D. Consent Agenda - All items listed on the consent agenda will be considered by the City Council and will be enacted on by one motion. There will be no separate discussion of these items unless a Councilmember so requests.

[D. Consent Agenda - All items listed on the consent agenda will be considered by the City Council and will be enacted on by one motion. There will be no separate discussion of these items unless a Councilmember so requests.]

ALL ITEMS LISTED ON THE CONSENT AGENDA WILL BE CONSIDERED BY THE CITY COUNCIL WILL BE ENACTED BY ONE MOTION.

THERE WILL BE NO SEPARATE DISCUSSION OF THESE ITEMS UNLESS A COUNCIL MEMBER.

SO, REQUEST ITEM ONE.

APPROVE THE FEBRUARY 17TH, 2024, SPECIAL RETREAT MEETING MINUTES.

ITEM TWO APPROVED THE FEBRUARY 19TH, 2024, REGULAR MEETING MINUTES.

ITEM THREE ACCEPT THE MONTHLY REVENUE AND EXPENDITURE REPORT FOR THE PERIOD ENDING JANUARY 31ST, 2024.

ITEM FOUR ACCEPT THE QUARTERLY BUDGET AND INVESTMENT REPORTS FOR THE QUARTER ENDING DECEMBER 31ST, 2023.

MOTIONS FOR DISCUSSION ON THIS ON THE CONSENT AGENDA.

OKAY, SO, YOU KNOW, ITEMS FOR REMOVAL.

I'LL TAKE A MOTION.

IF THERE'S NO DISCUSSION.

I'LL MAKE A MOTION THAT WE APPROVE ITEM D AS PRESENTED.

I WOULD SAY THE CONSENT AGENDA AS PRESENTED.

OKAY, GREAT. HAVE MOST MEMBERS? HOWARD, TO APPROVE THE CONSENT AGENDA AS PRESENTED.

DO I HAVE A SECOND? MISS BUHLER? SECOND. I HAVE A SECOND BY MISS BUHLER.

ANY FURTHER DISCUSSION? HEARING NONE. PLEASE CAST YOUR BALLOT.

MOTION CARRIES UNANIMOUSLY.

NEXT ITEM ON THE AGENDA IS ITEM E, REGULAR AGENDA ITEMS.

[1. Receive the City's Annual Comprehensive Financial Report (ACFR) and Federal Single Audit Report for the fiscal year ending September 30, 2023.]

ITEM ONE RECEIVED THE CITY'S ANNUAL COMPREHENSIVE FINANCIAL REPORT, A CFR AND FEDERAL SINGLE AUDIT REPORT FOR THE FISCAL YEAR ENDING 20.

EXCUSE ME. SEPTEMBER 30TH, 2023.

MISS NASH.

MAYOR AND COUNCIL, EACH OF YOUR PLACES TONIGHT.

YOU DO HAVE A COPY OF THE FINAL VERSION OF OUR CITY'S AUDIT.

AND OUR AUDITOR IS HERE.

BWNC, THEY ARE HERE, OUR CERTIFIED PUBLIC ACCOUNTANTS, TO GIVE AN OVERVIEW, BUT AN INTRODUCTION WILL BE GIVEN TONIGHT BY OUR ESTEEMED ASSISTANT DIRECTOR OF FINANCE, RYAN BREDEHOFT. GOOD EVENING, SIR.

GOOD EVENING.

THANK YOU, CITY MANAGER.

GOOD EVENING, COUNCIL AND MAYOR.

SO, I'M PROUD TO PRESENT THE FISCAL YEAR 2023 ANNUAL COMPREHENSIVE FINANCIAL REPORT AND SINGLE AUDIT REPORT.

THESE REPORTS ARE THE WORK OF THE ENTIRE FINANCE DEPARTMENT.

SO, I DEFINITELY WANT TO THANK THE ENTIRE DEPARTMENT FOR ALL THEIR EFFORTS THE PAST FISCAL YEAR.

THESE REPORTS WERE AUDITED BY OUR CITY'S AUDITORS, BROOKS WATSON AND COMPANY, AND THEY ARE AVAILABLE TO THE PUBLIC.

SO, BOTH ELECTRONICALLY, ONLINE, ON THE CITY'S WEBSITE AND AT THE LIBRARY.

SO, IN PHYSICAL HARD COPY FORM.

