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OKAY. WELL GOOD MORNING AND WELCOME TO THE BOARD FINANCE COMMITTEE MEETING OF THE EAST BAY REGIONAL PARK DISTRICT FOR WEDNESDAY, JULY 24TH, 2024, BEGINNING AT 10:32 A.M., AND COULD YOU TAKE THE ROLL CALL, PLEASE?[Roll Call]
NO ONE IS IS ATTENDING REMOTELY, BY THE WAY.DEBORAH SPAULDING AGM OF FINANCE AND MANAGEMENT SERVICES.
HERE. LYNNE BOURGAULT, GENERAL COUNSEL.
HERE. TODAY'S MEETING IS HELD PURSUANT TO THE BROWN ACT.
STAFF IS PROVIDING LIVE AUDIO AND VIDEO STREAMING.
MEMBERS OF THE PUBLIC WISHING TO MAKE A PUBLIC COMMENT CAN DO SO BY SUBMITTING AN EMAIL, LEAVING A VOICEMAIL, JOINING LIVE ON ZOOM WITH THE LINK PROVIDED ON THE AGENDA LOCATED ON THE DISTRICT WEBSITE.
IF THERE ARE NO QUESTIONS ABOUT THE MEETING PROCEDURES, WE WILL BEGIN.
ALRIGHTY. SO THE FIRST THE NEXT ITEM ON OUR AGENDA IS APPROVAL OF THE MINUTES.
DO I HAVE A MOTION TO APPROVE? MINUTES? I DON'T SEE MINUTES GETTING THIS MEETING MIXED UP WITH ONE OF THE OTHER ONES THAT DID HAVE ME MINUTES, BUT THERE ARE NO THERE ARE NONE ON HERE, SO WE CAN MOVE ON TO PUBLIC COMMENTS THEN.
DO WE HAVE ANY? APOLOGIES, NO PUBLIC COMMENTS.
[Action Items]
FIRST OF OUR ACTION ITEMS, AND THIS ONE IS A RECOMMENDATION TO AMEND THE EAST BAY REGIONAL PARK DISTRICT'S 457 DEFERRED COMPENSATION PLAN TO ADD QUALIFIED DISASTER RECOVERY DISTRIBUTIONS PURSUANT TO THE DISASTER TAX RELIEF PROVISIONS OF THE SECURE ACT 2.0, AND TO APPROVE ADOPTION AGREEMENTS FOR THE 401 A PLAN AND THE 457 B.YEAH, VERY SIMPLE RIGHT? [CHUCKLING] FINANCE COMMITTEE MEMBERS.
OOPS. SORRY. GOOD MORNING, BOARD FINANCE COMMITTEE MEMBERS.
I'M KATIE DIGNAN, ASSISTANT FINANCE OFFICER HERE AT THE PARK DISTRICT TO COVER SEVERAL ITEMS, THE FIRST BEING THE, AS YOU JUST SAID, THE DEFERRED COMPENSATION PLAN AMENDMENT AND ADOPTION AGREEMENTS FOR THE 401 A PLAN AND THE 457 B DEFERRED COMPENSATION PLAN.
SO A LITTLE BIT OF BACKGROUND.
THE PARK DISTRICT HAS OFFERED A 457 B DEFERRED COMPENSATION PLAN TO ITS EMPLOYEES SINCE 1981, AND WE LATER ADDED A PLAN FOR MANAGEMENT FOR 401 A PLAN FOR MANAGEMENT.
IN MARCH OF 2024, THE PARK DISTRICT TRANSITIONED ADMINISTRATION OF ITS DEFERRED COMPENSATION 401 A AND 457 B FROM MISSION SQUARE TO EMPOWER.
THESE ADOPTION AGREEMENTS WERE REVIEWED BY OUTSIDE COUNSEL AND OUR INTERNAL COUNSEL, AND WE TRANSITIONED WHAT WAS FROM MISSION SQUARE, MADE A COUPLE TWEAKS AND MOVE THEM FORWARD, AND APPROVAL OF THESE ADOPTION AGREEMENTS IS REQUIRED BY THE FULL BOARD OF DIRECTORS, AS THEY ARE THE FIDUCIARY RESPONSIBILITY FOR BOTH OF THESE PLANS.
SO MOVING ON TO THE SECURE ACT 2.0 CONGRESS PASSED THE SETTING EVERY EVERY COMMUNITY UP FOR RETIREMENT ENHANCEMENT SECURE ACT OF 2019 TO EXPAND ACCESS TO WORKPLACE RETIREMENT PLANS.
IN 2022, THEY PASSED A SECURE 2.0 BUILDING ON THE ACT OF 2019, AND THAT ACT CONTAINED OVER 90 PROVISIONS THAT WERE REQUIRED AND OPTIONAL, THAT WILL COME INTO EFFECT FROM THEY STARTED IN 2022 AND WILL GO ALL THE WAY TO 2033.
ONE OF THOSE OPTIONAL PROVISIONS THAT THE PARK DISTRICT HAS THE OPPORTUNITY TO ADD TO OUR PLAN IS QUALIFIED DISASTER RECOVERY DISTRIBUTIONS, AND THE WAY THIS WOULD WORK IS THAT THE PLAN MAY ISSUE ONE OR MORE QUALIFIED DISASTER RECOVERY DISTRIBUTIONS TO A PLAN OWNER WHO IS A QUALIFIED INDIVIDUAL.
NOW, WHAT'S A QUALIFIED INDIVIDUAL? IT'S A PERSON WHO DURING A FEDERALLY DECLARED DISASTERS, PRIMARY RESIDENCE IS IN THAT AREA AND HAS SUSTAINED ECONOMIC LOSS.
SO THEY CAN REQUEST A DISTRIBUTION UP TO 22,000 PER DISASTER.
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THIS PROVISION ALSO ALLOWS FOR REPAYMENT WITHIN THREE YEARS OF THE DATE THE DISTRIBUTION WAS RECEIVED.ON JUNE 24TH, THE DEFERRED COMPENSATION ADVISORY COMMITTEE MET AND DISCUSSED THIS, AND BASED ON THE FACT THAT WE'RE CURRENTLY IN WILDFIRE SEASON AND WE'RE QUICKLY APPROACHING WINTER STORM SEASON, THE COMMITTEE FELT THAT WE SHOULD ADD THIS OPTION TO OUR PLAN SO IT'S AVAILABLE JUST IN CASE PARTICIPANTS NEED IT, BUT IT'S AN OPTIONAL REQUEST AND IT WILL BE ON A CASE BY CASE BASIS IF THE PERSON MEETS THESE REQUIREMENTS.
SO WITH THAT SAID, OUR RECOMMENDATION IS THAT THE FINANCE COMMITTEE RECOMMEND TO THE BOARD OF DIRECTORS OF EAST BAY REGIONAL PARK DISTRICT AN AMENDMENT TO THE PARK DISTRICT'S 457 BE DEFERRED COMPENSATION PLAN, ADDING QUALIFIED DISASTER RECOVERY DISTRIBUTIONS PURSUANT TO THE DISASTER TAX RELIEF PROVISIONS OF SECURE ACT 2.0 AND APPROVAL OF THE ADOPTION AGREEMENTS FOR THE 401 A PLAN AND THE 457 B DEFERRED DEFERRED COMPENSATION PLAN.
GREAT. THANK YOU SO MUCH, AND I'LL OPEN IT UP FOR QUESTIONS FROM THE COMMITTEE.
NO QUESTIONS REALLY. JUST A COMMENT.
THIS IS AN EASY REQUEST, I THINK, AND KNOCK ON WOOD, WE'RE STILL WAITING FOR THE BIG ONE TO HIT, SO THIS WILL GIVE PEOPLE ACCESS TO THE MONEY WHEN THEY NEED IT DURING A DISASTER.
THIS SOUNDS STRAIGHTFORWARD TO ME.
I SUPPOSE MY ONLY QUESTION IS WHAT HAPPENS IF WE DON'T HAVE THIS AMENDMENT? ARE THERE ANY POTENTIAL RISKS THAT WE DON'T OFFER IT? IT WOULD JUST BE THAT IT WOULD NOT BE AVAILABLE BECAUSE IT'S AN OPTION.
NO, IT'S AN OPTIONAL PROVISION.
WE WOULD IF WE DECIDED NOT TO DO IT RIGHT NOW, WE COULD GO BACK.
IT IS STILL AVAILABLE, BUT AS I SAID, THE COMMITTEE THOUGHT WITH US BEING IN WILDFIRE SEASON AND US MOVING TOWARDS, YOU KNOW, WHAT'S BEEN HAPPENING IN THE ENVIRONMENT LATELY, THAT IT WOULD BE GOOD TO ADD THIS NOW.
YEAH. JUST JUST TO FOLLOW UP, I BELIEVE THERE'S IF WE DON'T PASS THIS PROVISION THE STANDING PROVISION IS THAT IF YOU TAKE OUT A LOAN ON YOUR INVESTMENT, THEN YOU HAVE TO, THERE'S HUGE PENALTIES.
CORRECT. YOU GET THE MONEY AND THEN YOU HAVE TO PAY A HUGE PENALTY ON TOP OF THAT.
YOU WOULD BE SUBJECT TO THE TAX PENALTIES THAT WOULD HAPPEN FROM TAKING A DISTRIBUTION.
NO THIS THIS SOUNDS LIKE A GREAT BENEFIT THAT WE CAN OFFER, AND, AND YOU KNOW, OFFER SOME MAYBE NOT FOR THE BIG ONE, AS YOU SAID, BUT SOME PEACE OF MIND FOR MANY, MANY SITUATIONS THAT MAY ARISE.
FOLKS THAT WORK FOR THE DISTRICT LIVE ALL OVER.
THEY DON'T LIVE RIGHT HERE IN THE EAST BAY, AND THERE'S RISKS OUT THERE, AND SO I REALLY THINK THIS IS A GREAT IDEA, AND IT'S MY UNDERSTANDING THAT THE 22,000 AMOUNT IS BASICALLY CARVED IN STONE.
IT'S FOR THE TIME, FOR THE FORESEEABLE FUTURE.
THAT'S WHAT THE AMOUNT IS GOING TO BE CORRECT.
THAT'S WHAT WAS IN THE ACT, AND I JUST WANTED TO MAKE THAT MAKE SURE THAT WAS CLEAR.
ARE THERE ANY PUBLIC COMMENTS ON THIS ITEM? NO PUBLIC COMMENTS.
OKAY. SO DO I HAVE A MOTION TO APPROVE THIS ITEM? SO MOVED. I'LL SECOND AND A SECOND.
ALL IN FAVOR? AYE. OKAY. OPPOSED? CARRIES UNANIMOUSLY.
THAT'S CLEARLY POSITIVE, RIGHT? YEAH. ALL RIGHT.
OUR ITEM FOUR B IS A RECOMMENDATION TO ALLOCATE UP TO $15,000 IN BOARD CONTINGENCY FUNDS FOR DEFERRED COMPENSATION ADVISORY COMMITTEE MEMBERS TO ATTEND THE NATIONAL ASSOCIATION OF GOVERNMENT DEFINED CONTRIBUTION ADMINISTRATORS--WE'VE GOT A LOT OF LONG TITLES HERE TODAY, DON'T WE? ADMINISTRATORS CONFERENCE IN PHOENIX, ARIZONA IN SEPTEMBER 2024, AND YOU'RE GOING TO BRING US THAT ONE AS WELL.
AGAIN, KATIE DIGNAN, ASSISTANT FINANCE OFFICER WITH FINANCE AND MANAGEMENT SERVICES.
THIS COMMITTEE WAS ESTABLISHED TO HELP REVIEW THE ADMINISTRATION OF OUR DEFERRED COMPENSATION PLANS.
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THE COMMITTEE CONSISTS OF FIVE REPRESENTATIVES FROM HUMAN RESOURCES FINANCE, AFSCME POLICE ASSOCIATION, AND A PARK DISTRICT RETIREE.WE ALSO HAVE THREE ALTERNATES FOR AFSCME, THE POLICE ASSOCIATION AND THE RETIREE ASSOCIATION, AND THIS COMMITTEE MEETS EVERY TWO MONTHS AND USES A WORK PLAN AS A GUIDE TO ITS ACTIVITIES AND RECOMMENDATIONS.
THE NATIONAL ASSOCIATION OF GOVERNMENT DEFINED CONTRIBUTION ADMINISTRATORS ANNUAL CONFERENCE OFFERS A TRAINING OPPORTUNITY FOR THE COMMITTEE MEMBERS TO UNDERSTAND THE CRITICAL ASPECTS OF GOVERNANCE, FINANCIAL AND FIDUCIARY CONCEPTS OF PLAN ADMINISTRATION, AS WELL AS LEARN CURRENT BEST PRACTICES AND STRATEGIES FOR MEMBER ENGAGEMENT AND OUTREACH ACTIVITIES SO THAT THEY CAN COME FORWARD WITH RECOMMENDATIONS TO THE BOARD.
THE 2024 NAGDCA CONFERENCE IS IN PHOENIX, ARIZONA ON SEPTEMBER 15TH TO THE 18TH.
SINCE 2022, THE BOARD OF DIRECTORS HAS APPROVED THE USE OF CONTINGENCY FUNDS FOR DAC MEMBERS TO ATTEND THIS TRAINING, AS THE COMMITTEE CURRENTLY DOES NOT HAVE ANY OPERATING BUDGET TO SUPPORT THESE THESE ACTIVITIES.
LAST YEAR, UNFORTUNATELY, ONLY ONE COMMITTEE MEMBER WAS ABLE TO ATTEND VIRTUALLY AND TO COVER THESE COSTS IN THE FUTURE, WE WILL BE GOING FORWARD THIS FALL WITH A SURVEY TO PLAN PARTICIPANTS TO SEE IF THEY WOULD LIKE TO BE CHARGED AN ADDITIONAL FEE TO COVER THESE COSTS OF TRAINING AND OTHER ACTIVITIES, SO THAT WE'RE NOT CONTINUALLY HAVING TO COME BACK TO BOARD CONTINGENCY GOING FORWARD.
SO THIS IS A BACKGROUND OF THE REQUEST, AND SO THE DEFERRED COMPENSATION COMMITTEE IS RECOMMENDING THAT THE FINANCE COMMITTEE RECOMMEND TO THE BOARD OF DIRECTORS AUTHORIZATION OF SPENDING UP TO 15,000 OF BOARD CONTINGENCY FUNDS FOR TRAVEL AND TRAINING COSTS FOR THE FIVE UP TO FIVE MEMBERS AND THREE ALTERNATIVES OF THE DEFERRED COMPENSATION ADVISORY COMMITTEE TO ATTEND THE 2024 NATIONAL ASSOCIATION OF GOVERNMENT DEFINED CONTRIBUTION ADMINISTRATORS CONFERENCE IN PHOENIX, ARIZONA, ON SEPTEMBER 15TH TO THE 18TH.
ANY COMMENTS OR QUESTIONS HERE? YES, DEE? YEAH. THANK YOU.
QUESTION, YOU SAID YOU'RE GOING TO GO TO THE PARTICIPANTS TO INCREASE FEES.
PARTICIPANTS MEANING THE PEOPLE IN THE PLAN.
CORRECT, AND THEN IF YOU WERE GOING TO INCREASE FEES, WOULDN'T THAT INSTEAD OF A SURVEY, WOULDN'T THAT TRIGGER SOME KIND OF A VOTE OR ELECTION? YEAH, DEB I'LL HAVE YOU STEP IN.
SO THE IDEA WAS TO DO A SURVEY OF THE PARTICIPANTS, THE PEOPLE WHO HAVE THEIR FUNDS IN THE PLAN AND SEE IF THIS IS SOMETHING THAT THEY WOULD BE WILLING TO SUPPORT, AND IF THEY WERE TO SAY THAT IT WAS, IT WOULD NEED TO COME BACK TO THE FINANCE COMMITTEE AND THEN TO THE BOARD FOR DISCUSSION, BECAUSE THE BOARD ULTIMATELY IS THE FIDUCIARY, BUT WOULDN'T THE MEMBERS HAVE TO VOTE TO ELECT TO.
SO IT'S THE BOARD. SO MEMBERS ARE SUBJECT TO WHATEVER THE FEES ARE.
SO WE HAVE THE FEES THAT ARE, YOU KNOW, THE INVESTMENTS AND THEN THE EMPOWER FEES FOR BEING THE PLAN SPONSOR ADMINISTRATOR, EXCUSE ME, AND THEN ON TOP OF THAT, WE WOULD HAVE DEFERRED COMP AND ADVISORY COMMITTEE FEES IF THIS WERE TO MOVE FORWARD.
SO A SURVEY IT IS, AND THEN IF WE SEND RETIREES THAT ARE PART OF THE COMMITTEE TO THIS CONVENTION, ARE THEY CONSIDERED EMPLOYEES AS FAR AS IF SOMETHING IF THEY GOT HURT OR INJURED AT THE CONFERENCE OR.
IT'S KIND OF LIKE OUR PAC MEMBERS.
YOU'VE APPOINTED THEM TO OUR COMMITTEE, BUT THEY DON'T HAVE ANY OFFICIAL.
SO NO, WE DON'T HAVE ANY PROTECTION FOR SENDING PEOPLE WHO ARE NOT EMPLOYEES TO THE TRAINING.
SO YOU'RE SAYING WE HAVE NO PROTECTION, BUT WHAT I MEAN IS, ARE THEY CAN THEY AVAIL THEMSELVES TO DO WE HAVE TO COVER THEM VIA LIKE, OUR VOLUNTEERS WORKERS COMP OR.
NO, THEY'RE NOT COVERED BY ANYTHING LIKE THAT.
SO YOU WOULD BE VOTING TO USE YOUR BOARD CONTINGENCY FUNDS IN A CERTAIN AMOUNT FOR EACH OF THEM, AND THEY WOULD BE SUBJECT TO OUR TRAVEL POLICIES, BUT OTHER THAN THAT OKAY. NO. GREAT.
ALL RIGHT. OLIVIA? YES. I MEAN, THIS AGAIN SEEMS PRETTY STRAIGHTFORWARD TO ME.
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I KNOW WE DID HAVE SOME TRAINING, AND ALSO, I'LL JUST STATE FOR THE RECORD, I DISAGREE WITH THAT ASSERTION THAT ASSESSMENT OF MY LACK OF EXPERIENCE AND KNOWLEDGE AND QUALIFICATIONS TO BE ABLE TO MAKE THESE DECISIONS, BUT CERTAINLY INDIVIDUALS ARE ENTITLED TO THEIR OWN OPINIONS ON THIS.SO WITH THAT AND PERSONALLY, LIKE, I'M NOT REALLY LOOKING TO BE A PART OF THIS, BUT MAYBE BECAUSE THERE IS THAT SENTIMENT OUT THERE ABOUT DEFERRED COMP AND THIS SEEMS TO BE COMING UP A LOT.
DIRECTOR SANWONG, I'M SORRY IF ANYONE CRITICIZED YOU.
YOU CERTAINLY DON'T DESERVE ANY CRITICISM ABOUT YOUR BACKGROUND AND EXPERIENCE, BUT JUST TO KIND OF CLARIFY, THIS IS A TRADE CONFERENCE AND AS THE FIDUCIARY, ANY OF THE BOARD MEMBERS WHO WISH TO ATTEND SHOULD CERTAINLY AVAIL THEMSELVES OF THAT.
IT'S OUT OF STATE, SO YOU WOULD NEED A BOARD ITEM, AND THAT CAN, OF COURSE, BE ARRANGED SO THAT YOU GET PERMISSION TO DO THIS OUT OF STATE TRAVEL, BUT WE CERTAINLY WOULD RECOMMEND BECAUSE THE UNLIKE THE DEFERRED COMP COMMITTEE, THEY'RE MAKING RECOMMENDATIONS.
THEY DON'T MAKE ANY DECISIONS, BUT THIS BOARD DOES MAKE DECISIONS, AND YOU ARE THE FIDUCIARY.
THAT'S WHY WE PROVIDED THE FIDUCIARY TRAINING, AND IT MIGHT BE A GOOD IDEA FOR YOU TO GO TO THE CONFERENCE AND SEE FOR YOURSELF, WHETHER YOU THINK THERE'S ANY BENEFIT TO GOING ANNUALLY OR NOT.
THANK YOU. THAT'S HELPFUL, AND I SUPPOSE ANOTHER FOLLOW UP AND IT'S A LITTLE BIT SEPARATE FROM THIS, BUT IF THERE'S EVER ANY, YOU KNOW, ONLINE OR VIRTUAL OPTIONS TO SHARE THAT OVER TIME, AND CERTAINLY WE DON'T HAVE TO HAVE AN ANSWER TO THAT TODAY, BUT SOMETHING TO CONSIDER? YEAH, THEY WILL RELEASE THE VIRTUAL RECORDINGS OF ALL OF THE SESSIONS FROM THE CONFERENCE AT THE NEW YEAR, AND WE'LL DEFINITELY SHARE THOSE WITH THE COMMITTEE MEMBER AND BOARD MEMBERS. SO THEY HAVE THOSE IF THEY'D LIKE TO WATCH THOSE.
I'M SORRY I DIDN'T CATCH THE LAST PART.
OH, SORRY. SO THEY'LL BE OFFERING THE VIDEO RECORDINGS OF THE CONFERENCE SESSIONS? THE FIRST OF THE YEAR.
SO WE CAN SHARE THOSE WITH ALL BOARD MEMBERS IF THEY'D LIKE TO WATCH THOSE.
I THINK IT IS A REALLY GREAT OPPORTUNITY TO AVAIL OURSELVES OF; THAT'S GOOD.
WE'RE IN A DIFFERENT WORLD NOW.
ALL THESE THINGS ARE AVAILABLE YOU KNOW WHAT DO THEY CALL IT? WELL, ANY TIME, YOU KNOW? OKAY. SO ANYTHING ELSE ON THAT? SO MY QUESTION HAS BEEN ANSWERED.
