This is a special meeting for >> Are we ready? >> Yes. >> Special meeting of the Tennoxy Gtown Council will now come to order. We could all please rise. Pledge of >> Allegiance to the flag United States of America. to
the republic for which it stands one nation indivisible with liberty and justice for all. >> I guess we can have a moment of silence to give us wisdom and partnership through our meetings lengthy
meetings tonight. >> I can have a roll call. >> Council member Coleman >> present. >> Council member El Rey here. Council member McClendon >> here. >> Vice Mayor Herszog >> here. >> Mayor Kaine present. Town manager Romaya >> here. >> Town attorney Kurtz
>> here. >> Town clerk Oaks. >> Public works superintendent Craig Lowour. >> Okay. Are there any additions, deletions, or modifications? Todd, do you have your light on? >> I do, but I don't not
>> preemptive light. He wants to be the first one to speak. Okay, Mr. Curts, I believe this is your item. >> Well, do we need to approve the agenda? >> Oh, yeah. Can a motion to approve the agenda? >> Second. >> All in favor? I >> Okay. I'm sorry, Mr. Curts. I believe
this is your item and it's now an approved agenda item. >> Yes, it is an approved agenda item and and this special meeting, I think, was called um by the mayor. Uh my understanding was that the mayor felt that last week's discussion was not
entirely uh complete um since the calling of this meeting and since our last meeting as I had indicated to you I was going to have uh a uh phone conversation with their uh council from
Gunster um Meredith Plameumber who's representing them on the on this contractual matter. Um and during the course of that conversation which has become conversations
uh we've gotten some um feedback. One of the things that is clear although we have not formally transmitted the mutual uh termination agreement that you approved last week uh they are they've
been very clear that they are not interested in a mutual termination agreement. Nonetheless, there were productive conversations. Um I have relayed those conversations to each of you uh individually and
I think there is uh the possibility of resolving this without uh litigation. Um and the sheriff has indicated that they would like a formal um offer from the
the town. Uh they seem to be agreeable to um a termination of the agreement in accordance with the contract, which
would be notice um to them by March 31st um with the uh time for services ending on October 1st. uh they seem to be agreeable to the idea that they would
not challenge our right to move forward without a police force in in place. The they would not assert that that's a violation of the the charter if we terminated in that manner.
um and they are agreeable to a level of credit if we resume payments on the contract for the time period in which services have not been rendered. That seems to be uh something that uh they
would agree to. Um I indicated I would talk to you all about it um and get direction. >> Okay. you had your light on first before we even started. So, >> so I'm going to make a motion. Um, and it's a complicated motion. So, I printed
out the 10 one for each of you. Um, 10 different points of it. One here, >> 10 different points on Yeah, 10. So, I don't know if you guys want to read that before I make the motion.
All right. So, I'm going to go ahead and make the motion. Hopefully, I get a second on it. It's 10 different points. Um, resume payments for February to continue until September of 2026 for the contract. Provide notice of termination
per contract to end October 1st, 2026. Uh PBSO will agree to not challenge that we are not required to provide law enforcement services above the standard county services. PBSO agrees to forgo the attempt to collect two months of service that they didn't provide. PBSO
will take care of all red speed up until October 1st. Agreement will be signed by all parties before payments are resumed. The amount saved by not paying the contract will be rebated back to the residential solid waste at $100 each, which is what we had promised. Um, any
savings from this would do. Staff continues to negotiate a contract that suits locks at your growth residents and PBSO that potentially might come in effect after October 1st. The town attorney must sign the contract to ensure legal sufficiencies before payment is made for the February payment
and that there's no severability, meaning everything has to happen or nothing happens. So that is my motion. >> Explain why. >> Uh so Redsby wasn't technically in our contract for the school for the camera
and they were discussing potentially modifying our contract, but it sounds like they're amanable to taking care of that until October 1st under our current contract. >> But we would still resume collecting the fees. >> Correct. They they would administer that part for us,
>> which they had ceased. They was they said they weren't doing it because we were stopping. >> Right. >> Motion. I need a second and then we can have discussion. Is that good? >> Okay. >> So, you know, I I went back and looked in, you know, the motions that were made by Lisa and Paul last time and that
failed and they wanted to resume the payments. So, this resolves that, right? This resolves the payment. So, all 10 of these things some of us may not necessarily be pleased with, but it's a compromise. And that's what we're here to do is to try to compromise and come together or we can all accept something. There might be one item in here that you
say I don't want. And I would hate to see somebody disapprove this because of one item. This is about compromise. We're not ever going to get everything we want. I don't want this contract to resume. I'm clear on that. But I'm trying to come to the table and try to come up with something that all five of
us will be satisfied with. Well, this is basically the same motion except for a couple addendums adding some stuff on that we made last week that you did not vote for. >> Correct. >> Okay. Um I I to say that we all agreed we would give
that $100 to the I never said that. I think what I said last week was the $100 need that whatever we we're going to save from this needs to go toward capital improvements. That's been that's been my thing the whole time. We're paying all this money out to premium services, right? But yet
we're, you know, we're saying we all have all this infrastructure that has to be taken care of, right? So, I mean, whereas I would love $100, don't get me wrong. That's a that's a supper for, you know, a family of four or whatever. A part of a supper, you know. Yeah. I try
to eat very frugally. We share a lot. Um, you know, but yeah, I mean, you know, I again I I think it would better serve the community to put that into into some kind of infrastructure pot to go toward I mean, again, might be off,
but you know, we're talking about what about $100,000 somewhere in that neighborhood, right? Give or take. I'm not >> We did the budget where I had talked about it. >> I I know I I remember that. I know you talked about that and I and whatever. What I'm saying is I think that would be better suit suited going to buy a
culvert or going to buy, you know, or something along those lines than than throwing hundred bucks. >> But I'm but I'm looking ahead next year in October or actually it would be this year in October that we don't renew the contract. We have the $700,000 and then we can decide what we want to do with that moving forward if we're going to do
coverts and that sort of thing. But this is the problem with implementing going back into the contract for fee February to September like you were saying is we're just spending the money again. So we're authorizing to spend that money instead of on culverts this year. We're spending it on the law enforcement
contract. So right that's that's where I'm that's where it's at. >> Can I ask a question? Can I interject something here that might resolve the issue? Realistically, Craig Francine, I don't know which one of you would be able to answer this question. Realistically,
don't we already have enough capital projects funded this year more than we'll be able to accomplish by October with the A-ROD project and the other I mean don't would that be an accurate thing to say? So funding another one would be funding something that wouldn't
happen till next fiscal year anyhow. Is that accurate? This would this would go into >> I'm I'm just >> I would because we did allocate a >> because it's one of the things I spoke to you about that bothers me is that we've got all you know this funded and
we we we argue about allocating money and funding things but then we're we're not up to speed with the projects. We're not up to pace with what our funding is. So if we were to fund that's an accurate statement. If we were to fund another $100,000 covert project I'm just throwing out using whatever it would be.
It wouldn't be done till next fiscal year anyhow. >> I get that. But that 100 would carry to next fiscal year and pay for it. It wouldn't come out next fiscal year's pot, so to speak. >> If we allocate it this year, it carries with with the contract. >> Right. So, that's what I'm saying. That's >> just trying to I I I got you. I'm just
I'm making sure I'm keeping it straight in my mind because I don't want to say the wrong thing, but you know what I've been known to do. Um, but you know, I just I I don't know. I I get it. Everybody gets a hundred bucks. Like I said, I love a hundred bucks. That's great. But I think
it would better suit us. I mean, you know, $100,000 might go to fix that post at the at the, you know, at the public work I keep want to call it district at the public workshed that's been sitting there for years with a with a box plate blade on it. I mean, you know,
>> I actually think that building needs to come down. >> I agree, but I agree. But $100,000 isn't going to replace that building, right? So yeah, that's I mean, >> so is that the only thing that you have an issue with? >> No, I I like the fact that you know, making sure that they're going to maintain with red speed. That makes
perfect sense. Um because they did mention that they were going to 86 that, you know, um >> so you get 90% of what you want essentially, right? And that's what it's about. It's about compromise. That That's how I see it. >> That's a good way to paint it, Todd. That's a very good way to paint it. Yes,
sir. I I mean that's that's you know I mean that's >> Lisa >> what was your purpose of cancing this contract midstream? >> The purpose was trying to get us to negotiate and get a better contract and that didn't happen and we're going to
continue to try to do that but I don't want to get into litigation either. Right. So we saved two months. We're going to cancel it for October 1st and then that'll free up 700,000 for the next year. >> When do we have to match the funds to
the state? >> It would be next year. We would be granted this year. Those monies would be available on July 1st and we would need to match the monies in next year's budget. >> Don't we have to commit that in writing?
Um, I think it's subject to budget funding. We if we don't have it, we can't take the appropriation. >> Okay. So, we're going to be have a looming million and a half we potentially would have to have matching funds for. And Jeff, are you aware of
any state statutes that require us to have any kind of police force? There are no statutes that I'm aware of that uh require municipality to have a um police force and in our deliberations over this
time period with the sheriff's office, they have not pointed us to a state statute to that effect. >> I believe uh former council Jim Braco provided some language to that um back in 2021. So we might want to look back in our records for that because there is
some language at the state level that requires municipalities to have some minimal level of uh police force. >> I think those those um sections in uh
chapter 166 I believe they are couched in the language of if you have a police force. >> Okay. So it's a little confusing there. There is not a to my knowledge there is not a thou shalt have.
>> Yeah. So I'm with Paul. You know we already made this motion. Now we're back here rehashing the past. Um I I think this is maybe some clarification. I'm not for giving back money to as as some kind of,
you know, bonus to people because we do have a lot of expensive things that we have to be on the hook for and uh so I'm I'm glad that they're going to go with the red speed that will help, but uh
my position. Are you willing to budge on your giving the $100 rebate and have the $100 go into uh cap the capital fund? >> No, because if you remember right, I was willing to take the millage rate from three. Actually, I said we should go with the roll back rate and I said I was
willing to go with the 39 or whatever it was, which provided an extra $180,000. Right. >> Right. So, I was willing to go to that higher millage rate to get that. Well, on the caveat that you could cancel the the the PBSO contract, put the money into solid waste and be able to give
everybody this refund. I get that. But as you you know as well as I do, the the the need of the town and that the whole the whole argument I had for raising it period was we need more cap. We need more revenue, right, to be to be able to
fund these projects and to be able to match these grants and do whatever, right? So I I again compromise. Yeah. Like but I wasn't never fully on board with this refund thing. And here it is. It's only $100, not whatever it was. And
you know I again I I I still I think my argument that we have better ways to spend this money unfortunately. Sorry for those that are out there in the town than to give a $100 rebate check to. >> Well, >> that's going to cost us to process. Had
had we not had we been able to cancel the contract, then that would have been a different story. But we weren't able to Well, we still could litigate that, right? We could still say we're not going to start. >> I'm not saying litigate it. I'm not saying litigate. I I sat here and made a motion last week saying that we should
pay it out until the end of the year. Lisa had the idea of taking the two months and throwing it on the on the back end if they wanted to to make to for us to fully pay it out or Jeff has you been in conversation they're willing to credit that. So at that point that
credit to me should go to to either capital improvement infra whatever fund we want to call it we throw it out there on the side uh hold it till hold it over to next year to go for matching for these grants that we're supposed to be getting that we possibly may get. And if we don't get them at that time, then we
can put it into again repairing the post or doing whatever we need to do, buying new air conditioning units, right? Because the air conditioning units here are on on their last leg, which is something I mentioned back when we were doing the budget. So I I I I would think that most people, if they think about it
logically, would agree that instead of getting that $100 back, it would be better spent on our infrastructure. So I'm sorry, Todd, I don't agree with you. Okay. And and you're willing you're willing to go to litigation over number seven? >> Really? Because that's what you're saying.
>> It's a it's a it's a full plan is what it is. >> I understand it's a full plan. So take out seven. I'm all on board. >> But my problem is I don't want to start I don't want to start the contract up again. Right. So I'm giving that up. I'm giving up the >> Okay. So we don't start the contract up in October.
>> No, no, no. From February until October. I don't want to do that. >> Oh. So you don't want to pay the bill. You want to go to court. >> No, I don't want to. >> That's what you just said earlier. you don't want to go to litigation, but now you're saying you don't want to pay the bill. Our contract stipulates we have to give six month notice. We established this last week, >> right? But they haven't provided
service. So if they they didn't provide service, if they continue that route, they're not going to be entitled to pay. >> Okay. So So I tell you what, you front the bill, the legal bill, right? Because we're going to have to hire outside counsel. Am I correct? >> If there was a lawsuit involved, yes, I would strongly recommend.
>> You the legal bill, you pay the legal fines. >> So what part are you willing to give up out of this? >> I'm willing to give I'm willing to take number seven off. I'm with everything. But number seven, >> right? That's my point is >> you're standing on a $100 rebate to to >> No, my point is you want 100% your way.
You're not willing to bend it all. You're saying take that out, right? And I'm already I'm already giving you more than what I'm than I want to do. So I'm already giving you something. What are you giving? That's what I'm saying. There's no compromise. >> Then I guess I'm not giving anything. >> So there's no compromise. >> I I guess there's not because I I'm
telling you right now, you can spin it however you want. Like we talked about last week, >> Lisa talk for a minute. >> Well, okay. >> What mechanism do we have to rebate money to the residents?
>> We can use the tax role for who's paid and we can write them a check. >> Oh, well, we're going to write checks. >> That's right. >> We're not going to give credits. And as far as compromise, compromise only seems to be one way on this day. I'm just saying. So, you know, I'm with you,
Paul. >> We're going to give him $100 back and then we're going to take a staff person hopefully eight hours. Let's just say hopefully eight hours to research this, generate checks, and then two of us got to come sign the check, right? All this
expenditure for a for a $100 rebate. Probably going to spend more than $100 on the stinking check. It makes no It makes no fiscal responsible sense, buddy. It was $40 or $50. I would agree with you. So, but it's not. >> Okay. Do we have any public comment,
Valerie, on this item? >> Okay. Good evening, council. Hello, residents. Thank you, PBSO, for coming in spite of all this. So ashamed. So ashamed. I'm asking one simple thing which is what is the number one thing a local
government should do? Number one, safety. Public safety. Who gave you the right to tell a mom stay home mom their kid or a family like me when I'm traveling on a big farm or a retired grandma? Who gave you the right to tell
them that this PBSO here with us is a premium service? Who told you? Did you do any public safety study? No. So you are sitting here asking this question. Oh, let's remove PBS. So without thinking this through and this Mr. Town attorney tells you
let's go ahead, let's pay, let's do this. Very very ashamed and um I heard multiple things. First was we don't have okay we don't have the money but we have the money for lobbyists and paying our people big
salaries and all other things but we don't have the money for BDS. defund the police. I heard that uh let's give residents a fake check and we just discussed common sense. It will be the fraud and the time you took to even
issuing those check is worth not your time. Okay? And I work for financial companies. I know how the checks work. People are going to be lining up here not receiving checks. So receiving each other's check or wrong names and all that stuff. And u have you even thought about the reputational damage? I talked
to like 30 people in the town and everybody everybody 90% of people are saying that what is going to happen to their home value. You know the first thing you Google search Lahachi Groves and the first news comes out from WPTV Lahachi Groves is poor Lockachi Grove
doesn't have the money to pay its police goods. Have you thought about the reputational damage? Would you buy a home in a town that doesn't have the money to pay it police? So bottom line is this. What sort of message are you sending to
us to our residents to our partners in the county to PBS that the safety of this town is not for sale but save a little bit of money here and there the sense of security that reputational damage is far beyond few dollars we're
trying to save. Thank you so much. >> Anybody else? Anyone else? Nothing. >> Okay, Paul. >> Yeah, just just so we could be clear. Um, >> it is a premium service contract. It's
an it's a secondary contract to what's already paid. Um, I've I've lived out here since 1976. I'm 51 years old. I've lived here since I was two. Okay. In that time, no offense to my classmate in the back there. This wearing green. in that time
twice. One when it was incorporated, one when it wasn't incorporated, PBSO's been called to my house. Okay. All right. The first time my dad drove all the way from the German club on Lantana Road where his retirement party
was. Okay. Made it to the house, right? Because somebody was on the back deck. My brother called 91 called my dad then called 911. made it to the house before PBSO even showed up. Okay. Christmas
morning about 2 o'clock in the morning, I called or my wife called. I went to the back door. There was somebody went through two gates on my property. Again, we pay for our own service, right? A tune of $680,000,
sir. Okay. And granted, it was Christmas, but I would think even in a town as small as ours, if we're paying that much, we would have a dedicated person, the deputy that showed up came all the way from North Lake Boulevard in
Indian Trails a half hour later. Okay. So, that's personal basis. That's fact. It's there. It's what you know, to say that we're defunding the police. No, we're not defunding the the police. We're not defunding the sheriff. the sheriff
already gets paid just like fire rescue already gets paid. Fire rescue doesn't come ask for an additional sum. Okay? They have their MSTU and they operate under that. And I would venture to say that they operate on a higher higher at
a higher billing rate, let's just call it that, than PBSO does on a daily basis because the amount of staff that's on hand, the amount of equipment that's on hand, they they have a building, okay? And they're still able to maintain. If you read through this contract, tell me where we're going to do marine
patrol in in Lockache Grove, sir. Where? Where? Where? No, no. I'm just saying this is a statement. You made a statement. I'm making a statement. Tell me where we're going to put Marine patrol. They're not putting a 32 foot contender in Dro Canal. Okay. They'll fire it up, throttle up, throttle it down because it's going to
be at the end of the canal. I mean, it just it doesn't make any sense. It won't turn around. So the position that some of us have taken, I'm not going to point name say whatever is that this is an exorbitant amount of money and I think we all agree that it it
should be re renegotiated. So that's what we're saying. Okay, Mr. McClennon's tactic was we're just going to stop paying and maybe the sheriff will come to the table. It seems that the sheriff wouldn't come to the table. though at this point because I can tell you right
now if we're paying so Publix has a sheriff's deputy sitting in the parking lot or um the two churches on Okobee have a sheriff sitting in their parking lot all day. I'm sorry. I don't agree with that. I don't agree with that. No, no, no, sir. You made your statement.