SO NOW I WOULD LIKE TO INVITE LEWIS BREEDLOVE OF BROOKS WATSON AND COMPANY.

HE'S GOING TO SHARE SOME HIGHLIGHTS OF THE AUDIT AS WELL AS THE TWO REPORTS.

GOOD EVENING, COUNCIL.

MY NAME IS LEWIS BREEDLOVE, SENIOR AUDIT MANAGER AT BROOKS WATSON.

I HAD THE PLEASURE OF CONDUCTING THE AUDIT FOR CITY OF SACHSE FOR 2023 FISCAL YEAR.

AS WAS NOTED, YOU DO HAVE A COPY OF THAT REPORT, AND I'LL BE UTILIZING THE POWERPOINT PRESENTATION TO GO OVER THE RESULTS OF THE AUDIT.

RIGHT. FIRST, I DO LIKE TO ALWAYS GIVE AN OVERVIEW OF THE AUDIT PROCESS.

SO, WE PERFORM THE AUDIT IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS, AS WELL AS GENERALLY ACCEPTED GOVERNING AUDITING STANDARDS.

[00:15:04]

THIS YEAR AS THERE WAS A SINGLE AUDIT REQUIRED.

AND WHEN WE DO THAT AUDIT, WE BREAK IT OUT INTO VARIOUS PHASES, THE FIRST PHASE BEING THE ASSESSMENT PHASE.

SO, WE COME OUT ANYWHERE WHERE MONEY'S COMING IN OR MONEY'S GOING OUT.

WE'RE EVALUATING THE PROCESSES THAT ARE IN PLACE.

SO, WE'RE SITTING DOWN WITH THE FOLKS IN THOSE DEPARTMENTS.

WE'RE DOING A REVIEW OF ANY DOCUMENTED POLICIES AND PROCEDURES, AS WELL AS JUST HAVING THEM WALK US THROUGH THAT PROCESS.

AND ONCE WE'VE DONE THAT, WE TAKE A SAMPLE OVER EACH OF THOSE AREAS TO ENSURE THAT WHAT WE SEE IN PRACTICE IS, IS CONSISTENT WITH WHAT WE'RE SEEING DURING THAT WALKTHROUGH PROCESS. AND FROM THAT, WE WOULD PROVIDE ANY FEEDBACK, AS IN TERMS OF ANY POTENTIAL CONTROL ISSUES OR EFFICIENCIES OR ANYTHING OF THAT NATURE THAT WE MIGHT BE ABLE TO COMMUNICATE AT THAT TIME TO MANAGEMENT, WHICH WE DID NOT IDENTIFY ANY.

THEN WE MOVE INTO OUR RISK-BASED APPROACH.

AND SO, WHAT THAT IS, IS EVERY LINE ITEM WITHIN THE FINANCIAL STATEMENTS HAS A DIFFERENT TYPE OF RISK ASSOCIATED WITH IT.

SO, WE EVERY YEAR HAVE TO EVALUATE AND ANALYZE WHETHER WHAT THAT RISK IS.

AND THAT VARIES FROM YEAR TO YEAR.

AND THAT RISK EVALUATION WILL DETERMINE WHAT TYPE OF PROCEDURES WE NEED TO PERFORM, AS WELL AS TO WHAT LEVEL OF PROCEDURE IN DETAIL.

WE NEED TO PERFORM THAT THAT TESTING TO ENSURE THAT WE'RE COMFORTABLE WITH THE MATERIAL, MATERIAL ACCURACY OF THE FINANCIALS.

THEN THERE'S A COMPLIANCE TESTING COMPONENT.

AND THAT'S GOING TO BE THINGS SUCH AS YOUR PUBLIC FUND INVESTMENT ACT, ANY BID REQUIREMENTS, GRANTS, ANYTHING OF THAT NATURE.

WE REVIEW ALL CITY COUNCIL MEETING MINUTES TO TO SEE IF THERE WAS ANYTHING APPROVED DURING THE MEETING THAT MAY HAVE A COMPLIANCE COMPONENT TO IT, AND WE WOULD REVIEW THAT AS WELL. THEN WE MOVE INTO THAT FIELD WORK PHASE.

THAT'S GOING TO BE AFTER YEAR END.

THE BOOKS ARE BEING CLOSED OUT AND WE START TO TEST THOSE AND VERIFY THOSE.