I WAS WONDERING ABOUT THE CAPACITY OF THE BOARD'S CONTINGENCY FUND TO SUPPORT THIS REQUEST, AND IT'S WELL WITHIN THE BALANCE THAT WE HAVE AVAILABLE. SO, I MEAN, THAT PART OF IT IS NOT IN QUESTION AT ALL.
I THINK IT'S I HOPE THEY ALL CAN GO.
YOU KNOW, I THINK THAT'S A IT'S A GREAT OPPORTUNITY.
I HAVE FOUND, AS A REGULAR CONFERENCE ATTENDEE THAT THERE'S A LOT OF, YOU KNOW, SORT OF INTANGIBLE RESULTS THAT YOU GET FROM GOING TO THESE THINGS.
IT'S NOT JUST THE FACTS THAT GO INTO YOUR HEAD.
THERE'S OTHER THINGS THAT GO ON WITH THE OTHER PARTICIPANTS.
SO I WOULD ENCOURAGE ALL OF THEM TO GO.
SO ON THIS ONE, DO WE HAVE ANY PUBLIC COMMENTS? WE DO. MEADOW D'ARCY.
GOOD AFTERNOON, BOARD OF DIRECTORS.
MY NAME IS MEADOW D'ARCY AND I'M WITH AFSCME LOCAL 2428, AND I'M ALSO THE CHAIR OF THE DEFERRED COMP ADVISORY COMMITTEE, AND I JUST WANTED TO EXPRESS MY GRATITUDE TO KATIE FOR GETTING THIS ITEM HERE QUICKLY.
HAVING BEEN ON THE COMMITTEE SINCE WE STARTED THIS COMMITTEE, IT SEEMS LIKE A MONUMENTOUS TASK TO GET EVERYTHING APPROVED IN TIME FOR PARTICIPANTS TO GO, AND WE REALLY HAVE NEVER HAD THE ENTIRE COMMITTEE GO.
SO I REALLY APPRECIATE THE SUPPORT OF THE BOARD, AND I REALLY APPRECIATE I JUST WENT TO SPAIN FOR THREE WEEKS, SO WE HAD LIKE A MEETING RIGHT BEFORE WE LEFT, AND THEN I TOOK OFF AND I CAME BACK AND HERE IT IS, AND SO I'M LIKE REALLY GRATEFUL THAT SHE WAS ABLE TO GET THAT ON THE AGENDA SO THAT WE COULD REGISTER FOR THE CONFERENCE AND ALSO KEEP THE FEES LOW, BECAUSE WHEN WE REGISTER LATE, IT GETS MORE EXPENSIVE.
SO JUST WANTED TO SAY THANK YOU TO THE BOARD AND THANK YOU TO KATIE FOR ALL OF HER COOPERATION.
ANY OTHER COMMENTS? NO COMMENTS.
OKAY. SO HAVING HEARD THAT, DO I HAVE A MOTION TO APPROVE THIS?
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SO MOVED. SO MOVED FROM DEE.SECOND FROM-YES, I'LL SECOND--ANNA AND ALL IN FAVOR? AYE. OPPOSED? NONE. CARRIES UNANIMOUSLY.
THANK YOU VERY, VERY MUCH FOR THAT.
NEXT ON OUR AGENDA IS A RECOMMENDATION.
ALL RIGHT. SO WE ARE WALKING YOU THROUGH THE PACKET STARTING AT THE HIGHEST LEVEL AND THEN DIGGING INTO SOME ADDITIONAL DETAILS, AND SO STARTING OUT WE'RE LOOKING AT THE PARK DISTRICT'S GENERAL FUND, AND SO THIS IS LOOKING AT REVENUES AND EXPENDITURES QUARTER TO DATE THROUGH MARCH 31ST, AND YOU CAN SEE WHAT OUR BUDGET IS ON THE LEFT, AND THEN THE ACTUAL REVENUES AND EXPENDITURES THROUGH MARCH 31ST, AND THEN WHAT PERCENT OF THE BUDGET THAT IS.
SO HERE WE ARE LOOKING AT REVENUES AND EXPENDITURES TO DATE AND WE'RE SEEING AT THE ROLLED UP LEVEL WHAT TYPE OF REVENUE AND WHAT TYPE OF EXPENDITURES IN THE GENERAL FUND, AND YOU CAN SEE NOT ONLY WHAT'S GOING ON IN 2024, BUT ALSO THE PRIOR YEAR TO DATE ACTUALS FOR 2023, WHICH HELPS YOU SEE, OKAY, IS THIS IN LINE WITH EXPECTATIONS? IS THIS WHAT HAPPENED IN THE PRIOR YEAR, AND SO PROPERTY TAX WHICH IS OUR LARGEST REVENUE SOURCE IS THAT VERY TOP LINE THERE.
SO WE'VE BUDGETED 196.1 MILLION.
WE'VE RECEIVED 14 MILLION TO DATE.
SO THAT'S 7% OF BUDGET ROUGHLY, AND YOU COMPARE THAT TO THE PRIOR YEAR WHEN WE WERE ROUGHLY AT THE SAME PLACE, 7.8% OF BUDGET RECEIVED, AND THAT'S BECAUSE THE PROPERTY TAXES ARE RECEIVED IN TWO BIG CHUNKS, APRIL AND THEN AGAIN IN DECEMBER.
THAT COMPARES TO WHERE WE WERE LAST YEAR AT THIS TIME.
SO THAT'S AS WE CREATE OUR BUDGET.
WE KNOW THIS IS GOING TO HAPPEN, AND WE HAVE FUND BALANCE SET ASIDE TO ALLOW THAT TO HAPPEN SO THAT WE'RE DRAWING DOWN ON THAT FUND BALANCE DURING THE FIRST QUARTER JUMPING DOWN TO EXPENDITURES AGAIN, YOU CAN COMPARE WHERE WE ARE IN MARCH 31ST 24 TO WHERE WE WERE AT THE SAME TIME IN 2023, AND YOU CAN SEE THAT THOSE PERCENTAGES ARE ROUGHLY THE SAME, A LITTLE BIT HIGHER IN THE SUPPLIES AND SERVICES AND THAT'S PARTLY RELATED TO US GETTING UP TO SPEED WITH OUR SPENDING.
ALSO, OUR ACCOUNTS PAYABLE GROUP IS A LITTLE BIT MORE ON TOP OF THINGS WITH PAYING INVOICES ON TIME, WHICH HAS BEEN HELPFUL, AND THE NEXT SLIDE GIVES YOU EVEN MORE DETAIL, AND AGAIN, THIS IS ALL IN YOUR, IN YOUR PACKET.
SO THIS IS LOOKING AT EXPENDITURES AGAIN GENERAL FUND ONLY, AND IT'S BROKEN DOWN BY DIVISION, AND SO YOU CAN SEE WHERE WE ARE TO DATE FOR 2024. SORRY THROUGH MARCH 31ST 2024 AND WHERE WE WERE AS OF MARCH 31ST, 2023, AND EXPENDITURES AGAIN, VERY SIMILAR TO WHERE WE WERE IN THE PRIOR YEAR. A COUPLE EXCEPTIONS WHERE THINGS ARE A LITTLE BIT HIGHER.
FOR EXAMPLE, IN THE OPERATIONS DIVISION, SPENDING IS MOVING ALONG A LITTLE BIT MORE QUICKLY.
THEIR STAFFING I THINK, IS THEY'RE MORE FULLY STAFFED THIS YEAR, AND THE SAME THING WITH PUBLIC SAFETY, THEIR EXPENDITURES ARE A LITTLE BIT HIGHER THIS YEAR, AND AGAIN, THEY'RE STARTING TO FILL SOME OF THOSE VACANT POSITIONS.
SO REALLY FROM WHAT I'M SEEING, POSITIVE INFORMATION.
AGAIN, THIS IS ONLY THE FIRST QUARTER.
WE HAVE A BIG BULK OF OUR EXPENDITURES HAPPEN DURING THE SUMMER SEASON, PARTICULARLY IN OPERATIONS.
SO IT'S A BIT EARLY TO KNOW HOW THAT'S GOING TO PLAY OUT FOR YEAR-END.
WE DON'T HAVE ANY KIND OF PROJECTION FOR WHAT'S GOING TO HAPPEN AT YEAR END, BUT SIMILAR TO HOW WE'VE BEEN IN PRIOR YEARS ON THE IN THE PACKET, WE HAVE DETAILS PROVIDED FOR EACH DIVISION EXPLAINING IF EXPENDITURES ARE EITHER 10% HIGHER OR LOWER THAN WHAT WE WOULD EXPECT AT THIS TIME PERIOD.
SO YOU CAN SEE ALL THOSE NOTES IN THE PACKET.
ALL RIGHT, AND AGAIN MOVING ALONG THROUGH THE PACKET WE SHOW YOU REVENUES AND EXPENDITURES FOR OUR OTHER GOVERNMENTAL FUNDS, AND SO THIS SLIDE IS EXPLAINING WHAT THOSE OTHER GOVERNMENTAL FUNDS ARE.
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SO WE HAVE SPECIAL REVENUE FUNDS, AND THAT INCLUDES MEASURE F OUR LANDSCAPING AND LIGHTING ASSESSMENT DISTRICTS, ZONES OF BENEFITS COMMUNITY FACILITIES DISTRICTS AND MEASURE WW LOCAL GRANTS, AND SO THOSE EXPENDITURES AND REVENUES TEND TO SORT OF MIRROR WHAT'S GOING ON IN THE GENERAL FUND, WITH EXCEPTIONS OF THE MEASURE WW LOCAL GRANTS, WHERE WE CAN HAVE BIG FLUCTUATIONS DEPENDING ON WHAT KIND OF EXPENDITURES ARE HAPPENING IN THE PROJECT FUNDS.AGAIN, JUST BASED ON TIMING OF PROJECTS WHERE THEY ARE IN THE CONSTRUCTION PHASE.
DEBT SERVICE FUNDS, THOSE ARE OUR MEASURE WW AND OUR PROMISSORY NOTE.
THE EXPENDITURES AND THE REVENUES THERE ARE PRETTY CYCLICAL RELATED TO WHEN THE TIMING OF WHEN DEBT SERVICE PAYMENTS ARE DUE AND ALSO REVENUES ARE RECEIVED PRIMARILY WITH OUR PROPERTY TAXES, AND THEN LASTLY, OUR INTERNAL SERVICE FUNDS, WE HAVE THOSE SET UP FOR WORKERS' COMPENSATION, GENERAL LIABILITY, EMPLOYEE BENEFITS, MAJOR INFRASTRUCTURE RENOVATION AND REPLACEMENT, AND MAJOR EQUIPMENT REPLACEMENT AND SO THOSE AGAIN ARE CYCLICAL.
THOSE ARE FUNDS THAT ARE SERVING THE PARK DISTRICT.
SO OUR RECOMMENDATION IS FOR STAFF TO BE RECOMMENDED TO SUBMIT THE FIRST QUARTER 2024 GENERAL FUND AND OTHER GOVERNMENTAL FUNDS FINANCIAL REPORT TO THE BOARD OF DIRECTORS FOR FAVORABLE CONSIDERATION, AND I'LL DROP MY PRESENTATION AND I'D BE HAPPY TO TAKE ANY QUESTIONS.
QUESTIONS OR COMMENTS? ON THE PROJECT FUNDS ON THE FOOTNOTE UNDER PROJECT, THE LAST ONE SAYS PROJECT FUND EXPENDITURES ARE UNDER BUDGET.
HOWEVER, WHEN ENCUMBRANCES ARE INCLUDED, EXPENDITURES EXPENDITURES ARE 51% OF BUDGET.
IS THAT QUARTERLY BUDGET OR ANNUAL QUARTER? SO LOOKING AT THE BUDGET THE ENTIRE BUDGET FOR THE WHAT WE BUDGETED FOR THE YEAR, AND IT'S SAYING WE'RE AT 50%.
IF YOU INCLUDE ENCUMBRANCES WE'RE AT 50% OF THE ENTIRE YEAR BUDGET.
OKAY. GREAT. THAT MAKES THAT MAKES SENSE, AND THEN IN THE DEBT SERVICE, DOES THAT INCLUDE OUR PROMISSORY NOTES? YES IT DOES.
GREAT. ALL RIGHT. GOOD, AND OLIVIA QUESTIONS? I MEAN, THIS SEEMS PRETTY STRAIGHTFORWARD TO ME.
I JUST WONDER IF MAYBE DIFFERENT PEOPLE HAVE DIFFERENT WAYS OF I GUESS, LIKE COMPREHENDING, LEARNING. YOU KNOW, THIS INFORMATION.
I WONDER IF IT WOULD BE HELPFUL AT SOME POINT.
LIKE PUTTING TOGETHER SOME SORT OF TIMELINE.
RIGHT. SO THIS IS YOU KNOW, ENDING MARCH 31ST AND THAT YOU KNOW, SOMETHING LIKE DEBT SERVICE FUNDS WHERE WE RECEIVE, YOU KNOW, THE MEASURE WW AND I THINK YOU SAID PROPERTY TAX TRANSFERS IN APRIL.
SO JUST, YOU KNOW, A FEW WEEKS AFTER IF IT MIGHT BE HELPFUL, MAYBE EVEN IN OUR ANNUAL REPORT TO PUT SOME SORT OF TIMELINE TOGETHER ALONG THOSE LINES, JUST TO HELP PEOPLE WHO MAYBE HAVE DIFFERENT LEARNING STYLES, AND SO I THINK IT'S GREAT THAT WE REVIEW THE QUARTERLY REPORT, BUT THEN JUST ALSO KNOWING, YOU KNOW, BECAUSE NOW HERE WE ARE IN JULY, AND SO, YOU KNOW, THERE'S JUST DIFFERENT THINGS THAT HAVE TO HAPPEN FOR US TO PRODUCE THIS Q1 REPORT, BUT CERTAINLY, YOU KNOW, OTHER EFFORTS ARE HAPPENING, YOU KNOW, SINCE THAT TIME PERIOD.
THAT'S A GREAT THAT'S A GREAT IDEA.
YOU KNOW, SOMETHING JUST OCCURRED TO ME BASED ON WHAT YOU JUST SAID.
AT SOME POINT IN THESE PRESENTATIONS, IT WOULD BE REALLY HELPFUL, I THINK, TO HAVE A GRAPH SHOWING WHAT IT WAS LAST YEAR, YOU KNOW, SHOWING HOW THE PROPERTY TAX COMES IN AND THERE'S A BIG JUMP, YOU KNOW, IN THE REVENUE AND HOW THE EXPENDITURES GO, BUT JUST, YOU KNOW, TO GIVE US AND GENERALLY YEARS DON'T REALLY VARY TOO MUCH UNLESS WE HAVE A GIANT CAPITAL PROJECT GOING OR SOMETHING, YOU KNOW, AND THEN THAT WOULD CHANGE IT BUT I THINK THAT, YOU KNOW, I'M USED TO THIS BECAUSE I DID THIS FOR SO MANY YEARS IN MY OTHER LIFE, BUT YEAH, YOU KNOW, IT'S NOT YOU DON'T DO A, IT'S NOT A STRAIGHT LINE.
[00:30:07]
GREAT. YEAH, AND TO BUILD UPON THAT, YOU KNOW, I MEAN, CERTAINLY MY BACKGROUND IS MORE ON THE FORECASTING SIDE OF THINGS, BUT, YOU KNOW, I'D LOVE TO SEE US GET TO A POINT AS AN ORGANIZATION WHERE WE'RE ABLE TO HAVE MAYBE THAT FUNCTIONALITY, FUNCTIONALITY BUILT IN A LITTLE BIT SO THAT WE CAN KIND OF SEE, YOU KNOW, WHAT WE ANTICIPATE HAPPENING IN THE FUTURE, AND THEN ALSO THEN WE COULD BUILD IN SOME OF THE RISKS, YOU KNOW, ARE THERE RISKS TO RECEIVING SOME OF THESE FUNDS AND I KNOW I THINK TWO FINANCE COMMITTEE MEETINGS AGO, I HAD ASKED A LITTLE BIT ABOUT THE PROPERTY TAXES AND HOW WE KIND OF AND YOU HAD A REALLY GREAT ANSWER ABOUT HOW WE KIND OF FLY A LITTLE BIT ABOVE, BECAUSE, YOU KNOW, WE'RE NOT AS DEPENDENT ON, YOU KNOW, THE REAL ESTATE TRANSFER TAX, FOR EXAMPLE AND I THINK THAT THOSE UNDERSTANDING THOSE KINDS OF DETAILS ARE REALLY HELPFUL, ESPECIALLY TO HAVE THAT IN REPORTING.I DON'T THINK IT'S, YOU KNOW, SUPER URGENT RIGHT NOW, BUT JUST TO KIND OF KEEP TRACK OF THIS BECAUSE YOU KNOW, I DON'T THINK THERE'S BEEN A BIG RISK IN REGARDS TO PROPERTY TAXES SINCE, WHAT, 2007-2008, BUT THAT DOESN'T MEAN THAT CAN'T HAPPEN AGAIN, POTENTIALLY, HOPEFULLY IT DOESN'T, OF COURSE, BUT YOU KNOW, IT'S ALWAYS SOMETHING TO KEEP IN MIND.
YEAH. GREAT. JUST ON THE TOPIC OF PROPERTY TAX SINCE IT CAME UP.
SO WE WILL HAVE OUR PROPERTY TAX PROJECTIONS AVAILABLE.
I BELIEVE THAT'S SCHEDULED FOR THE OCTOBER MEETING.
YEAH. THAT'S ALWAYS AN EXCITING TIME FOR US, ISN'T IT? YEAH. SO I'M KIND OF REALIZING, YOU KNOW, SITTING HERE FOR THE SECOND YEAR OF BEING ON THE BOARD, THAT THIS STUFF IS STARTING TO BE MORE MORE.
IT'S STARTING TO BE IT'S COME, COMES TO ME QUICKER, YOU KNOW, IT COMES TO ME JUST BECAUSE OF THE, YOU KNOW, THE YOU KNOW, YOU HAVE IN ORDER TO LEARN SOMETHING, YOU HAVE TO HAVE IT BE EXPOSED TO IT MULTIPLE TIMES TO REALLY GET IT.
SO APPRECIATE THE OPPORTUNITIES TO BE SERVING ON THIS COMMITTEE.
SO ANOTHER COMMENT? OKAY. GO AHEAD. YEAH.
I THINK THAT'S ALL I WAS GOING TO SAY.
YEAH, I FORGOT TO ASK THIS QUESTION.
SO IN TERMS OF THIS, YOU KNOW, ARE WE I ALWAYS LIKE TO KNOW, YOU KNOW, WHAT'S REQUIRED AND WHAT WE'RE DOING THAT'S EXTRA BECAUSE WE JUST BELIEVE THAT IT'S IMPORTANT, YOU KNOW, IS THIS IS PRESENTING THIS QUARTERLY REPORT.
IS IT SOMETHING THAT'S REQUIRED, OR ARE WE DOING A LITTLE BIT EXTRA HERE? BECAUSE I KNOW A LOT OF WHAT WE'RE TALKING ABOUT RIGHT NOW ALSO WOULD BE CONSIDERED A LITTLE BIT EXTRA, RIGHT? IT'S NOT REQUIRED TO THINK ABOUT, YOU KNOW, THIS TIMELINE OR FORECASTING OR TRYING TO, YOU KNOW, BETTER COMMUNICATE, COMMUNICATE POTENTIAL RISKS IN THE FUTURE.
SO I'M JUST CURIOUS ABOUT THIS PARTICULAR REPORT HERE.
SO SO THIS REPORT IS DONE TO FULFILL THAT REQUIREMENT.
YEAH, ACTUALLY I DO HAVE ONE MORE COMMENT OF A APPRECIATE THE NOTES, YOU KNOW, THE FOOTNOTES FOR EACH EACH ITEM THAT'S BEYOND A CERTAIN THRESHOLD, A CERTAIN VARIANCE.
BY DOING THAT YOU ELIMINATED ME ASKING YOU A WHOLE BUNCH OF QUESTIONS.
SO ANYWAY. YEAH, IT'S ALL THERE, AND THAT'S EXACTLY WHAT WE NEED TO KNOW.
WE NEED TO KNOW WHAT YOU KNOW.
SO THANK YOU FOR THAT. THAT IS THE INTENT.
SO YOU DON'T HAVE TO ASK QUESTIONS.
I THINK NOW WE'RE LOOKING TO SEE IF ANYBODY IS GOING TO MAKE A PUBLIC COMMENT ON THIS.
THEY DON'T KNOW WHAT THEY'RE MISSING.
SO ON THIS ITEM, I'M LOOKING AGAIN, A MOTION FOR A MOTION TO APPROVE THIS AGENDA ITEM.
I'LL MAKE THE MOTION TO APPROVE.
THANK YOU, THANK YOU, AND NOW WE'RE MOVING OVER TO ACTION ITEM FOUR D, WHICH IS A RECOMMENDATION TO ACCEPT THE 2024 INTERNAL AUDIT WORK PLAN AND FINAL 2023 INTERNAL AUDIT REPORTS.
[00:35:40]
UPHOLDING THE PRINCIPLES OF ACCOUNTABILITY, TRANSPARENCY, INTEGRITY, EQUITY AND PROVIDING SERVICE TO THE PUBLIC ETHICALLY, EFFECTIVELY, EFFICIENTLY AND ECONOMICALLY WITHIN THE BOUNDARIES OF THE SPECIFIC PROGRAMS. AUDITING, IN A NUTSHELL, IS COMPARING WHAT IT IS TO WHAT IT'S SUPPOSED TO BE.INTERNAL AUDITING STRENGTHENS THE ORGANIZATION'S ABILITY TO CREATE, PROTECT, AND SUSTAIN VALUE AND TO SUCCESSFULLY ACHIEVE ITS OBJECTIVES. AUDIT REPORTS PROVIDE THE GOVERNING BOARD, SENIOR EXECUTIVES, AND THE PUBLIC WITH UNBIASED INSIGHT AND ASSURANCE ABOUT THE REVIEWED ACTIVITIES AND MANAGEMENT PERFORMANCE AND ACCOUNTABILITY.