I'm making my statement. So, we're not defunding the police. We are simply eliminating an extra contract that's on top of what's already been being paid. That's what we're that's what we're doing here. Okay. Thank you.
>> Are you considering would you consider altering your motion for number 10 to have it go to capital project? >> I'm not I'm not because I've already given up things like there's things in here that I've added that I've given up in my mind and it's about compromise. It's about trying to come and get
something that we can all agree with. And it it's crazy in my mind that we can't all say, "Hey, this is 80% of of my satisfied. I'm 80% satisfied with this. This gets us there. This gets us to what our primary goal was." And to
say, "There's one item that I'm not in agreement with, so I'm not going to do it. What if I had an item? What if you had an item? What if Lisa had an item?" Then we would cut it from 10 down to five. that that's the that's where the that's where the issue is though. It's about compromise. I'm asking for compromise here
>> and I'm asking to give money back to the people. Who could say no to that? >> Um >> people could write the check back and donate it back to the town if they wanted to. You could you could sign the back of the check and give it right back to the town if you wanted to go to a
>> Do they know how to take checks to the bank? I thought they didn't know how to take checks to the bank to deposit them physically. Didn't we have that conversation about staff not knowing how to take the check? >> This is residents that are taking the checks. >> Not if they sign them back over to the town. >> I don't know who made that statement. I I don't know. But anyway,
>> we had that conversation. >> I didn't know there was a mechanism where we could just give money to the town. >> Sure. >> Yeah. There it was a resolution ordinance that was passed years ago that you can donate money to the town. >> That's true. >> Absolutely. You want to endorse the check and go back. >> So, is that accurate? People could come
to pick up their check and sign it right back over to the town. >> They certainly could and we can give them a form saying that they donated it. If you want to get very simple about this, we can make it all electronic and we can put it in holding and credit against next year's taxes. You can do
that as well. I mean, if the issue is you don't want to write the check, you can put the credit against next year's taxes or next year's assessment for solid waste. >> That that would be a good compromise. Would you be good with that? So, solid waste next year. Last year, let's say
their rate was going to be $450. It would be $450 minus the $100 >> because we are going out. >> I think that's a good compromise that gets us there. >> We are going out for bid. We know that the prices have gone up everywhere. Um so, it wouldn't be out of this out of
the realm to have um a rate stabilization account. Lisa, do you remember we were doing the budget and I said I wanted a separate account because I didn't want to get sucked into culverts or something else. >> I didn't agree to the so whatever. >> I understand. But you remember having that discussion, right?
>> You had a discussion. Yes. >> But you and I looked at each other and we're like, "Yeah, we don't want to see this money get used for something that it shouldn't be getting used for." Right. So >> how much money exactly are we talking? Because it's not $100 a person that it's 60 something,000 a month for two months.
>> Two months is approximately $1167,000. Okay. So, what are we really talking? >> It's not $100 a person. >> How many units do we have? >> I'll defer that to >> have about 1,500 units.
>> We have about 1,500 units. >> So, that would be $150,000. >> So, if you're committing to $100 per, you're already over whatever the two months is. So what about the compromise that we put in an account and it gets credited in solid ways next year? You're not for that either.
>> We have a million and a half of appropriation matching funds that we have to come up with. >> And your argument with this contract in October then there's there's half of it. >> Your your argument to to what you were saying though is we put it over there so there would be no mis misunderstanding
as to what that money was delegated for. It wasn't that in perpetuity it was going to sit there waiting to pay the sheriff. That was that that was so it sat there while this all transpired and nobody thought that we were putting money somewhere else. That was the whole purpose of it sitting there in its own
fund. It wasn't so it slid off into a culvert. Okay. I I I think I think the idea is that now that there's some kind of um resolution to the issue, right? There's some kind of you know that now we could appropriate those funds
accordingly, right? So, I think I'm just not agreeing with how you're wanting to appropriate those funds. That's all. >> So, you would rather appropriate the funds on a project that we probably can't get to this year anyway. >> And I understand it could go to next
year. I >> we we're doing stuff this year that was paid for last year, right? >> I hear it. >> So, it all goes toward the budget next year, right? So, I mean, >> could we could we compromise and say that we'll put it in a separate fund
to either be appropriated to solid waste or to a project if a fitting project comes up? >> Yes, ma'am. That's what I said. >> Would that make >> I was just giving Culver as an example >> and I >> Yeah, >> I I'm just trying to come up with a compromise called >> No, no, I'm not I'm not I'm saying that's that's what I was saying.
>> You have I do and I think it'll be something very easy. We put all the money in the contingency account and the council voted that nothing could come out of the contingency without a vote of the council. So if you just leave
whatever the dollar amount you want in the contingency account, then you all will have to vote on how we spend it, whether it's this year or next year as an appropriation or to offset the um >> solid waste. sell waste or to pay for
red speed next year because you know we still will use that >> we leave it in a separate account in a contingency account. >> Sure. >> Okay. All right. So you want to change >> that's a compromise. It's right in the middle of where we wanted. Okay. >> You change >> I said put it in capital funds. You said
put it over here. That's a compromise. >> And it still may be used when we decide to operate. >> Absolutely. the the solid waste next year if it goes up exorbitantly and we need to also because it's not unprecedented that the town has affect the cost. I mean we haven't do it
in a couple years, right? >> No, we have done it but we do it with our franchise fee and so I mean this would be something that maybe the franchise fee could actually go towards what's it supposed to which is repairing the roads that the trucks damaged. So um this might allow us to do that. So I'll
modify my motion with number seven where the the savings from the two months of not paying goes to a contingency fund that will either be used for a project or reduction of solid waste for next year. >> We're just she was just saying just keep
it where it sit till we vote later >> till we till we use it later. >> And then that's >> but I want a specific vote for that money so we can say >> there is already it's already laid out that way. >> It is laid out that way. You can't take it out of the contingency without a vote of the council. >> The contingency was already laid out
that way. >> Okay. >> But it's it's mixed in with other contingency. >> You can't commit future councils to anything. >> I know. I get that. >> So it stays in cont the contingency. It stays in that contingency the PBO conting PBSO contingency right where
it's sitting right now. >> Okay. I'll modify the motion for number seven that those savings go into a contingency fund. remain in the contingency fund, right? >> Okay. All right. So, we have a motion. We have a second. All in favor?
>> I oppose. Passes 5 to zero. >> Thank you. >> Thank you. >> Thank you. >> Okay, we are recess till 5 o'clock. >> Thank you. >> 30 minutes.
Town Council Finance Advisory and Audit Committee joint meeting. Oh, nice reverb there. Um, we can we did the pledge already at our last meeting half hour ago, so we're okay, Jeff, not to redo it. >> It is up to you.
>> Um, in our moment of silence, uh, let's redo maybe a roll call since we have a new group of people here. Okay. Council member Coleman >> present. >> Council member El Ramy >> here. >> Council member McClendon >> here. >> Vice Mayor Herszog >> here. >> Mayor Kaine
>> present. Member Lamudo absent. Member who absent. Member Herity. >> You got to turn your microphone off. >> Vice Chair Raflowitz >> here. >> Chairperson Sud.
>> Town manager Romalia >> here. >> Town attorney Curts >> still here. Town Cook Oaks >> and Chief Finance Officer Delena >> here. >> Okay. Any additions, deletions, or modifications to the agenda?
>> There is one addition. Um, as item number >> Let the record show that Mr. Who just walked in. >> Please have a seat. Thank you. >> Make sure you turn your microphone on. Freddy, you have to press the button there. Okay. Good. Thank you.
Uh for item number two, discussion on committees assignments. I'm >> sorry, >> discussion on committees assignments. >> Item number two. >> Added number two. >> I'll make I'll make a motion to approve with the addition of committee assignments for number two.
>> Second. >> All in favor? Passes five to zero. Mr. Delma, I guess this is your presentation because we would like to uh get down to the business of the evening.
If you could keep it as succinct as possible, we would all appreciate it. Thank you. >> Great. Thank you. Um um we have uh four items in here. Let me go I'll I'll start at B and I'll leave A to the last one because that's that's
kind of what we're looking at. Uh right now uh we um we closed out our fiscal year uh FY25. We uh kept the payables open through December to make sure we had proper cut off. Um the auditors have
been sent the trial balances and uh myself and my staff uh were working with them. We're getting out uh legal confirmations, uh bank confirmations. They have the trial balances and all the other stuff that they need to uh do their audit and
testing of the balances uh for fiscal year 2025. Uh so we're working together. They we use a software that's called Uplink and uh that's how we trade uh trade information. So we're moving forward with that. Um in addition, we also uh
tomorrow will complete our workers compensation audit. Um and um that was you know that's that's just a result of year end and and our workers compensation insurance and and so uh tomorrow morning we'll uh we'll wrap
that up as well. Um so that's uh that that's going according to plan. Um, typically, uh, CPA firms, the the the the deadline, uh, for audited financial statements for the state of Florida, for counties, it's March 31st, and for
smaller municipalities, it's you have to remit those by, uh, by June 30th. U,, but we're we're we're planning on having those uh, before that. So, um, so uh, it seems uh, we're early in the phase of the dance, they say. Uh but usually the gun goes off
when we present them with trial balances and we did that uh towards the middle towards the end right before Christmas of December. Um, so, uh, if we go to, uh, item C as in, uh, Charlie, uh, this
right here, we're we're just we're looking at, uh, what what we have here is this right here is kind of like your your your traditional paper portion of the, uh, budget versus actual. We're looking at the first quarter. Uh the uh the things that stand out on here is is
that as you're all aware that typically you do get a large percentage of your property taxes um you know December and um uh November uh you know you you get a large majority of that money upfront because obviously residents want to take
advantage of the uh 3 to 4% discount uh that the county provides. So you do you you do tend to get that. Um, in addition, and we'll go through this uh a little bit later, but in addition, we uh we also recognized uh some new sources
of revenue that that we didn't uh budget for. Uh and that was the red light camera. Uh and we'll um we'll we'll go through that in uh in in much greater detail. Um and uh but that that's obviously been uh very successful. Um
and we'll uh we'll we'll uh we'll show you that. But right now uh if you think about a year um you know we should be right at about in the first quarter right we should we we we we have about 75% of the year remaining you know uh
and so that's kind of how we we look at it when uh when we look at these things you know when we get to the second quarter we'll have 50% of the year remaining third quarter we'll have 25% typically in municipalities except for
um construction projects s um and and once in a while those outliers uh you'll see things typically run pretty uniformly uh predominantly because most your expenses and we'll see when I give you the presentation for you to enjoy uh
is is that you know most of your expense expenditures are labor related you know 50 plus% of your expenditures are labor taxes pension funds health insurance and those are pretty pretty routine month after month, quarter after quarter. Uh
so all that makes sense. Uh you get the same electric bills predominantly and and again there are those few outliers in those other funds. Um uh but but typically it does municipal government does run very uniformally. Um and so
we'll see that when we go through that. But but right now you know we just wanted to show you everything seems to be running on track. And uh typically you know what you have here is you have um almost uh 17 pages last year of
budget versus actual and then you have another 17 pages of uh of the first quarter budget versus actual. And I know the world is is moving fast and is moving quick. Uh but there's a pretty
pretty great technology out there which uh makes this information instead of having a a static view or a piece of paper view. You know things are done now online to um to promote uh less paper to
promote uh dissemination of information. uh across everybody and uh and that's the goal. So so a bridge to that at this point is to show you yep you know we can
we can look at things in paper format and uh we can be satisfied with that. Um but but there are better tools out there. And I just want to show you we use it when uh when we look at monthly trends. We use it when we look at quote
unquote, hey, where's the electric bill? Hey, where is uh this bill? Hey, why isn't why does this number not look right? The reason why is because we're looking at uh trends over time and we can see things in uh a much better view
uh than just looking on a sheet of paper or computer. Uh so with that said, I'll I'd like to share my screen with you and um go from there. Can't hear me. All right. So hopefully on your screen
in front of you. See? So uh and on your personal computer uh this will look a lot larger. Uh shoot you can have this on multiple screens. You you can click on the link
and if you wanted to look at the general fund on your one screen and your building fund on the on the other screen, you can open up this link multiple times. >> So Oh, I don't know.
>> We tried to open this computer. >> Uh anyway, um so what what you have up here is here are your revenues. Here are your expenditures. Here's your expenditures by month. >> Excuse me one second. That's this ridiculously long link that's at the
front of this. >> Yes. Yes. The ridiculous one, right? Yes. >> Just making sure. >> Yes. By itself, >> right? No. to read it, >> right? Oh, I'm so sorry. Yeah. Um, >> yeah. Well, well, but but the cool thing
is is that, you know, I I don't need that link because right here up I guess you can't see my my screen. I I saved it as a favorite just like you would save uh >> CN CBC or whatever your news channel, you can save it as your favorite. Now,
here's the other awesome thing is is that uh I don't ever have to send you another link again. I don't ever have to send you another piece of paper. I don't have to send you anything because the data that's in Blackbod automatically connects doesn't automatically connect.
We've got to upload the data, but it connects to this visual display. And so what we have is the main categories. By the way, we're not limited to the main categories that we looked at is we looked at revenue expenditures. We looked at monthly expenditures. Then the
other thing too we looked at is here's a list of all your vendors. Here's a list of all your vendors from 25 from FY25 to FY26. You want to sort them alphabetically, sort them alphabetically. You want to sort them by highest dollar amount, sort them by highest dollar amount. You want
to see what the average number of invoices there were, do you want to see what the average invoice per invoice was? Do you want to see what GL account number it went to? So we have all this information right here and we
can matter of fact we can search for a specific vendor whatever you want to see. We went from we did of all of 25 and for the first quarter of FY26. And then the other thing too is we also
added just a simple line item budget. Right. Oh, by the way, you can click on if you just want to see general fund, if you just want to see uh local option sales tax, if you want to see road and drainage,
right? And so you can see any fund, any department, any vendor, any check for from FY25 all the way up through the current quarter. >> And you said you have to download this
information. What's the frequency of when you're providing this information? >> Uh well, right now we use it internally. You don't have to use this, but we we use it >> internally. How how my my question is, let me rephrase.