SO THAT'S GOING TO CONSIDER CONSISTS OF US TESTING BY PERFORMING CUT OFF PROCEDURES AND CONFIRMING WITH THIRD PARTY WHEREVER POSSIBLE.

AND THEN AS WE TIE OUT THOSE BALANCE SHEET ITEMS, WE'RE ALSO TESTING THE MATERIAL ACCURACY OF YOUR REVENUES AND YOUR EXPENDITURES.

ONCE ALL PERFORMED TESTING IS PERFORMED, WE MOVE INTO THAT CONCLUSION AND REPORTING PHASE, WHERE IT GOES THROUGH VARIOUS LEVELS OF REVIEW TO ENSURE THAT NO ADDITIONAL PROCEDURES ARE NECESSARY, AND THEN PREPARE THOSE REPORTS AND LETTERS FOR YOU THAT WE HAVE FOR YOU TODAY.

NEXT IS TO GO OVER THE COMPONENTS OF THE AUDIT REPORT.

THERE'S THE INTRODUCTORY SECTION OF THE REPORT FOLLOWED BY THE FINANCIAL SECTION WHICH IS GOING TO CONTAIN THE AUDITOR'S OPINION LETTER.

THAT'S OUR OPINION OVER CONCERNING THE FINANCIALS.

BEHIND THAT IS THE MANAGEMENT'S DISCUSSION AND ANALYSIS.

THAT'S GOING TO GIVE YOU A LITTLE BIT OF YEAR-TO-YEAR COMPARISON, AS WELL AS GIVE YOU SOME INFORMATION AT A HIGHER-LEVEL CONCERNING THING OF LIKE BUDGET, CAPITAL ASSETS, LONG TERM DEBT, THINGS OF THAT NATURE.

BEHIND THAT IS YOUR FINANCIAL STATEMENTS.

THAT'S GOING TO CONTAIN BOTH YOUR FULL ACCRUAL GOVERNMENT WIDE STATEMENTS AS WELL AS YOUR FUND LEVEL STATEMENTS, AND THEN THE NOTES TO THE FINANCIAL STATEMENTS, WHICH IS GOING TO GIVE YOU A LOT OF DETAILED BREAKDOWNS OF WHAT THOSE NUMBERS IN THE FINANCIAL STATEMENTS CONSISTS OF BEHIND.

THAT'S YOUR SUPPLEMENTARY INFORMATION.

AND THEN BEHIND THAT IS YOUR STATISTICAL SECTION, WHICH IS GOING TO CONTAIN A LOT OF TEN-YEAR HISTORICAL DATA TO GIVE YOU FULL TRANSPARENCY OF WHAT'S GOING ON WITHIN THE CITY.

THE CITY DID RECEIVE THE CERTIFICATE AWARD FROM THE GFOA THIS PAST YEAR.

AND WE FULLY EXPECT THE CITY TO RECEIVE IT AGAIN.

AS IT RELATES TO THE AUDITOR'S OPINION LETTER, THERE ARE FOUR POSSIBLE OPINION TYPES THAT WE AS AUDITORS ARE ABLE TO ISSUE.

THERE'S AN UNMODIFIED, QUALIFIED, DISCLAIMED OR AN ADVERSE OPINION.

THE CITY DID RECEIVE AN UNMODIFIED OPINION THAT'S OFTEN REFERRED TO AS A CLEAN OPINION.

AND THAT'S THE HIGHEST LEVEL OF ASSURANCE THAT WE AS AUDITORS ARE ABLE TO PROVIDE.

NEXT IS GO OVER SOME FINANCIAL HIGHLIGHTS.

THIS IS LOOKING AT THE FUND LEVEL THE CHANGE YEAR TO YEAR OF FUND OF THE FUND BALANCE.

SO GENERAL FUND WE SAW AN INCREASE THERE OF 234,000 DEBT SERVICE FUNDS.

WE SAW AN INCREASE THERE OF 250,000 CAPITAL PROJECTS.

WE SAW A DECREASE THERE OF 5.4 MILLION.

THAT'S JUST DUE TO THE UTILIZATION OF THOSE FUNDS THAT ARE INTENDED FOR CAPITAL PROJECTS.

IMPACT FEE FUND.

WE SAW AN INCREASE OF 1.1 MILLION.

