at the last page, the very last page

[08:00] is prior audit findings.

[08:02] For the year ended June 30, 2022,

[08:06] you did not have any findings of any kind.

[08:08] So that very back page just says there were not.

[08:12] Prior to that, you get the findings for June 30, 2023,

[08:16] of which we had three.

[08:19] Two of those relate to the coronavirus federal grant money.

[08:26] And one of them relates internally,

[08:30] not specific to grant money.

[08:32] The internal controls around monitoring cash balances.

[08:38] So that first one is referred to in your yellow book,

[08:41] report from us as finding number one, cash monitoring.

[08:46] This is where we found bank recommendations

[08:51] that were not reconciled all the way to the books.

[08:55] It drove one journal entry from us to-

[09:00] correct something that had been duplicated, and then it also drove a correction to the bank

[09:06] reconciliation because there was an outstanding item on there that was not an outstanding

[09:11] item.

[09:12] So a couple of things had to happen to get that lined up with the books.

[09:17] So that was the one finding under just the yellow book audit, which is your financial statement

[09:22] audit for a governmental entity.

[09:27] Then on to the coronavirus money, two findings there, one, there was a reporting requirement.

[09:39] There was a report due to the federal government on April 30th of 2023, and that did not

[09:46] get filed.

[09:52] And at the end of our audit field work, it was still pending submission to the Department

[09:56] of the Treasury.

[09:58] So that's monitoring that grant money and getting the reports filed.

[10:03] The second finding, which is finding number three, but the second one, we've related

[10:07] to coronavirus money, had to do with record retention around procurement.

[10:15] So on this coronavirus money, projects had to be put out for bid.

[10:21] And in one of the ones we looked at, we tested by projects.

[10:25] One of the five, there was not documentation supporting that it had been put out for bid.

[10:32] So we are not saying that it was not, we're saying the documents weren't retained in the way required

[10:38] by the grant.

[10:41] So that is pretty much what I have for you.

[10:47] But I'm happy to answer questions or speak to any of that more in depth if you would like.

[10:58] Three items, and one of them was resolved immediately, two recovered related, due to deadlines

[11:04] and correct retention, that's not thinking bad guys.

[11:08] Correct.

[11:09] Three findings, two of them COVID related, one of them internal controls related, the internal controls

[11:15] related one was resolved during the audit, that's actually really good, pardon, that's really

[11:23] good actually.

[11:24] And then the two coronavirus ones are not resolved.

[11:30] Well the report, it may be filed by now.

[11:32] I don't know, as of when we drafted this, it was not, and then the other one isn't really

[11:41] correctable.

[11:42] It's more feedback for the future to make sure you're just dotting every eye and crossing every

[11:47] teal on that grant.

[11:51] So yeah, the one around cash, I don't think we would have, like that just had to get corrected,

[11:59] right?

[12:00] It had to get corrected while we were still in the audit.

[12:03] That's just kind of what we would...

[12:06] Ensure happened because of just moving forward more cleanly.

[12:12] We'll get the other doctor.

[12:25] Yes, or Kinsey?

[12:31] Yeah, Kinsey is one of our other partners.

[12:33] Yes.

[12:34] He's on vacation though, so he's just reached out to me.

[12:38] So this is cross-by, actually.

[12:44] But what did you say, Doug, are you lying here?

[12:48] I think you have to note in your minutes that you accepted it.

[12:51] You don't really approve it or disapproved, but you have to say we got it.

[12:55] Essentially.

[13:00] I don't know if you may accept the audit and the findings.

[13:03] I'll forgive you.

[13:05] Well, thank you for having a choice but to accept it.

[13:07] No.

[13:09] Can we have a vote of no confidence?

[13:14] That's a joke, Ben.

[13:17] I'll make a motion that we accept the...

[13:24] I'll second that.

[13:27] Thank you.

[13:28] Perfect.

[13:29] Good night.

[13:32] Good night.

[13:33] Good night.

[13:34] Good night.

[13:35] Thank you.

[13:38] Five.

[13:39] Ordnance 2024-02.

[13:41] Amendment Section 28-40.

[13:43] The GRG-8, our cemetery cost of fees.

[13:46] The article 3.

[13:47] Cost of fees.

[13:48] Chapter 28.

[13:49] Symmeteries.

[13:50] The code of ordinance is providing severability.

[13:53] Providing from conflicting provisions.

[13:55] We're building all conflicting ordinances and establishing an effective date.

[13:59] GRG-8, our cemetery rate increases.

[14:03] Together, most of the...

[14:09] Basically it was based on what the neighboring communities in more size.

[14:18] If we're there before their senators, we have not raised our...

[14:24] They significant, like the time.

[14:28] So the idea here was to bring us somewhat into compliance with what?

[14:45] So that is the all blister of fees.

[14:50] Some of them.

[15:05] So, it's not necessarily that they increase, there's just not anything they're prior to in the costuary bag.

[15:12] These are services that we have not because this is a concept of the US staff.

[16:00] Essentially, we are setting these up to use for the present type of first paragraph, such as July 1, we then will take the most recently,

[16:22] but I can assume a price index and just the keys for the following based on those adjustments.

[16:32] So, the prices may go up, they likely will, this is may go down.

[16:39] Just depending on what's happening with these, the idea is that we can essentially keep really stands out, prices much better.

[17:13] So, the idea is, this will allow us to keep the cost relatively, and that's the major thing that we're doing our questions on here.

[17:46] Here's how we approve this, that prices will fluctuate.

[18:00] As needed without Council approval from that point on, you can always specifically say that you can go to the post changes for without you to as of July.

[18:16] In coverage of about 3.8 percent, which is really what we were asking for would be perhaps more rate increase.

[18:44] If you looked over time, I think the low is back in 2015, it was 0.05 percent.

[18:52] And so it's just keeping it up with the low rates around us as well as, you know, that way we don't fall behind and the MSUA comes to continue to subsidize us at 70.7.

[19:07] I don't have an issue with keeping up with that.

[19:10] I would just, for me, I would like for it to come back in front of the Council just for the approval because I don't want to type future councils in the non-knowing what these rates are doing.

[19:20] We may be fine with that, but we may not be here in 3 years and the next Council may be working.

[19:25] Why didn't you tell us this?

[19:26] But as if you bring it each year to say, hey, we want to do this.

[19:29] These charges, they keep everybody aware.

[19:31] But we're talking about July 1.

[19:54] We're going to be better at the wording.

[20:05] We've got to do this so we agree in the election until I guess.

[20:11] Okay.

[20:12] Again, I don't have a problem with doing it.

[20:14] I just think we should just give the previous steps.

[20:16] This will take a five.

[20:20] We're going to have a six root 6610 grant for a way by way of finding signage for the Oklahoma Department of Commerce.