>> How recent would the information that we be viewing be? Is it updated daily, quarterly, weekly? >> Well, we use it monthly. >> What is your commitment to have to down to updating it? >> Well, we use it monthly when we look at the monthly trend. >> So, monthly. Yes. Say within a month. Okay, thank you. That's
>> Sorry. Yep. So, thanks. Sorry. Uh, so, so we look at it. >> Just following up on that question. What's the delay time? Like, >> what's the delay time? End of month. Is it 30 days? >> End of end of month. Yeah. I mean, we we
like we like to give us 15 days by the end of the of the month to get the previous month caught up with bank reconciliations and and payroll acules and and and what have you. But yeah, but so we use it internally as as you can
see here. Right here I have monthly data. This is October. This is November. This is December. Here you can see what percentage of your expenditures are salary related. What percentage of your expenditures are operating? Hey, you know what would be cool? Let's click on
that operating and let's just see what account what GL accounts are included in operating. And I know that excuse me. I know that um certain committee members uh and probably more so than than just certain ones, you
know, they don't like the term other, you know, but so >> Yes, I know. I know. But >> real quick, while David is taking a sip of his water, um for Mr. Par's question, I wanted to be a little bit more specific. While he does month end
financial reporting cleanup by the 15th, the bank reconciliations are supposed to be done by the 10th. We also pay our accounts payable on the 10th and 20th of the month and we have 30 days to pay. So
that's why he goes to the 15th of the next month so that we can capture the um you know lagging expenditures, >> right? >> I I'm sorry, David. I just thought we need to be more specific on that. >> Okay. >> The revenues are posted as they come in
daily, >> right? Yep. Yeah. And and so and so uh this what this tool does it it helps um me and my staff. So, right now, uh, I've got, uh, two people here two to three
days a week. Uh, but it helps my staff to make sure that when I'm reviewing what they're doing or when I sit there and I go, hey, this account seems low. Where is this? Right? We can make sure that we capture it. But let me give you
an example. So if I go to revenues, okay, and I go to revenues and I see the actuals here, right? My my actuals are doing phenomenal, right? Well, this is this is normal for your uh property taxes and assessment, but but keep in
mind you also want to group it by fund. So if I click on general fund, now I'm just looking at the general fund side of life. I can look at local option. I can look at roaded drainage. I can look at solid waste. But uh one thing that
you'll see there is you'll see like fines and forfeitures are off the chain. Fines and forfeitures are off the chain. What what's going on? And then you click on the little plus sign next to it. And there you can see, oh, red light camera,
right? red light camera is is is uh is really producing a lot of fruit. >> Speed. >> Yeah. I'm I'm sorry. Thank you. Yes. Uh thank you. Uh red speed. >> Yeah. No, you're right. So, >> right. Right. So, but anyway, so it it
it it can um and so matter of fact, the the charts and anything you click on uh if you want to click on taxes, all the charts change with it. And and let's say that uh you get stuck somewhere or
whatever. Uh uh you can't break it. It's it's data that uh you can't you can't click on something, uncclick on something or whatever. Uh so you just recclick on the item that that you're looking at and it brings it back. Uh >> we can't drag something into another box
or mess something up. That's what you're saying. >> Yes. Probably good. >> Exactly. Exactly. And and and by the way uh this our our idea for more transparency you know uh across the world is you know we'll have this on
your website as as a link so that every resident uh every uh anybody in the world to be honest with you with technology today uh will be able to see this. Uh that's a
good thing because we are public and it is uh public information. Uh you know we we don't put sensitive information in there. We you know oh by the way notice too that when you're on expenditures expenditures have departments.
So when you're on the general fund for FY26 we can go to the clerk's department and we can see how the clerk's departments do. Yeah. Well, yeah. Yes. Yes. Yeah. And so
because the reason why, see what you're looking at in the hard cover uh uh printout is there's a GL account number. That GL account number on the left hand side is like a VIN number to be honest with you.
Uh right on the left hand side. >> Oh, you're talking that yes. >> Yeah. Right. >> No, that's Yeah. Yeah. So, so, so what what this GL account number is is a VIN number. It
tells me what fund. It tells me if it's a revenue or an expenditure. It tells me if it's payroll related or whatever. It tells me in minute detail what that is for. And so all we did on the back end
is we just said,"Well, let's group this up into uh for for human eye consumption, right? Uh let's group it up." And that's what PowerBI does. PowerBI takes data and it visualizes data. And uh and that's the the real
benefit of it. So I know for example the legal department is department 16 and I know that that that department 16 is in the general fund and so I can go to legal services and I can see salaries, retirement, legal professional services,
insurance I can see all of that compared to the budgets. >> Excuse me. >> Yeah. Um this PowerBI that you referring to was this budgeted or is this part of your contract? Where's the money coming to fund this? >> It's my gift to you. >> A gift? >> Yes. >> Thank you. >> Yes, ma'am.
>> And it's on the website actually has been for the last couple years. What we're trying to do is trying to make it useful and forward- facing to residents in a more timely fashion. >> It's straight out of Blackbod. Everything that's in here is straight
out of Blackbod. This is just a tool that's been already designed to be manipulated. You do not need to know a fund number or an account number. If you're in Black, you need to know a fund number and an account number. >> Here, if you want to look at all of our
vendors, you hit the tab. There's a lot of >> It's more user friendly. Correct. It's intuitive. >> And matter of fact, I've added the account numbers. I I've added when you if you want to see what account number is that, there's a little plus and minus
sign, right? You click on the plus sign on, it drops down and says, "Oh, here's the GL account number." >> So, you get the >> So, what I'm hearing is David's put a lot of grunt work in this year, so our bill is going to be less next year because he doesn't have to do as much. That's what I'm hearing. Is that what I'm hearing, David? No, no, no, no, no,
no, no, no, no, no. This is your data. This is This is your No, no, no. This is No, no, no. This is This is yours. Now whether or not someone else continues it but >> black is getting information from black bond but >> it's pulling information right right but
but data today we we live in a you know everyone wants to get AI ready right that's the that's the key word right oh we got to get ready for AI um yeah unfortunately not unfortunately it's here already now what it's doing is
we're we're mapping that VIN number right to all right let's make it more user interface, all the five all the 5,300 GL account numbers. Well, that's all labor and related, right? And and we can group things up and you can look at
things in a big picture and then you can zoom on in and uh yeah. Oh, or you know, we we have line item details here again by fund because that's how governments are are are um that's how their accounting works. Uh I think in the
previous meeting we wanted to see well how much was the general fund um how much was that uh uh the um let's go to the general fund.
How much was the uh cont you know the uh the the reserve or I'm sorry a better one boy. How much did we spend on BSO or or BSO? BBSO. >> BBSO. >> Uh, BBSO. So, look at here. >> Yeah. Uh, uh, yeah. Palm Palm Beach
County. PBSO. Oh, there it is right there. Right. So, bam. So, here what you're looking at is I'm just looking at 2026, obviously. Right. But here are the checks that that that that we wrote, and here's the GL account number that it went to. Here's
all of FY25, right? Here's all of their invoice numbers. Here's the month that it represents. Here's the GL account it went to and FY26, right? And I can see that I can sort I
can sort um I can sort this table over here if I wanted to. I can sort this by average invoice amount or total invoice amount. So there is when I say there's really no limit, there probably is. But
what I'm saying is to accounting people, this this this pulls our head out of the weeds and it lets us step back and it lets us sit there and go, "Hey, where are we at? Where are we at budget to actual?" We'll be able to know that in
almost real time, you know, we'll we'll be able to know Yeah. Yeah. Yeah. Right. for them. We'll be able to know what accounts we're overspending on, what accounts we're underspending on, how is the fund looking in general. Wow. Okay. We budgeted a certain amount of revenue,
right? How did we come in so far? Wow. You know, we we we're we're at, you know, property taxes, but this is normal. Property taxes, we typically get a we we usually get 80 something% of our revenue within the first quarter of the
year. Well, how are other revenues trending? Where is that? Why is that? And so this pro this this here this tool here is for everybody who it's what I would call almost complete transparency
and um that's the goal. uh the state of Florida is use is starting to use it uh with a lot of their reporting and uh I would say within the next five years I have other municipalities we we do this for police departments we do this for
building departments for permits they want to see how many permits they issued how many permits they collected they want to see what the average cost of a permit is and so once we build the back end now we're just feeding data. And so,
uh, that's kind of what what we created. It's a much better tool to look at when you can't sleep at night or you're on a plane or you're on a plane traveling. Uh, oh, by the way, you want to look at it on your phone, right? Yeah. Yeah, you can.
It's you got to really zoom in. But but but but what I'm saying is it's a uh real beneficial tool that gets us to that next level and lets us ask questions that are a little bit more relevant to move the town where we need
to be. And so uh it's a great tool. I hope you enjoy it. It's it's yours and uh we'll keep moving forward. But any any questions? in his foot. >> So it the transparency is unbelievable. I'm curious if the finance committee members also agree that you can't get
any more transparent. Is there anything that's missing that we can make a suggestion for him to do? >> No, >> I haven't got to dig into this yet. I haven't clicked on it, >> but I would imagine it'll be a lot more transparent. >> I borrow Well, no.
>> No, I think the black >> the only thing that's probably missing is the documentation, right? and blackboard you can click and see invoices and things, >> right? >> Yeah, that that is true. Uh um you know, if you think about what a what a what
what a document is, right? You know, a a a document is just a a a piece of paper that data travels on, >> but it's proof that something was done that you actually physically get to see. >> That is true. That is true. And when those questions come up or if you have a question like that, then then
absolutely. Then we then we always have blackbod there and we can we can always we can always get to those requests much more succinctly >> and it has the invoice number so you could just call the office and say hey I'm looking for voice >> on a black bot also and go look for it. >> Yeah. Yeah. >> Or you can go on the black button.
>> You guys are special if you want to geek out and you want to put that long number >> right here. I think you can actually cut copy and paste it. But >> all right. Ready? Yes. >> You want to hear from fact? Yes. All right. Let's go. Okay, thank you very much for inviting back our council
committee here. Great members. Thank you. Nice seeing you. I think uh I have few comments. Uh I want to talk about the big picture first and I have some question and comments for the council since you invited this meeting and I have some questions specifically for our
CFO and our town manager. So in 2026 um we our residents are burdened with the highest one of the highest tax increases. The uh millage rate is now 15% over the last year and our roads and
drainage rate is up by 10%. And the justification was we need to repair our roads and we need to repair our drainage. Right? Our capital budget is now peanuts as compared to the last year. We have 17th of our budget. 17th
um of our budget as compared to the last year's capital budget. And we have put all our capital projects on hold. Our drainage budget for this year is lowered by 5% over the previous year in spite of our tax going up by 10% in the drainage
side. Uh so the question is here where is the money going? Where is the money going? I like those numbers but let me ask some questions because I saw big salary increases. I see lobbyists. I see consultants getting paid. So I had recommended and our fact
supported it. We said classify expenses into essential and non-essential. Right. And I think this is an attempt I appreciate it. This sheet here says vendor names and it sh it shows the risk level high, medium, low. And I assume
that means something meaning for example PBSO is high slugged and associate is low and so forth. So I assume is that what you mean Mr. Delina is the risk level means essential non-essential.
>> Um I I I'm not familiar with that. >> We'll continue. We'll continue. But if you wanted to add certain jail accounts and you categorize is this an attempt to say which vendors I see all the vendor names and I see uh column name risk level. I'm asking is
that does that mean essential versus non-essential >> that contract list is a preliminary draft. I think your hand is right on top of where it says draft. >> Yes. And what we're doing is we're asking all the different departments to go through and rank them in the
department's perspective as to whether they're high, medium or low risk. For instance, >> risk for meaning for our services >> for services and also for the timing of when they need to be renewed. For instance, if something needs to be >> Let's take one step back. council had
asked in the past we we've been put we feel we feel that we've been put into situations where quick quick you have to vote on a contract because it's comes up next month and you have to do it and we don't have time to think of reviews. So what we had asked I believe two months ago um we had asked that we assemble all
of our contracts in one place and that we get them organized in such a way that we have three or four months to look at them instead of quick you have to vote next month and you have to make a decision. So time to research. What this is is the first effort to organize the contracts. It has nothing to do with
whether something's >> or not. Okay. >> Essential or not? Because because we really don't know how to make a judgment about essential or non-essential. I mean, I think that that's very subjective. >> Mayor, that's not your judgment. That's the operations judgment. But anyway, I'm coming to that. Okay. So, there is a
column here named financial value of each vendor. Um would you please enter financial value for each vendor in the spirit of transparency and publish this vendor list also on the website? >> Yes. >> Yes. Okay. Very good. Thank you.
>> Excellent. >> Vendors tab. It is not necessarily fully populated, but everything on that contract list is in Blackbod. And we actually have David and his team auditing it to make sure that nothing is
missing. And because everything's in Blackbod, then we will >> Okay. So, you agree put it in that up and share where it says vendor on there. >> Sure. Yeah. Um Yeah. Let me share my screen again. >> Well, and and I I have some of the similar questions where he's going, so
>> Okay, we'll we'll continue going. Okay. W is bringing it up. Okay. So, um let me ask you uh one more thing council here. uh I assume you expect pack us to bring the financial transparency and ask
questions which we are asking now. We never had we we didn't have a chance to have an independent meeting so we are kind of doing right this minute but review financial data and share our analysis and recommendations with you. Is that correct? Yes. You want us to
present our analysis to you? >> What's the purpose of this meeting? I think everybody's trying to get >> why would you you want us you have us here. So, so one of the things was that I asked for what is the duties and responsibility of the fact right and it's changed over time and then it changed drastically previous council
where there wasn't even a fact committee there and then you guys were put in place and it's really not clear as what your duties are but I can tell you previous before the council was doing it one of the main things or at least the a simple thing was give us a recommendation on the millage rate and
the acreage assessment and when you guys had a committee meeting that was asked for you guys to do that >> but it wasn't >> but it was >> but it wasn't >> I wouldn't disagree. I would say it was very clear that that was >> because this is the most important thing you guys do tonight is make a recommendation for a military and the acreage assessment and instead
>> that that that was asked >> that was the meeting that you weren't there that you that we couldn't hear you when you were driving but it was specifically asked I agree >> and instead we got well reduce non-essential spending and like Mr. Sue just pointed out that's very subjective, right? So what none of us can agree 100%
as to what's essential and what's not essential. So it was really a waste of emotion, a waste of a vote because >> okay, we don't know what that means. >> But actually we were supposed to we had that meeting on Monday. We were supposed to have a joint meeting with you guys on that Wednesday. Manish and I showed up nobody else did and then the joint
meeting was no longer it was not even part of it. So we were under the understanding we were coming to do this at that meeting and and back. Anyway, let let me add to that. Look, Todd, there are two parts of the equation. The expenditures and the revenues, right? We
were focused on expenditures and then we were getting to revenue as uh we just mentioned and that never happened. But anyway, water under the bridge. I'm asking a simple question. Do you want fact to provide you independent analysis and recommendations? Yes or no? Yes.
Into how much detail? >> Oh, doesn't matter. Independ. Do you want us to analyze this data and provide independent analysis and recommendations? Yes. >> Supposed to be independent. >> Okay. Yes. And when do you want it by? Can we have it in the next 2 weeks, 3 weeks? >> Well, the next thing is we're going to figure out the duties and
responsibilities. >> So you Okay. The duty and responsibilities are in our town charter. There is something called fact. We know those duties and responsibility. I'm asking a simple question. You want independent analysis? There are four members sitting here. They >> Yeah. I think I think his point is >> that the second item on this agenda and
that's what we need to worry about is we follow the agenda, right? And if if if the job at hand is to balance the budget and they give and to give a recommendation on yes this and it's not to not to dive in with a scalpel this big on whether we spent $20 on a box of
cookies. >> Okay, then that's the job at hand and then the other job comes after that when we're when we're hitting a deadline. And listen, we know we're not blaming anyone. And because why you guys were shut down the year the the the previous win fall or winter after you after the
budget was released in for 25, you you guys were shut down and then you guys didn't get picked back up until we picked you back up and >> April. Yeah. Into April, right? So you had a very limited time. So the focus really was let's let's balance the budget. And we spent all summer just
beating around the budget and going around the you know. So I think you know I right now the first part was Mr. Delena's presentation. The second part is going to be discussing how we move this machine forward because that's regardless of your opinion, Tracy's opinion, my opinion, anybody's opinion
in this room, this machine has to move forward. >> Absolutely. >> Right. Okay. Okay. >> So speaking of the machine, >> if I might just real quick because I I don't want to. The source of fact, if you will, is not in the charter. It's not in the ordinances by resolution.
Okay. >> Again, we're not on that. We're not on that. We're not on that item yet. I I understand, but there there was a statement there was a statement made on that the facts in the in the charter, and I don't want anybody to >> point it out on that item yet, Jeeoff. So, we're not on that item yet. So, you
make your point when we get to item two, I think, is a few questions. U Mr. Delina, you are the CFO of the town. Yes. >> And you have a job description for the CFO? Yes. >> Uh I think it's CFO. >> Okay. Yes. Are you responsible to make
sure that our tax dollars are spent according to the budget? >> Point of order. Is this what we are discussing right now? >> Can I ask a question? You said fact should analyze this data. I have a question. Can I have one minute? >> You So you invited fact and you don't want to hear from us. >> Sir, we're in the middle of a
presentation. Is it? >> Yes, I am coming to that presentation. I'm asking some questions on these numbers. I want to make responsible for that. Is that a question I can't ask? >> Sure. Go ahead. Ask your first. >> Okay. Mr. Delina, are you responsible to make sure these tax dollars are spent in
accordance with the budget? You presented this. Are you responsible for that? Yes. >> Uh I I I think I'm co-responsible. I think ultimately the the town manager is uh >> Okay. Manager is responsible. But but at the end of the day, I'm responsible for
the financial recording and accuracy thereof and uh compliance in whatever other state of Florida with the audit and things like that. Yes. My town manager is responsible for that. >> Yes, >> I have to interrupt. Council directed
the adoption of a resolution that directs the way that expenditures are approved. I do not approve either purchase order unless Mr. Delena looks at it and the budget and the contract. Okay. >> And I do not send to the council for
payment anything that isn't and all these things have to be reviewed by departments before they reach Mr. Delena and we do not send to the council anything to pay unless it has been reviewed by Mr. Delena, released by his staff, reviewed by the clerk and then
approved by me and then account of course the council signs off now >> as is as is in all of our in our policies and procedures statement that the whole organization is responsible. He is the first line of defense. >> Defense. Okay.