THAT'S DUE TO IMPACT FEES AND THEN INTEREST EARNED ON FUNDS IN THAT ACCOUNT, IN THAT FUND.

AND THEN THE FIRST FUND, WE SAW AN INCREASE THERE OF 1.2 MILLION.

THIS IS DUE TO PROPERTY TAX THAT ARE ALLOCATED TO THE TOURS.

AND THEN ALL THE OTHER NON-MAJOR FUNDS WHICH ARE GOING TO CONSIST OF, I BELIEVE IT'S FOUR OTHER FUNDS THAT ARE QUALIFIED TO BE PRESENTED AS NON-MAJOR OVERALL HAD A DECREASE OF 1.7 MILLION.

AND THOSE ARE ALL SPECIAL REVENUE FUNDS.

AND PRIMARILY IN THE PRIMARY MOVER FOR THAT CATEGORY WAS THE ARPA FUND.

AND SO, THE USE OF THOSE FUNDS FOR PROJECTS THAT WERE GOING ON THROUGHOUT THAT YEAR, WHICH IS ALSO WHAT TRIGGERED THE SINGLE AUDIT THIS YEAR.

NEXT LOOKING AT THE FUND BALANCE FOR THE GENERAL FUND, WE ALWAYS WANT TO LOOK AT WHAT THE ASSIGNED FUND BALANCE IS FOR THAT FUND.

SO THAT IS THE GOAL OF THE CITY TO HAVE AN UNASSIGNED FUND BALANCE OF 25 TO 35% OF EXPENDITURES FOR THE GENERAL FUND.

SO, WHAT THAT MEANS IS IF YOU WERE TAKING YOUR UNASSIGNED FUND BALANCE AND COMPARE IT TO YOUR EXPENDITURES, IT GIVES YOU A GENERAL IDEA OF HOW FAR YOU'D BE ABLE TO OPERATE INTO

[00:20:03]

THAT NEW YEAR WITHOUT RECEIVING ANY ADDITIONAL FUNDS, ASSUMING YOU WERE TO STREAMLINE THAT OUT EQUALLY THROUGHOUT THAT YEAR.

FOR 2023 FISCAL YEAR, IT WAS AT 70%.

SO, EXCEEDING THE GOAL FOR THE CITY AND THE GENERAL FUND.

BUT I DID WANT TO NOTE THAT ALREADY, SINCE YOU'RE IN AND ACTIVELY THE CITY IS USING THAT UNASSIGNED FUND BALANCE TO IN DRAWING DOWN FROM THAT TO DO DIFFERENT PROJECTS THROUGHOUT THE CITY AS IT RELATES TO THE BUDGET RESULTS FOR THE YEAR, REVENUES CAME IN A LITTLE UNDER EXPECTATIONS BY 64,000, AND THAT'S LARGELY DUE TO PERMITS COMING IN UNDER EXPECTATIONS.

EXPENDITURES WERE UNDER BUDGET BY 1.2 MILLION.

OTHER SOURCES AND USES ARE GOING TO BE YOUR TRANSFERS IN, TRANSFERRED OUT AND THINGS OF THAT NATURE.

SO, WE HAD A NEGATIVE VARIANCE THERE OF 902,000 DUE TO TRANSFERS.

BUT OVERALL, THE BUDGET HAD A POSITIVE BUDGET VARIANCE OF 259,000.

SO, ASSUMING THE CITY WAS ABLE TO ACCOMPLISH EVERYTHING YOU WERE SEEKING TO ACCOMPLISH FOR THE YEAR, VERY, VERY HEALTHY BUDGET YEAR.

NEXT LOOKING AT THE PROPRIETARY FUNDS.

SO, THIS CAN BE YOUR UTILITY FUND.

THESE DO OPERATE MORE LIKE A BUSINESS.

AND SO WE EVALUATE THEM ACCORDINGLY.

FIRST, WE LOOK AT THE OPERATIONS AND TO SEE IF THERE'S AN INCOME OR A LOSS.

THERE WAS A 4.7 IN INCOME AFTER OTHER SOURCES AND USES AND THINGS OF THAT NATURE.

THERE WAS OVERALL AT A POSITIVE INCREASE IN NET POSITION OF 6.1 MILLION.

JUST TO GET A BREAKDOWN OF WHAT THAT CONSISTS OF ITS OVERALL NET POSITION IS 53.4 MILLION.