PARK DISTRICT INTERNAL AUDIT FUNCTION WAS ESTABLISHED BY THE BOARD.
INTERNAL AUDIT FUNCTION PROVIDES AN INDEPENDENT AND OBJECTIVE ASSURANCE SERVICE THAT ASSISTS THE BOARD OF DIRECTORS AND MANAGEMENT IN MONITORING OF ACTIVITIES, ASSESSING WHETHER INTERNAL CONTROLS ARE FUNCTIONING AS PLANNED AND THEREBY FACILITATES MANAGEMENT, DECISION MAKING AND CONTROL.
INTERNAL AUDIT FUNCTION ALERTS MANAGEMENT OF ANY POTENTIAL ISSUES THAT ARISE SO THAT THE PREVENTIVE OR REMEDIAL ACTIONS MAY BE TAKEN TIMELY.
INTERNAL CONTROLS REPRESENTS THE POLICIES, PROCEDURES, SYSTEMS AND PRACTICES THAT EAST BAY REGIONAL PARK DISTRICT MANAGEMENT ESTABLISHES AND ENFORCES TO ENSURE ACCOMPLISHMENT OF OBJECTIVES AND SAFEGUARDING OF ASSETS.
CONTROL MEANS ANY ACTION TAKEN BY MANAGEMENT, THE BOARD AND THE OTHER PARTIES TO MANAGE RISK AND INCREASE THE LIKELIHOOD THAT THE ESTABLISHED OBJECTIVES AND GOALS WILL BE ACHIEVED.
INDEPENDENCE MEANS THE FREEDOM FROM CONDITIONS THAT MAY IMPAIR THE ABILITY OF INTERNAL AUDIT FUNCTION TO CARRY OUT INTERNAL AUDIT RESPONSIBILITIES IN AN UNBIASED MANNER.
OBJECTIVITY MEANS AN UNBIASED MENTAL ATTITUDE THAT ALLOWS INTERNAL AUDITORS TO MAKE PROFESSIONAL JUDGMENT, FULFILL THEIR RESPONSIBILITIES, AND ACHIEVE THE PURPOSE OF INTERNAL AUDIT WITHOUT COMPROMISE.
INTERNAL AUDIT ASSISTS MANAGEMENT IN THE DESIGN, IMPLEMENTATION AND MONITORING.
MONITORING OF INTERNAL CONTROLS.
ASSESSES PRIORITY OF FINANCIAL TRANSACTIONS AND CASH HANDLING PRACTICES.
DISTRICT FUNDED GRANTS AND COMPLIANCE WITH FINANCIAL ASPECTS OF THE CONCESSION AGREEMENTS AND CONTRACTS, AND PROVIDES A TEST AND ADVISORY SERVICES ABOUT ACCOUNTING AND FINANCIAL MATTERS.
INTERNAL AUDIT IS COMPRISED OF TWO FULL TIME EMPLOYEES, AND DURING 2023, THEY HAVE COMPLETED 11 AUDIT PROJECTS, REVIEWED 689 CONTRACTS AND CONTRACT AMENDMENTS AND RFPS.
PREPARED DISTRICT'S ANNUAL FINANCIAL REPORT TO STATE COMPTROLLER.
EXAMINE DISTRICT'S ANNUAL COMPENSATION REPORT BEFORE IT GOES TO THE STATE COMPTROLLER.
COMPLETE A STATISTICAL SECTION OF THE PARK DISTRICT'S ANNUAL COMPREHENSIVE FINANCIAL REPORT.
PERFORMED BANKING ACTIVITIES AND MANAGED CASH FLOWS TO MEET FINANCIAL FINANCIAL OBLIGATIONS WHILE OPTIMIZING DISTRICTS INTEREST EARNINGS. PROVIDED TECHNICAL SUPPORT TO MANAGEMENT AND TRAINING TO STAFF AS NEEDED.
REVIEWED PRELIMINARY STRATEGIC PLANS FOR FINANCE AND INFORMATION SYSTEM INFORMATION SERVICES DEPARTMENT AND PERFORMED OTHER DUTIES AS ASSIGNED.
INTERNAL AUDIT MANAGER PERFORMS A RISK ASSESSMENT AND PREPARES AN ANNUAL INTERNAL AUDIT PLAN, WHICH IS SUBMITTED FOR ACCEPTANCE BY THE BOARD. FOR EACH AUDIT PROJECT, THE TEAM IDENTIFIES OBJECTIVES AND THE SCOPE OF THE EXAMINATION.
SENDS A PLANNING MEMO TO MANAGEMENT STAFF.
[00:40:01]
PERFORMS AUDIT FIELDWORK ISSUES A DISCUSSION DRAFT OF THE AUDIT REPORT DETAILING ISSUES NOTED AND RESULTS.PREPARES. AFTER THAT, THE FINAL AUDIT REPORT INCORPORATING MANAGEMENT RESPONSE FOR 2024.
WE ARE GOING TO BE REVIEWING ACCOUNTS RECEIVABLE REVIEWING BRIDGE YARD FACILITY CONCESSION.
THAT IS IN ITS SECOND YEAR OF ACTIVITY AT THIS POINT.
TILDEN PARK CASH HANDLING PROCEDURE.
THIS IS THE FIRST TIME THAT WE ARE PERFORMING THAT.
IT'S A SPECIAL TYPE OF ACTIVITY REVIEWING AND UPDATING INTERNAL AUDIT CHARTER BECAUSE THE STANDARDS FOR PROFESSIONAL PRACTICE OF INTERNAL AUDITING HAS BEEN REVISED EFFECTIVE JANUARY 9TH, 2024, AND THAT IMPOSES CERTAIN REQUIREMENTS AND ALL THAT.
SO WE WILL BE REVIEWING AND REVISING THE AUDIT CHARTER AND REVIEWING FUEL CARS.
THIS IS THE THIRD TIME WE ARE DOING A REVIEW OF FUEL CAR ACTIVITIES AND REVIEWING PFM'S COMPLIANCE WITH EAST BAY REGIONAL PARK DISTRICT INVESTMENT POLICY.
THIS IS THE FIRST TIME WE ARE GOING TO DO THAT AND AS YOU ALREADY KNOW, ON A REGULAR BASIS, WE REVIEW MEASURE WW GRANT PROJECTS TO MAKE SURE THAT THE RECIPIENTS HAVE COMPLIED WITH THE DISTRICT REQUIREMENTS AND AS USUAL, WE ALSO WILL BE REVIEWING CONTRACTS AND RFPS.
I HAVE ALREADY PROVIDED YOU A LIST OF THE AUDIT ACTIVITIES THAT WERE PERFORMED AS ATTACHMENT B.
I'M AT YOUR SERVICE IF YOU HAVE ANY QUESTIONS, AND BEYOND THAT, I'M REQUESTING THAT YOU ACCEPT THIS INFORMATION AND DIRECT ME TO PROVIDE IT TO THE BOARD FOR APPROVAL.
ALL RIGHT. THANK YOU VERY MUCH, DAVID.
ANY QUESTIONS? COMMENTS FROM THE COMMITTEE? YES. OKAY.
DAVID, I ALWAYS LOVE YOUR REPORTS BECAUSE THEY'RE SO DETAILED.
YES. IN THE CONCLUSION, THERE IS FUNCTIONALITY OF INTERNAL CONTROLS COULD NOT BE INDEPENDENTLY VERIFIED TO DUE TO INSUFFICIENT RECORDS.
WHAT EXACTLY DOES THAT MEAN? OKAY, LET ME EXPLAIN WHAT HAS HAPPENED.
AS YOU KNOW, THE AREA IS SUBJECT TO FLOODING OCCASIONALLY.
THE AUDIT THAT WE DID WAS DURING THE TIME THAT COVID WAS IN EFFECT, AND ALSO THEY HAD FACED THE FLOODING AND THEY HAD THE MANAGER OF THE FACILITY RESIGNED AND REPLACED BY A NEW ONE.
THEY HAD STORED INFORMATION IN BOXES, AND SOME OF THESE BOXES WERE MISSING, AND THEY HAD A COMPUTER SYSTEM THAT BECAUSE OF THE CHANGEOVER FROM FORMER CONCESSIONAIRE TO A NEW ONE THIS COMPUTER SYSTEM HAD CRASHED AND THEY HAD NO BACKUP FOR CERTAIN DOCUMENTS AND LACKED SOME OF THESE RECEIPTS AND ALL THAT.
SO AS SUCH, WE COULD NOT REALLY SAY BECAUSE OF LACK OF EVIDENCE, WHETHER THEY HAVE COMPLIED PROPERLY WITH THE REQUIREMENTS AND WHETHER THEY HAVE REPORTED ALL THEIR INCOME OR NOT.
I PERSONALLY BELIEVE THAT THEY HAD NO BAD INTENTION.
IT HAD HAPPENED ACCIDENTALLY, AND THE NEW PARK, NEW FACILITY MANAGER WAS NEW.
WAS VERY COOPERATIVE AND WE BROUGHT EVERYTHING TO THEIR ATTENTION.
THEY HAVE CHANGED THEIR COMPUTER SYSTEM.
AFTER THAT, THEY ARE MAKING BACKUPS AND I'M EXPECTING THAT THE THINGS WOULD BE BETTER.
CAN'T WE, REGARDING COMPUTERS AND STORAGE OF DATA, CAN'T WE ASK THEM TO PUT ALL THAT ONLINE BACK, BACKING THOSE THINGS UP ONLINE VERSUS ON THEIR, ON THOSE HARD DRIVES OR? I BELIEVE MOST LIKELY AT THIS POINT THEY ARE USING A TRANSMISSION FROM THE AREA TO THEIR LOCAL ACCOUNTING DEPARTMENT, IF YOU WILL, BUT I DON'T THINK THAT DISTRICT HAS AUTHORITY TO DICTATE ONE WAY OR THE OTHER HOW AN OPERATOR
[00:45:03]
WOULD HAVE TO RETAIN ITS SYSTEM AND ALL THAT.YOU KNOW, WE HAVE REQUIREMENTS FOR THE RECORDS.
THEY COMPLY, THEN THEY WOULD BE IN BREACH AND WE HAVE RECOURSE IF THEY ARE IN BREACH.
SO I DON'T THINK THAT WE HAVE A WAY TO DICTATE TO THEM AS TO HOW OR WHY THEY SHOULD BE DOING SOMETHING OTHER THAN REQUIRING THE THING THAT WE WANT, THEY PROVIDE US.
SO THEY I MEAN, THEY PAY TAXES, AND I THINK A LOT OF PEOPLE DO IT ONLINE THESE DAYS.
SO I BELIEVE THAT THEY TRANSMIT THE INFORMATION ONLINE, BUT I'M NOT REALLY PRIVY AS TO WHETHER THEY RETAIN THEIR RECORDS ONLINE AND IT WOULD BE ACCESSIBLE.
USUALLY WE DO NOT ASK THEM TO GIVE US DIRECT ACCESS WHEN WE REQUIRE TO SEE THEIR RECORDS.
WE PREFER NOT TO BE REALLY CONTACTING DIRECTLY ONLINE AND ALL THAT, BECAUSE IF THERE IS A BREACH, THEN WE WOULD BE RESPONSIBLE FOR THE CONSEQUENCES AND ALL THAT, BUT BEYOND THAT, I'M ALMOST CERTAIN THAT THEY COMMUNICATE ELECTRONICALLY, TRANSMIT THE DATA FROM BAY AREA TO WHATEVER IS THEIR HEADQUARTER AND ALL THAT.
THE REASON I BRING UP THE TAX ISSUES, BECAUSE I REMEMBER IN THE PAST WE HAD TROUBLE WITH ONE PARTICULAR VENDOR AND WE WERE GETTING NO INFORMATION FROM THAT VENDOR, AND WE REQUESTED THEIR TAX RECORDS JUST TO VERIFY THEIR INCOME.
IF YOU READ THE TREND RIGHT NOW IS THAT EVERYBODY WANTS TO SAVE THEIR INFORMATION IN THE CLOUD.
RIGHT, AND IT WOULD BE ACCESSIBLE AND ALL THAT, BUT I COULD NOT REALLY PINPOINT AT THIS MOMENT UNLESS I GO AND VERIFY WITH THEM AND PROVIDE THE INFO LATER ON.
THANK YOU. GOOD ANSWERS, AND THEN GOING TO 4D3, THE AMAZON BUSINESS ACCOUNT TRANSACTIONS.
IT SAYS THAT YOU'VE MADE SOME RECOMMENDATIONS AND THE MANAGEMENT RESPONSE WAS AGREED WITH THE COMMENTS BUT NOT IMPLEMENTING, AND I JUST WANTED TO KNOW WHY.
RIGHT. AGAIN, YOU KNOW, AS AUDITOR, I CAN MAKE SUGGESTIONS, AND I HAVE NO AUTHORITY OR ANY KIND OF LEVERAGE AS TO REQUIRING SOMEBODY TO DO THAT SUGGESTION THE WAY THAT I'M SUGGESTING IT.
SO MANAGEMENT BASICALLY MAKES ITS DECISION WHETHER TO ACCEPT OR REJECT A RECOMMENDATION, AND THE PURPOSE OF THE RECOMMENDATION IS REALLY PROVIDING GUIDANCE.
IT'S NOT A REQUIRED THING THAT THEY IMPLEMENT.
SO IF MANAGEMENT DECIDES THAT THEY DO NOT WANT TO IMPLEMENT, THEN THEY WOULD BE PERSONALLY RESPONSIBLE IF SOMETHING FAILS LATER ON AFTER THAT AS A CONSEQUENCE OF NOT IMPLEMENTING THAT.
DO YOU WANT ME GO AHEAD. OR DO YOU MIND IF I.
SO THIS IS I BELIEVE THE ITEM WE'RE TALKING ABOUT IS THIS IS ON PAGE 18 AT THE BOTTOM.
SO IT'S RELATED TO THE REVIEW OF THE TRANSACTIONS UNDER $100.
IS THAT THE ITEM THAT WE'RE TALKING ABOUT? SO WE HAVE A REALLY HUGE VOLUME OF SMALL TRANSACTIONS THAT COME THROUGH, AND SO WE DO REQUIRE EVERYONE TO ATTACH THEIR RECEIPTS TO THEIR TRANSACTIONS IN THE P-CARD SYSTEM.
WE DON'T DO A REVIEW OF THOSE RECEIPTS FOR TO SEE IF THEY'VE COMPLIED WITH USE TAX, BECAUSE IT WOULD TAKE US TOO LONG TO THEN POST THE TRANSACTION, AND IT'S ALREADY QUITE DELAYED FOR LIKE OPERATIONS PURPOSES.
IT TAKES A LONG TIME FOR US TO GET THE ACTUALS POSTED, AND SO THEY'RE WAITING LIKE HOW FAR ARE WE IN OUR BUDGET AND SO THIS WAS A COMPROMISE THAT WE THAT WE CAME UP WITH IN ORDER TO GET THROUGH THE POSTING OF THE P-CARD IN A TIMELY FASHION.
SO THESE SMALL TRANSACTIONS UNDER $100, IF THE USE TAX ISN'T RIGHT, THE INCREMENT THAT WE WOULD BE OFF BY WOULD BE, YOU KNOW, $0.09 OR SOMETHING LIKE THAT. YOU KNOW, IT WOULDN'T OKAY, I EXAGGERATE, BUT IT WOULDN'T BE A SIGNIFICANT AMOUNT.
[00:50:01]
BECAUSE CALIFORNIA DOES HOLD THE VENDORS TO A PRETTY TIGHT COMPLIANCE REQUIREMENTS.SO THAT'S OUR THAT'S OUR REASON FOR FOR THOSE RESPONSES TO DAVID, AND I DO UNDERSTAND LIKE THAT HE'S MAKING THIS RECOMMENDATION FOR THE GOOD OF THE DISTRICT SO THAT WE CAN HAVE ALL OF OUR TRANSACTIONS REVIEWED AND THAT IF THE STATE COMES IN LATER AND AUDITS US, WE WON'T POTENTIALLY FIND SOME ISSUES, BUT BUT REALLY JUST WE HAD TO FIND A BALANCE BETWEEN REVIEWING EVERY SINGLE TRANSACTION AND JUST GETTING THE WORK DONE.
OKAY, AND THEN HOW OFTEN DOES THE STATE DO AN AUDIT? BECAUSE I KNOW I THINK THERE WAS NOTED IN HERE THAT WAS IT 2018 WAS THE LAST? RIGHT. USUALLY EVERY FOUR YEARS.
THEY HAVE AUDITED US IN THE PAST, BUT RIGHT NOW IT'S PROBABLY ABOUT EIGHT YEARS OR SO.
PART OF IT IS AGAIN INCIDENCE OF COVID AND ALL THAT, AND BEYOND THAT, YOU KNOW, I BELIEVE THEY ARE AFTER MONEY AND THEY HAVE REALIZED THAT THE COSTS THAT THEY WOULD BE INCURRING BY AUDITING US MIGHT NOT BE GREATER, WOULD BE GREATER PROBABLY THAN THE AMOUNT OF THE UNPAID TAXES THAT THEY CAN RECOVER FROM US.
SO IT'S USUALLY A LITTLE BIT PLACES THAT HAVE THE ABILITY TO PAY THAT THEY WOULD BE SUBJECT TO REVIEW, AND AGAIN, THERE IS COST AND BENEFIT PURPOSE.
FORTUNATELY, WE HAVE GOOD INTERNAL CONTROLS.
SECOND TIME THAT THEY CAME WAS SOME 50,000, 56,000 OR THEREABOUTS, AND IT WAS REALLY A SIGNIFICANT AMOUNT BECAUSE ALLOCATION OF THIS AND WHERE IT COMES FROM TO PAY THE PENALTY AND ALL THAT BECOMES AN ISSUE AND SO ON, BUT THE THIRD TIME THAT THEY CAME, IT WAS ROUGHLY ABOUT $7,000, I THINK. SO THAT WOULD GIVES US SOME KIND OF A COMFORT, IF YOU WILL, THAT THEY MIGHT NOT BE SHOWING UP, REALIZING THAT, OKAY, WE HAVE GOOD INTERNAL CONTROL SYSTEMS AND WE HAVE BEEN REALLY CATCHING MOST OF THE UNPAID TAXES AND HAVE PAID FOR THEM ALREADY.
YEAH THAT'S CORRECT, AND IT'S ONLY SO THE PARK SUP' AND THE UNIT MANAGER IS NOT LOOKING FOR TAXES.
RIGHT. THEY'RE LOOKING TO MAKE SURE THE RECEIPT IS ATTACHED THAT THE TRANSACTION MAKES SENSE.
IT IS. I MEAN I'M JUST THINKING JUST ONE PART GENERATES A LOT OF CARDS.
THE ADDED COMPLEXITY IS EVERY CITY NOW HAS A DIFFERENT TAX RATE, AND SO YOU HAVE TO HAVE, YOU KNOW A GRID BASICALLY OF LIKE OKAY IT WAS PURCHASED HERE OR IT WAS DELIVERED HERE. SO IT'S LIKE THE DELIVERY DESTINATION DETERMINES THE TAX RATE.
THAT PART CAN BE FIXED I THINK, AND THEN LET'S SEE.
DOO DOO DOO DOO DOO, AND THEN OH UNDER PAGE 19, UNDER CONTROLS. IS THAT RIGHT? I MIGHT HAVE THE WRONG PAGE NUMBER.
MY QUESTION HERE WAS, WHY CAN'T P-CARDS BE TERMINATED? OH, THIS HAS TO DO WITH WHEN AN EMPLOYEE IS TERMINATED AND THE CARD IS WHY CAN'T THE P-CARD BE TERMINATED IMMEDIATELY O NCE HR IS NOTIFIED? WHY DO WE HAVE TO WAIT FOR A PCF? OKAY. YOU WANT TO ANSWER OR YOU ANSWER IT? WHY DON'T YOU GO FIRST AND THEN I'LL ADD.
WHAT IS HAPPENING IS AT THE INITIAL TIME WHEN WE STARTED WITH HAVING P-CARDS RECOMMENDATION WAS WHENEVER A P-CARD IS GOING TO BE CANCELED BECAUSE EMPLOYEE IS GONE AND ALL THAT, IT HAS TO BE DONE BY THE ACCOUNTS PAYABLE SUPERVISOR, RIGHT? SO LATER ON, THE FINANCE STAFF DECIDED THAT, NO, THEY DON'T WANT TO BE INVOLVED DIRECTLY IN GETTING THE CAR BACK AND CUTTING IT THEMSELVES AND SO ON, AND THEY WOULD REQUIRE THE SUPERVISOR OF THAT PERSON DO THIS, AND WHAT HAD HAPPENED THROUGHOUT THE YEARS WAS SOME OF THESE CARS HAD
[00:55:08]
REMAINED, SAY A NINE MONTH EMPLOYEE HAS A CART AND GOES ON FURLOUGH.RIGHT, AND THEN THE SUPERVISOR HAD RETAINED THE CART CARD UP UNTIL THEY COME BACK FROM FURLOUGH, AND TO ME IT WAS REALLY A CONTROL PROBLEM AT THAT POINT.
RIGHT, BUT LATER ON, THE FINANCE DEPARTMENT ACCOUNTS PAYABLE SUPERVISOR HAD DECIDED THAT SHE DOESN'T WANT TO BE INVOLVED IN GETTING THE CARDS BACK AND CUTTING IT AND ALL THAT, AND THEY HAVE SAID THAT THE IMMEDIATE SUPERVISOR WOULD BE RESPONSIBLE.
FORTUNATELY, THERE WAS NO ACTIVITY.
OUR RECOMMENDATION IS STILL IS GET IT BACK AND CUT IT YOURSELF RATHER THAN ASSIGNING IT, BUT THE TENDENCY HAS BEEN THAT, YOU KNOW, IF YOU HAVE A LOT OF WORK TO DO, THEREFORE, WE ASSIGN WHATEVER WE CAN TO OUTSIDERS TO TAKE CARE OF IT, AND THEY WOULD BE RESPONSIBLE.
SO THIS IS REALLY WHAT IS HAPPENING.