>> And we are all responsible for staying with >> who pays the bills. You're >> uh Well, well, who who pays the bills? That's that's a general. So, bills come due, an electric bill comes due, right? Uh and and in accordance with the
purchase order or what have you, we then uh say yes, the bill hit the proper GL account. It has to be approved by a manager, right? A manager for that department. And then once that's approved, uh then it goes before I think
two uh I'm not a check signer or anything. Uh it goes before the council to initiate the the payment. >> We got it. Okay. >> I am not a check signer either. The dual control is that the only way payment can be made here and we have confirmed that
through a recently adopted resolution. Electronic payment or physical payment can only occur with two council people after both um Miss Oaks and my review to release it. >> Mr. Delina, I don't see the fund flow
statement, the cash balances closing and opening. Um, who is responsible to produce that report? >> Um, I guess I I would be typically um Oh, I I would be >> Okay. Would you provide the cash flow statement? >> Sure. >> Okay. When would you provide that?
>> Um, I'll get it I'll get it the next the the the next time. Right now, we're trying to also get the uh audit done and things like that, but >> Okay. In June, I think we did ask for. >> Okay. Okay. Okay. I think I think there was cash flows.
consiliation as opposed to the cash flow statement. Okay. The cash flow statement is part of the audited financial statements and you'll have one of those shortly from our auditors, but it's not typically produced in local government
on a periodic basis. >> Sure. >> Okay. In the previous years, you did have a fund flow statement. You showed opening and closing balances and we didn't wait for the auditor, but that's okay. We'll wait. >> Okay. >> Okay. So here is my question. Um what is
the state of our town financials? Five being strong and one being very poor. What how would you rate our financial? >> Sorry. How how is that related to the agenda? >> Because this is the financial statement. I'm asking you what is the state of our financial I'm asking a question to him.
>> I understand but I think I want to just get back to what >> because PBSO hasn't been paid and this this uh budget show stress which I'm going to bring out. I'm asking a simple question. >> Manish, this is not a deposition. >> So, so hold on, hold on, guys. Everybody, everybody, >> I think >> I'm going to call order. Okay.
>> Yeah. >> Listen. >> Number one, everybody's civil. Okay. Number one. Number one, >> your voice is elevating. Okay. >> Number one, everybody is civil. >> Yes. >> Number two, this is not a witch hunt. >> Yes. >> Okay. >> I think it's pretty clear what Mr.
Delena's job is. Mr. Delena's job is to analyze what's going in and coming out. Yes. Making sure it's in the proper GL account. right? Making sure that everything is recorded properly and then to audit that process at a given time which he is now in the middle of. Okay, somebody correct me if I'm wrong. Okay,
I'm giving a very general statement here. I'm not going Hold on, please. Hold on. Okay, so I mean listen, I think we need to stick with the agenda. If you have some specific questions, that's fine. >> Specific questions, but you know, when we're saying stick to the agenda, we're
sticking to the agenda. We're not I mean I I >> agenda is to I'm asking a question which I'm going to now follow up. What is the state of our financials because we don't have the cash flow statement. We don't have opening and closing balances. And here is my question in the capital
budget of 2025 right >> which you have closed here and you said very good. We did everything nicely. We have only collected 50% of our revenue that you had budgeted only 50%. And when I say not you personally but town as a
whole >> you budgeted to collect 2.6 million but actually only collected 1.3 but the town went ahead and spent 2.1 million last year. >> Yep. >> Which means there is a shortfall, right? It's a simple math. Now we have >> hold on is part of that revenue that's
coming in is that FEMA funds that we're expecting to get? >> Yes. >> Part but that's not the whole part of it. >> I know it's not the whole part but there are my point is there are things out there that we wait to get paid for. >> Yes. And then and okay so so I just want to be clear. >> Yes. >> To further something we've received more
adalorum taxes than what we budgeted as that happened. >> Well I saw that too. I mean I well listen things go up. New people buy you know I mean >> yeah that's going to happen that happened. >> We were over budget on that. So that was a great thing.
>> People pay late and they don't. >> You know what I mean? >> The cost recovery stuff. Sometimes they don't pay right. It's in there. that weren't supposed to receive it. You know, I'm just saying that would be a source of revenue. Correct. I'm just saying >> that's where Mr. Sud's going in that and and maybe Mr. Delina
>> when we have revenues that are shall we say hopeful, right? FEMA FEMA, they function on their own timeline. So while that's a number that ends up in the budget as revenues, is there such a thing as like a contingency of revenues?
There's a contingency of expenses. >> No, typically when it comes to uh FEMA specifically, and FEMA is a strange one. So uh if if if we have an event, right, and uh we will only will only anticipate
capturing about 86% of our actual costs, right? because we know that uh because it's both federal and state. >> So, do we budget that every year that we're anticipating the money coming? >> No. No. >> Okay. Because I know government budgeting and accounting works a little differently.
>> No. No. >> We account for it in the year we anticipate receiving funds. >> Yeah. Like for example, we we we had an event uh where in 2025 um our um I think it was our solid waste fund. We had an event, I forget what,
Milton, I think it was, right? >> 24, >> I'm sorry. Uh 24 uh where uh we had excess hauling and things like that we we we had to do. Well, uh we would recognize hopefully that we will get that we will get that money. So, let's
say we spend another $100,000. Okay. Well, we'll book 80 some $86,000 of revenue just in that year, right? Just in that year. >> Yeah. And I'm sorry that was 25 because it was first quarter >> as a receivable right so accounting
works is is is such that all right we'll book the revenue we'll book the receivable hopefully we'll we'll we'll get that in >> okay but we have seen in our town money's hopefully from FEMA going back to 2017 I believe still waiting for money >> so does that money that money doesn't
carry forward from that fiscal year >> no well well well again you know uh what what that will do in in the world of accounting and and business. I I I think you're all all in business, right? You have a receivables on your books, right? And then and you can't really do anything with a receivable, right? But when that money comes in, but as far as
budget, we don't budget for um uh emergencies or anything like that. We we make contingency, right? But we don't we don't sit there and and and budget for FEMA dollars coming in that year. We've already recognized the revenue from Milton in 2025. Got it.
>> We recognize that revenue. We're we're done with that now. >> Even though the >> the money hasn't come >> so it didn't happen >> that he's talking about. What was the fund? >> This was capital fund. >> We had said 2.6 but we still 1.3. >> Did you say the cash fund balance? Is
that >> No, we don't have the cash so I don't know. But >> I'm So he's saying there's a shortfall. >> Yes. >> Is there a shortfall because we budgeted for the monies to appear and they haven't shown up yet? >> No. Uh now you're switching on to some
capital, right? >> Well, >> I think that's the clarification he's looking for, sir. >> Okay. But >> he wants to understand if we ha we spent we budgeted X but we spent Y, >> right? >> Why did we do that? Right. >> Okay. So Franc has a simple answer.
>> I know I have the simple answer. Each year when we look at the capital improvement plan which we adopt by ordinance as required by the state, we go through how it's going to be funded. And what we have done for all previous
years, not this year so much, but in previous years, we moved existing collected fund balances and reserves from either the road gas tax monies or
the surplus, I'm sorry, the the surplus cash. And so we balanced, correct? We balanced the um capital improvement plan by transferring funds. When David went over the budget this year, he said, "We
did not make those transfers this year because we do not have the money to transfer." So the only amount that was moved over to the capital fund was something like 600,000. David, >> are we talking fiscal year 26? Now,
>> I'm talking past fiscal years and going into fiscal year, >> the one you're referring to right now is 26. That only 600 or so was 26. Okay. >> So, the previous years we didn't have a shortfall. We had monies that were
intended and budgeted to be carried forward and I think we did that for several years. This year we did not have the same kind of carry forward. There is a project that is ongoing that we need to collect money from FEMA and that
would be the Hide Park project. We also had $400,000 bless you of debris cleanup that we are getting finaled out and also one thing Mr. Delena didn't share with you is that
government has um a limit on what it can record as receivables. And I'll defer to our mayor who went to all this GMA training. You cannot while you can record payables at any time. You cannot record receivables unless you are
assured to receive them. So for FEMA, there's two rules. >> Not even assured. You have you have to receive them. So you have to receive them within 60 days or they need to be obligated by FEMA. And so we can only
record the receivable that we know has been received within 60 days or is obligated. >> So this change that Mr. Delina is doing this year in the transfer. That correct? Transfer. Is that a change in
um the practice versus munolytics practice or just because the funding is not there that has been there in previous years? >> It is a change in council approved budgeting and resources. >> Pain practice. >> Change in practice. It is not. >> So we we're not really apples and apples
looking at fiscal year 26 versus the previous. Okay. Thank you. And I think I think you're going to see it. From what I'm understanding, again, I'm not a financial guy, right? >> Build your house. You give me the money to do it. >> You're not. >> Yeah. I'm not a financial, but from what
I I mean, from the way I'm understanding is, you know, the first couple quarters of a year, David, >> right? >> You know, it's it's not it's not out of the ordinary to show a deficit because you're you're you know, you're you know that you're billing out this much abalor. You know, this happens. So
you're doing planning on and things are happening but like you said some people pay their taxes early some people pay them late some you know cost recovery things things like that so your your overall fund is going to show you know you could be spending 2 million and
you've only collected a million a half right >> I don't think at the end of the year supposed to be >> I'm saying I do think Mr. Sud is you know is owed an answer to that question >> yeah but I think Mr. So just to just to be try to simplify your question, right?
I see where you're looking at 2.6 versus 1.3, but instead of going on, let me look at the specific line items if that's the question. So the difference on the revenue >> question difference on the revenue side, >> for God's sakes, let the man talk. >> The difference on the revenue side, you
stated 1.3 was actuals versus budget of 2.6, right? >> That difference is made up by two line items. One of revenue that were not realized. One is a transfer. So that's somewhat irrelevant because I was coming from somewhere else that's in the town
budget. That's half of it. The other half is this local government unit grant physical environment something. So I think to answer your question or to simplify your question, I would say do we know what happened to that line item that we did not receive?
>> Mr. Can I ask my question again please? That's my question. >> It is my question again. Okay. Please let me restate my question. Thank you. My question is very simple. You had budgeted for 2.6. You only received 1.3
and I understand why. That's okay. But the town still went ahead and spent $2.1 million. So here is my question. There are couple of projects that are creating that big spend. One is 161st terrace north $452,000
and there is another one which is 12th pace north $226,000. So here is the question. There are some projects which the council has approved capital projects they are totally discarded they were not done. Uh so you will see those projects and you will see
zero against them but new projects came in and the money was spent against them. Right. >> So my question is who decided to have this priority list? Uh I'm just trying to understand the process that you some projects are very heavy. So when we knew
revenues are not coming but we still spend very heavily on some other projects. I'm just trying to understand who how did you make that decision financially because >> right you made that decision >> make that decision. >> Okay whoever sitting up here the royal we
>> projects on hold correct other projects you said don't do other projects that you 2025 capital projects were approved but do instead do this instead. Is that what you say? Well, you see you see that happen a lot when when >> No, I'm saying is that what you did? >> You said don't do the projects that the
capital projects that were planned. There is zero spend against them. You can see them >> done quite a few months ago that the projects were were reallocated. >> They've been shifted several times. >> Okay. That's a constant thing that happens. >> Okay. Okay. Okay. All right. It it it might be helpful if you were to point
out specifically which project you're inquiring about because >> because then then there would be >> um an opportunity to look at that particular project. >> Right. >> So 4502000 for uh Terrace North and
other one. Anyway question is >> I'm sorry just for that are those in council meetings. >> You could theoretically watch the replay and see why. >> Okay. So, we have a 1.3 gap. >> I think what we need to do is get back on the agenda so that we can get through
our agenda and then maybe take questions at the end. I think that would be a really smart thing to do at this point. So, let's go ahead and do that. Where Mr. Delene, are you done with your presentation for C? >> Yes, Madam Chair. >> Okay. >> I think you were asked to bring up the vendor.
>> Yes. Oh, I'm sorry. Yeah. Yeah. So, here Yeah. Here are all your your vendors again just for >> I'm sorry. Did you skip D by moving to E or or or have we discussed D? >> Scott asked the question. He asked me to bring up >> I understand but we can >> I know that.
>> Yeah. So uh so contingency right? So this year, just to go on just to go on that there, right? This year we were we said, "Hey, we want a contingency." Uh you know, we we did two contingencies and and if you click on when you get home tonight, uh when you click on the
general fund and you go to FY26, you can see here we have a line item here called contingency. And currently we have $183,500 in the general fund. By the way, that doesn't include the police contingency, right? but we also have a police uh
contingency. And so and so at the end of the day, we we we grabbed everything we could possibly do. You have your budget here and um and yeah, and you can see and and uh just to reiterate, we also
wanted to uh because the commission uh I'm sorry, the fact committee wanted to see those transfers happen. you know, if if they were according to the budget, we want and and we wanted to make sure as well so we can see apples to apples or at least try to do that.
>> But uh but yeah, uh you know, uh and and again, you can you can go to the vendor um the the the police uh coastal casar and associates, you can see all of their invoices. >> Japar,
I like myself. Yeah, >> as a fellow I'm a little sensitive to >> I apologize. >> I know. I apologize. That's that's my fault, but go ahead, sir. Sorry. >> Is there where you put uh for budget year 2025 or 2026? And it might be too late for this. Is there a way where you
could have something in there where you could specify and say between January 14th and March 3rd to narrow it to that? >> Not even a quarter, but like if customiz specific um >> and and you might be way too far into this thing to do that. >> No. Uh we can um it's it's uh uh
sometimes when you're looking at um at at accounting numbers payrolls fall on certain uh we sometimes you know the payroll might you might have three payrolls in one month or bills that that get entered but yeah but everything you
see here is date driven that's why you can see here uh everything that's in blackbot is driven it's there's a there's a >> you specify a time certain span was his question. >> Oh yes. Yes. >> I think there's one other thing that you might need to mention that you can
export information >> from this and once you export it you can manipulate it. >> You can put it in your own spreadsheet. You want to get really >> not to be able to do it right on here though. That's the that's the >> No, by the way, you know, many of us have multiple screens. If if you wanted
to have this one open up on your left screen and and click on another one this on your right screen. Oh, I'm sorry. Yeah. Yeah. Get this and again the mirror apples together. >> Yeah. No, the the the goal was was
simple and that was No, no, no. Let's let's give uh I I love his idea. If they wanted to see which of these uh vendors per se are um or necessary or are needed or what maybe what the high level is, there could be another tab on there. I
already have your vendor tab, right? I grabbed all your vendors, all the vendor numbers, every check we've written for them for the last 18 months. I know what GL account it goes to. And so, but if you wanted to have vendor name and have
whether or not it's um whatever, essential. Thank you. Uh essential or not, that's that's easy. >> And are you going to be the one to make the decision about whether it's essential? >> No, ma'am. No, ma'am. No, no, no. I do not make I make no decisions. No. No, I don't. Okay. Just curious. Yes. Sorry.
Because see what I think is essential, you may not think essential and and and Mr. Herity may think it's not that what I think is essential is >> I just argued about essential in the last meeting. >> No, in like in local government, my essential is exactly what your essential
is. So >> that's I think that's a council prerogative. >> Yes, it is. >> How long before we get on the town's website a link to this? >> Oh, I don't know who your IT guy is, but yeah, I mean but he's got it. It's it's it's it's so awesome. I mean, but but
but what I'm saying is is that I want to be able to answer all your questions. I I I I want you to feel at ease. I uh I want you to be um uh confident in that your staff are are are doing things the
right way. And yeah, we we got some work ahead of us, but uh but but I I think it I think it looks good in the future. I think >> talk into your microphone. >> I think where Manish gets upset is we all have so many questions like I have >> of questions and we never get them
answered because we don't ever have the ability. So then here we're trying to get answers. That's why I think we need to understand what this joint meeting is for is because we do have a lot of questions and we always have a lot of questions. So, it's frustrating when we don't get them answered and we can't
answer your questions when it's reported to us because >> I think it was my understanding before I knew about this presentation was it was it was so we could all get on the same page, right? And now and then >> all the rest can come later because we're of the mindset that this isn't
going to wait till June again, right? No. >> Right. I think we're all of the mindset that we need to be on this PDQ, >> right? that we don't want to be spending the summer arguing about $5 worth of cookies, right? I mean, I know I'm being silly, but I mean, just saying, you
know, I you because yeah, that that's we want to drill down. And to to your point, I mean, yeah, I understand you want to know where that how how do we spend 2.1 million when there's definitely there's some some gap there. Where does that gap where is that taken up? Where do we come from? That's a
deeper discussion and that's kind of where I was going >> answer that question. Right. meeting >> and and my my hope is that I hope that you gain all I I hope that you gain more insight into here and and that your
questions are answered and and if you have questions additional questions then please then I I I want you to be um uh I you know I want you to we developed this tool for you to answer those questions and if it's not maybe we can look to see
what else what other data data point is out there that will answer that because by the way the beautiful thing about PowerBI is is that you can take any data we can take uh the state of Florida data and put it next to this we can compare it we can it's just another set of data
and so we can see how your town compares with other towns of the same population and so it's really you know so we we want to we want you to be comfortable but we're hoping that this initial this initial uh phase one uh answers your questions,
>> but I think that doesn't explain what we're seeing all the time. >> Yeah, I would agree with with Tracy. >> I didn't understand her point because >> if we don't live government like you people do, a lot of this is blah blah blah blah blah, right? And you throw out acronyms and stuff like that. So, as
you're sitting up here, we get a little more tuned into it, right? But, you know, the lay person that's serving on a committee doesn't necessarily get that. I believe it was the May 6th meeting where we asked Mr. Delina to do a joint meeting where we got to learn about government accounting. So, and that
never happened. So, you know, there's there's some things that there's been holes that have not been filled and and I appreciate this meeting tonight, but um as far as the vendor list, I know this is a draft, but I have some questions on this list about things that I see missing and I know it was handed
to you to to review. So, >> um but now we're on D, I believe. Correct. Contingencies real quick% please. >> Um I believe that fact was given Mr. Wallace. It was direct
information and was always encouraged to call him directly or email. And I think the process that we came up with was send an email to Mr. Wallace and copy >> um I guess me and um I think that Mr.