THAT CONSISTS OF 30 MILLION IN NET INVESTMENT IN CAPITAL ASSETS.

SO, ALL THAT INFRASTRUCTURE THAT YOU HAVE FOR THE WATER AND SEWER.

AND THEN YOUR UNRESTRICTED PORTION IS 23.3 MILLION.

NEXT. CONCERNING THE SINGLE AUDIT, THERE IS A REPORT GOING OVER WHETHER OR NOT THERE WERE ANY FINDINGS OVER MATERIAL WEAKNESSES OR ANY TYPE OF CONTROL CONCERNS. THERE WERE NO FINDINGS AS IT RELATED TO THE FINANCIALS OR TO THE COMPLIANCE COMPONENT FOR THE GRANTS.

AND THEN NEXT. THIS IS JUST A VIEW OF THE CFA OR THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS.

THIS GIVES YOU A BREAKDOWN OF WHAT GRANTS WERE SPENT IN 2023, WHICH IS WHAT WOULD HAVE TRIGGERED THE SINGLE AUDIT.

AND THIS, AS YOU CAN SEE, WAS.

ALMOST ENTIRELY DUE TO THE CORONAVIRUS, STATE AND LOCAL RECOVERY FUNDS OR THOSE ARPA FUNDS.

A LITTLE OVER 2.3 MILLION.

NEXT THE COMMUNICATION LETTER.

SO, THERE ARE TWO LETTERS THAT COME WITH THE REPORT, THE FIRST LETTER BEING THE COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE.

THERE'S A LOT OF LANGUAGE IN THAT LETTER.

IT GOES OVER OUR RESPONSIBILITY AS THE AUDITORS, MANAGEMENT'S RESPONSIBILITY AS IT CONCERNS THE AUDIT.

AND THERE'S A LOT OF OTHER LANGUAGE IN THERE.

BUT I DO LIKE TO ALWAYS PULL OUT A FEW FACTORS FROM THAT LETTER THAT I WANT TO HIGHLIGHT.

ONE AUDIT WAS CONDUCTED IN COMPLIANCE WITH ALL ETHICS REQUIREMENTS.

TWO, WE HAD NO DIFFICULTIES ENCOUNTERED WHEN WORKING WITH MANAGEMENT.

AND THEN THREE AUDIT ADJUSTMENTS IDENTIFIED WERE CORRECTED BY MANAGEMENT.

THE SECOND LETTER IS COMMUNICATION REGARDING INTERNAL CONTROLS.

THIS IS WHERE WE WOULD LIST OUT ANY CONCERN.

IS ANY FINDINGS, ANY MATERIAL WEAKNESSES.

IF THEY DID EXIST.

THERE WERE NONE.

LAST YEAR WE DID HAVE A COUPLE SMALL RECOMMENDATIONS THAT WERE INCLUDED IN THAT LETTER.

THOSE WERE IMMEDIATELY TAKEN CARE OF BY THE CITY LAST YEAR.

AND SO NO FINDINGS THIS YEAR.

AND SO VERY, VERY CLEAN AUDIT.

AND WITH THAT, I'LL OPEN UP TO ANY QUESTIONS YOU MIGHT HAVE.

THANK YOU, MR. BREEDLOVE.

QUESTIONS FROM COUNCIL.

I HAVE A COUPLE OF MR. BREEDLOVE.

YES, SIR. NUMBER ONE IN READING EVERYTHING, THIS IS A FAIRLY COMPREHENSIVE AUDIT, CORRECT? YES, SIR. SO, YOU PRETTY MUCH LOOK AT EVERYTHING.

WE DON'T LOOK AT EVERY SINGLE TRANSACTION, BUT WE LOOK AT A LOT OF DATA.

YES, SIR. SO, IF THERE WERE MISAPPROPRIATION OF FUNDS, WOULD YOU SEE THAT? I WOULD LIKE TO THINK SO.

YEAH. WE DO TEST ANY MATERIAL TRANSACTION THAT'S OCCURRING.

WE EVALUATE THOSE WE TEST A LARGE PART OF YOUR TRANSACTIONS.

AND SO, WE, LIKE I SAID, WE DO NOT TEST EVERY SINGLE TRANSACTION THAT OCCURS, BUT WE, ANY LARGE MOVING DOLLARS.

WE WOULD EVALUATE THOSE AND TEST THOSE.