THE QUESTION AS TO WHY WE DON'T KNOW IMMEDIATELY IS SOMETIMES WE RELY ON PCN REPORTS, RIGHT? SOMETIMES THE PCN REPORT IS NOT PREPARED OR IS NOT PREPARED TIMELY, AND IN ANOTHER INSTANCES, THERE MIGHT BE AN EMPLOYEE THAT IS GOING TO BE LEAVING THE DISTRICT, BUT THEY HAVE A COUPLE OF DAYS OF VACATION AND THIS AND THAT.
SO OUR RECOMMENDATION, YOU KNOW, AUDITORS ARE REALLY VERY CONCERNED ABOUT CONTROL.
SO THEY SAY, HEY, CUT IT OFF AT THAT POINT AND GET IT OVER WITH, BUT IN PRACTICE, YOU KNOW, THIS COULD CAUSE US SOMEWHAT OF A DELAY, BUT AGAIN, I REQUEST MY EXPRESS, MY REQUEST THAT THE ACCOUNTS PAYABLE SUPERVISOR GETS THOSE BACK.
I'LL JUST, IF YOU DON'T MIND, ADD TO THAT.
SO THANK YOU, DAVID, FOR THE HISTORY, AND SO THE NOW THAT OUR CARDS ARE ELECTRONIC, THE CUTTING UP OF THE CARD DOESN'T MATTER SO MUCH. IT'S REALLY US TURNING IT OFF IN THE JP MORGAN AS THE VENDOR WE USE IN THE JP MORGAN SYSTEM, AND SO IT COMES DOWN TO THE CONTROLS WITHIN OUR FINANCE ENTERPRISE SYSTEM, AND YOU NOTICE THAT LATER ON IN OUR AGENDA, WE HAVE AN RFP THAT WE'RE DOING FOR A NEW FINANCE, A NEW ERP SYSTEM, BUT WE DON'T CURRENTLY HAVE A WAY FOR THERE TO BE A WORKFLOW THAT GOES AND NOTIFIES US THROUGH FINANCE ENTERPRISE TO TELL US THIS PERSON IS TERMINATED.
AS SOON AS WE GET THAT NOTIFICATION, WE DO TERMINATE THE EMPLOYEE IN THE JP MORGAN SYSTEM, BUT BECAUSE, YOU KNOW, IT'S RELIANT ON HUMANS TO SUBMIT THAT THERE ARE TIMES THAT WE DON'T GET THE INFORMATION.
OKAY. I GUESS WE'RE WORKING ON IT.
OKAY, AND THEN AND THEN ON 4D4, BRIONES. SO MY QUESTION IS NOT NECESSARILY THE OPERATION OF BRIONES BUT IN 2016, BRIONES HAD A PROBLEM NOT FOLLOWING THE RULES, AND THEN WE COME BACK FOUR YEARS LATER OR IN 2023, AND WE'RE HAVING SAME KIND OF A PROBLEM.
EXACTLY. RIGHT. SO MY I MEAN, I'VE BROUGHT THIS UP BEFORE WHEN A PARK OPERATION HAS A PROBLEM WITH CASH, WHY AREN'T WE FOLLOWING THEM UP THE NEXT YEAR? WELL, WE DON'T HAVE REGRETFULLY CAPACITY, AND BEYOND THAT, YOU KNOW, OCCASIONALLY OPERATIONS DEPARTMENT REALLY NEEDS TIME TO CHANGE THINGS.
WHAT I CAN TELL YOU IS THE AGM OF THE OPERATION SETS THE PRIORITY THAT THEY HAVE WITH REGARDS TO THEIR ACTIVITY WITH THE PARK SUPERVISORS.
RIGHT. SO IF IT'S AN AUDIT MATTER AND THE DECISION HAS BEEN THAT IT CAN WAIT BECAUSE THEY HAVE ANOTHER URGENT PRIORITY AT THE TIME AND THE PARK SUPERVISOR WOULD HAVE TO TAKE CARE OF THAT, THAT WOULD BE UNDERSTANDABLE.
[01:00:03]
I UNDERSTAND THAT AT THE BRIONES, A FORMER AGM HAD A PROJECT THAT WAS, YOU KNOW, FOR THE TRADES AND ALL THAT. SO THE FOCUS OF THE PARK SUPERVISOR MIGHT HAVE BEEN THAT ACCOMPLISHMENT OF THAT OBJECTIVE TO BEGIN WITH, BUT IT REALLY DEPENDS ON THE INDIVIDUAL PARK SUPERVISOR AS HOW THEY WANT TO HANDLE.SHE IS INSISTENT ON REQUIRING THE AUDITEES TO HAVE AN ACTION PLAN WITH THE RECOMMENDATION THAT HAS BEEN PROVIDED TO THEM.
IN THE PAST, GENERAL MANAGERS WERE INATTENTIVE TO HAVING A PLAN OF ACTION AND TAKING SOME KIND OF A RECOURSE WITH REGARD TO SOME OF THE PROBLEMS, IF YOU WILL, THAT COMES UP.
I HOPE THAT THERE WOULD BE A DAY THAT I CAN OR INTERNAL AUDIT CAN AUDIT EVERYTHING ON A ROUTINE BASIS, BUT BECAUSE WE ARE ONLY TWO PEOPLE, WE COULD REALLY NOT DEVOTE MORE THAN ONCE IN A COUPLE OF YEARS TO ANY KIND OF AUDIT.
SO THAT'S WHAT'S HAPPENING, BUT IN TENSE OF A PARK SUPERVISOR OR THE PERSON THAT IS IN CHARGE OF THE ACTIVITY THAT WAS AUDITED IS THE GREATEST THING.
YOU KNOW, THE PARK SUPERVISOR WAS NOT INTERESTED IN DOING ANYTHING ABOUT IT.
SO THAT REMAINS. WELL, YOU KNOW, HAVING BEEN A PARK SUPERVISOR, THAT'S PART OF YOUR JOB, AND I REALLY THINK THERE NEEDS TO BE A QUICKER FOLLOW UP, AND, I MEAN, THESE THINGS AREN'T THESE AREN'T ESPECIALLY ESPECIALLY WITH CASH.
I MEAN, THE PLACE IS WRAPPED WITH, THERE'S HUGE OPPORTUNITIES, YOU KNOW, FOR POCKETING SOME MONEY OR MEAN, MISTAKES ARE ALWAYS MADE, BUT I REALLY THINK THERE NEEDS TO.
I MEAN, LIKE I SAID, IT'S PARK SUPERVISORS' JOBS. IT'S PART OF THEIR DUTIES.
I MEAN, WHEN I FIRST GOT ON THIS COMMITTEE I WAS APPALLED AT HOW FEW, I MEAN, HOW LONG THE INTERVALS WERE. IT WAS I MEAN, WE HAD, WHEN I FIRST CAME ON, WE HAD ONE PARK THAT HADN'T BEEN AUDITED IN LIKE 11 YEARS, AND SO AND THEN DEBORAH HAD YOUR, YOUR THE FORMER CFO PROMISED THAT WE WOULD AT LEAST HAVE EVERY FOUR YEARS COMMITTED TO THAT, BUT WE'RE STILL SEEING A LOT OF I STILL THINK THERE NEEDS TO BE FOLLOW UP WHEN A PROBLEM IS NOTED, BUT YEAH.
I WANTED TO SAY THAT CASH HANDLING IS SOMETHING THAT WE ARE LOOKING AT AND WORKING ON IT, AND I'M GOING TO ASK KATIE DIGNAN TO SAY A FEW WORDS, BUT WE'RE WORKING WITH OPERATIONS ON THIS CASH CONTROLS, CASH HANDLING.
IT'S SOMETHING THAT WE REALLY DO WANT TO IMPROVE AND THAT WE ARE THINKING ABOUT.
THERE ARE LOTS OF LAYERS TO CONSIDER, AND AS DAVID POINTED OUT, THE PARK SUPERVISOR IS IMPORTANT, BUT THERE'S ALSO WAYS THAT TECHNOLOGY CAN MAYBE MAKE THIS EASIER FOR US, AND SO, KATIE, IF YOU WANT TO SAY A FEW THINGS.
YEAH. KATIE DIGNAN, ASSISTANT FINANCE OFFICER I'VE BEEN WORKING WITH OPERATIONS AND KIND OF LOOKING AT THE PROBLEM HOLISTICALLY, NOT JUST PARK BY PARK, AND YOU KNOW, LOOKING AT WHERE THERE'S OPPORTUNITIES FOR US TO PILOT, GOING CASHLESS, LOOKING AT OUR FEE STRUCTURE.
SO WE ARE WORKING ON THAT RIGHT NOW, AND THE OTHER THING THAT IN PARTICULAR WITH BRIONES IS THAT THESE KIOSKS ARE REALLY ISOLATED.
IF WE CAN GO CASHLESS, THAT'D BE GREAT, BUT IN THE MEANTIME AND AS YOU KNOW, EVER SINCE I'VE BEEN ON THIS COMMITTEE, I'VE ADVOCATED FOR EXPANDING THE STAFF ON THE INTERNAL AUDITORS OFFICE.
[01:05:10]
THAT WE EXPAND THE AUDITORS PROGRAM STAFF.JUST LIKE WE HAD THE NEED IN HR, HR WAS LIKE A BLOCK TO OUR FLOW OF HIRING AND PROMOTIONS AND WE, WE EXPANDED THAT DEPARTMENT AND WE'VE ALLEVIATED THAT BLOCKAGE AND HERE I SEE THIS IS MORE WE'RE RESTRICTING OURSELVES FROM LOOKING AT OURSELVES, AND I THINK WE NEED TO LOOK MORE AND WE NEED WHATEVER STAFFING NEEDS, NEEDS TO BE AT LEAST AT LEAST ONE ACCOUNTANT.
I THINK WE COULD AFFORD THAT, BUT I REGRESS.
I'M GOING TO GO BACK. MY LAST PART IS NOW FISHING LICENSES, AND I NOTICE THAT THE RESPONSIBILITY OF DISTRIBUTION OF FISHING PERMITS, CONSIDERING GOING TO PARK SUPERVISORS.
IT'S LIKE, OH MY GOD, DON'T THE PARK SUPERVISORS HAVE ENOUGH TO DO ALREADY? THEY HAVE SO MUCH TO DO.
THEY ARE THEIR PRIMARY JOB IS TO TAKE CARE OF THE PARK, DIRECT THEIR STAFF, DIRECT, TRAIN, MOTIVATE, AND THEN THEY'VE GOT CONTRACTS TO DO AS WELL.
HOPEFULLY, THIS WOULD BE THE YEAR THAT AN INTERNAL AUDIT WILL HAVE AN ADDITIONAL STAFF.
LISA GOORJIAN. ASSISTANT GENERAL MANAGER OF OPERATIONS.
SO WE HAVE A FISHERIES MANAGER.
SOME CONCESSIONAIRES ARE SELLING FISHING LICENSES.
SOME ARE DONE AT THE PARK OFFICE.
SOME IT SOUNDS LIKE WEREN'T BEING DONE.
SO WE AS YOU SAID, DIRECTOR ROSARIO, WE REALLY APPRECIATE THE AUDITOR'S EFFORTS TO DAYLIGHT THESE THIS SITUATION, AND SO I THINK THE PROPOSAL, THE ACTION PLAN DOES IDENTIFY THE PARK SUPERVISOR, AND I THINK MY UNDERSTANDING IS THAT'S SORT OF A GENERIC AT THE PARK LEVEL.
SO I THINK THAT WAS THAT WAS A BIG TAKEAWAY FOR US, AND SO WE HEAR WHAT YOU'RE SAYING JUST ABOUT THE VOLUME OF WORK AND THE WORKFLOW AND I THINK FOR US WE'RE JUST TRYING TO THIS WILL BE THE NEXT STEP TO ADDRESS IT.
THANK YOU. I APPRECIATE YOU LOOKING INTO IT, AND YEAH, BECAUSE THAT IS A PROBLEM, AND THEN LASTLY IS WE ANSWERED THAT QUESTION ALREADY.
HAVE WE RESOLVED THAT ISSUE? HOW WE'RE MAKING DEPOSITS.
HOW EACH PARK IS MAKING A DEPOSIT.
IS PUBLIC SAFETY MAKING DEPOSITS? BECAUSE OF THE VARIETY OF TYPES OF PARKS THAT WE HAVE AND THE LEVEL AND THE QUANTITY OF CASH OR VALUE OF THE CASH THAT THEY RECEIVE AND ALL THAT.
THERE IS REALLY NOT A ONE SYSTEM FITS ALL TYPE OF THING AND SO ON.
SO I BELIEVE FINANCE DEPARTMENT HAS CONSIDERED HAVING A BRINKS OR LOOMIS OR GARDA TO TAKE THE CASH FOR SOME OF THE PARKS.
THEY HAVE CONSIDERED HAVING THEIR CASH MACHINES THAT THE BANK OFFERS THAT WOULD BE TRANSMITTING THE INFORMATION ELECTRONICALLY, AND THE BANK WOULD BE RESPONSIBLE FOR CLEARING THEM AND TAKING THE MONEY AWAY, SO ON AND SO FORTH AND ALL THESE KIND OF THINGS HAS BEEN CONSIDERED, BUT THERE IS STILL NOT A UNIFORM THING THAT WE CAN SAY THAT AT EVERY PARK AND AT EVERY LEVEL, IT WOULD BE APPLICABLE IN SOME PARKS THEY HAVE TAKEN AWAY THE VENDING MACHINE, IN SOME PARTS THEY HAVE CHANGED THE VENDING MACHINE TO ACCEPT ONLY CREDIT CARDS AND THERE ARE PARTS THAT THEY STILL HAND CARRY CASH.
[01:10:02]
EVERY SITUATION. SO I BELIEVE OPERATIONS DEPARTMENT IS ACTIVELY LOOKING AT ALL THESE OPTIONS AND TRYING TO DISCUSS AND NEGOTIATE WITH FINANCE AS TO WHAT WOULD BE THE PREFERABLE ACTIVITY WITH REGARD TO OR TREATMENT WITH REGARD TO EVERY PARTICULAR PARK, BUT AS WE GO AND AUDIT THEM, YOU KNOW, OBVIOUSLY IF THERE IS A PROBLEM, WE BRING THAT TO THE ATTENTION OF THE MANAGEMENT AT THAT POINT.SO YEAH HOPEFULLY THERE'S A SOLUTION SOON.
YEAH IF WE CAN GO CASHLESS, I MEAN, THAT WOULD BE OPTIMAL, BUT THANK YOU.
APPRECIATE IT. THANK YOU VERY MUCH.
I ALWAYS LOVE THIS REPORT BECAUSE IT'S.
IT'S AN OPPORTUNITY TO DAYLIGHT OPERATIONS, ESPECIALLY WHEN IT COMES TO MONEY.
THANK YOU. THANK YOU VERY MUCH.
YOU KNOW, MY MY MIDDLE NAME STARTS WITH A D, SO THAT COULD WORK JUST FINE.
WE DON'T NEED TO DO THAT. [CHUCKLING] YEAH, ANYWAYS MY QUESTION IT'S INTERESTING BECAUSE ACTUALLY, I FEEL LIKE THESE QUESTIONS KIND OF ANSWERED IT IN A WAY, BUT I WAS JUST WONDERING IF YOU WERE GOING TO PROVIDE A SUMMARY OF THE FINAL 2023 AUDIT REPORTS SECTION AND SINCE IT SEEMS LIKE THESE QUESTIONS REALLY GOT US INTO THAT REPORT, VERY WELL.
YOU KNOW, IS THERE ANYTHING FROM THE 2023 REPORTS THAT YOU THINK ASIDE FROM WHAT WE ALREADY JUST REVIEWED WITH THESE QUESTIONS, IS THERE ANYTHING ELSE NOTEWORTHY THAT YOU WOULD LIKE TO SHARE WITH US, OR THAT YOU THINK WE SHOULD BE AWARE OF FROM THE 2023 REPORT? IN GENERAL, I THINK I HAVE COVERED THE TOPICS AS, IT WAS REQUIRED, AND IF YOU EVER REQUIRE ANY KIND OF AUDIT TO BE PERFORMED, OBVIOUSLY THAT WOULD BE A PRIORITY FOR US AND WE'LL BE HAPPY TO PERFORM IT ACCORDING TO YOUR SPECIFIC REQUIREMENTS.
YOU KNOW, THERE IS A SPECIAL AUDITS THAT WE CAN DO AT THE REQUEST OF ANYBODY, ESPECIALLY THE BOARD OR GENERAL MANAGER, OR WHENEVER THERE IS AN INCIDENCE OF ALLEGATION OF MISHANDLING OF CASH OR SOMETHING LIKE THAT.
THAT IS ALSO OUR FIRST PRIORITY.
WE PUT EVERYTHING DOWN AND GO AFTER THAT, AND IT WOULD BE RESOLVED WITHIN A COUPLE OF DAYS.
SO I'M AT YOUR SERVICE AT ANY TIME.
WELL THANK YOU. YEAH, I THINK THE REPORT I'LL JUST SHARE ONE POINT.
I THINK THE REPORT'S REALLY GREAT, BY THE WAY.
SO THANK YOU SO MUCH FOR PUTTING THIS TOGETHER.
IT WAS EASY TO FOLLOW, AND I THINK IT'S REALLY IMPORTANT FOR US TO HAVE THIS AVAILABLE TO GO BACK AND REFERENCE YOU KNOW, ON THE TOPIC OF FISHERIES, I'M REALLY GLAD THAT'S THAT, THAT REVIEW HAPPENED.
I KNOW THAT THERE'S A LOT OF EFFORTS IN THE EAST BAY TO THINK ABOUT, YOU KNOW, FISH RUNS, AND, YOU KNOW, I'VE BEEN SAYING FROM THAT PERSPECTIVE OF, YOU KNOW, PREVENTING PEOPLE FROM FISHING IN AREAS THAT IT'S NOT LEGAL TO FISH IN.
IT'S REALLY VALUABLE FOR US TO HAVE PLACES LIKE QUARRY LAKES WHERE YOU CAN GO FISHING.
THERE IS RECREATIONAL FISHING.
SO I THINK IT IS REALLY IMPORTANT FOR US TO LOOK AT THIS TOPIC, BECAUSE US BEING ABLE TO PROVIDE RECREATIONAL FISHING IN THEORY, WOULD THEN HELP PREVENT FISHING IN SOME OF THE AREAS WHERE YOU'RE NOT ALLOWED TO FISH AND SO ARE WE GOING TO CONTINUE TO CONTINUE THIS CONVERSATION? IT SOUNDS LIKE WHEN LISA WAS TALKING OUR ADM OF OPERATIONS, WE'RE GOING TO CONTINUE TO REVIEW THE FISHING'S, THE FISHERIES AND THE FISHING PERMITS SITUATION. SO I THINK IT'S AN ONGOING PROJECT, AND I BELIEVE IT SOUNDS LIKE THAT'S GOING TO NOW MAYBE REST A LITTLE BIT MORE ON THE OPERATIONS SIDE AS WE REVIEW THIS GOING AT LEAST IN THE NEXT YEAR OR TWO BECAUSE I DON'T SEE IT ON OUR LIST FOR THE INTERNAL AUDIT WORK PLAN FOR 2024.
RIGHT. THERE IS NO SECONDARY REVIEW OF FISHERIES ACTIVITY AT THIS POINT.
YOU KNOW, ONE OF THE REASONS THAT WE DID THIS AUDIT WAS, MANY, MANY YEARS AGO, SOME TEN YEARS AGO OR SO THEY HAD ASSIGNED MANY OF THESE FISHING PERMITS TO A STORE, AND THE STORE OWNER HAD SOLD THE STORE AND NEVER PAID THE DISTRICT, AND THEY WERE REALLY LIKE CASH, IF YOU WILL.
THAT WAS IN THEIR HAND, AND THE DISTRICT SUFFERED ROUGHLY ABOUT 2000 OF THE PERMITS WERE LEFT WITH THE FORMER CONCESSIONAIRE, IF YOU WILL, AND THEY HAD SOLD THE BUSINESS TO SOMEONE ELSE, AND WE HAD NO RECORD OF IT.
[01:15:03]
I THOUGHT THAT FISHERIES MANAGER OR STAFF SHOULD NOT BE DIRECTLY COLLECTING CASH AND ALL THAT BECAUSE IT'S A SPECIALTY THAT PERTAINS TO FINANCE DEPARTMENT ACTIVITY, AND THAT'S HOW I SUGGESTED IT AND THEN LATER ON THERE WAS DISCUSSION BETWEEN FINANCE DEPARTMENT AND OPERATIONS DEPARTMENT AND STEWARDSHIP AND ALL THAT, AND THEY CAME UP WITH THAT ANSWER, IF YOU WILL, AT THAT POINT. SO TO US, TO MAINTAIN GOOD INTERNAL CONTROLS, WE WANT REALLY THE SPECIALTY ACTIVITY BEING HANDLED BY THE PEOPLE THAT ARE TRAINED AND ARE SKILLED IN IT, RATHER THAN ASSIGNING A FISHERIES MANAGER THAT IS SPECIALIZED IN NATURAL RESOURCES AND ALL THAT TO PERFORM SOME KIND OF A FINANCIAL ACTIVITY.YEP. EXACTLY, AND I THINK THAT WHAT YOU DID HERE, IN TERMS OF THE INTERNAL AUDIT REVIEWS, IT PUTS US AT A GOOD PLACE NOW TO GO BACK AND LOOK AT THIS ISSUE FROM THE OPERATIONS SIDE.
SO I THINK THIS IS VERY GOOD FROM THE INTERNAL AUDIT REVIEW PERSPECTIVE.
SO THANK YOU. THANK YOU, AND THEN MY NEXT QUESTION AND IT'S POSSIBLE I MIGHT HAVE MISSED SOMETHING, BUT I KNOW WE KEEP ON TALKING ABOUT THE TECHNOLOGY STRATEGIC PLAN, AND I'M NOT SURE WHAT THE STATUS OF THAT IS OR IF IT'S BEEN REVIEWED BY THIS COMMITTEE WHEN I WASN'T ON THIS COMMITTEE, OR IF IT WILL BE COMING TO THE BOARD OF DIRECTORS.