Delena also gave his contact information in a few meetings, but if he hasn't, let's not leave this meeting without you all having his contact information because the best way for anybody to be active on a committee is to be actively
engaged and that means that you would be talking with Mr. Delane on your specific questions when you add, >> you know. >> Yeah. because I I I don't see the the the the value in coming here and you
know Manish his way of asking a question. He asks three questions and then he gets the last one. >> You know uh I I I'm confused. I'm sure Warver is trying to answer the question is confused. >> Yeah. And the data being available online now will eliminate some of the
agendas coming out late with fact probably has the most massive data to get through of of any committee >> and we don't get it >> and sometimes they don't get it. >> You need Listen, did I not I I went into Francine's office before this meeting and I said it's not fair >> Yeah.
>> to give these charts and charts and charts of numbers with a couple of days to look at it. I said it's it's not fair to the fact committee and it's not fair and I this is something I've been complaining about the the entire time that I was on fact which was many many many years is that
you've got to have at least a week you know it's not fair it's not fair to get it on the Friday before the meeting and to anticipate that I'm going to have my whole weekend to like yeah I'm a volunteer and I'm going to suddenly give up all my weekend plans to you know dive into these columns and columns and
columns numbers so I think this is question I think this It is a beautiful, beautiful, beautiful thing that you have that we have 24/7 access to this. So, >> so mayor, since we're on this topic, when can we have our next fact meeting? >> Can we have it in the next three weeks?
>> The next item is to discuss to because we want to be clear because this question keeps coming up from here and from there. What are your responsibilities? So we're we I believe council members have compiled what the responsibilities were in the past. I
mean we had the responsibilities in the past when I was on fact then we had a council that came here and did away with fact. They became fact. I used to serve what 15 years ago with Virginia on fact who's out the audience and it was rather different way then and different kinds of reports are given. So that's the
whole point of tonight like like I believe uh Paul said is to get everybody on the same page, make everybody clear about what their responsibilities are and where we are moving forward. So here we are in March, I mean February, okay, >> and it could change in March. I'm just
saying just throwing that out there, >> right? That it's not July before we're fighting about when we're going to have meetings before the budgeting process. So we're we're trying to get it all in place. That's the whole point of tonight and that's why I'm sorry but I keep bringing it back to point of order. We want to get through
this presentation which was the resources that are available to us and then we want to get to the next part is to clearly define what the expectations are and then you guys can ask when your next meeting is. Yes. >> Can we have workshops >> about I'm sorry about the meeting and
about the availability of the financial statements. Just so everyone knows you got them when I got them. I did not sit down and have a chance to review them because we had to get them immediately out to everyone. >> So, in other words, they got them on Wednesday just before the deadline. So,
>> correct. So, now here's the question. Actually, I think we got them late on Tuesday and you know, Wednesday is the day that we got them now. But, um, Mr. Delena, if you could explain the
when you would have good numbers because if we want to be able to do a notice, we got to be able to have good numbers because, you know, if we're going to talk about setting a meeting, we need to be realistic when he can get the stuff to us. >> I think that's in the next agenda item.
We're on D right now, which is budget reductions and contingency consideration. >> I mean, typically you need 20 days after a month end. >> I understand. Not. No, it wasn't because we jumped around them. >> No, we did. But let's let's get back to the like we said so we can get through all of this as it's 6:00 at night and
probably nobody's had dinner. Um budget reductions and contingency considerations. So council charged um the manager with um with shaving 5% off of the the budget.
Um at the end of last year, she came back. We took a we took a vote. Or did we direct or take it a vote? I think >> we took we I think we gave a direction. We might have a vote, but we didn't. >> Okay. Anyhow, oh, there was a vote. Okay. So, for her to do that, she did that. That was direction from council.
Um there there was a request at the last council meeting to have the fact look over those reductions. Um me personally, I interpret that as
interference from council with the town manager's job. We gave her directive. She did her job. Um to go back and ask and second guess that what she did at our request is interference. Mr. Curts.
>> Yes. >> Okay. That's what I thought. So, anyhow, um I'm not in favor. I was accused of not being transparent for not wanting that to happen, but in fact, it was to not commit a violation. But anyhow,
>> I'm sorry. My my response of yes was I was >> got our attention and and what was the question? question is if we give the manager a directive to do something and she then does that. If we then go back
and second guess or or uh want to um analyze what we asked her to do, can we do that without it being interference? >> You mean collectively as a as a body >> that you would that you would review the work? question wanted was to have back
review it after the manager had done. So before we assigned back to review it after the manager has done what we asked her to do. I mean I think it would have been okay if we had asked back to suggest 5% budget reductions first and then had the c the manager review it but
doing it the other way around I think creates an ethical issue. But I >> So may I since this was my request >> it's a contractual issue. Can I get an answer to my question first? Is that okay? Well, I think you're brainstanding and misleading here. >> How about I'm just asking a question,
Lisa? Let me ask a question. If you give direction um for the manager to accomplish a task um and the manager gives you information on it um that does not mean that review of that is
precluded either by you or by a committee that you might assign to say take a look at this and help us with the analysis. Is this the best? Um, in this particular case, as I understand it, it would be an appropriate question
to say, okay, the manager has suggested this is where we need to cut. Um, the committee, what do you think of that? I I don't think that's interference. I I think that is within the scope of the overview that you all
certainly have and you can delegate some of that overview to a committee. >> But just reviewing it isn't even taking action. They're just looking at it, right? So they could review it all they want and they're not taking action. >> That's like saying we task the manager with creating a budget and then we're not going to look at it. It is our
fiscal responsibility as elected officials to hold the purse strings of the town 100%. whether we task the finance committee finance committee with reviewing the actual budget the reduction that was tasked it doesn't really matter. Uh so that's their job
and purpose. It's our job and purpose as well. So it was just a a way of of giving them a project so that we weren't burdened with our often massive uh agendas. So I don't know how us looking
over it is somehow micromanaging that >> it's a check and balance. >> Really interesting leap. So I'm glad you clarified. Thank you. I'm glad I asked for clarification. >> Yeah. >> Okay. Well, we weren't confused. >> All right, ladies. Well, >> that's that's enough then on the uh
being civil here. So I think the >> the point on D here uh is this reduction discussion. Is that right? This 5% whatever that is. Uh and then contingency considerations. Is that >> Yeah. So we we um we
>> that's there we go. Sorry. Uh yeah. So we have that when you get home or it's online right now, I believe or or what have you. You go to general fund 2020 2016. You look at the budget and there is our contingencies for the general fund. $555,000
for the police. uh $183,500 uh for uh the general fund. So what that means is we took it from a line item and we placed it there into contingency. >> We get that part. It's this part that was handed to us to go through that was
the suggested reductions and one of them was to reduce the magistrate and then we immediately had some gentlemen hired. We've all met with him. he's very uh capable of code enforcement at the same time reducing the magistrate budget. So
there's some things that were suggested that are now in conflict with what was given to us initially. as was noted at that actual meeting that if you had approved um that gentleman to go ahead and give
us a game plan, we may well come back and ask for an additional magistrate meeting and we may well come back and ask for an additional code person. Um and so then we would then ask council to
move that money from the contingency. >> I don't I don't think anyone questioned what was moving forward. It was what was brought forward initially >> to have back look over. >> Yes. >> And then >> things change as they do and they evolve and we we can't anticipate it. I think
we've all agreed that code enforcement really needs to be a highly funded focused effort and I appreciate the effort that's moving forward >> and a follow through effort. >> Absolutely. >> Correct. >> Ding. to add a more focused budget for
what we need to do with code enforcement. Right now, the second meeting of the month was scheduled to be for red speed. Um, we don't theoretically use both meetings per month. We should, I agree, we should. And again, it only
moved it to contingency. It didn't move it out. what putting it in contingency and I did say this at the last meeting and it's really important to understand it. When we put it in contingency, it doesn't mean that we don't need it. It means that we might needed to use it for
certain council direction or priorities i.e. the code enforcement. So it would not necessarily be just for the second magistrate meeting. We may need much more than we cut when we figure out well
we might have an Okashobee just Okchobee meeting or we may end up getting proactive and we need to have two weekend officers. I don't know what the plan is going to look like but the idea wasn't to go ahead and do less code
enforcement. The idea was to look at what we have spent historically and come up with places where we could match historically what we spent, put it in contingency so we could redirect it to match council's priorities and direction
on things that matter. So if we put that back, it will only be a partial change. Whereas when we would come back to you which should be soon with a game plan then you would have the whole of what we
would request. So to me I don't care if anybody any of those things. My job was to give you all flexibility for spending that matches priorities. That prioritization was not done during the budget process. It does need to be done
now. and whether FAC does it, council does it, there's the $450,000. >> Well, and I think that's where the strategic plan and that align, right? So, so getting getting a handle on this and um you know, we've we're starting to
to move the ball down the court finally. So, it may actually be part of that process. A lot of these budget changes become part of that question. >> This is a collided. Do we want the question is do we want to use backs time
to review these initial suggested cuts okay or changes knowing that it's fluid and that that's likely to even change in the next couple
of months or do we want to change what we're asking them to do to something a something a little >> I think f had a pretty clear vision of what they wanted to ing at our previous joint meeting that wasn't uh so I think letting them take those uh suggestions
and align them with the 5% reduction and see if that's where they were thinking just to give us feedback on that. I know that um there's still some outstanding positions that are advertised on the website. Are those part of this reduction or not? >> They are. >> So then they shouldn't be advertised
anymore. We we are advertising a code enforcement officer so that we have the ability to have um >> to keep up to keep up and I do have the ability >> bit of a revolving door. >> Yeah. Well, it's a revolving door now
that we have qualified code folks. But you know, again, we tell everyone it's not >> what do we have? We have one and a half, right? And our needs are like one and two halves. Yeah, two. >> Very rare to see a proactive stance
toward hiring in this scenario because it's more reactive than anything. You don't hire for something that's going to happen, right? This you don't budget for in case. So, I think in anticipation of what uh might come from that gentleman's assessment,
>> the needs, your >> Yeah. I think the idea is to have some applications on file so they can act on it because does well I don't know what onboarding is here but it takes a few days whatever >> we get a lot of applications that don't
necessarily match and it's my appreciation that the rest of our positions have been filled >> I have a question >> okay oh >> I just have a question on that do you guys feel that that 5% was fluid >> what was what that 5% reduction
Do you feel do you all feel that that 5% was a fluid decision? Because when you look at what she's presented, is it false savings? Are these reductions? They're not permanent. >> The money can only be spent if it's
voted by council out of contingency. >> Yes, but you're wanting a 5% reduction. That's my question to you is, is that a false sense of savings? But if she reduced let's say the magistrate and we get six months into it and there's not
going to be enough money she's pull amendment and say I need to pull it from contingency to add to that and that would be the council would vote on that. >> I think the the short answer is it was tasked to be a contingency item. So, while we would like to see real
permanent reductions in in some of it, um I think that as we've all learned >> that government is a bit of a kaleidoscope when it comes to some spending. So, the I think that the point that you're trying to make is it's real
savings in that it was pulled out of the budget. It's in contingency much like the sheriff money is in contingency. It's there should it be needed to pay for something. So >> and I think the dream was driven at the end of the year if we had some of that short some of that >> saved up that it would then go to the
reserve >> because what we're seeing if you >> reducing a position >> but now you're adding four new positions I saw a financial analyst was on there a code officer the Okchobee road guy the guy at public works that's a part- timerr that's a consultant those were
all part of the reduction with the one person that was >> I think your question is is How much of the reduction is still really actually there? >> Correct. Yeah, >> that number is actual because financial analyst was included in the budget and because additionally we didn't hire the
financial analyst in the first quarter. What we did is we reallocated that money for things that were not necessary. >> Now, that's not the that's not the right answer. The the question is how much of the 5% still exist? >> It does still exist. Okay, that's the
right answer. It does exist. We didn't add positions to the budget, >> but you've added spending in that we brought on Mr. Buckley. >> The money that like Mr. Buckley, >> right, >> I am spending. >> And I think you just hit on the the nail
on the head here. That's what fact doesn't understand. That's what some of us on council don't understand is the money. I spent money to hire somebody theoretically, right? But I set aside money that I wasn't going to spend. But now you're saying, "Oh, I bought I got
money because I didn't do X or I didn't do Y." >> No, I wanted to hire the financial analyst the second that it became open last year. But this is not necessarily a place for everyone and we don't pay as
well as some of the places hiring. So the position remained open. So since the first quarter the position was not filled and it is filled now and the person will start in a week. We were able to go ahead and bring forward to
you the idea of Mr. Buckley addressing a stated council need and we were spending within my spending authority and we decided to use available funds not hitting the contingency and that is
within the HR manual and that is also within the way the charter works for the budget. >> I think the question is is where did Mr. Buckley's funds come from? And I think I just answered it, but I don't want to keep taking up all this
time. So I will certainly go offline with you because >> So did you get it from the financial analyst not having been hired in the first quarter? >> That is what I said. >> Okay. So that's the answer. >> Yeah, I didn't I didn't grab it. My bad. I'm sorry. I thought that might be what you were saying, but I didn't quite grab
it because because then we did hire somebody, but since they didn't >> we used the first part of the fund. Yeah. But didn't you say the financial analyst job not being filled was part of the 5% reduction? >> No, >> you did not. Okay. >> You did not. Okay. I thought >> And then the guy at public works is a cause recovery
>> because all all your all your >> partly, not all of it. >> Yeah. >> His part-time job for 10 hours public work 10 hours >> is hourly at a certain rate and then the cost recovery is different. >> The other 10 hours. We we compensated with the the out of class pay for Craig
and the reduction of the the >> I don't want to use it director of public works. >> Yeah. Okay. Yeah. So that that answers >> the budget. It doesn't affect the 5% still sitting there. Great. And this is where again the people who live right >> government it seems like well this is so
obvious and everyone else is going huh >> it's not obvious. >> I think I think now with the open communication that's been talked about between Mr. Harris. >> Mr. Harris. >> Mr. Delena. >> Just Mr. Delena. Well, you said Mr. Harris. >> Wallace. >> Wallace. That's
Chris was there. >> Was there that was a guy prior. >> Okay. So, yeah. So, you know, >> so, you know, as long as David is answering, you know, emails and things like that, I think, you know, pointed questions that we can't can't find here,
>> right? I I think it's going to actually streamline and I think FAC's going to be a more productive meeting. >> They feel like they're contributing but yeah, >> I think just sorry can I jump in on the on the on the analysis here? I think it would be super helpful for me and I I I
think Manisha is going to hopefully agree with me to have the three-statement uh accounting for the first quarter uh and maybe for last year and we can compare quarter over quarter >> um and that will give us at least for me
a lot cleaner view than just every single line item um because I don't need to go through for me at least every line item but maybe dig into certain ones which I think if we can get out of this meeting the three statements quarter one of of fiscal year 25 quarter
one of fiscal year 26 that's quarter over quarter that'll show a lot of like in increases decreases >> in terms of the budget versus actual for both of those and then that'll give us a way to actually have questions I think and comments on something very specific >> that's that's the thing you're supposed
to be doing and can I while you're writing things down Mr. D Lima because I noticed you didn't write down before can you write down the thing that Mr. sued wanted the cash flow. Can you write that on your list too to make sure it gets done? Okay, perfect. >> One of the statements. I have another question. Thank you, Samuel.