WHAT ABOUT ON THE SCALE OF 500,000? WE WOULD. THAT WOULD DEFINITELY FALL WITHIN THE RANGE OF WHAT WE WOULD BE TESTING.

YES, SIR. OKAY. JUST CHECKING.

ALSO, TOO, IF THERE ARE ANY SLUSH FUNDS, WOULD YOU FIND THOSE, DO YOU THINK? I WOULD HOPE SO.

SO, JUST CHECKING.

I DON'T KNOW WHY I THOUGHT ABOUT THAT, MISS HOWARTH.

I THINK YOU ANSWERED MY QUESTION.

OKAY, COOL. MR. PRESTENBERG? YES.

ON YOUR OPINION TYPES WHERE IT'S UNMODIFIED, QUALIFIED WHATNOT.

IN YOUR OPINION, HOW MANY CITIES ATTAIN THE UNMODIFIED PERCENTAGE WISE?

[00:25:02]

I GUESS I MEAN, OF THE CITIES THAT WE AUDIT.

THE MAJORITY, I MEAN, IT'S THE GOAL THAT YOU WOULD LIKE TO HOPE THAT YOU GET THAT IF YOU DON'T HAVE THAT, THERE WOULD BE AN ISSUE OF MATERIAL WEAKNESS OF SOME SORT OR A MAJOR ISSUE IN BEING ABLE TO PROVIDE THE SUPPORT NECESSARY TO SUPPORT THE NUMBERS, WHICH WE WOULD THEN HAVE TO QUALIFY THE OPINION IN SOME WAY.

SO, I MEAN, THERE DEFINITELY ARE MANY CITIES THAT DON'T RECEIVE IT.

I DON'T HAVE I DON'T KNOW THAT I CAN COME UP WITH A RATIO FOR YOU, BUT I WOULD LIKE TO THINK THAT MOST HAVE AN UNMODIFIED OPINION.

DEFINITELY. THERE ARE SOME THAT DON'T.

OKAY. YEAH, I APPRECIATE THAT.

I'M JUST CURIOUS IF IT WAS A GRADE THAT'S JUST GIVEN.

KIND OF LIKE IF YOU WENT TO A&M OR SOMETHING, YOU KNOW.

RIGHT. CAREFUL, CAREFUL, CAREFUL.

I'M KIDDING. BUT YEAH, FANTASTIC JOB ON IT.

IT SOUNDS LIKE, YOU KNOW, A LOT OF GOOD WORK WAS DONE LAST YEAR.

WE DO A LOT OF WORK, BUT I DO, AND I THINK THIS HAS BEEN COMMUNICATED BEFORE.

YOU GUYS HAVE A FANTASTIC TEAM HERE.

THEY ARE VERY DILIGENT.

SOME OF THE QUICKEST RESPONSES I RECEIVE SUPPORT IS TOP NOTCH.

SO, YOU GUYS HAVE Y'ALL'S FINANCE TEAM HERE IS TOP NOTCH.

AND THAT GOES AS WELL AS COURT UTILITY.

ALL THE FOLKS THAT WE HAVE TO GET SUPPORT FROM AND INTERVIEW.

AND THEY'RE ALL TOP NOTCH.

Y'ALL ARE VERY FORTUNATE TO HAVE A GOOD TEAM.

GREAT. MRS. BUHLER? I KIND OF WANTED TO ECHO THE SAME SENTIMENT.

THANK YOU FOR YOUR DILIGENCE IN THIS PROCESS BUT THANK YOU TO THE FINANCE DEPARTMENT FOR JUST DOING YOUR JOB SO WELL AND WE APPRECIATE YOU.

OKAY. ANY OTHER QUESTIONS FROM COUNCIL? ANYONE FROM THE AUDIENCE LIKE TO ADDRESS ASIDE.

YES, SIR. COME ON DOWN.

MARTY HOBO 5511 OAK RIDGE CIRCLE, SACHSE, TEXAS.

TOP OF THE HILL. IF TWO YEARS AGO THEY BUDGETED 1.33.

TIMES THE INSURANCE COST AND ONLY SPENT 0.90 TIMES THE INSURANCE COST.

AND THEN WHEN REPEATEDLY ASKED WHERE THE DIFFERENCE WENT, THEY HAD ABSOLUTELY NO EXPLANATION OF WHERE IT WENT.