NO URGENCY PER SE, BUT I JUST, YOU KNOW, HEARING SOME OF THE CONVERSATION IN TERMS OF WHAT IN TERMS OF WITHIN THE CONTEXT OF THE QUESTIONS, YOU KNOW, DEE WAS ASKING, IT MAKES ME THINK ABOUT THAT TECHNOLOGY STRATEGIC PLAN.
I MAY HAVE ANOTHER QUESTION OR COMMENT AFTER THAT, BUT I'M JUST CURIOUS WHAT THE TIMELINE MIGHT BE.
YEAH. SO THE PLAN IS FOR THAT STRATEGIC PLAN TO COME TO THE FINANCE COMMITTEE IN OCTOBER.
SO LET ME SEE. I HAD A COUPLE OF OTHER QUESTIONS RELATED TO THAT, AND THIS MAY BE A FOLLOW UP AFTER WE REVIEW THE PLAN, AND YEAH, I'M REALLY GLAD.
YOU KNOW, OUR AGM OF OPERATIONS IS HERE BECAUSE I KNOW AT LEAST DEE AND I ARE ALSO ON THE OPERATIONS COMMITTEE, AND WE'RE TALKING WE TALK A LOT ABOUT, YOU KNOW, THE CONTRACTS WITH OUR CONCESSIONAIRES AND THE, THE DIFFERENT FEES THAT ARE CHARGED AS WELL.
SO IT'S INTERESTING TO KIND OF GET THAT I GUESS THAT, THAT, THAT PAIRING PERSPECTIVE, AND SO WITH THAT, YOU KNOW, SOME OF THE QUESTIONS ABOUT AND I GUESS IT'S THIS REVIEW OF REDWOOD CANYON GOLF COURSE AND HOW WE AT THE PRESENT MOMENT ARE NOT ABLE TO REQUIRE, YOU KNOW, HOW AN OPERATOR SUCH AS REDWOOD CANYON GOLF COURSE BACKS UP THEIR RECORDS? FROM WHAT I UNDERSTAND, THIS CONCESSIONAIRE IS ALSO THE SAME WHO OPERATES TILDEN GOLF COURSE, AND THEY MAY OPERATE AS SEPARATE ENTITIES, BUT IT'S THE SAME ENTITY ULTIMATELY.
YES, AND I WOULD ENCOURAGE US AND, YOU KNOW, MAYBE WE HAVE OUR CURRENT CONTRACTS, BUT I THINK DOWN THE ROAD IT IS POSSIBLE WHETHER OR NOT, YOU KNOW, AND WE MAY NEED A REVIEW FROM GENERAL COUNSEL.
OF COURSE. YOU KNOW, AS WE'RE BUILDING OUT OUR CONTRACTS, I THINK IT IS POSSIBLE TO LOOK INTO THE POSSIBILITY OF ASKING OUR CONCESSIONAIRES TO UPLOAD RECORDS IN SOME SORT OF SHARED, YOU KNOW, DRIVE ONLINE, YOU KNOW, THE REQUIRED INFORMATION THAT WE WANT.
I THINK THAT IS SOMETHING THAT COULD POTENTIALLY BE CONSIDERED TO BE A PART OF A CONTRACT.
IT MAY NOT BE A PART OF THE CURRENT CONTRACT, BUT THAT'S SOMETHING THAT I WOULD ENCOURAGE US TO CONSIDER DOWN THE ROAD, AND THIS MAY OR MAY NOT COME OUT IN THAT IN OUR TECHNOLOGY STRATEGIC PLAN, BUT IT COULD BE A FOLLOW UP AFTER WE REVIEW THAT STRATEGIC PLAN IN TERMS OF HOW WE ALSO INTERACT WITH OUR CONCESSIONAIRES. I DON'T KNOW IF OUR GENERAL COUNSEL WOULD LIKE TO MAKE A COMMENT ON THAT.
I THINK THAT, YOU KNOW, IT'S CERTAINLY SOMETHING THAT LEGAL COULD SUPPORT OPERATIONS IN, IN CONSIDERING DOING THERE'S A LOT OF DIFFERENT RAMIFICATIONS TO THOSE KIND OF REQUIREMENTS, BUT WE'RE ALWAYS AVAILABLE TO HELP IMPROVE OUR, OUR RELATIONSHIPS AND CONTRACTS.
YOU KNOW, I'M LOOKING AT SO WE HAVE THE INTERNAL AUDIT CHARTER CHARTER AND THE FINANCE DEPARTMENT STRATEGIC PLAN REVIEW.
I SEE THAT'S ONE OF OUR SELECTED PROJECTS FOR 2024.
[01:20:02]
THANK YOU. I THINK YOU REALLY HELPED TO HELP ME REALIZE JUST HOW IMPORTANT THE WORK YOU'RE DOING IS, AND IN TERMS OF, YOU KNOW, STAFFING AND WHO MAY HAVE RESPONSIBILITY IN ALL THESE DIFFERENT SCENARIOS, WHETHER IT'S FISHING PERMITS OR YOU KNOW, CASH MANAGEMENT, AND I'M CURIOUS ABOUT THIS PARTICULAR ITEM, THIS REVIEW AND UPDATE OF OUR INTERNAL AUDIT CHARTER.WILL SOME OF THESE YOU KNOW, QUESTIONS AND CONVERSATION THAT WE'RE HAVING ALSO BE INCLUDED AS A PART OF THIS REVIEW AND UPDATE OF THE INTERNAL AUDIT CHARTER, OR COULD THEY BE PART OF IT? WE CAN DISCUSS ANYTHING WHICH YOU CONSIDER NECESSARY FOR INCLUSION IN THE AUDIT CHARTER, BUT BASICALLY AUDIT CHARTER EXPLAINS THE RESPONSIBILITY AND AUTHORITY AND HOW THINGS WOULD HAVE TO BE DONE AS AN AUDITOR AND ALL THAT.
IT'S A REQUIRED THING ACCORDING TO STANDARDS, AND I HAPPEN TO CREATE THE FIRST AUDIT CHARTER IN 2006, AND THEN IT WAS REVISED IN 2013, AND NOW THAT GLOBAL STANDARDS OF INTERNAL AUDITING HAS COME TO PLACE AND IS MANDATORY, WE WOULD HAVE TO REVISE IT.
SOME OF THE THINGS THAT THE OTHER CHARTER REQUIRES IS THAT THE AUDITOR EXPLAINS TO THE GOVERNING BOARD THAT THEY HAVE ADEQUATE RESOURCES, WHETHER THEY HAVE BEEN BARRED FROM SAYING SOMETHING OR NOT SAYING SOMETHING, AND SO ON AND SO FORTH, YOU KNOW, THE FULFILLMENT OF THE TRANSPARENCY AND SO ON AND SO FORTH.
YOU KNOW, THAT IS BEING CONSIDERED.
THOSE ARE ALL INCLUDED IN PART OF THE PRESENTATION OF THE INTERNAL AUDIT.
SO ACCORDING TO THE NEW REQUIREMENTS, I CAN ATTEST TO THE BOARD THAT WE BELIEVE AS INTERNAL AUDITORS, WE BELIEVE THAT SYSTEM OF INTERNAL CONTROL OF THE DISTRICT IS FUNCTIONING, FUNCTIONING.
THERE ARE THINGS THAT NEEDS TO BE FIXED, BUT MANAGEMENT IS DIRECTLY INVOLVED AND EAGER TO FIX THOSE PROBLEMS. SO YOU CAN HAVE THE COMFORT THAT WHAT IS GOING TO BE AN ISSUE AND ALL THAT HAS BEEN BROUGHT TO YOUR ATTENTION.
I AM HOPING THAT THERE WOULD BE A SEPARATE BUDGET FOR INTERNAL AUDIT, ADEQUATE STAFFING FOR INTERNAL AUDIT AND AVAILABILITY OF ADVICE FROM THE TECHNOLOGY SIDE AND ALL THAT, BECAUSE WE DO NEED TO RELY UPON OTHER PEOPLE, BUT THE GENERAL MANAGER IS RECEPTIVE TO THESE IDEAS, AND SHE IS FORCEFUL IN REQUIRING A STAFF TO FULFILL THEIR OBLIGATIONS, AND IF THERE IS A PROBLEM THAT HAS COME TO THE SURFACE, SHE MANDATES THEM TO RESPOND AND HAVE A PLANNING CORRECTIVE ACTION FOR THAT ISSUE.
SO I HOPE THAT THIS CONTINUES TO GROW.
THE GROWTH OF THE DISTRICT HAS NOT BEEN PARALLELED WITH INTERNAL AUDIT STAFFING, IF YOU WILL, BUT THEY ARE ALL BEING CONSIDERED, AND I'M GRATEFUL FOR THE SUPPORT THAT GENERAL MANAGER PROVIDES.
I'M GRATEFUL FOR THE LEADERSHIP THAT THE BOARD AND ALL THE EXECUTIVE TEAM OF THE DISTRICT ARE PROVIDING AND THEIR EAGERNESS IN HAVING THE THINGS TO WORK PROPERLY.
SO I ASSURE YOU THAT THE INTENT IS TO HELP THE MANAGEMENT AND THE STAFF TO PERFORM THEIR DUTIES ACCORDING TO WHAT IS REQUIRED, AND ASSISTING THEM IN REALLY FULFILLING THIS.
NONE OF THE THINGS THAT THE INTERNAL AUDIT DOES IS A GOTCHA TYPE OF THING.
SO THIS IS REALLY THE PURPOSE, PURPOSE AND OBJECTIVE OF INTERNAL AUDIT, AND FORTUNATELY LEADERSHIP GENERAL MANAGER AND THE BOARD AS YOU PERSONALLY ARE REPRESENTING IT IS RECEPTIVE AND REQUIRING THAT.
NOT EVERY AUDIT PERSON REALLY CAN GO AND ASK AND TELLS THE TRUTH AS EASILY AS I CAN.
COME AND SAY THAT TO THE GENERAL MANAGER, OR TO YOU, OR TO ANY OF THE MANAGEMENT STAFF, AGM STAFF, I AUDIT PART OF THEIR AREA OF RESPONSIBILITY AND ALL THAT. YOU KNOW, I CAN ASSURE YOU THAT AGAIN, NOT BECAUSE SHE SHE IS HERE, BUT THE FORMER AGM OF OPERATIONS HAVE BEEN SETTING ASIDE THE AUDIT, BUT MISS GOORJIAN FROM THE VERY BEGINNING HAS BEEN REALLY EAGER TO IMPLEMENT THE THINGS THAT THE AUDIT SUGGESTS AND RECOMMENDS AND ALL THAT. SO I'M GRATEFUL FOR THAT.
YOU KNOW, ONE OF THE GEMS OF THE OPERATIONS IN MANY, MANY YEARS AGO SAW ME IN THE HALLWAY AND SAID, DAVID, WHY DON'T YOU AUDIT US, GO AUDIT THE CONCESSIONAIRE, GO AUDIT SOMEONE ELSE. WHY DO YOU CREATE SO MUCH WORK FOR ME? [CHUCKLING] EXACTLY OPPOSITE TO WHAT MISS GOORJIAN APPROACHES THE ISSUE.
[01:25:04]
YOU KNOW, SHE HAS ALWAYS ACCEPTING THE RECOMMENDATIONS AND REALLY WAS WILLING TO FIX THE PROBLEM, IF YOU WILL, THAT WAS BROUGHT TO HER ATTENTION.YOU KNOW, I THINK, YOU KNOW, TWO THAT REALLY JUMP OUT TO ME, YOU KNOW, ARE HOW DO WE CREATE MORE, YOU KNOW, EFFICIENCIES IN OUR PROCESSES? BECAUSE IT SOUNDS LIKE WE MAYBE HAVE DIFFERENT PROCESSES DEPENDENT ON THE PARK AND/OR YOU KNOW, EVEN WITH THE P-CARD CONVERSATION TO IT SOUNDS LIKE THAT THERE COULD BE SOME MORE POTENTIAL EFFICIENCIES IN REGARDS TO THAT PROCESS, AND I THINK THAT HELPS THEN FREE US UP, YOU KNOW, TO DO YOU KNOW, WHAT WE'RE ALL HERE TO DO IN REGARDS TO BEING A PARK DISTR ICT, AND SO I THINK THAT'S WHERE THERE'S SOME IMPORTANCE IS TO HELP CREATE SOME EFFICIENCIES, BUT THEN ALSO, YOU KNOW, THE OTHER KEY THING THAT I HEAR IS, YOU KNOW, THINKING ABOUT SAFETY, AND, YOU KNOW, WHEN WE'RE DEALING WITH POTENTIALLY LARGE VOLUMES OF CASH, THERE IS A SAFETY CONCERN FOR OUR EMPLOYEES OR POSSIBLY OUR PARK VISITORS, AND SO I THINK KEEPING THAT IN MIND, AND I, YOU KNOW, I BELIEVE I HAD SEEN THAT THERE HAD BEEN AN ISSUE WITH AT SOME POINT IN THE LAST 12 MONTHS WITH THE WITH CASH AT THE KIOSK AT LAKE CHABOT AND I THINK SOMETHING BEING SOME OF THE CASH BEING STOLEN.
WE DON'T NEED TO VERIFY THAT RIGHT NOW, BUT EVEN IF THAT'S A HYPOTHETICAL EXAMPLE YOU KNOW, THESE ARE THINGS THAT I THINK YOU YOUR WORK CAN HELP YOU KNOW, SUPPORT THOSE EFFORTS IN TERMS OF HOW WE CAN CREATE YOU KNOW, EFFICIENT, STRAIGHTFORWARD PROCESSES THAT ARE SAFE AND YOU KNOW, HELP MAKE A GOOD WORK EXPERIENCE FOR OUR EMPLOYEES AT EACH OF OUR PARKS, AND IT IS TRUE, YOU KNOW, SOME OF OUR PARKS ARE REALLY REMOTE, AND THERE CAN BE SOME OF THESE DIFFERENT SAFETY CONCERNS IN THOSE SITUATIONS.
YOU KNOW, THE OTHER THEMES THAT I'M HEARING, AND I THINK THAT THIS, THIS ITEM ON THE 2024 WORK PLAN THE REVIEW AND UPDATE OUR INTERNAL AUDIT CHARTER.
I ALSO THINK THAT THE THEMES OF, YOU KNOW, BUDGET, STAFFING AND TECHNOLOGY ALSO PLAY INTO THAT.
SO IF WE'RE THINKING ABOUT EFFICIENCY AND SAFETY, I'D ALSO THINK, YOU KNOW, BUDGET, STAFFING AND TECHNOLOGY ALSO WOULD BE THERE, AND I THINK THAT, YOU KNOW, WITH THOSE THEMES, IT WILL REALLY HELP US SEE, YOU KNOW, HOW IMPORTANT THE WORK THAT YOU'RE DOING IS TO HELPING US ACHIEVE ALL OF THAT WITHIN OUR VARIOUS PARK OPERATIONS.
THANKS. I BELIEVE THAT'S ALL THE QUESTIONS AND COMMENTS I HAVE AT THIS MOMENT.
I'LL LET YOU KNOW IF I HAVE ANY ADDITIONAL ONES.
I AM SURE YOU WILL AND YOU'RE WELCOME TO DO THAT.
SO I DON'T HAVE ANY QUESTIONS FOR YOU BECAUSE MINE HAVE ALREADY BEEN ANSWERED.
THANK YOU, BUT I DO WANT TO SAY THANK YOU SO MUCH FOR YOU AND YOUR TEAM'S WORK ON THIS.
IT'S SO IMPORTANT BECAUSE IT KEEPS US ALL OUT OF TROUBLE, KEEPS US ALL LOOKING, DOING WHAT WE'RE SUPPOSED TO BE DOING, AND THIS IS A PUBLIC DOCUMENT. ANYBODY CAN COME AND READ IT, AND I HOPE I ACTUALLY HOPE THEY DO.
EVERYTHING THAT YOU WROTE IS A PUBLIC DOCUMENT.
THEY CAN SEE IT. SO THAT'S IMPORTANT TRANSPARENCY.
ALL I CAN DO AT THIS POINT IS PIGGYBACK ON WHAT MY COLLEAGUES HAVE ALREADY SAID AND AGREE WITH.
THE WHOLE BUSINESS OF, YOU KNOW, ALL THIS CASH BEING HANDLED AT ALL THESE THINGS, I KNOW THERE'S AN EFFORT GOING ON TO CONVERT THAT OVER OR SEQUENTIALLY THROUGHOUT DIFFERENT PARKS, BUT YEAH, WE NEED TO JUST I MEAN, THE WAY TO REALLY REDUCE THAT PROBLEM OR ELIMINATE IT IS TO REDUCE OR ELIMINATE THE CASH.
SO BY HAVING SOME KIND OF BETTER SYSTEM OF ACCOMMODATING CREDIT OR WHATEVER ELSE THEY'RE DOING THESE DAYS WITH CELL PHONES AND STUFF, I DON'T DO THAT BUT I KNOW PEOPLE DO YOU KNOW, IS GREAT FOR US.
JUST REDUCING THE AMOUNT OF CASH IS REALLY USEFUL.
IT DOESN'T HAVE TO BE ELIMINATED BECAUSE WHEN YOU WHEN YOU ELIMINATE IT, THEN MAYBE YOU'VE ELIMINATED SOMEBODY FROM COMING INTO THE PARK WHO DOESN'T HAVE ANY OTHER WAY TO PAY. SO I'M KIND OF CONCERNED ABOUT THAT, BUT JUST KEEPING IT DOWN TO A MINIMUM, THAT'S A GREAT GOAL.
[01:30:02]
LACKADAISICAL APPROACH, NOT REALLY UNDERSTANDING THE IMPLICATIONS OF WHAT THEY'RE BASICALLY NOT DOING WHEN THEY DON'T ENFORCE THE CUTOFF OF THESE THINGS IS REALLY IMPORTANT, AND SO IT SOUNDS LIKE THAT'S ANOTHER ONE OF THOSE PROCESSES THAT'S BEING ADDRESSED AND BEING CORRALLED AND MAYBE ELIMINATED. YOU KNOW, IT'S A COMBINATION OF TECHNOLOGY THAT'S GOING TO HELP US AND A COMBINATION OF AWARENESS OF THE IMPLICATIONS OF DOING OR NOT DOING SOMETHING THE RIGHT WAY.SO I APPRECIATE YOUR DAVID, YOUR COMMENTS ON ON THE LEADERSHIP OF THE GENERAL MANAGER AND HOW THAT IS KIND OF GETTING US GOING IN A DIFFERENT DIRECTION, WHICH IS PROBABLY BETTER.
IT'S LIKE THIS PERFECT STORM OF MISHAPS AND STUFF, AND I KIND OF FEEL LIKE IT'S KIND OF GETTING BACK OVER TO WHERE IT SHOULD BE AND SHOULDN'T BE A BIG PROBLEM IN THE FUTURE AND FINALLY, I THINK PART OF THE I THINK PART OF THE THING THAT'S GOING ON HERE WITH SOME OF WHAT YOU DO, THE PART ABOUT THE ANY KIND OF PURCHASES OR EXPENDITURES THAT WE'RE MAKING.
THERE'S SO MANY PLAYERS INVOLVED IN THIS AGENCY INVOLVED IN THAT, AND SO IT'S IN MY OPINION, I THINK IT'S MORE THAN IT NEEDS TO BE. SO BECAUSE IT'S NOT THE PURCHASING FUNCTION IS NOT CENTRALIZED HERE.
THAT'S RIGHT, AND SO I COME FROM PLACES WHERE IT WAS, AND SO I'M NOT HERE TO SAY, YOU KNOW, THAT YOU NEED TO RECOMMEND THAT IT BE SWITCHED, BUT MAYBE WE NEED TO THINK ABOUT DOING IT A DIFFERENT WAY THAN IT'S DONE NOW.
ALL THESE DIFFERENT PLAYERS ARE INVOLVED, YOU KNOW.
SO THAT'S I THINK THAT'S PART OF THE PART OF WHAT CAUSES THE HEARTBURN HERE FROM TIME TO TIME IS THAT THERE'S JUST, YOU KNOW, AND THE PLAYERS COME AND GO AND, YOU KNOW, MAYBE THEY DON'T LEARN HOW TO DO IT PROPERLY OR WHATEVER.
THAT'S SOMETHING TO THINK ABOUT.
SO AGAIN THANK YOU, THANK YOU, THANK YOU TO ALL YOU'RE DOING, AND YOU KNOW, YOU'RE HELPING TO KEEP US OUT OF TROUBLE.
NOT ALL TROUBLE, BUT JUST THIS TROUBLE.
GO AHEAD. I JUST HAVE ONE ANECDOTAL THING.
I KNOW WHEN I WAS A PARK SUPERVISOR, WE HAD I HAD A DESIGNATED SHOPPER.
I HAD ONE PERSON THAT LOVED TO SHOP, AND THEN WE ALSO UTILIZED THE SOA FROM THE UNIT MANAGER WHENEVER SHE WAS GOING TO GO OUT SOMEWHERE AND SAID, YOU GUYS NEED ANYTHING? WE WOULD GIVE HER OUR LIST, BUT HAVING A DESIGNATED SHOPPER, THAT WAY YOU'RE ONLY DEALING WITH ONE CARD.
SO IT CUTS DOWN ON THE NUMBER OF CARDS THAT YOU HAVE TO TRACK.
DO YOU HAVE AN IDEA OF SOME OF THE THINGS THAT YOU'RE TALKING ABOUT WHEN YOU TALK ABOUT LIKE A DESIGNATED SHOPPER, BUT COULD YOU JUST SHARE SOME OF YOUR STORIES OF WHAT ARE SOME OF THE ITEMS THAT YOU WOULD HAVE THIS PERSON GO OUT AND PURCHASE.
USUALLY EITHER SPECIALTY TOOLS OR SUPPLIES.