>> Uh, may I ask why stop at 5%. Have you looked at 7%, 10%, do you want to explore a little bit more? >> Manish, no offense. Is there a number good enough? >> No. >> If I if we said if Stop Todd, >> you know, my question is if we would
have said 10, >> no, >> why didn't you do 12? We're starting with >> I'm not saying why not. What I'm saying I'm asking if we as we go through the cost and if there is an opportunity to save some extra money. I'm saying absolutely. >> Okay. So that's what I'm asking. >> This isn't a if you got it spend it scenario. Okay.
>> I think everybody here understands that. >> Okay. >> Right. >> Craig, do you understand? >> We will take you understand Jeff. >> Yeah. >> It's a little bit more than >> I'm just saying. Yeah. It's not it's not if you have it spend a scenario. We're not operating in that 7% but that's
okay. Yeah, if you were able to do custom dates on there, you could actually have two windows open where you'd be able to do the first quarter of last year and the first quarter of this year and two windows side by side and then you could compare the two. >> Well, I think we asked him to modify these reports to add the previous year quarter in the statement could go the
two next. >> Yeah. And I think if fact if you find something that you think would be helpful and that data should be provided to you. I don't I don't think we should have to say, "Oh, yeah, we'll give them that data." That should be something that you guys know your job. You ask for it again. >> Yeah. Your person shouldn't have to come
to you and go, "They're not giving me this." >> Right. >> Right. >> Better if they could just get it from here and then they never have to answer the question again. >> Right. If there's not something they're missing or something have a detailed, you know, this seems like >> it could be part of their agenda, right? If they want that information because
maybe they didn't have time to get online or whatever. >> Are we able to pull those reports from this new system? >> You're able to to Yeah. full reports, you know, that's kind of interesting. >> No, the report that he's asking and Sam's asking from you. >> Not yet.
>> Not yet. No, I >> But I I I think some of the uh lingo as you say, with with government people, right, and the budget and the state of Florida, right, they look at total budget by fund.
That's what they that's that's the uh that's the way staff look at things, right? We we look and we go, "Oh, okay. Your budget for FY26 in the general fund is $4.687 million." >> Okay.
>> Not over that. You're happy. >> Now, do I as I think I said in my budget presentation, do I have a crystal ball? Am I going to hit any of those actual numbers? No, I'm not. I mean some of them I'll get really close you know but at the end of the day I'm not going to
hit but I can't go over right without a board adoption. Now that's not only for the general fund but you have contingencies in every single fund except uh I I don't think transportate because those are just transfers but but the road or the road and drainage fund
you have a contingency amount solid waste you have a contingency amount in all these funds because again remember we don't look at we don't look at all of nope we look at which fund are you talking >> so now you're using contingency two different ways though
>> oh uh >> before we You're talking about money set aside, right? And now you're saying the contingency is if I'm going to exceed it, right? >> No, I said the line, right? No, I said the the the the total budget. The total budget. You have a line item in there
that's called contingency. >> Okay. But let's say you used what? Road and drainage, right? Ron and D. Road and drainage has an assigned value to be spent in the fiscal year. >> 2.546 million, >> right? So if that's going to be exceeded, is that what you're talking
about? The contingency. >> No. What included in there is contingency. >> Oh. Oh. What's been pulled aside? Yes. Yes. Got it. Okay. >> And so and so I can move. >> I don't think we're talking about reserves. >> Yeah. I think I think what Dave is saying is he's got he's got some cushion
in there. >> Yes. >> No, no, no, no. You can see >> the 5% reduction. >> No, you can see. So if you go road and drainage fund FY26, what's the budget? 2.546 million. The line item right above that is contingency 2 point uh $29,000.
That's a line item. >> So you built in 200,000 plus. >> That's that's the 5% not quite active. >> Blow up blow up what the contingency is, David. So everybody can see that >> reduction represented in that department. contingency is by fund
because the charter and as David mentioned the state and so on and so forth the budget level of control is at the total fund level >> but the 5% reduction is represented in the G the general not in the >> the fund level
so they add up to the 7%ish correct right but you'll see them in spot in place I can look it down in that agenda item that's in your back item that was 183 in the general fund. A similar amount in
the um drainage and 100,000 I think in fund 305. >> I mean, not to not I mean, I know I've done this before, but not to be too picky and maybe I'm totally out of whack, but why why can't we just call it the 5% reduction contingency or
something? So, it's pretty so it's pretty >> Well, no, hold on. So, it's just pretty blatant. That's what it is. Right. It's kind of like other. >> It is, but it's different dollar figures in different areas. >> Right. But if it's in that fund, if you're in the >> just like we have legal expenses,
different story other in different areas, right? >> Council vote to move it somewhere else. >> But you know when say council like when they were explaining I was just hearing it a whole different way. It's like I got to it's like it's built in. It's I'm like oh we built a buffer. No 100%. How
about if we have them call it council directed contingency and then it can be in several different places. >> It just >> that's great. >> I just instead of just calling it contingency, it leaves it open to interpretation. >> I agree. >> And we all sit up here and talk about perception.
>> Just like other just author, right? >> Words matter. >> Okay. Can Can I one second? I think that's not what he meant. Let me let me understand what he just so everybody knows. he's saying is that according to the state law and according to the
government accounting town manager has the discretion just to control fund by fund budgets. In other words, he's saying is the level of detail the line item by line item by line item actual versus spent should not you shouldn't be
bothered pack or you have that's not your control. As long as they meet the totals they are fine. So he's saying is in the previous budgets we used to get very detailed item by item by fund. In the current one it's
what I'm sure if I'm what I'm asking is and this is your point of view. >> I'm saying he should be when I say he I'm addressing to you all. I personally would like to see itemwise break up. I'm not satisfied with you just giving us the fund totals and saying town manager
has the complete control on the on the items. That's not my understanding is my understanding is if the council said this money is contingency, this is contingency. You can't just at the end of the year just match the totals and say job well done. That item level
control is not with especially on significant item resides with the council. That's my understanding. >> I I think as long as that contingency is not touched, >> I think they've met they've met the the the what what we've required. we have to vote on that contingency being touched.
So if if if if the manager decides that she wants to shift how much money she's spending on paper this year because she's going more paperless. So she's going to shift that money to to more uniform shirts. >> I'm just saying. >> Yeah.
>> Well, yeah, they're not because you know why they you know how many pages they got to print out for us every just >> I You're going to get me started on a tangent. Don't get me started on a tangent. >> Do that. I've already told him I don't want mine printed anymore. So, I got this. So, my point is is is you know she
she can't move anything out of contingency unless we approve it. >> Right. >> And it's a 3-2 vote, right? >> And you are okay with changing the line items. So, she's thinking she's not going to pay I mean this is this is all controlled at the state level, right? This is all ruled by
the state level. And if the idea is that we have, you know, he described it, David described it back when they, you know, had the presentation before we started working on the budget that this is what happens and it's all by by fund. The different line item whether I'm
spending $3,000 on paper this year or I'm going to spend a,000 and I'm going to take 2,000 and move it into training because I need to train up my people. >> Makes long. >> Okay, fine. I think Span had something to say. Sam, you had something to say.
>> I I appreciate your point, Manish. Is it Is it true that you can just shift the dollars? That's what we're talking about right now. Is there some threshold like you can't cancel a you know major project and then move to a different project without going to the council?
Like what's the threshold? I appreciate that budgets and forecasts are wrong the minute they're printed, but how much that but there is movement. I assume there's a limit as to how much can move. >> There is purchasing policy, procurement
policy, and HR manual all have thresholds in them as to what can be approved. And first level of control is obviously that the council has to sign all the checks, every check or
electronic transfer. So they will see anything regardless of the dollar amount. The procurement level of control is the fact that everything over 10,000 has to be reported to the council and everything
over 25,000 has to be approved by the council. So it's not like I have up to 10,000 to spend or anything like that. And also if you take a look at our detailed expenditure, what you will find
is that all of the spending, the big dollar amount of the spending comes from everything over $10,000. The rest of it is very small transa generally small transactional stuff. So if I'm spending
um out of bounds, it's easily detectable through the process that requires the signatures and through the process that requires the reporting. >> I I would disagree at some level with that though. When we're signing a check, we don't necessarily see what fund it's
coming out of and whether that fund a line fund like a particular one of these numbers here. We don't know if that >> sure if it's exact but you can if you had a question you can ask >> wait all the backup is there and you can and I always question
>> well let me ask you a question >> 86% of your expenditures are salaries and related transfers in between funds meaning that it's not going out it's staying in the funds and law enforcement.
So we can go around and around all night, >> right? >> 86% 86% of your expenditures. Yeah, we're we're arguing about 14% and and I'm not I'm not I'm not disagreeing with you, but typically typically in in Florida
municipalities, right? Uh a budget is a is a benchmark, right? And the the the statute says, "All right, well, if you go above it, you got to go before the board and ask for it." But it does just like a just like a corporation, right?
It does give the manager the CEO the flexibility to operate within those constraints. >> Sure. And and again, but we do believe >> way less than an than a CEO of a company. >> But in general terms, this is like the
broadest allowed way to to budget. Well, you know, the budget process um on some clients I've got two meetings a year because they understand but I'm >> talking about department like you could go down into department levels like the clerk's department. >> Yes. Yeah. Yeah. Yes.
>> In the budget and so but we don't see that that's part of the general fund, right? So, >> but it is in the PowerBI. >> It is >> line item for every single account. >> I understand. >> I understand. But we're not we don't see unless we dig into these little lines.
Oh, it's the clerk, right? It's not pulled out like the clerk department spending or the legal department spending or it's there in these line items because you see the repeating of insurance and you see the repeating. So, you know, oh, okay, well, that's that's
people that are working in that department that are being paid that way. Yes. That's why you have all these cajillions of numbers, right? Yeah. >> So, but speaking specifically about budgeting that fund budgeting is the broadest way to budget. >> Yes. >> Right.
>> So, versus digging down into now we have the clerk and we have this and we have that. >> Right. Now, I provided you know the line items and I provided uh >> Yes, I understand. But yeah, you're talking and the broad stroke. Yep. >> A budget by fund. >> Yes. >> A big fund. >> Yes. And that's and and typically uh
most municipal governments they they they go through it broadly because they know that okay this is broad strokes. There's a lot of things that's going to h there's more important things to argue about you know but but if you but if you just put it into perspective you're right 16%
that's really what we're what we're talking about here. And matter of fact, then they took and then what what we did is we said, "All right, we're taking 5% of that and we didn't know what to cut, right? But I still here's another requirement that I have. I have to balance the budget, right? So I've got
to look at my sources of revenue and my and my uh expenditures, right? And they have to equal uh and so at the end of the day uh yeah, so we said alto together and we said, "Hey, listen. we're going to create this account contingency and it's in every fund and
um uh that that's where we're going to be and if we want to pull money from that we can't we got to go before the board. So that was the only caveat to that. >> Yeah. Yeah. But but Manisha I agreed that we can't just look at the one big two or five number. We obviously need the underlying I don't think anybody was
suggesting we would not get that >> uh or that there was >> at an itemized level. You have you have every single line item and you can until your heart's content >> and if you don't have something you can >> Were you done? Okay. Yes, Francine.
>> I just want to go back to what we talked about the council approved payment process. In that process, Mr. Delena cannot pay a bill or set up a PO
unless he matches that it is in the right account and that we have budget funds in that account. Okay? Or someone i.e. me will have to document that it is okay to transfer the money and that
should go with the approval which as the mayor said the documents can all be available for you or we can change a stamp or something in the way we do approvals. >> Yeah. I mean I've I've refused to sign checks before all fairness last year we
went over legally past what we had budgeted. Correct. Right. So, it got paid. It got paid before we approved that budget change. >> It did get paid only 5,000 over because we paid the one bill and it was reported
to you that it was going over and we stopped paying the bills. >> Um, we have a public comment. Is everybody okay if we take the public comment from >> Miss Danish? at some point. >> Yeah, I think I think we're almost
there. >> Is it on? That one's kind of quirky. Sometimes >> it goes to sleep. >> Yeah. >> And you got to mash it, too. I found that out the other way. >> First you got find it, then you got >> You need one of those over there. >> Yeah, those new ones are those are
awesome. All right. >> Careful, Manish. That thing will bust our 5% wide open. >> Those things ain't cheap. >> Virginia Standish. Um, on your cost reduction. I remember when we were told we were
bringing in our building department inhouse and it was going to pay for itself. I think we all remember that. Yes, some of us are kind of lowering our eyes there. Um, so I was astounded to see $10,000 cut in magistrate.
Isn't that a cost recovery item? >> No. >> Excuse me. >> When we watch these meetings and there's supposed to be an assessment when you see a magistrate, a minimum of two to five or six staff members present
hearing present. Is there going to be a daily assessment? Is there going to be court service costs recovered? Okay, granted it's 180 200 bucks. No, I didn't realize we were rolling in dough.
Why aren't we collecting our basic fees? You're not allowed to. The special magistrate is not something that is subject to being assessed in a code enforcement case. You cannot by law say, "Okay, the special magistrate spent 30
minutes on your case, therefore >> well that don't have a daily don't we have a rate when they go in front of the magistrate for that step?" >> Not for the magistrate's fee. No. >> So, when you say we're waving the fee, what does that mean? We're not charging
the fee. There is there is a there is a there is a cost. You can get some fees back. The magistrates's payment, the payment that we make to the magistrate is not something you can pass on to the offenders. That's not included in that.
>> What is the fee we're waving at code enforcement meetings? >> That's true. >> It is the cost of um the administrative expenses for mailing those kind of things. There is some charge associated with um the code enforcement officer's
time spent on the on the case, >> but not the magistrate. >> But not the magistrate. >> Let's just simplify it. Why are we not collecting whatever cost we can at these hearings? >> Do >> we do >> we do? We just strengthen that up. >> Why don't you listen to these meetings?
I'm going to go in and time stamp it the code cases for you where these things Nope. We're not going to collect that. I will be happy to provide you with dates and times on that. Collect your basic fees >> and and and building department that should be changing this year because we just changed we just voted in a new fee
schedule. So it should change. >> All right. And then for the finance committee, a lot of the questions you were just asking, there is an organization called the Florida Government Finance Officers Association, fgfoa.org.
on there is a basic government resource manual that is available to the public. Thank you. >> And they also have really great webinars and meetings and everything. I mean, I've been I've been really active in it for a lot of years and learned a lot. FGF FG FOA. Yeah. And they're happy to
have you. One fancy thing. By the way, our accounting manual is based on that resource manual. But also, this might be a good time to say that we have been awarded a certificate of achievement on our financial statements with very few
comments of any substance. So that is a really um >> by FDFA >> by by GFOA. >> All right. So what did we we have we discussed D enough? What do we want to do with E? Did is this just like a
preliminary list that now has to go to David? Is there some discussion? I mean like I haven't really had a lot of time with it. So I'm not really comfortable having a huge discussion about it. But you have a couple of questions. Okay. Go ahead, Lisa. >> First page.
>> Uhhuh. the Palm Beach County Housing and Community Development Interlocal Cooperation. I guess staff was looking into status on that. >> Uhhuh. >> We know what the status. Are we still looking? >> I think I answered that at the last
council meeting. >> If it's with regard to the CDBG, we're too small to get our own allocation. We have to be 50,000 or more residents. And so since the town was incorporated, they've been signing an interlocal
agreement with the county. And I might be misunderstanding your question, but >> I'm just reading where it says term and expiration. Verify the mandatory 2024 amendment was executed. If not, the town may be ineligible for these grant funds.
>> We are not eligible for CDBG funds. >> So that's one of the three. >> I know. That's why I said it's a draft and it's being reviewed by the departments available for it. That was probably one of the ones in community standards.
>> Okay. Uh and then the page two, the third one down. >> Hold on, Lisa. So that we're on the same page because I had a question about the the school crossing guards. Was that something that we determined we did or did not need? Did Jeff?
>> We do not need. >> We do not. So that one. So, so let me ask a question because I'm trying to understand to go back to what Mr. Sid was saying earlier. So that's something that we've determined we don't need because there are no >> sheriff contract runs out. >> No, there are no crossing guard. We
don't need it even when it does because there are no crossing guards in Lockahuchi Groves. They're actually uninccorporated. So that's something. Yeah. So that's something we've determined we don't need yet. It's listed on here as high risk level. So, I'm I'm I'm I'm confused.
>> It was high it was high risk because um there was the possibility of us having to provide that service as of the beginning of the new school year or the the the semester. So, >> but it's now basically should be removed from the list because correct that even
without the enhanced services without the the enhanced services we do not need crossing guards within the town of Los Grove because we don't that service is not provided even now. Correct. This is this is a draft. >> So, this is really a draft draft. Sorry, Lisa for I'm sorry for interrupting you.
I just >> made sense. >> Um second page, third line on that. Uh I think that's our laser fish. Um where we're going to be scanning the documents. >> Advanced data solutions. Is that what you're talking about? >> Uh advanced data solutions. Okay. Correct. >> Go ahead.