WOULD YOU PICK THAT UP IN YOUR AUDIT? THANK YOU. COULD YOU JUST ADDRESS THE COUNCIL? THANK YOU, MISS HOWARTH.

I THINK WE'RE ALL VERY AWARE THAT UNSPENT BUDGETED ALLOWANCES RETURNED TO THE GENERAL FUND AS UN.

WHEN THEY'RE NOT SPENT, THEY GO BACK, RIGHT? YEAH, THAT'S WHAT I THOUGHT I WAS.

ANYBODY ELSE LIKE TO ADDRESS THIS ITEM? THANK YOU, MR. BREEDLOVE.

SIR, MY CONTACT INFORMATION IS THERE, SO IF YOU HAVE ANY QUESTIONS, FEEL FREE TO REACH OUT.

SURE. THANK YOU.

I JUST WANT TO ECHO MISS FIELDER'S COMMENT REAL QUICK.

THE FINANCE DEPARTMENT DID A GREAT JOB.

AS HAS BEEN MENTIONED SEVERAL TIMES TODAY, THEY ARE AWARD WINNING FINANCE DEPARTMENT.

AND SO, I DON'T KNOW A WHOLE LOT ABOUT THE INNER WORKINGS OF THE FINANCE DEPARTMENT, ALTHOUGH IT'S A VERY TOUGH JOB AND IT'S A VERY NECESSARY JOB.

AND I DO KNOW, THOUGH, THAT FINANCE DEPARTMENTS ARE HELD TO A VERY HIGH STANDARD, AND YOU DO NOT GET THESE TYPES OF AWARDS WITHOUT BEING WITHOUT MEETING THAT STANDARD.

SO, THANK YOU VERY MUCH FOR THE JOB YOU DO, GUYS.

APPRECIATE IT. OKAY.

THIS IS JUST A RECEIVE ITEM SO NO NEED TO VOTE.

ANY OTHER COMMENTS FROM COUNCIL ON THIS.

ALL RIGHT. SEEING NONE WE'LL MOVE ON.

NEXT ITEM ON THE AGENDA IS ITEM TWO.

[2. Discuss and consider an Ordinance adopting the City of Sachse Engineering Design Manual; providing a repealing clause; providing a severability clause; and providing for an effective date.]

EXCUSE ME. DISCUSS AND CONSIDER AN ORDINANCE ADOPTING THE CITY OF SACHSE ENGINEERING DESIGN MANUAL, PROVIDING A REPEALING CLAUSE, PROVIDING A SEVERABILITY CLAUSE AND PROVIDING AN EFFECTIVE DATE. THANK YOU, MR. GORFIDA, FOR NOT MAKING IT TERRIBLY LONG.

I APPRECIATE THAT, MISS NASH.

MAYOR AND COUNCIL AT ANOTHER NEW FACE.

YOU'RE GOING TO GET TO SEE UP AT THE PODIUM TONIGHT.

WELL, YOU GET TO SEE YOU KNOW COREY.

HE'S BACK. HE'S BACK.

BUT WHAT WE DO HAVE TONIGHT UP HERE IS CAMERON SERMON, WHO IS OUR ONE OF OUR ENGINEERS ON THE STAFF, AND HE IS HE, COREY, AND SOME OF THE OTHER STAFF WITHIN OUR ENGINEERING AND PUBLIC WORKS DEPARTMENTS HAVE DONE A GREAT DEAL OF WORK UPDATING OUR ENGINEERING DESIGN MANUAL.

AND SO, THEY DID A GREAT JOB, I BELIEVE, OF SUMMARIZING OVER 200-PAGE DOCUMENT.

IF YOU HAD THE JOY OF READING THAT ALL WEEKEND TRYING TO LOOK AT THE ORIGINAL VERSUS THE NEW, I THINK THEY'VE DONE A GREAT JOB OF STREAMLINING IT.

AND I HOPE WITH TONIGHT'S POWERPOINT PRESENTATION CAMERON WILL BE ABLE TO WALK YOU THROUGH A LOT OF THOSE HIGHLIGHTS AND GIVE TIME FOR YOU TO ASK ANY SPECIFIC QUESTIONS, MR. NESBITT? WELL, THAT WAS A, I WAS GOING TO SAY SO, YEAH.

NO THANKS. NO.

AND, WELL, I WANTED TO JUST INTRODUCE CAMERON.