I KNOW WHEN WE WERE DOING THE ROCK WORK IN ONE OF THE HUTS WE HAD, WE HAD TO BUY ROCK.
WE HAD TO BUY GLUE YOU KNOW, SPECIALTY ITEMS THAT YOU COULDN'T GET AT CENTRAL STORES.
SO THAT'S USUALLY WHAT IT IS, IS THINGS YOU CAN'T GET AT CENTRAL STORES, AND I SEE THE POINT, YOU KNOW, SOME SOMETIMES IT IS BETTER TO HAVE THESE PURCHASES CENTRALIZED, BUT THEN THAT CAN JUST ADD ANOTHER LAYER AND MAKE IT LESS EFFICIENT DEPENDING ON THE PROJECT AND ALSO JUST GIVEN THE SIZE OF OUR DISTRICT, YOU KNOW, IF SOMEONE OUT OF BIG BREAK NEEDS.
OH, YEAH. YOU KNOW, THE SPECIAL ROCK FOR SOMETHING.
I'M NOT SURE. I'M JUST, YOU KNOW, USING THIS AN EXAMPLE DIFFERENT DIFFERENT.
DEPENDING ON YOUR PROJECT, YOU HAVE TO GO TO DIFFERENT VENDORS.
YEP. YEAH. YEP, BUT USUALLY I'D SAY 80% OF YOUR NEEDS CAN GET HANDLED BY CENTRAL STORES.
THAT'S GOOD, BUT WHEN YOU HAVE THESE SPECIAL PROJECTS YOU GOT TO GO.
I WE HAVE ONE MORE COMMENT HERE, AND I JUST WANTED TO SAY A LITTLE BIT MORE ON THE TOPIC OF PURCHASE CARDS, AND THAT WE HAVE BEEN WORKING WITH OPERATIONS AND THE OTHER DIVISIONS TO TRY TO PARE BACK THE NUMBER OF CARDS.
THANK YOU. DO WE HAVE TO VOTE ON THIS? WELL, FIRST WE'RE GOING TO WE'RE GOING TO GET I THINK WE HAVE A PUBLIC COMMENT ON THIS.
OH YEAH. MEADOW, WOULD YOU LIKE TO?
[01:35:05]
GOSH, THERE'S A LITTLE STEP HERE.YEAH. GOOD AFTERNOON, BOARD OF DIRECTORS.
SO A LOT OF THINGS WERE BROUGHT UP.
IN FACT, YOU WERE LIKE, RIGHT ON POINT.
THEY'RE ALWAYS VERY THOROUGH, AND, YOU KNOW, IN THE BEGINNING IT TALKS ABOUT, YOU KNOW, WHAT IS AND WHAT SHOULD BE, AND I ALSO WANTED TO ADD TO THAT, LIKE, AND WHAT'S MISSING MAYBE OR WHAT'S NEEDED TO ACHIEVE COMPLIANCE, AND ONE OF THE COMMON THINGS THAT I HAVE BEEN HEARING EVEN OUTSIDE OF THIS PROCESS IS STAFFING.
STAFFING IS A BIG ISSUE FOR OUR WORKERS.
MOST NOTABLY IN FINANCE, WE'VE HAD OUR AP STAFF IS INCREDIBLY OVERWORKED AND REALLY STRUGGLING TO KEEP UP, AND SO WE HAVE, YOU KNOW, TRIED TO ADVOCATE FOR THE LAST COUPLE OF YEARS TO ADD STAFFING TO THAT DEPARTMENT.
ALSO, YOUR PARK SUPERVISOR COMMENT IS ABSOLUTELY, 100% TRUE.
PARK SUPERVISORS CONTINUALLY ARE JUST PUT UPON TO DO AN INCREASING NUMBER OF ADMINISTRATIVE TASKS, AND A LOT OF SUPERVISORS FEEL LIKE THEY'RE NOT ABLE TO SUPERVISE THEIR PARKS AND THEY'RE, YOU KNOW, FORCED TO CHOOSE BETWEEN SUPERVISING THEIR PARKS AND TAKING CARE OF THESE ADMINISTRATIVE DUTIES THAT REALLY ARE NOT THEIR PRIMARY SKILL SET.
YOU KNOW, IT'S NOT SOMETHING THAT THEY, YOU KNOW, WENT TO SCHOOL FOR TO DO, AND SO IN ADDITION, THE PARK SUPERVISORS, FOR THE MOST PART, DO NOT HAVE CLERICAL SUPPORT, WHICH SHOCKED ME WHEN I MOVED OVER FROM PUBLIC SAFETY OVER HERE, I WAS QUITE SHOCKED TO SEE THAT OUR PARK SUPERVISORS DID NOT HAVE THEIR OWN DEDICATED CLERICAL SUPPORT.
THAT'S WHAT THEY'RE GOOD AT, AND THAT'S WHAT THEY WENT TO SCHOOL FOR.
SO WHEN WE ASK SOMEONE THAT IS A FIELD WORKER TO BE DOING SOME OF THOSE ADMINISTRATIVE TASKS, YOU'RE REALLY ASKING THEM TO WORK OUTSIDE OF THEIR BEST SKILL SET, AND SO, YOU KNOW, WHEN WE SEE THINGS LIKE THIS, IT TO ME IT SIGNALS THAT THERE'S A PROBLEM.
IT'S NOT FOR LACK OF WANTING TO COMPLY OR LACK OF WANTING TO DO THESE THINGS.
IT'S OFTEN THAT THEY DON'T HAVE THE TOOLS TO DO IT.
RECENTLY WE WERE THE UNION WAS PROPOSED TO ELIMINATE MATT JAMES'S POSITION, THE ADMIN ANALYST TWO POSITION AND ADD A MANAGEMENT ANALYST. WE AGREED TO ADDING THE MANAGEMENT ANALYST, BUT WE OBJECTED TO ELIMINATING THE AFSCME POSITION, BUT WE WERE TOLD THAT THERE REALLY WASN'T ANYTHING FOR THAT ADMIN ANALYST II TO DO.
WE DO NOT WANT TO LOSE ONE OF OUR POSITIONS.
I'M HEARING THAT AUDIT MIGHT NEED SOME MORE STAFFING.
SO I WOULD LIKE THE BOARD TO CONSIDER THAT AND HOW WE USE AMAZON.
OKAY. SO YEAH, WE ARE AT THIS POINT LOOKING FOR A MOTION.
IF THERE'S NO OTHER COMMENTS, I WILL MOVE TO RECOMMEND TO THE FULL BOARD.
THANK YOU VERY MUCH. THANK YOU, THANK YOU, AND SO NOW WE'RE MOVING ON TO ITEM FOUR E RECOMMENDATION TO AUTHORIZE A CONTRACT WITH MAZE AND ASSOCIATES TO SERVE AS THE EAST BAY REGIONAL PARK DISTRICT'S INDEPENDENT EXTERNAL AUDITOR; WE'RE GOING FROM INTERNAL TO EXTERNAL.
GOOD AFTERNOON. I'M DEBORAH SPAULDING, ASSISTANT GENERAL MANAGER OF.
NO, IT IS AFTERNOON. GOOD AFTERNOON.
ALL RIGHT. SO I'LL START OUT BY GIVING SOME BACKGROUND AND CONTEXT ABOUT THE ROLE OF THE FINANCE COMMITTEE IN SELECTING THE PARK DISTRICT'S EXTERNAL AUDITOR.
SO THE BOARD OPERATING GUIDELINES IN THIS CASE DESCRIBE THAT THE INDEPENDENT AUDIT OF THE PARK DISTRICT SHALL BE RENDERED AND PUBLISHED BY A VERIFIED CPA, AND THAT THE FINANCE COMMITTEE HAS A ROLE IN THIS PROCESS OF INDEPENDENT AUDITOR SELECTION, AND THAT IT NEEDS TO BE DONE THROUGH A COMPETITIVE RFP
[01:40:02]
PROCESS. SO EVERY FIVE YEARS, THE FINANCE DEPARTMENT TAKES THIS TASK ON ON BEHALF OF REALLY THE FINANCE COMMITTEES NEED TO HAVE THIS DONE, AND IT'S ALSO A BEST PRACTICE IN GFOA TO HAVE REGULAR RFP PROCESS. SO OUR TERM WITH OUR EXISTING AUDITOR WAS COMING TO A CLOSE, AND SO WE DID CONDUCT THIS RFP PROCESS, AND DISTRIBUTED THE RFP ON MAY 10TH.WE RECEIVED FOUR PROPOSALS, AND THEN WE CONVENED A TEAM OF FINANCE STAFF THE AUDIT MANAGER, ASSISTANT FINANCE OFFICER AND CFO, AND WE CONDUCTED INTERVIEWS WITH ALL FOUR OF THOSE FIRMS. WE SCORED THE FIRMS BASED ON THEIR RELEVANT EXPERIENCE, THEIR WORK APPROACH, THEIR SCHEDULING, AND THEN RESPONSES TO HYPOTHETICAL QUESTIONS AND SITUATIONS, AND THEN WE PERFORMED A REFERENCE CHECK ON THE HIGHEST SCORING FIRM.
MAZE HAS A STRONG BACKGROUND SERVING MANY OTHER AGENCIES THROUGHOUT CALIFORNIA.
THEY HAD VERY STRONG ANSWERS TO OUR SCENARIOS, DEMONSTRATING AN UNDERSTANDING OF THE PARK DISTRICT'S NEEDS, AND PART OF THE REASON THAT THEY ARE ABLE TO DO THAT IS THAT THEY ACTUALLY SERVED AS OUR AUDITORS APPROXIMATELY 15 YEARS AGO.
SO I BELIEVE THE FIRST YEAR THAT I CAME TO THE PARK DISTRICT WAS THEIR FINAL TERM SERVING AS THE PARK DISTRICT'S AUDIT FIRM AND SO WE ARE VERY FORTUNATE TO HAVE AMY MEYER, WHO'S ACTUALLY HERE WITH US TODAY.
SHE'S A CPA. SHE'S A PARTNER AND SHAREHOLDER WITH MAZE, AND SHE IS PART OF THE TEAM THAT WAS PROPOSED TO SERVE AS OUR AUDIT TO SERVE AS THE AUDIT TEAM FOR THE PARK DISTRICT, AND SO SHE HAD THAT EXPERIENCE ALREADY OF HAVING WORKED HERE AND AUDITED US IN THE PAST, AND SO WAS ABLE TO BRING THAT UNDERSTANDING TO HER ANSWERS.
SO OUR REQUEST IS THAT THE BOARD FINANCE COMMITTEE RECOMMEND TO THE FULL BOARD OF DIRECTORS A CONTRACT WITH MAZE AND ASSOCIATES ACCOUNTING CORPORATION TO SERVE AS THE INDEPENDENT EXTERNAL AUDITOR FOR THREE YEARS.
OH. IT'S NOT MOVED AHEAD HERE, AND NOW THERE'S.
THERE'S A ZOOM UPDATE THAT'S HAPPENING.
HANG ON. LET ME TRY AND SHARE MY SCREEN AGAIN.
ALL RIGHT. OKAY, SO WE ARE ASKING THAT THE FINANCE COMMITTEE RECOMMEND TO THE FULL BOARD OF DIRECTORS A CONTRACT WITH MAZE AND ASSOCIATES ACCOUNTING CORPORATION TO SERVE AS OUR INDEPENDENT EXTERNAL AUDITOR FOR THREE YEARS, AND THIS WOULD BE BEGINNING THE END OF 2024.
SO WE ARE FINISHING UP THE 2023 AUDIT RIGHT NOW WITH OUR CURRENT AUDIT FIRM, BROWN ARMSTRONG, AND SO THE END OF THIS YEAR WOULD BE THE FIRST YEAR THAT MAZE WOULD SERVE AS OUR AUDIT FIRM. SO THAT'S A THREE YEAR CONTRACT WITH THE OPTION OF TWO ADDITIONAL ONE YEAR EXTENSIONS, AND I'D BE HAPPY TO TAKE ANY QUESTIONS, AND AGAIN, WE HAVE AMY MEYER HERE FROM MAZE AND ASSOCIATES.
OKAY. DO WE HAVE ANY QUESTIONS? WITH OUR CURRENT FIRM, BROWN ARMSTRONG, WHAT WAS THEIR CONTRACT? WAS IT A THREE YEAR CONTRACT? SO THIS YEAR, LAST YEAR AND THE YEAR BEFORE, SO OR NOT THIS YEAR.
WE'RE VERY HAPPY WITH BROWN ARMSTRONG'S WORK, BUT OF COURSE, YOU KNOW, IT IS GOOD TO CHANGE AUDIT FIRMS AS WELL, AND THEN MY NEXT QUESTION, I THINK I READ THIS IN THE BOARD OPERATING GUIDELINES, BUT AND I KNOW WE TALKED ABOUT THIS WHEN WE WERE TALKING ABOUT THE PENSION ACTUARIAL SERVICES, ABOUT HOW IT IS GOOD TO CHANGE PROVIDERS, YOU KNOW, YOU KNOW, EVERY, YOU KNOW, A CERTAIN NUMBER OF EVERY YEARS, YOU KNOW, YOU DON'T WANT TO BE USING THE SAME PROVIDER FOR 25 YEARS, FOR EXAMPLE, AND I THINK I SAW ON THE BOARD OPERATING GUIDELINES THAT WE DO HAVE A BEST PRACTICE OR POSSIBLY EVEN A REQUIREMENT THAT WE CHANGE OUR EXTERNAL AUDITOR. YES.
DO YOU KNOW WHAT THAT TIME FRAME IS IT TEN YEARS OR IS IT? MY RECOLLECTION, I DON'T HAVE IT IN FRONT OF ME, AND I CAN GO BACK AND LOOK AND GET THIS IN WRITING BUT THE REQUIREMENT IS THAT WE DO AN RFP REGULARLY, BUT I DON'T KNOW THAT IT SAYS A TIME PERIOD OR THAT WE HAVE TO CHANGE PROVIDERS.
[01:45:02]
I THINK IT IS A BEST PRACTICE THOUGH.I KNOW FOR ME PERSONALLY, I DO LIKE TO SEE, YOU KNOW, CHANGES IN TERMS OF THE, YOU KNOW, AUDITORS THAT WERE WORKING WITH OR, YOU KNOW, EVEN THE IN THE CASE OF THE PENSION ACTUARIAL SERVICES, WHICH I KNOW WE HAD TALKED ABOUT A FEW MONTHS AGO, I THINK IT'S VERY HELPFUL FOR US BECAUSE IT'S JUST IT'S NICE TO HAVE A DIFFERENT, YOU KNOW, SET OF EYES, DIFFERENT METHODOLOGIES, DIFFERENT REVIEW PRACTICES, AND SO I THINK THIS IS VERY REASONABLE TO THREE YEARS PLUS TWO YEARS WITH A NEW FIRM, BUT NOT SO NEW SINCE THEY HAVE WORKED WITH US BEFORE, AND I KNOW I'VE SEEN MAZE AND ASSOCIATES REPORTS FOR OTHER PUBLIC ENTITIES, OTHER MUNICIPALITIES OR OTHER SPECIAL DISTRICTS.
OKAY. THANK YOU, AND DEE, ANY.
THANK YOU. SO WHEN IS THE FINANCE ENTERPRISE GOING TO BE STARTING FOR THE PARK DISTR ICT? SO THE ARE YOU TALKING ABOUT THE RFP THAT WE'RE DOING FOR A NEW ENTERPRISE RESOURCE PLANNING SYSTEM? YEAH SO YOU'LL HEAR IN THE I BELIEVE IT'S THE NEXT AGENDA ITEM.
LET ME SEE. YES, IT'S THE VERY NEXT AGENDA ITEM.
YOU'LL HEAR MORE ABOUT THE TIMELINE FOR THAT PROCESS, AND REALLY THE I DON'T WANT TO GET TOO FAR AHEAD OF THINGS, BUT REALLY THE FIRST STEP IS LIKE LOOKING AT OUR NEEDS, DOING A NEEDS ASSESSMENT, AND SO WE SHOULDN'T CONSIDER IT A FOREGONE CONCLUSION THAT WE ARE GOING TO GET A DIFFERENT FIRM AND HAVE TO DO A NEW ERP IMPLEMENTATION.
IT'S VERY POSSIBLE THAT WILL BE THE OUTCOME, BUT THAT'S PART OF THE NEEDS ASSESSMENT IS LOOKING AT, YOU KNOW, WHAT DO WE HAVE, WHAT ELSE IS OUT THERE AND WHAT DO WE NEED AND CAN THE CURRENT PROVIDER MEET THOSE NEEDS.
OKAY, AND THEN IT SOUNDS LIKE THAT'S PART OF THE SCOPE OF MAZE.
IF THEY GET THE CONTRACT, THAT'S WHAT THEY'RE GOING TO BE OVERSEEING.
SO MAZE WOULD SERVE AS OUR EXTERNAL AUDIT FIRM.
SO THEY ARE LOOKING AT OUR TRANSACTIONS THROUGHOUT THE YEAR.
SO THEY'RE REVIEWING THEY COME IN AT YEAR END.
THEY DO AN AUDIT PROCESS TO LOOK AT ALL OF THE TRANSACTIONS THAT HAVE BEEN RECORDED.
SORRY. SORRY FOR THE CONFUSION.
NO WORRIES, NO WORRIES. I WAS ON THE WRONG PAGE.
I THINK YOU'VE GOT A GOOD A GOOD PROCESS AND LOOK FORWARD...
OKAY, GREAT. I'M HAPPY TO SEE HOW THIS IS TURNED OUT, AND I THINK IT'S GREAT THAT WE CAN HAVE CHANGE BUT YET HAVE SOME FAMILIARITY IN THE SAME FIRM, AND SO THAT'S REALLY IMPORTANT TO ME TOO.
SO YEAH, I DON'T HAVE ANY QUESTIONS ON THIS.
DO WE HAVE ANY PUBLIC COMMENTS FOR THIS? NO PUBLIC COMMENT.
NO PUBLIC COMMENTS. SO WE AGAIN WE WILL NEED A MOTION FOR THIS.
EXCUSE ME. IF YOU COULD MOVE YOUR MICS CLOSER, TOO? WE'VE GOTTEN REQUESTS.
THANK YOU. REAL QUICK, IF MAZE IS HERE, WOULD YOU LIKE TO JUST SHARE A FEW COMMENTS WITH US? YOU DON'T HAVE TO IF YOU DON'T WANT TO, THOUGH.
OKAY. THAT'S SOMETHING THAT THE CHAIR SHOULD DO.
YOU SHOULD GO THROUGH ME TO DO THAT.
GOOD AFTERNOON. I'M AMY MEYER WITH MASON ASSOCIATES, AND AS THE ASSISTANT GENERAL MANAGER MENTIONED, I'M PROPOSED TO BE THE ENGAGEMENT PARTNER ON THIS AUDIT, SO I'D BE IN CHARGE OF THE OVERALL AUDIT PROCESS.
I'VE BEEN WITH THE FIRM FOR OVER 30 YEARS.
YES, I WAS ON THE AUDIT WAY BACK WHEN ALL THOSE YEARS AGO, AND SO WE'RE LOOKING FORWARD TO THIS OPPORTUNITY TO BE WITH YOU AGAIN, AND THE ONE I WANTED TO COMMENT ON, YOUR QUESTION ABOUT AUDIT FIRM ROTATION.
[01:50:08]
PARTNER ROTATION AFTER SIX YEARS.WE DON'T DO EVERYTHING THE SAME.
SO THAT'S SOMETHING THAT THE STATE REQUIRES.
YES, AND SO WE'LL ALWAYS WE'LL WORK WITH THE DISTRICT.
IF OUR CONTRACT IS APPROVED, WE'LL WORK WITH THE DISTRICT AND DO THE ANNUAL AUDIT AS YOU DO, AND PROVIDE PRESENTATIONS TO THE FINANCE COMMITTEE AND THE BOARD AS NECESSARY ALONG THE WAY. ALL RIGHT? ALL RIGHT. THANK YOU.
SO STAND BY FOR THE MOMENT OF SUSPENSE WHEN WE VOTE ON THIS.
[CHUCKLING] YES. ALL RIGHT, SO MOTION TO APPROVE.
I'M HAPPY TO MAKE A MOTION TO APPROVE.
OKAY, AND A SECOND? I'LL SECOND.
SECOND IS HERE. ALL IN FAVOR? AYE. OPPOSED? CARRIES UNANIMOUSLY.
THERE YOU GO. ALL RIGHT, AND AT THIS POINT, I'D LIKE TO TAKE A BREAK UNTIL 12:30.
OKAY. WE ARE BACK, AND WE ARE MOVING TO ITEM FOUR F, WHICH IS RECOMMENDATION TO AUTHORIZE AWARD OF A CONTRACT FOR CONSULTING SERVICES FOR ENTERPRISE RESOURCE PLANNING, SYSTEM ASSESSMENT AND SELECTION TO SDI PRESENCE, LLC IN THE AMOUNT OF $87,945. GREAT.
GOOD AFTERNOON BOARD FINANCE COMMITTEE.
KATIE DIGNAN, ASSISTANT FINANCE OFFICER, HERE TO PRESENT THIS ITEM.
SO IN BACKGROUND, IN SEPTEMBER OF 2022, THE PARK DISTRICT BEGAN DEVELOPMENT OF OUR STRATEGIC PLAN FOR INFORMATION TECHNOLOGY. A DRAFT OF THAT PLAN WAS DELIVERED IN NOVEMBER OF 2023, AND ONE OF THE TOP RECOMMENDATIONS WAS THAT WE NEEDED TO IMPROVE THE DISTRICT'S ENTERPRISE RESOURCE PLANNING SYSTEM.
WE ISSUED A REQUEST FOR PROPOSAL ON MARCH 28TH, SOLICITING QUALIFIED FIRMS TO PERFORM A NEEDS ASSESSMENT FOR AN ANTICIPATED ERP REPLACEMENT, DRAFT SOLICITATION, DRAFT AN RFP SOLICITATION.
WE RECEIVED SIX PROPOSALS IN RESPONSE TO OUR RFP ON APRIL 26TH.