>> Uh this one, didn't we vote to not do the Fort Lauder contract and they Okay. Because it's referencing that. Yes. And the reason it is is because we need to resubmit the best interest contract that lets us go longer than the Fort
Lauderdale contract using the same information in the Fort Lauderdale contract. >> Okay. Uh and then why is the manager contract under the clerk department? >> Yeah, I don't know that it should be. >> It should be admin, right?
>> I think and she's administrative services. Um, it can be wherever you want. This again is >> Oh, is it under clerk because she's in charge of HR? Is that why it's under her? >> It doesn't matter where we put them, >> but it matters to you. If it matters to
you, we'll change it wherever you want. >> And then I don't see Mr. Curts's on here. I might have missed it. >> Resolution as a which is his contract. Um, it does not have >> thought we voted to do a contract >> and the resolution was a contract.
>> No, that's we voted to do a contract. >> There's a contract. >> So, so it needs to be should be on here as well. >> Um, and then I think the rest of them once information gets sused out for me, we'll clarify >> there's a contract.
>> Yeah. And I think the list needs to be cleaned up because like to have things it's it's a big enough list as it is without things on here that just don't need to be on here anymore. So >> yeah, because should I guess Coastal's in here somewhere >> and if they could be reorganized for me
at least somehow in terms of like you know the whole point for me of this exercise is like what do we have to do this month? What do we have to do the next month? What do we have to do the next month? So, if these could be done like you can just have a a page of like
these apparently recurring like no-brainer ones that we can approve or disapprove whatever and then a page of, you know, okay, Coastal comes next, this one comes next, this one comes next. So that we have that four month lead time. I I think four months is a comfortable
Does everybody agree? Four months is a comfortable lead time. >> Yeah, because on here is a medium risk and that should >> I I still don't understand the risk thing. Okay. So means eminent. >> I'm not sure. >> It isn't essential. >> Yeah. I think the whole risk level is
very confusing and because you've got different people in different departments assigning it. I'm not sure whether it should be risk level or it should be um immediacy level maybe and put some dates on it or something. I don't know something like that. So that that might make it
>> within six months. It's a high risk right. The cool thing it see it seems to be a spreadsheet like a Excel spreadsheet. So you should be able to >> confusing >> sort one word to other. >> I think it confused everybody. So I don't think it's just but I think it's super helpful. So >> yeah, but it is
>> Thank you for doing this. It is very helpful. >> Well, you know, and it's very >> you're not >> it's it's going in and out. >> Thank you. Sorry. But see >> and if you look at the top
>> right I've got department what does my data have department >> right >> I've got so I can include all of this on another tab with date sensitive stuff let's say th this is good data and that you don't no more killing trees uh and
then uh once we get dates on there right we can automatically once so this is how it works once that except DEL file gets updated, it automatically gets linked into it and you'll have another tab on there for contracts and then you want to
sort them by when they expire the earliest versus the latest >> 0 to three data >> and get rid of ones that are expired. >> Yeah. >> Right. >> And we'll have the res but but this right here is excellent. Whoever did this I don't know I'm sure I'm assuming Francine did >> no yeah in part but it's uh that's what
Kenthia is working on along with >> this. This is you see data looks like this. Now what the power of PowerBI is is is exactly that. Oh, let's bring this in. We have a field that has departments. These are departments and I
can link up the two fields. And now every time you click on it, it will bring it up. So it's it's it's it's a very good report. So we'll clean it up and we'll get the >> sent out. I did do the original document. Penthia is taking it the rest of the way to clean it up and she has
distributed it to each department. Each department is reviewing their stuff. Um actually public works has done soup to nuts all the way through making sure they have every single document in town docs and in blackbot and they've done it
completely. >> Asana the asana system. >> You stole my thunder. I was just going to ask that question. Okay. Are going to be in the ASA system. So that they are good dashboard.
>> Is the task in a sauna? Right. >> And a dashboard in a sauna. >> All right. Mar just had her light on. So let's let her have >> Okay. On page 50 of this U document, they they list under public works the
the greater and it renews annually. At what point in time are we not going to need a grater because we don't have any unpaved roads? >> I thought we bought the great road. >> We just bought it. We purchased. >> We own the grater.
>> Well, we can auction it. >> Well, you've got you've got a great number of um >> paved uh unpaved roads. >> There's 30. They need a greater or do they need a smaller um
>> box plate or something? >> You got part of North Road over there. G Squ all that those are >> I mean I'm all about selling the big thing but I mean the reality is they don't the box blade is not going to do as great a job. >> Nope. >> Let's let Greg answer the question. >> Yes.
>> Speak from experience. So the issue of getting rid of the grater is the grater to putting down the material makes it significantly easier to put the material down, grade it out, and maneuver the material up and down the roads. You take all of global on the north end. All
that's still dirt, all west C, west D, we still have to use the grater for all that to put the material down. it just putting material down when it comes out of these dump trucks isn't like, hey, dump the load and spread it nice and pretty. We have to use the grater for it.
>> Okay. >> All right. Because I I thought we had discussed, you know, like the roads off of the letter roads are too too narrow um you know for the greater to go down some of them >> to some people's standards, not ours.
>> Oh, okay. Okay. All right. All right. >> We are actually adding material to those smaller roads that did not get material added to them for the past >> Okay. >> 10 years. >> Thank you, Craig. Lisa, were you done with your questions on the contracts for now? I mean, until it gets cleaned up. Yes, sir.
>> Todd, did you have any questions? Nope. Nope. All right, then we can move on to um item number two. >> J, thank you. >> Discussion of committee assignments. Thank you, Mr. Julian, for being here. Marie, I'm passing the gavl because I have to go to the bathroom. Okay.
number. What number are we on? >> This is an added number. >> Addition to the >> yeah committee assign it a bunch of times throughout the last hour and 56 minutes. Uh I think the takeaway uh Manisha was
we were going to get the three statement accounts the comparison and then would include the cash flow statement and then Tracy we were going to have time to renew review that and then but set a meeting for questions for that and
then is that true that's that's works for everybody and then Todd we were trying to reconfirm what your expectations are or and maybe that's a discussion for everybody in terms of what our review includes. includes we talked about the 5% uh which is the
those and in the contingencies but is there other are there other pieces we should be specifically reviewing in that budget versus actual for >> doubt there is no official duties and responsibilities so we've got to come up with that if we want to look at previous resolutions pick out those duties and
responsibilities um >> what do you guys want from fact >> right and then we and then I think more importantly we need to specify and saying, "Okay, our budget gets adopted in August. You guys need to meet in July to go over the preliminary, you know,
that like >> I hope July >> like like set like to these months they have to meet to meet these objectives, right? So, I think we need to come up with the objective and then if every quarter they're going to look at the quarterly statement and put in there this is the date that they need to made
or meet, you know, within this two week window or something to that effect. Well, I think I think they should be looking at all spending policies. I mean, this procurement policy hasn't been updated since 2020. And from $5,01 to $24,999.99,
it says three written quotes to the extent possible. And then three pages later, it gives you all the reasons that you don't need quotes on these people. And I'm like I think some of the spending that that gets um approved at an administerial level
while other towns may think that's a policy that's okay I think there's some stuff in here that that council would have liked to have known about sooner rather than later. Um but it seems to come up later. So I think there's maybe a review of the policy and procedures
and purchasing that could be done. Uh, I know in the HR manual, uh, as long as, and I'm probably going to butcher the budget language and I apologize, something to do about when you hire an employee, you still have to come back to council
with the budget amendment within so much time. I believe it is. So, that probably can be reviewed yet. >> I don't I don't recall that, but >> there is a budget amendment statement in there regarding hiring people. Yes, it's it's in there. Um, so maybe that could
be reviewed. And then Todd, you made a statement that made me think of another policy, but now I can't remember what it was. So my bad. >> Lisa, that's more policy procedural review documents in place versus financial.
>> It's right right policies and controls. >> Controls. Yeah. >> But versus financial review, which is what we've been every meeting I've been at, that's all we've talked >> in the past. We have reviewed quarterly. We we have reviewed audits. We have reviewed >> that policies and procedures manual f
five years ago was actually it's actually quite a lengthy process but we did we did review it at that time and it took us um this committee did review it because there are as as is being pointed out a lot of financial uh >> practices and controls and policies.
That's where we put in the you know three points of contact and things like that. So, it's probably a good idea to have you guys that's it's been like five years to have you guys take another look at it. You may say >> it's good and there doesn't you know doesn't need to be any changes or you may recommend some changes. >> Laura and I did that two or three years
ago. >> I you and I were on the committee together when it happened. I thought it was like five years ago but it time tends to blur together. So, I know that it's been in the you know within the last couple it's been a couple of years at least. So, it certainly wouldn't hurt to have you guys
>> to have have you guys eyeball it again and uh you know, >> but documented changed because this is 2020. No, it was the HR manual was adopted in October of 2024 and we did go through it
in great detail and I remember you gave us props because >> it was >> right that was the H and we're talking about the policies and procedures was done in 2020 which >> the procurement was in 2020 that was done between October and December because it was discussed multiple times
>> right yeah we had to have like three or four meetings >> 20th >> um And um we have had it on our list of things to do for a number of years because we have changed those documents through the attorneys. All of the
contracts have been changed. The legal requirements have changed in our RFP documents. So there have been a lot of practical changes from third parties, attorneys, um and state. Uh >> so it definitely needs to be reviewed.
100%. So there you go. That's a big one. >> Yeah, that's a Yeah, forget your quarterly subscriber. >> Yeah, we should have stuck with the three stadium. >> All the gentlemen in the green shirts fault. >> Yeah. Uh have green shirts. >> Dang, we all got that one day.
>> Just one year. >> Yeah, we did do like three manuals back in one year. It was It was rough. It was really >> just to the pin on on the evening after 7 here. We'll take that document and we can all read through it and come back
with a time that we like whether we meet individual without the council and then come back with a combined comment and then we'll look at the financial statements too. I think Manish and I are much more numbersoriented than at least I am speak for myself uh than than
policies and procedures but happy to review that D. >> Can we do workshops like town council's been doing workshops? So I think it would benefit this committee if we were able to have a discussion for that reason. >> I would think that would be up to each
committee if they wanted to have a more >> of a workshop style meeting. Um so again I think a lot of times the committee people at their level because they're so intensely focused on stuff things come
to mind for them probably sooner than they might for us. So if it's kind of like if they can kind of I guess um monitor themselves as far as what they want to go through and as long as they're meeting what we've tked them
with and if this is like hey we're going to go through the first 20 pages of pyramid policy and we want to meet in three weeks for a workshop let them do it. Well, I don't think there's any like except for like PZ&B where you have a somebody's coming before you with an application, right? There's really like
uldc, >> uh, re I always say it wrong. Regack, I always say it wrong. I don't know why. >> These folks, yeah, trails, uh, roads, trails, etc. Um, you know, I don't see why it can't be informal. It doesn't need to be I don't think it needs to be like structure. I think it depends on
the chair, right? >> I I think Yeah. >> And it definitely have to be on task. I mean, that's >> I agree. And one of the one of the benefits of having like a workshop type thing as opposed to having a formal meeting is obviously when you have
people like Mr. Delini here that costs us money, right? So if you can decrease the costs of these meetings that might be more lengthy or more discussionoriented meetings that you won't necessarily need a staff or a professional.
>> Would we want to still have the physical quorum >> in the building? Yeah, I think >> yeah, they have to have it has to be in the building. It has to be public and in the building. It has to be advertised. It has to have a physical quorum. >> But I think that you know where you could have just one staff person turn on
the >> reporting for you guys and ideally you could do it during normal business >> and if you could do it during normal business hours so we don't have to pay somebody to stay overtime then I think that would be peachy. I mean, I just think that, you know, I
guess my request is to bear in mind that when you have professionals here and when you have staff here, that costs additional money. And so, if you can bear that in mind and and you know, and arrange it hopefully during, you know, during normal business, great >> business hours to
>> 8:30 to 4:30. >> Yeah. If if I could summarize in terms of priority, I think we need to focus on uh 2025 closing including cash flow statements. We need to look at the opening and closing balances. >> Well, that probably needs to be a formal
meeting because you need your you need your person. You need to schedule that and you need to schedule workshops and that would be >> I think that's important because it will save town money when you deal with auditors and there should be in the last meeting we in the last year we said when auditors start their audit they should
have a premeating with the council and they should have a premeating with us. It doesn't cost money at 30-minute meeting but you need to we need to be able to say okay focus on this area so auditors uh spend that time more productively. So at any rate 2025 closing
>> you agree with that >> the the fact the fact doesn't direct the audit >> not not direct it's called pre- audit meeting. So for example, we'll talk about the things that we have we have discovered or figured out in our recommendation. We'll share with them. At any rate, we need 2025 closing. We
need the cash flow fund balances statements. Then we have to look at Q1 of 2026 which have been presented to us. And um and then we have to look at the 5% that's the third priority. We have to look at the 5% cost-saving analysis and
come back to you. And then parallel to that we will review this um policy and controls and we'll come up with some preliminary after that. But I think we need to come back to you with 2025 closing first and 5% cost. >> Do you think you can do this before
April? >> They're they're not >> Yeah, we will be able to I think we need a meeting if they send us the reports in advance. We have already gone through this today. We have questions. We can present >> and it could be more efficient. It could be done in one meeting. All right, let's let Sam say what he's going to say and
then Francine. Go ahead, Sam. >> In the review of 2025, what's our I don't think we can direct the auditors and we can't like undo expenses. So, I just want to be clear on what the expectation is in terms >> they review the 2025 they present the
final closing to us. So, review meaning we look at what items where they what the budget they spent in each fund's budget. If there is any excessive line item spending, is there any, you know, cash flow-wise there are opening closing balances? They had projected a budget
with certain liquidity for 2025. Did we stay within that? So, >> yeah. >> Yeah. But there's the from an accounting standoint closing that's not our responsibility quarterly >> and auditors we can't control. So that there's not a there's nothing we can do
to 2025. It's over. What we can do is review it and say, "Hey, this is where we went off course >> and let's look at 267." >> Look, they presented Q1 review. >> But that's Sorry, just I'm just getting stuck on language. That's different than
closing. The the closing of 2025 is not our responsibility. Nothing we can >> No, no, they close it. We review it. We are not doing any actual operations. We are the recommendation party. So I'm saying is they close we we give them our comments on 2025 and then we also have
to look at Q1 but along with that 5% cost saving is the next item we have to look >> but so I'm just what are what are we expecting to get out of the comments on 2025 is it just may trends recognizing spending >> yeah okay that's fine yeah >> he's just wanting to know what to look
at when he's looking at it >> yeah okay I'm sorry Francine you have your hand raised and then >> we do let let Let us let us come to a place where we're all on the same playing field. The auditors do that deep dive for all of us. I have not been nor
has David been alerted to any audit adjustments or any audit findings at this time. So you may use the 2025 numbers that were provided to you by David. And I think when you're talking about open and close, you're talking
about a reserve levels. So you may also use the numbers provided by David. And what nobody has asked for is for there to be a reserves page added to the PowerBI, but we need one >> 100%. >> That's how we measure how we did
>> for the year. Okay. So, I think that 2025 has some value for the trends and for our fund balance and for did we make the budget. And we did go over that we did not make a budget amendment because
we're going to disclose in our financial statements where we had overspending and it was because of FEMA. That being said, what I will ask the auditors to do is to extend what they do with the council because each of you gets to fill in
questionnaires and gets an interview directly with the auditors. I will ask them to go ahead and send the audit questionnaires to FAC and do the phone call that they do or zoom meeting,
however you want to do it with the fact members. So, if you do have any concerns about fraud or misspending or misappropriation or any of the things that need to be reported by um you know, auditing standards and generally
accepted accounting principles, you'll be able to go ahead and have that that you know, we're we're transparent. We have nothing to hide. If anybody has made a mistake, well, it's accounting and the good news is it's correctable. If you want us to change direction and
what the priorities are, the contingency is there so we can realign. We can go stop doing something and start doing something different. All those things are great to do. Um, so I would say the
real the real process is to have the interview in the forms with the auditor and for David to make the changes that you talked about and for you all to do the detailed review of the numbers,
which quite honestly I I I'm not sure um I have not heard any conversation in the last year and change on any specific the account review. So that would be a good and refreshing thing especially if
you work with Mr. Delena. I also think that as you look at Q1 um it is deceiving because I think Mr. Delena mentioned earlier our revenues start to come in but not all of them.
Like for instance, building will look backwards because we don't get all the money right away. And on the cost recovery, as council member Coleman said, we don't get all the money right away. So there's going to be a bunch of lopsided stuff. You know, I think it's
important to look at the big contracts. I think that you have already tasked back with a significant endeavor. And I think much like our own staff, everything can't be done. So we need to maybe get a little priority order, you
know, if we want to be ready to start having, you know, budget suggestions in April. >> Well, wouldn't wouldn't you think that I think that I mean, this is going to sound weird, but I'm just going to say it. So, as you
pointed out, Sam, there's nothing that can be done about what happened at the end of last year. I think that the the having the auditor questionnaire sent to the fact members gives you the opportunity for to put your individual input into them, but that perhaps that
item of reviewing the last year and looking for trends is something that will be extremely useful for budgeting, which which is is not going to come up for a couple of months, but not necessarily immediately urgent. So maybe looking at the the the first quarter first would be
the first priority. I'm just making a suggestion here. Looking at the first quarter first would be the first priority as far as your formal meetings. I'm talking about your formula is that looking at the first quarter would be the first priority and then going back and looking at the year end from last
year which as Sam rightly put it out can't be changed but could provide some valuable trends and insights that might help for recommendations that you might make um moving forward um with the budgeting process. And so so those be
your next two or three formal meetings in that order. And then as far as the policies and procedures manual that that be done at your dis at your availability in the informal meeting setting, you
know, doing if you can do that, I think that that might be the priority order with that not having a huge priority. But >> yeah, Mayor, I I beg to differ because we cannot meaningfully give auditors any feedback if 2025 completed cash flow
statements and fund balances are not in front of us. We don't have it yet. >> But nobody's saying they're not going to be >> No, I'm saying is we It's FAC has been traditionally and you were on fact. It's our responsibility to review the year end especially the cash flows. >> Nobody's saying you're not going to
review it, Mr. S. We're trying to prioritize because we're we're concerned about you being overburdened and having too much to do. So, we're trying to prioriti. Well, you're saying no, but the other two at least two other people on the committee are shaking their hand head yes that this is a good idea. So
let's Freddy, would you like to give some input? >> Can I We're already 15 minutes over. Okay. I don't see the value of us interfering with an auditor. Auditor is an independent person. We c we can
question them all day long. Is what what is that going to accomplish? They come they're independent of everybody else. They audit whatever they they're they're responsible or or their expertise in. They give you a report.
making a special meeting for us. I don't see the value. >> All we all we got to do is take their their their uh their report, read it, and if we make any recommendation, it would be to you, >> you know. >> Correct. That's what we're saying. >> That is that is a waste of time,
>> you know. >> Summarize my my my what I see here. uh Mr. >> This guy has done a super job in uh getting all this data online.
It's only a a click away. It makes my job. I always come with my computer because I I rather do that than flip through pages, you know? That that is that that's the number one thing. Kudos. Kudos. Kudos. We should not have to ask for anything because it's already
online. just go there and look through the report. You know, not only that, our committee shouldn't be looking in the weeds, you know. We should be looking at specific things that you guys direct us
to. You know, we're only a recommendation thing. We don't have no kind of make things happen. Nobody answers to us. So, you know, I'm not going trying to find more work. I got 10 horses at home. enough work.
>> Okay. >> Okay. >> All right. >> Yeah. Yeah. I I I think we can review. >> I'm sorry. Council McCullman's had his light on. No. Okay. Go ahead. No, actually. >> Oh, sorry. >> You guys want to flip a happy review? >> I think Mr. Lane, we're going to just
get the three statement accounts for 25, for Q125, and for Q126. We can review those. >> Yeah. And I'll have the friends. I already have 25 in there. you already have budget versus actual for FY25. I'll just add a little code that has it
broken down into quarters if if you want. That's fine. >> Uh we'll get the uh we'll get the cash statements on there. >> Um and uh >> and then we're going to set up an informal meeting to go through like our comments, questions on that. And
concurrent with that less like >> leis not to push you aside but maybe less slightly less urgent we'll review the policies and procedures >> and like get to that so that along the way so we don't come to the end of the year and be like man now we got to look at >> I think the audit the quarterlys and
then the budgeting process is going to begin to start on that. >> So I I think the policy procurement is kind of when you have time. Yeah, that's >> Yeah, but let's set a deadline because if it's when we have time, it'll just be never. >> Yeah. So, but we'll figure out the right balance, >> right? And and typically that starts in
June 1st because what happens is the property appraiser, right? Independent local government. Yeah. What they do is they give us what our property values are going to be. Now, >> basically, you guys have three things to get through before let's say June 1st.
So if you guys can figure out amongst yourselves, I was simply suggesting a priority. >> No, that's if you guys to if you guys want to >> and you reach out to me directly and uh whatever else you want to see. >> I think the question is on how fast you
can give us the data, >> right? >> Yeah. Well well right now, you know, I've got to balance the our external auditors, you know, their you know, we're we're done with the workers comp audit. That's great. Push that aside. now focus on on all of their requests, but we have additional resources to to
hopefully do that. Uh what you're asking for isn't, you know, isn't isn't isn't a isn't a big big deal now that we have data. And but if you want to see more stuff or or whatever, um again, we're pulling stuff out right directly from
Blackbod. There is no there is no converting or anything. It's a direct download. >> Okay. That's that makes sense. So send us the data. >> Yep. and it's standard report and then Q1 and >> let's let us discuss among us have our next meeting. Absolutely.
>> How do we get a hold of you? >> Uh uh do you want want to put my I'll give you my card. >> Probably send it to you. >> Is everybody okay with the three priorities that we've set for them? But by by June 1st, let's say everybody's
okay with that. They have a standing meeting date, right? >> No, >> that's Well, I was going to say let's let them work that out with staff. >> Yeah. >> Yeah. >> Monday. >> Okay. So, well, >> we can we can follow with staff to the
next meeting and let's try to informal one and then the formal meeting. >> But I think we can get more stuff done, you know, one-on-one. Tell me, call me. Hey, what's this? Why is that? No, no, no. Look here. Yep. Oh, that's why. you know, and and again, the GFOA is a exceptional resource. You know, what
what small municipalities have to keep in mind is when they're looking at policy procedures, how they do things is we've got to be nimble enough to get things done. You know, uh that that's why you'll see uh why do we have between
zero and $24,999 is because it's it's a tremendous amount of work. It probably takes three months just to get a a uh an RFP out there and and then you haven't even had the selection committee to get the RFP. And
and so that's why sometimes they they got to pick thresholds because just like anything else, we got to keep moving. We got to keep moving forward. And so we we look at things and we say, "Okay, what's the risk?" Right? I didn't put that on there, but but what's the risk?
Right? We have internal controls. We have purchase orders that tell us that contracts can't go over. We where are the contracts? Great. We're we're we're putting that together. And so we're putting a lot of good things together for the future. Uh and again, if you look at, you know, police contract labor
and related and transfers, that's 86% of of of the dollars going around, you know. So, yeah. Um so, >> might I suggest that we schedule a meeting at the beginning of June? um the first Monday in June like schedule that
now so that at that meeting you guys can report out to us the trend like >> so we're not meeting >> the answer to the question >> you mean a repeat of this meeting >> like with you guys and us and then in between we have to do all the other stuff >> got all the work to do but what I'm
suggesting is that instead of having you coming and you know or having Mr. suit or whatever any one of these come and peace meal report out. Might I suggest right now that we schedule a joint meeting the first Monday in June? I don't know. I'm I'm looking I'm asking you guys so that we can start the
budgeting process then with your report out on trends. >> I think you want to see the 5% cost thing first, right? You're going to wait until June. >> So I I I didn't I I wasn't saying that you can't come back and talk about that before then. doing a joint meeting with
them. >> What at what I'm saying is that I'm suggesting that we have a schedule a joint workshop again the first week of June so that at that workshop we can do your reporting out to us of the trends
and issues that you discovered from 2025 that you think might be important to us in the budgeting process as we begin the budgeting process. >> When do you the audit for last year? Oh. Um, >> well, let me see. We're in we're we're
ending January, February, March. I would I would I would I would hope because here's why. Because I've been on both sides of it. >> I anticipate it'll be done by March. >> That's my suggestion. >> Do we want to have a joint meeting in April >> on the on the audit?
>> On the audit. >> Yeah. Their financials to the board. Do we want fact there as a joint when they present? When the auditors present, you mean? >> But that's I'm not the auditors. You know, >> presented in May last time.
>> Yeah, but he did it in May because um >> Right. It was supposed to It's supposed to be >> correct. Supposed to be earlier and it was done earlier and we sent you a copy of it earlier, but he couldn't make it to the April meeting because of a conflict. So, we had to put it on May.
So, what I would really love is the idea of the joint meeting for the audit presentation like this >> and we'll do it as soon as we get the financial statement because then you know it's real >> and I don't think that precludes a June
meeting but I'm just saying >> meeting and have like all of this come back. What I'm suggesting is the one in June would be specifically one where they reported out on trends, issues, whatever that we can use moving forward
with the budget. What is being suggested now, which is a great idea, is one in April, a joint president for the >> a joint president. >> You can talk to the auditors, see what they find. You know, they still have to because you know Yeah. And and it's a whole pro. I mean, we still have to get
confirmations back from the attorneys. the attorneys, the ex last year's attorney th those law firms have got to give us all of their litigation. We got to see if we got a reserve for that. Is there some big litigation out there that that we have to put money away for it or
or whatever. And so, um, it it all goes part of that. So, >> so we have two joint meetings coming up, one in April and one in June. And but with specific reporting out so it isn't just a mishmash. And the auditors will probably appreciate the idea of one joint meeting rather than two meetings
where they're being repetitive. >> That'll be great. >> I have I have just two things. If I get a hold of you, can I put the rest of do I put everybody on it? Do I put is it only you and I? Sometimes our questions might be valuable for other members, but
I didn't know >> the sun about the sunshine violation. >> Manage your meeting. You say it has to work. You can talk to David all you want. Okay. >> And I can only present to my town council person. >> Well, >> yes,
>> you can. Well, wait a moment. There is a way to do it. If there is something that you think should be shared, David can do it for you. >> Okay. >> Okay. If this is val >> or the clerk >> or the clerk, >> right? If you say, "I'd like the rest of the committee and council to be aware of
this right now," then he can he can then send it out. Like we started a policy where anything that any one of us requests as a public record goes to everybody. So that we're not necessarily talking communicating. Lisa's not saying I have a concern about this, but she's
getting this information. I'm not saying I have a concern about this, but I'm getting this information and everybody on council is aware of the information that I'm getting. >> Because sometimes our our questions you might get four to five different times and if one person asks, you just give it. >> Look, my goal is to make you happy. And
I know that seems unachievable at this moment, but at the same time because if I can make No, if I can make you happy, then I think that it translates to making them happy. >> Satisfied. >> Well, all right. Well, that's that's a
good Oh, satisfied. >> And then my and then my >> my second thing is when you do the 25, I don't know if it would be beneficial if you did it by the quarter 1, quarter two, quarter 3, quarter four. So we could >> then see 26 quarter one and compare it
to 25 quarter one >> and base it off of each quarter. >> That's not a problem. Just keep in mind that government is not business. >> Yes, >> that's it. That's all I want you to keep in mind and and that's that's specific with revenues. Uh that's and but you
know but yeah as I said before a large majority of your expenditures is is payroll related and and that that's just a fact that's with by the way that's with every municipality you know unless you're taking out bonds to to build to build something
>> that be an interesting number to compare for us to all see is what if you can get >> the power has it has compared to other municipalities. Oh yeah, I can pull Yeah, I can Oh, as a percentage. Yeah, as a percentage. Sure. Now again, I just
have to pull the data, right? I got to pull the data and I would look at their data and I would say, okay, what what are they classifying as salaries and related, right? And then and then and then maybe I what I would do is it would be a percentage of expenditures, right?
because those would be the two two line items that I can have and I can sit there and say, you know, overall what quartortile do you do you fit into? But well, that's yeah, that's uh that's some good good planning board. But I will tell you right now that you're you're in the most expensive county in the entire
state of Florida. So, you know, your payroll is going to be significantly less >> more. >> No, as a percentage of of your of your total budget there >> compared to others. compared to others. >> Palm Beach County. >> Oh, how? >> Yeah.
>> Well, I'd like to see that. We've been waiting really long for a question. So, let me let him ask. >> Well, I just I I I keep hearing this these dates go back and forth. I had this am I in I've heard it mentioned a couple times tonight. We're we're going to try and begin this budget process in April, >> right?
>> We can begin it without without the final say so from property appraiser, right? >> Yeah. >> Yeah. That's that's what I'm saying. We're we're that's our plan, right? because I know we had discussed it before and whatever to get started early. So I just keep hearing oh we can meet in June. Well that's April, May,
June. Now we're pushing into the summer again. So that's >> that's just me. >> I know. I I'm just clarifying because there's been a lot of we need this and I need this and coming back and forth. David, give me this. Give me David, give me D. >> The challenge is is that in June I've
got in June I have five months of data. >> Right. >> I I get that. No, I'm just saying. And and so what I'll do is I'll I'll I'll I'll predict where I think we're going to land. >> Well, yeah, but I mean five months of data, eight months of data. We don't want to be sitting. >> We know we're going to approve whatever
we in September. That's our deadline. But we don't want to be doing what we did last year. >> Oh, without a doubt. Okay. So, we want to start >> prior proper planning prevents >> Yeah. >> his poor planning. >> Okay. >> Performance. But yes. Yeah. We're letting Paul have the last
>> Oh, sorry. >> One to Paul's comment. >> Okay. >> David is a modest fellow. David has built a model for the town that does a trend analysis back to 2018 when the town was merged. So he as part of his
regular budget review is he does a trend analysis that you know does that you know expectation for where we might land. His model um which we tested it that because we did it separately a
couple of different times. His model is generally on point. So you can actually start looking at that when you're doing your trend analysis after you get past Q1 and whatever other stuff you want to do cuz he can run that any time. But you
know I mean these are lots of little things that are already built in the system and you guys can go at it >> just you know. >> Yeah. >> Okay. I'm going to do this a little bit uniquely. Um, I'm going to let Council
Member McClendon make any closing comments he have and then I'm going to let his FAC member make any closing comments. I'm going to do that all the way through. So, go ahead, Todd. >> I just commend David on the graphical interface with the finances. I mean, it's incredible. Couple small tweets. I mean, it's it's almost perfect now and it'll be great
for members of the public to see that and members of the fact committee to be able to use that and answer questions without having to ask questions, right? That's the goal. So, that's it. Thanks, Sam. >> Nothing. Okay, Lisa. Yeah, same. Piggyback on that. That was great. And I I really appreciate getting
together because as I've said, marriage counseling and u you know, we use verbiage and we're all hearing what we're we're each saying, but we're not necessarily always communicating. >> Get excited. >> So Tracy, >> I would like to make a motion to go ahead and set our date. >> Okay. We're gonna let you guys do that
after we leave. You can stay and do that. Okay. So >> this was this for me was very helpful. I'm a I like paper. I like to write. So working on the computer, I couldn't do that because I couldn't write. >> I'm a paper girl, too. >> I like my stuff. So, but no, this was impressive.
>> Talking about killing trees. >> My we every day. >> I just I kill a lot of trees every single day. >> Yeah. No, I I like Lisa said, we're marriage counseling, right? Get passionate about things. We want to stay on I mean, as you can see, we're at 7:32, right? So, we're running late. And
if I offended anybody earlier, I was just trying to stay on task and stay on on topic. That's all. So we could get through what we were doing and get to the pertinent spot in the in the in the agendas. So uh David, thank you. Uh just ditto, you know, looks very good. Like I
said, I expect to pay less next year because you're doing less work. I'm just saying. Thanks, buddy. Anish, thanks for being on the on the committee. >> You did ask what you could do for us. I said work for free. I was like, I can do that. I can do that. I'm going chain. Thank you, >> Manish.
>> Yeah. Thank you, Paul. Thank you, committee members. Thank you fact. I know you guys are working really hard. You know our job is we work with the money. We follow the money and money is math. Math is accounting and uh we are working really hard to bring that
transparency and that you know that confidence in government. So please our questions are not personal to you. Our questions are to the system and uh I would use the word satisfaction. If pack is satisfied, my team is satisfied. Uh I
think town will be very happy. So thank you >> March. >> Yes. Um I I think that uh this evening was very enlightening. Um it it opened up a lot of uh doubts that I think some
people came came in and you know were uh anticipating issues that would go on and not be resolved like usually happen but uh uh I'm I'm looking forward to a lot of
positive uh motion. >> Okay. Um, I would just like to thank you all for your hard work. Thank you for being here. Everyone, staff and committee, we we realize committee members until we talk him into doing as a volunteer, but committee members, you do this as you do this as volunteers,
and we really appreciate the time that you have. I know it's I I've served on this committee before. I know that it is a tremendous amount of your personal time looking over these numbers um and uh making uh recommendations. So, uh I want you to know how much I appreciate
it. Um, and uh, I appreciate that we had some rough spots tonight, but we got through. So, um, I always appreciate a little bit of sparks, but we managed to put the fire out. Um, and Freddy, >> uh, I I I don't have any further
comments. Everything has already been discussed. >> Okay, with that, I can have a motion to >> So move. >> We're not