AFTER REVIEWING THE SIX, WE SHORTLISTED TO TWO TOP FIRMS AND THEN WE INCLUDED A REPRESENTATIVE FROM HR TO COME AND CONDUCT INTERVIEWS WITH THE TOP TWO FIRMS. WE INTERVIEWED THEM BOTH AND THEN COMPLETED REFERENCE CHECKS AND REVIEWED, ASKED THEM TO SUBMIT A SAMPLES OF THEIR NEEDS ASSESSMENT REPORTS, WHICH COMMITTEE MEMBERS REVIEWED, AND WE ENDED UP RECOMMENDING THAT THE AWARD OF THE CONTRACT GO TO SDI PRESENCE.
SDI PRESENCE HAS EXTENSIVE EXPERIENCE IN PERFORMING THESE TYPES OF ASSESSMENTS.
THEY HAD OVER 50 AGENCIES SIMILAR IN SIZE TO OURS THAT THEY HAVE CONDUCTED BEFORE.
THEY HAD AN ACCOMPLISHED TEAM THAT THEY WERE PROPOSING PROJECT MANAGE THIS, THAT, AND WHEN CHECKING THE REFERENCES, THEY WERE ALL VERY POSITIVE AND IN INDICATED THEY WOULDN'T BE ABLE TO GET THROUGH THIS IF THEY DIDN'T HAVE THEM PART OF THEIR TEAM.
SO WHAT'S NEXT? IF THIS IS APPROVED? IT WOULD BE FIVE PHASES OF IMPLEMENTATION OVER TEN MONTHS.
SO AS DEB MENTIONED, A LITTLE BIT OF PREVIEW OF THIS IS WE DO A NEEDS ASSESSMENT.
SO WE BASICALLY MEET WITH EVERY DIVISION AND DEPARTMENT THAT TOUCHES FINANCE ENTERPRISE AND FIGURES OUT LIKE WHAT THEIR NEEDS ARE, WHAT OUR CURRENT GAPS ARE, WHAT ARE THE WAYS WE'RE DOING OUR PROCESSES NOW, WHAT ARE THE OPPORTUNITIES FOR IMPROVEMENT, AND THEN ASSESS CAN WE MAKE CHANGES AND UPGRADES TO OUR EXISTING SYSTEM? OR DO WE NEED TO GO OUT AND GET A NEW SYSTEM? SO THAT WOULD BE AN EIGHT WEEK PROCESS, AND WE'D BE PROVIDED WITH A REPORT AS A DELIVERABLE THAT WE WOULD ANALYZE AND DETERMINE, YOU KNOW, IF WE'RE READY TO IF WE WANT TO MOVE FORWARD WITH SOLICITING FOR A NEW ERP SYSTEM, AND THEN THEY WOULD NEED THREE WEEKS TO DEVELOP THAT RFP.
[01:55:06]
EVALUATION AND SELECTION, AND THEN FOUR WEEKS FOR THEM TO TAKE THE PLAN THAT CAME FROM WHOEVER WE ENDED UP SELECTING AND MERGE IT WITH THE PARK DISTRICT'S AVAILABLE RESOURCES, AND COME UP WITH AN ACTION PLAN TO IMPLEMENT OVERALL IN KIND OF LOOKING AT OTHER AGENCIES, THESE PROGRAMS WILL TAKE OVER TWO YEARS TO ACTUALLY, YOU KNOW, IMPLEMENT ON IF EVERYTHING GOES TO PLAN IF WE DO GO DOWN THIS ROUTE.THE FIXED FEE FOR ALL TASKS IS 87,945 AND WE DID AS PART OF THE BUDGET THIS YEAR ALREADY BUDGET FUNDS FOR THIS ACTIVITY.
SO THAT IS WHAT WE ARE REQUESTING.
SO THE REQUEST IS THAT THE BOARD FINANCE COMMITTEE RECOMMEND THE FULL BOARD OF DIRECTORS TO AWARD OF A CONTRACT FOR CONSULTING SERVICES FOR ERP ASSESSMENT AND SELECTION TO SDI PRESENCE LLC IN THE AMOUNT OF 87,945, AND I'LL OPEN THAT TO QUESTIONS.
I THINK WHAT THE GENERAL CONSENSUS AROUND WOULD BE IS THE GOOD NEWS IS WE'RE GETTING A NEW SYSTEM.
THE BAD NEWS IS WE'RE GETTING A NEW SYSTEM.
A NEW ACCOUNTING SYSTEM FOR A SPECIAL DISTRICT.
I WASN'T INVOLVED, BUT GOING THROUGH A NEW PURCHASING SYSTEM, AND, YOU KNOW, THEY.
I'M NOT GOING TO JINX YOU, BUT, YOU KNOW, IT'S HARD TO DO, YOU KNOW, AND LET'S JUST PUT IT THAT WAY.
SO AND IT'S CHANGE AND THERE'S GOING TO BE GRUMBLING ABOUT IT, BUT YOU KNOW I MEAN MY GOSH 2000.
WHAT IS THAT DOS BASED SYSTEM.
I MEAN YOU KNOW IT'S TWO 2000, YOU KNOW.
SO IT'S NOT THE ORIGINAL 2000 SYSTEM, BUT YEAH, IT'S THEY'VE BEEN BOUGHT OUT AND WE'VE UPGRADED.
SO YEAH. SO WE HAVE BEEN DOING UPGRADES ALONG THE WAY.
ALL RIGHT. I JUMPED TO CONCLUSION.
I APOLOGIZE FOR THAT, BUT ANYWAY HERE WE ARE NOW ABOUT TO TAKE A LEAP.
SO DO WE HAVE ANY QUESTIONS OR COMMENTS ON ON THIS? NO, JUST A COMMENT THAT WE NEED.
I GUESS MY QUESTION IS, ARE WE CURRENTLY MAINTAINING OUR OWN SERVER FOR THIS? ARE WE DO WE HAVE THIS, YOU KNOW, IS IT MORE LIKE A CLOUD BASED ERP AT THE PRESENT MOMENT, AND THEN I GUESS WHEN WE GO OUT TO REVIEW THIS, WILL WE REVIEW, YOU KNOW, BOTH OPTIONS.
HI, DAVE RUSTING, CHIEF INFORMATION OFFICER.
YES. IT IS CURRENTLY CLOUD BASED.
IN THE EVALUATION, THEY'LL BE LOOKING AT ALL THE PROVIDERS.
MOST PROVIDERS HAVE MOVED TO CLOUD BASED SOLUTIONS, BUT WE WILL LOOK AT EVERYTHING BASED ON THE NEEDS AND ASSESSMENT FOR THE DISTRICT, AND THEN I KNOW WE DON'T HAVE A LOCAL PREFERENCE PURCHASE POLICY, BUT BEING HERE IN THE SAN FRANCISCO BAY AREA, CERTAINLY THERE ARE MANY COMPANIES, EVEN WITHIN OUR PARK DISTRICT AREA OF ALAMEDA AND CONTRA COSTA COUNTIES AND I DON'T KNOW IF THAT'S SOMETHING THAT COULD BE INCLUDED IN THIS REVIEW OF OPTIONS, BUT THERE ARE A LOT OF BENEFITS TO CONSIDERING A COMPANY THAT'S BASED LOCALLY, AND SO I'M JUST GOING TO LEAVE IT THAT; I'M NOT GONNA GET INTO ANY SPECIFICS RIGHT NOW, BUT THAT IS SOMETHING TO CONSIDER IN REGARDS TO THIS PARTICULAR PROPOSAL, BUT OTHERWISE I THINK THIS IS STRAIGHTFORWARD, AND CERTAINLY I SUPPORT THIS IDEA.
IS THERE A CYBERSECURITY PIECE TO THIS? YES. AS PART OF THE REQUIREMENTS AND ASSESSMENT, THERE'S A SECURITY MODEL IN PLACE.
THERE'S ONE TODAY FOR OUR FINANCE SYSTEM AND HR SYSTEM THAT WE HAVE TODAY.
THE SAME THING. THOSE REQUIREMENTS WILL BE ACTUALLY REASSESSED AS PART OF ANY ASSESSMENT OF ANY SOLUTIONS OUT THERE, AND THEN UNDERSTANDING HOW THAT'S IMPLEMENTED BECAUSE WHEN WE CHANGE THIS MAY INVOLVE PROCESS CHANGE, AND SO WHEN YOU CHANGE YOUR PROCESSES AND THINGS LIKE THAT, THEN YOU HAVE TO MAKE SURE THE SECURITY MODELS REFLECT WHAT WE EXPECT THEM TO DO, AND THEN WHAT WE'RE REGULARLY, YOU KNOW, REQUIRED TO DO FROM AN AUDIT PERSPECTIVE AND SO FORTH.
I KNOW I REALLY LIKED THE SCHEDULE.
[02:00:02]
IT LOOKS LIKE A LOT OF THOUGHT WENT INTO THAT.FOUR WEEKS FOR THIS, THREE WEEKS FOR THAT 17 WEEKS.
I MEAN, THAT'S GOOD, AND YOU REALLY NEED THAT WHEN YOU HAVE SO MANY DIFFERENT STEPS.
DO WE HAVE ANY PUBLIC COMMENTS ON THIS? NO PUBLIC COMMENT. NO PUBLIC COMMENTS ON THIS.
THIS ONE? LET'S JUST SAY MOTION TO APPROVE.
YEAH, YEAH, I'M HAPPY TO MAKE THAT MOTION.
I'LL SECOND. OKAY. ALL IN FAVOR? AYE. OKAY. OPPOSED? CARRIES UNANIMOUSLY.
THAT'S RIGHT. I'M WITH YOU FOR THE NEXT SEVERAL ITEMS. OKAY, THERE YOU GO.
WELL, THAT'S EFFICIENCY, YOU KNOW, ELIMINATE THE TRANSIT TIME HERE GOING BACK AND FORTH.
ALL RIGHT. SO YEAH, THE NEXT ONE IS RECOMMENDATION TO AUTHORIZE THE CONSOLIDATION OF UNAPPROPRIATED MEASURE AA PROJECT AREA ALLOCATIONS INTO SEPARATE METRO AREA ALLOCATIONS.
KATIE DIGNAN ASSISTANT FINANCE OFFICER WITH FINANCE AND MANAGEMENT SERVICES.
SO IN 1988, WE HAD THE MEASURE AA BONDS WERE APPROVED IN THE AMOUNT OF 225 MILLION. THEY'RE ALMOST COMPLETELY EXPENDED, AND I'LL GO INTO MORE DETAILS IN MY LATER PRESENTATION OF THE CURRENT STATUS, BUT WE HAVE APPROXIMATELY 4.6 MILLION REMAINING IN UNAPPROPRIATED FUNDS, AND THIS IS MAINLY DUE TO THE LOCATION RESTRICTIONS AND THE AVAILABILITY OF APPROPRIATE PROJECTS.
IN OCTOBER OF 2011, THE BOARD OF DIRECTORS AUTHORIZED CONSOLIDATION OF REMAINING LOCATION BALANCES INTO THE METRO AREAS FOR BALANCES UNDER 150,000, BUT THAT'S STILL WE'RE STILL HAVING THESE UNAPPROPRIATED FUNDS THAT ARE STILL JUST SITTING WITH THESE PROJECTS, AND WE HAVEN'T BEEN ABLE TO MOVE THEM FOR MANY YEARS. AT THE BOARD WORKSHOP IN APRIL 2023, YOU ALL DISCUSSED THIS, AND THERE WAS GENERAL CONSENSUS TO CONCUR WITH THE RECOMMENDATION THAT ALL THE REMAINING UNAPPROPRIATED FUNDS BE TRANSITIONED AND CONSOLIDATED INTO THE THREE METRO AREAS.
WE'VE ALREADY CONSOLIDATED THE DIABLO METRO ACCOUNT AS IT'S BELOW 150,000, AND YOU CAN SEE THE LOCATIONS THAT WE HAVE IN SOUTH METRO AND WEST METRO, AND SO BY CONSOLIDATING THIS REMAINING FUNDING, IT'LL JUST PROVIDE ADDITIONAL FLEXIBILITY FOR LAND ACQUISITION AND ASSIST THE PARK DISTR ICT IN MOVING FORWARD WITH EXPENDITURES AND CLOSURES OF THE MEASURE AA PROGRAM.
SO THIS SIMPLY WILL JUST GIVE US EASIER ACCESS TO THE FUNDS SO WE CAN QUICKLY MOVE AT EXPANDING THEM, BECAUSE IT'S NOW BEEN, YOU KNOW, 20 YEARS PLUS OF US HOLDING ON TO THESE FUNDS.
OKAY. WELL, THANK YOU SO MUCH FOR THAT.
ANY QUESTIONS OR COMMENTS? JUST ONE IS WITH THE POSSIBLE ACQUISITION OF IS THAT RIGHT? YEAH, THERE'S AN OPPORTUNITY HERE TO USE THESE FUNDS THERE.
IF THE BOARD, YOU KNOW, WE COULD TAKE THAT FORWARD TO THE BOARD TO USE THOSE FUNDS TO, AND THEN IF SOMETHING WERE TO FALL IN OUR LAPS , ANY OF THESE MEASURES, WE WOULD BE ABLE TO USE THESE FUNDS FOR THAT? YES. GREAT.
YOU COULD EASILY USE THEM FOR ACQUISITION ACQUISITION PROJECTS IN THOSE METRO AREAS.
THANK YOU. ALL RIGHT, AND OLIVIA.
YEAH. SO BUT THAT WOULD ONLY BE THE WEST METRO? THAT'S CORRECT.
WELL, NO, BUT I ALSO KNOW THAT IF WE CONSOLIDATE THEN IT DOES KIND OF, YOU KNOW, WITH THE PROJECTS LISTED HERE, YOU KNOW, WE HAVEN'T COMPLETED THE DEL VALLE TO SHADOW CLIFFS TRAIL, FOR EXAMPLE, AND IF WE CONSOLIDATE THIS AND WE DECIDE THAT WE DO NEED MONEY FOR OYSTER BAY, IT IS POTENTIAL THAT, YOU KNOW, ALL THE MONEY WOULD THEN GO TO OYSTER BAY AND NOT BE USED FOR THE UNFINISHED PROJECTS THAT ARE LISTED WITHIN THE METRO.
SO THAT'S ANOTHER OPPORTUNITY TO KNOW THAT WE DO HAVE ACQUISITION FUNDING STILL REMAINING IN WW.
[02:05:08]
OKAY. I DON'T HAVE ANY ANY ADDITIONAL INPUT HERE OR QUESTIONS, BUT LOOKS GOOD.THE ONLY THING I GUESS I WOULD SAY IS I WISH WE COULD SPEND THIS MONEY FASTER, YOU KNOW? AND I THINK IT'S A FUNCTION OF WE DON'T HAVE ENOUGH CAPACITY TO PUSH PROJECTS THROUGH, AND THAT'S ONE OF THE THINGS THAT, THAT I'M GOING TO BE LOOKING AT CLOSELY, AS A DIRECTOR IS HOW DO WE DO THAT.
YEAH. I MEAN, THIS PROBLEM OF DESIGNATING MONEY IN CERTAIN AREAS THAT WE ADDRESSED THAT.
THE BOARD OF DIRECTORS ADDRESSED THAT ISSUE, THIS ISSUE IN FOR WW.
SO WE WON'T HAVE THIS LEFTOVER MONEY HANGING AROUND.
YEAH. WE HAVE A LOT MORE DISCRETION OVER THE FUTURE BOARD WILL HAVE A MORE DISCRETION TO SO THAT WE DON'T WE'RE NOT SITTING ON THIS BECAUSE WE LEARNED SOMETHING.
YEAH. SO ARE THERE ANY COMMENTS ON THIS ONE? NO PUBLIC COMMENT. WHERE IS EVERYBODY TODAY? IT'S SUCH A NICE DAY.
ALL RIGHT, SO WE'RE INSIDE AN AIR CONDITIONING.
AS SOON AS WE FINISH, YOU CAN ALL GO OUT.
ALL RIGHT, SO I'M LOOKING FOR A MOTION FOR THIS.
MOVED. SECOND? I'M NOT SURE I'M GOING TO SECOND BECAUSE I STILL WANT TO UNDERSTAND THIS A LITTLE BIT MORE.
I THINK I'M GOING TO ACTUALLY NOT SECOND.
ALL IN FAVOR I OPPOSED I'M GOING TO OPPOSE.
NO. OKAY. TWO TO MOTION CARRIES, 2 TO 1.
ALL RIGHT, NOW WE'RE ON TO NUMBER OF INFORMATIONAL ITEMS SO WE DON'T HAVE ANY MORE MOTIONS TO MAKE.
[Informational Items]
THIS IS ITEM FIVE A THE CAPITAL FINANCE UPDATE ON MEASURE CC AND MEASURE F, AND HERE WE ARE AGAIN AWAY.SO JUST TO START OFF, LET'S LOOK AT THE MEASURE CC, AND FF BOUNDARY MAP.
IT EXTENDS FROM AS NORTH AS POINT PINOLE GOING DOWN TO OYSTER BAY.
THESE WERE MEASURE CC AND MEASURE FF ARE SPECIAL PARCEL TAXES.
AS OF DECEMBER 31ST, 2023, THE DISTRICT HAS RECEIVED $47.9 MILLION OF REVENUE, AND WE CONTINUE TO RECEIVE LITTLE BITS OF REVENUE FROM DELINQUENT PROPERTY TAXES.
AS OF JULY 2024, 48 MILLION HAS BEEN ALLOCATED.
THERE WAS AN OVER AN APPROPRIATION OF 74,386, BUT THE WAY WE'RE GOING TO BE DEALING WITH THIS IS AS PROJECTS ARE CLOSED AND WE RECEIVE MORE FUNDING, THEN IT'LL GET RECTIFIED AND HOPEFULLY BY THE TIME THAT THE PROJECT IS ALL FUNDS ARE EXPENSED WILL BE BALANCED EQUALLY.
TO DATE, WE'VE SPENT 44.8 MILLION AND WE HAVE ABOUT 3.2 MILLION OF MEASURE CC FUNDS REMAINING.
71 OF THE 84 PROJECTS THAT WE COMMITTED TO HAVE BEEN COMPLETED, AND THE REMAINING THE MAJOR REMAINING PROJECTS ARE FUEL MANAGEMENT FUNDING THAT'S TIED TO THE CONSTRUCTION OF TIDEWATER DAY USE AREA AT MLK, JUNIOR SHORELINE IMPROVEMENTS AT MILLER KNOX FOR BOTH THE BAY TRAIL EXTENSION AND KELLER BEACH.
THE POINT POINT MELODY TRAIL EXTENSION, AS WELL AS POINT PINOLE VISITOR CENTER.
SO I'VE PROVIDED UPDATES OF ALL PROJECTS, AND REMAINING BALANCES ARE HIGHLIGHTED IN EXHIBIT A.
SO THAT WAS MY UPDATE ON MEASURE CC, AND NOW I'LL MOVE TO MEASURE F APPROVED BY OVER 85% OF THE VOTERS IN THE COMMUNITY FACILITIES DISTRICT IN 2018, AS I SAID, AND IT WAS A CONTINUATION OF MEASURE CC.
THE TAX LEVY BEGAN IN 2020 AND IS ESTIMATED TO GENERATE ABOUT 3.3 MILLION PER YEAR UNTIL 2040.
THE FUNDING IS COMMITTED TO THE FOLLOWING AREAS.
PUBLIC SAFETY AND IT ACTUALLY SHOULD BE WILDFIRE PROJECTION.
ENVIRONMENTAL CONSERVATION AND STEWARDSHIP.
[02:10:01]
BAY TRAIL EXTENSION, LAKE CHABOT REPAIR AND UPGRADE KELLER BEACH.AS I SAID, WE HAVE 11.59 FULL TIME POSITIONS INITIALLY IDENTIFIED FOR MEASURE FF FUNDING IN 2024, OVER SIX FULL TIME POSITIONS WERE FUNDED, AND RIGHT NOW, DEPARTMENTS ARE DETERMINING WHAT ADDITIONAL POSITIONS ARE NEEDED FOR 2025, AND WE'LL PUT FORWARD AS PART OF THE BUDGET PROCESS, BECAUSE WE INITIALLY BUDGETED THESE PROJECTS AND THEN WE DIDN'T HAVE A NEED FOR THEM AT THAT POINT IN TIME AT THESE LOCATIONS, AND SO NOW WE'RE WAITING FOR THIS 2025 BUDGET PROCESS, AND BUT THIS FUNDING IS AVAILABLE FOR THAT.
SO NOW I'LL JUST MOVE INTO SOME PHOTOS OF PROJECTS UNDERWAY.
SO WE HAVE THAT WAS BOTH FUNDED BY CC AND FF.
WE HAVE OUR FUELS MANAGEMENT GRAZING PROGRAM.
TIDEWATER PUBLIC ACCESS AND IMPROVEMENTS.
POINT MOLATE BAY TRAIL AND MEASURE FF, WE HAVE FUELS MANAGEMENT, WHICH ACTUALLY SUPPORTS THE CREWS.
THAT'S DOING A LOT OF THIS WORK, AND THEN WE'VE COMPLETED WATER BOTTLE REFILL STATIONS AT MARTIN LUTHER KING JUNIOR REGIONAL SHORELINE AND ROBERT W CROWN MEMORIAL STATE BEACH.
SO THAT'S MY UPDATE ON MEASURE F AND CC AND SO OPEN IT UP IF YOU HAD ANY QUESTIONS RELATED TO THOSE.
ARE THERE ANY QUESTIONS? PRETTY STRAIGHTFORWARD.
WE'RE TRYING TO COME UP WITH SOME BUT WE CAN'T SEEM TO BECAUSE YOU DID SUCH A GREAT JOB AND THANKS FOR YOU KNOW I THINK SOME OF THOSE RENDERINGS OR I HAVEN'T SEEN THEM BEFORE. SO I CAN'T REMEMBER HAVING SEEN KELLER BEACH.
YEAH, WE HAD A TOUR OUT THERE, I THINK, RIGHT BEFORE YOU GUYS STARTED.
GO AHEAD. COMMENT, AND MAYBE IT TURNS INTO A QUESTION.
YOU KNOW I THINK, YOU KNOW, WHEN I HEAR THESE PRESENTATIONS ABOUT, YOU KNOW, MEASURES CC AND FF AND, YOU KNOW, CERTAINLY ALSO ON THE PAC, I BELIEVE WE HAVE SOME, YOU KNOW, CITIZEN OVERSIGHT DUTIES AS PAC MEMBERS, AND SO I KNOW, YOU KNOW, JOHN AND I, WE WERE ON THE PACK FOR MANY YEARS MYSELF PERSONALLY I THINK ALMOST EIGHT YEARS.
SO, YOU KNOW, EVERY TIME I HEAR THIS PRESENTATION, I THINK THE ONE ONE OF THE DATA POINTS THAT'S REALLY IMPORTANT THAT I THINK ABOUT IS, YOU KNOW, THE STAFFING THAT WE HAVE HERE ON PAGE 36 IN OUR REPORT, AND THEN I THINK YOU HAD IT ON THE SLIDE OR MAYBE NOT, I DON'T REMEMBER.
YES. OKAY. YOU DID, BECAUSE YOU KNOW, THAT'S PRETTY SIGNIFICANT.
RIGHT. SO WE'RE LOOKING AT 11.59 FULL TIME EMPLOYEES, AND I THINK SOMEHOW BEING ABLE TO SHARE THAT STORY, IF WE'RE ABLE TO GET TO, YOU KNOW, PERCENTAGE OF TOTAL EMPLOYEES AND ALSO HOW THIS IS HOW THESE MEASURES ARE ABLE TO HELP US, YOU KNOW, ADD SERVICES AND YOU KNOW, BE ABLE TO PROVIDE THE PARK EXPERIENCE AT THESE SPECIFIC PARKS WITHIN THE MEASURE CC, FF AREA.
I THINK IT'S IMPORTANT COMPONENT OF THE STORY, ESPECIALLY.
I KNOW THAT THERE'S SOME CONVERSATION.
I BELIEVE AT OUR NEXT BOARD MEETING, WE WILL REVIEW SOME OF THE POLLING IN REGARDS TO A POTENTIAL PARK DISTRICT WIDE PARCEL TAX, AND I THINK THAT, YOU KNOW, THESE MEASURES HELP US ALSO PROVIDE A STORY OF WHAT WE'VE BEEN ABLE TO DO WITH THIS TYPE OF FUNDING.
I MEAN, THE REASON WHY WE WENT WITH THE WITH THIS MEASURE CC AND MEASURE F IS BECAUSE WE TRIED THE DISTRICT WIDE PARCEL TAX, I THINK, TWICE AND JUST BARELY MISSED BOTH TIMES, AND SO WE LOOKED AT, YOU KNOW, WHICH VOTER SECTIONS WOULD PASS SOMETHING, AND THIS WAS IT.
IT'S BEEN VERY SUCCESSFUL, AND I COULD KICK MYSELF AND DIRECTOR CORBETT MYSELF, WE KICK OURSELVES BECAUSE WE RECOMMENDED AND ALSO OUR CONSULTANT THAT WE HIRED TO RUN THE CAMPAIGN TO INCREASE THAT TO $2, WE KICK OURSELVES.
I MEAN, THE NUMBERS ARE PRETTY FAVORABLE WITH JUST WITH JUST FOR THE $1, IT WAS OFF THE CHARTS, BUT FOR $2, IT WAS LIKE 74%. IT WAS LIKE, AND YOU ONLY NEEDED, YOU KNOW, YOU ONLY NEEDED TWO THIRDS, RIGHT?
[02:15:06]
SO YEAH, WE MISSED OPPORTUNITY BECAUSE WHEN YOU LOOK AT THE WHEN YOU LOOK AT THE NUMBER OF POSITIONS THAT WERE FUNDING, YOU KNOW, AS WE PAY OUR EMPLOYEES BETTER AND BETTER THAT CUT INTO THE OTHER PROJECTS.I MEAN, SO I ALSO WANT TO COMMENT, YOU KNOW, YES, PAYING OUR EMPLOYEES A GOOD PACKAGE IS IMPORTANT, BUT I ALSO WILL SAY THAT WHAT WAS IT SINCE 2004 WHEN THE INITIAL ONE WAS PASSED? IS THAT WHAT I HAD SEEN? YOU KNOW, 2004.
YES. THANK YOU. THE COST OF LIVING IN THE EAST BAY HAS CERTAINLY ALSO INCREASED A LOT.
SO YOU KNOW, THERE IS ALSO THAT CORRELATION IN TERMS OF COST OF YOU KNOW, SALARY AND BENEFITS.
YEAH. DEFINITELY WANT TO KEEP UP.
YES. GO AHEAD. I WAS GOING TO ADD ONE.
SURE. LIKE MAYBE CLARIFYING FOR PEOPLE WHO HAVEN'T BEEN HERE FOR THE WHOLE TIME.
YEAH BECAUSE THE PARCEL TAX IS $12 PER DWELLING AND 8.28 PER DWELLING UNIT WITH MULTIFAMILY.
YEAH. WHAT WE HAVE, I THINK WE COULD HAVE DONE IT.
OF COURSE. HINDSIGHT. HINDSIGHT IS 2020, RIGHT? WELL, YOU KNOW DOLLARS ARE GOOD, BUT POSITIONS ARE EVEN BETTER.
SO THAT'S KIND OF WHAT WE'RE DOING HERE IS WE'RE GETTING MORE, MORE EMPLOYMENT OUT THERE IN GOOD JOBS YOU KNOW, DOING THINGS THAT THE PUBLIC REALLY WANTS US TO DO.
SO LET'S THINK ABOUT THAT, TOO, BUT, YEAH YOU KNOW EMPHASIZING THAT, YOU KNOW, THIS PROGRAM WAS ABLE TO FUND FOLKS TO GO OUT THERE AND GET THINGS DONE, YOU KNOW, AND MAKE THOSE PARKS, KEEP THOSE PARKS AND, AND TRAILS AND TIP TOP SHAPE.
SO THAT'S SOMETHING TO KEEP IN MIND, AND DO WE HAVE ANY COMMENTS FROM THE PUBLIC ON THIS ONE.
NO PUBLIC COMMENT. NOT IN THIS ONE EITHER.
ALL RIGHT. SO YES, I'M LOOKING FOR A MOTION.
SO WE JUST THANK YOU FOR YOUR PRESENTATION AND YOUR WORDS, AND WE'LL MOVE RIGHT ON AS YOU CONTINUE TO STAND THERE FOR ITEM NUMBER FIVE B, WHICH IS CAPITAL FINANCE UPDATE ON MEASURE AA AND MEASURE WW BONDS.
SO HERE'S HOW THE SECTORS ARE DIVIDED, AND THE ALLOCATION OF FUNDING FOR MEASURE WW IS IS BASED ON THE WE'VE DONE IT BASED ON THE POPULATION DISTRIBUTIONS IN THOSE AREAS.
SO THIS DEPICTS THE DIABLO SECTOR SOUTH AND WEST METRO.
MEASURE AA AS TALKED ABOUT A LITTLE BIT AGO IS WAS APPROVED BY VOTERS IN 1988.
THE TOTAL AUTHORIZED WAS 225 MILLION IN CAPITAL BONDS, 25%.
WE STILL HAVE ABOUT 10.29 MILLION IN TAXABLE BONDS AND INTEREST EARNED REMAINING IN FUNDS.
WE JUST DISCUSSED APPROXIMATELY 4.6 MILLION OF THAT HAS IS REMAINING TO BE APPROPRIATED.
A QUICK SNAPSHOT OF HOW THE ORIGINAL AA PROGRAM ALLOCATION BY METRO AREA DIVIDE.
THAT'S REFLECTED IN THESE CHARTS.
IN TERMS OF OVERALL ALLOCATIONS BASED ON OUR ADJUSTED TARGETS AND WHAT'S APPROPRIATED TO DATE AS A COVERED THE WE STILL HAVE SOME APPROPRIATIONS AVAILABLE FOR THE SOUTH AREA AS WELL AS WEST, AND PRETTY MUCH THE MAJORITY OF THE DEVELOPMENT FUNDING HAS ALREADY BEEN APPROPRIATED, OR ABOUT 1%.
THE UNAPPROPRIATED FUNDS BY METRO, WE REVIEWED.
YOU CAN SEE WHAT'S AVAILABLE IN DIABLO, SOUTH METRO AND WEST METRO AND AGAIN TOTALING THE 4.6 MILLION, AND THEN IN TERMS OF INTEREST, THE TOTAL NET INTEREST EARNED TO DATE IS A LITTLE OVER 28.5 MILLION.
[02:20:09]
AA PROJECT AREA, AND SO OUR PLAN IS, AS WE COME FORWARD WITH THE 2025 BUDGET, TO RECOMMEND APPROPRIATION OF THESE FUNDS.MOVING ON TO MEASURE WW, IT'S A 500 MILLION CAPITAL BONDS FROM 22,008 WAS WHEN VOTERS APPROVED US ISSUING THIS THESE BOND FUNDS.
25% WAS ALLOCATED FOR LOCAL GRANT PROGRAM AT 125 MILLION.
KATY. HORNBECK COVERED THAT STATUS OF THAT PROGRAM.
WE HAVE 75% FOR DISTRICT CAPITAL PROJECTS, WHICH IS MORE.
SO WHAT I'LL FOCUS ON TODAY, 375 MILLION WAS ALLOCATED FOR THAT.
WE'VE ISSUED A TOTAL OF 300 MILLION.
80,000,000 IN 2009 '13 AND '17, 60,000,000 IN 2022, AND OF THE ALLOCATIONS FROM '17 AND 2022, THIS INCLUDED 30 MILLION IN CERTIFIED GREEN BONDS.
SO IN TERMS OF ALLOCATIONS AND APPROPRIATIONS, AS OF JULY 2024, WE HAVE APPROPRIATED ABOUT 162.3 MILLION FOR PARK DISTRICT BASED ON THE 2020 CENSUS.
THE APPROPRIATION ALLOCATIONS BY METRO SHOULD BE 27%.
FOR SOUTH WEST, WE'RE AT 38% AND DIABLO 35%.
WHERE WE STAND RIGHT NOW IS WE HAVE APPROPRIATED OF THE 42% OF FUNDS APPROPRIATED THUS FAR, WE WERE MAINLY FOR DIABLO AT 45%, SOUTH AT 23 AND WEST AT 32.
HAS DISTRIBUTION A LITTLE DEEPER DIVE INTO OUR CURRENT APPROPRIATIONS, BREAKING IT OUT BY ACQUISITION AND DEVELOPMENT.
THE DIFFERENCE THAT WE'RE SEEING IN THE DISTRICT ALLOCATION VERSUS THE APPROPRIATION FOR MULTI METRO AREA DEVELOPMENT PROJECTS INCLUDED IN THE DISTRICT CATEGORY EXCEEDED ORIGINAL TARGETS DUE TO BOARD AUTHORIZED TRANSFERS TO SF BAY TRAIL, BAY WATER TRAIL, AND URBAN CREEKS AREAS.
WHEN THIS MEASURE, WW WAS PASSED AND CAME TO THE BOARD IN THE BEGINNING, THERE WAS THE ABILITY FOR THE BOARD TO ADJUST FUNDINGS BETWEEN ACQUISITION AND DEVELOPMENT BASED ON PRIORITY PROJECTS, BUT STILL LOOK AT THE OVERALL METRO AREA DISTRIBUTION WHEN MAKING THOSE DECISIONS.
SO THAT'S TO ACCOUNT FOR THESE DIFFERENCES, AND 80.8 MILLION IS APPROPRIATED FOR ACQUISITION AND 81.5 FOR DEVELOPMENT PROJECTS.
WE'VE EXPENDED 253.4 AS OF JULY 2024, AND WE'RE AVERAGING ABOUT 15 MILLION A YEAR IN EXPENDITURES.
IN YOUR PACKET, I'VE PROVIDED THE DETAILS OF ALL THE UNAPPROPRIATED FUNDINGS AS YOUR EXHIBIT B, AND SO CONSOLIDATING THAT UP JUST SO YOU GET THIS QUICK SNAPSHOT OF WHAT'S LEFT TO BE APPROPRIATED.
IN DIABLO, WE HAVE ABOUT 62.2 MILLION IN THE SOUTH METRO AREA.
IN WEST WE HAVE 68 AND THEN IN DISTRICT WIDE 21.7.
THE MAJORITY OF THESE FUNDS ARE AVAILABLE FOR ACQUISITION, AND THEN IN OUR CONTINGENCY WE HAVE 20.8 MILLION, AND SO THE TOTAL AMOUNT REMAINING IN MEASURE WW IS 214.5 MILLION.
NOW TO GO THROUGH JUST SOME SNAPSHOTS.
THIS MAP I WANTED TO SHARE OF WW ACQUISITIONS.
SO THAT'S WHAT THIS MAP IS SHOWING, IS HOW THE ACQUISITIONS HAVE GONE THUS FAR FOR THE CONTRIBUTIONS FROM WW THE MAJOR ACQUISITION PROJECT THAT OCCURRED SINCE LAST YEAR WAS THE FOR RANCHO PINOLE WAS THE OAK HILL PARK PROPERTY, SO WE USED BOTH MEASURE AA AND WW ACQUISITION FUNDS FOR THIS ACQUISITION, AND THEN I'LL HIGHLIGHT A COUPLE OF DEVELOPMENT PROJECTS THAT ARE UNDERWAY.
WE HAVE AT BRIONES THE LAFAYETTE STAGING AREAS UNDER CONSTRUCTION.
YOU SEE THE NEW RESTROOM AND PARKING LOT IMPROVEMENTS, STAGING AREA IMPROVEMENTS AT OYSTER BAY.
[02:25:03]
HERE'S SOME RECENT PHOTOS OF THE FILL THAT WE'VE IMPORTED AS PART OF PHASE ONE OF THE OYSTER BAY SHORELINE RESTORATION PROJECT.AT COYOTE HILLS, WE HAVE THE NEW ENTRY STATION WITH THE KIOSK AND PARKING LOT AND PICNIC AREA, AND THEN WE HAVE ANOTHER MAJOR PROJECT THAT WAS FUNDED WITH DEVELOPMENT PROJECTS THAT FINISHED THIS YEAR WAS MCCOSKER CREEK RESTORATION.
SO THAT CONCLUDES MY PRESENTATION AND UPDATE OF MEASURE AA AND WW AND I OPEN IT UP FOR QUESTIONS.
ALL RIGHT. DO WE HAVE ANY QUESTIONS? NO QUESTIONS. NO QUESTIONS THERE.
YOU KNOW, EVERY TIME WE TALK ABOUT MEASURE WW, I ALWAYS BRING UP MURRAY TOWNSHIP, AND I NOTICED IT WASN'T REALLY FULLY HIGHLIGHTED IN THE FIRST MAP THAT YOU HAD SHOWED, BUT CERTAINLY, YOU KNOW, MURRAY TOWNSHIP IS NOT INCLUDED AS PART OF MEASURE WW, AND DO YOU ACTUALLY GO BACK TO THAT MAP? BECAUSE I WANT TO MAKE SURE I'M MAKING THE CORRECT STATEMENT.
I THINK IT'S LIKE THE VERY FIRST.
YEAH. SO HERE WE DON'T REALLY SEE MURRAY TOWNSHIP I GUESS CALLED OUT.
RIGHT. OKAY, AND SO THEN MY QUESTIONS ARE REALLY SPECIFIC SPECIFICALLY TO THIS, BECAUSE WE DO HAVE IT AS PART OF OUR SOUTH METROPOLITAN SECTOR IN TERMS OF THE MAP, AND FROM WHAT I UNDERSTAND, THERE ARE SOME MEASURE WW FUNDS THAT COULD POTENTIALLY BE AVAILABLE FOR PROJECTS IN MURRAY TOWNSHIP, BUT IT'S NOT A LARGE AMOUNT OF FUNDS I THINK AND WE CAN REVIEW THAT ANOTHER TIME.
SO I THINK AT SOME POINT I WOULD LIKE FOR US TO MAYBE SIT DOWN AND JUST PUT TOGETHER MAYBE LIKE A 1 TO 2 PAGE DOCUMENT ABOUT MURRAY TOWNSHIP SPECIFICALLY ONLY BECAUSE WHEN I EYEBALL THE MAP AND MAYBE THIS ALSO MIGHT BE GOOD TO VERIFY WITH SOMEONE IN GIS.
I BELIEVE MURRAY TOWNSHIP IS APPROXIMATELY 25% OF ALAMEDA COUNTY LAND AREA, AND THAT'S JUST ME LOOKING AT A MAP, AND SO THAT'S REALLY IMPORTANT WHEN WE'RE THINKING ABOUT LAND ACQUISITION, RIGHT, THAT WE HAVE ABOUT 25% ESTIMATED.
THAT'S NOT PART OF OUR MEASURE WW PROGRAM, AND IT IS ALSO NOT A HEAVILY POPULATED AREA EITHER.
AT THE SAME TIME, IT IS WHERE THERE IS A LOT OF OPEN SPACE POTENTIAL, AND THEN THAT SAID, YOU KNOW, I'LL KEEP IT TO WHAT WE HAVE HERE IN THIS PRESENTATION, YOU KNOW, WHEN WE'RE TALKING ABOUT POPULATION.
SO AND I DON'T HAVE THE SLIDES IN FRONT OF ME SO I CAN'T REFERENCE THE SLIDE NUMBERS, BUT ON PAGE 50, IN THE PACKET WHERE WE'RE LOOKING AT POPULATION INCREASES AND DECREASES, YOU KNOW, ONE OF MY QUESTIONS IS, YOU KNOW, WHEN WE'RE TALKING ABOUT THE SOUTH METRO WHERE MURRAY TOWNSHIP IS LOCATED IN OUR DISTINCTION, YOU KNOW, ARE WE INCLUDING THE MURRAY TOWNSHIP POPULATION IN THIS OR ARE WE NOT? IS ONE QUESTION THAT I HAVE, AND JUST FOR THE RECORD, YOU KNOW, MURRAY TOWNSHIP INCLUDES ALL OF THE CITY OF LIVERMORE AND THEN EVERYTHING EAST OF THE CITY OF LIVERMORE AND UNINCORPORATED ALAMEDA COUNTY.
SO THAT WOULD BE SOMETHING I'D BE CURIOUS TO SEE, AND THEN I KNOW SO I SEE CITY OF DUBLIN IS INCLUDED IN THE DIABLO SECTOR, AND CITY OF DUBLIN IS TRICKIER, RIGHT, BECAUSE THAT'S WHERE WE'VE SEEN I THINK IT'S BEEN NAMED, YOU KNOW, THE NUMBER ONE CITY IN THE STATE OF CALIFORNIA IN TERMS OF POPULATION GROWTH, AND IF ANYONE IS FAMILIAR WITH HOW THE CITY OF DUBLIN HAS CHANGED IN TERMS OF DEVELOPMENT, YOU CAN SEE IT JUST FROM DRIVING ON 580.
IN TERMS OF THAT POPULATION GROWTH, I THINK IN TERMS OF OUR WARDS WITH THE 2020 CENSUS, YOU KNOW, IT, I BELIEVE, YOU KNOW, ONE OF MY HYPOTHESES IS THAT THE GROWTH OF POPULATION IN THE CITY OF DUBLIN DID CHANGE SOME DYNAMICS WHERE YOU KNOW, WARD FIVE DID BECOME SMALLER IN TERMS OF LAND AREA BECAUSE OF THE POPULATION GROWTH, BUT ONE OF THE CHALLENGES, AND I THINK THIS IS SOMETHING WE SEE IN SOME OF THE OTHER WARDS.
I THINK WARD FOUR IS A VERY GOOD EXAMPLE AS WELL, WHERE YOU START TO HAVE, YOU KNOW, A LOT OF THE LAND AREA BEING USED TO DEVELOP HOUSING.
IT THEN MAKES IT DIFFICULT IN TERMS OF LARGE LAND ACQUISITIONS, AND THEN IT MAKES IT MORE EXPENSIVE.
EVEN IF WE WANT TO DO SOMETHING LIKE HAVE A CONNECTING TRAIL OR YOU KNOW, HOW DO WE PROVIDE THAT OPEN SPACE? I THINK THAT'S JUST A CHALLENGE. I'M LEAVING THIS AS MORE OF A RHETORICAL QUESTION, BUT WHEN WE'RE THINKING ABOUT YOU KNOW, THESE CHANGES IN DEVELOPMENT AND POPULATION, YOU KNOW,
[02:30:06]
HOW CAN WE ADDRESS HAVING BOTH THAT, YOU KNOW, LOCAL PARK NEAR THESE POPULATION DENSITIES BUT THEN ALSO KEEPING IN MIND THAT, YOU KNOW, THERE IS ALL THIS OPEN SPACE POTENTIAL IN PLACES LIKE MURRAY TOWNSHIP, BUT WE DON'T HAVE THE MEASURE WW FUND.NO NEED TO RESPOND TO THAT, BUT THIS IS A REALLY GREAT PRESENTATION.
SO THANK YOU FOR PROVIDING THIS.
I THINK IT'S ALWAYS IMPORTANT FOR US TO BE REVIEWING YOU KNOW THESE TWO BOND MEASURES AND THE STATUS OF EACH ONE, BUT I DO I WOULD LIKE TO GET AN ANSWER, AND IT DOESN'T HAVE TO BE TODAY ABOUT THE SOUTH METRO POPULATION.
IF WE ARE INCLUDING MURRAY TOWNSHIP AND SOME OF OUR CALCULATIONS HERE.
DEFINITELY, WE'LL LOOK INTO THAT AND LET YOU KNOW.
JUST A QUESTION FOR DIRECTOR SANWONG.
SO WHAT IS THE HISTORY OF MURRAY TOWNSHIP AND WHY ISN'T IT PART OF THE PARK DISTRICT? WE ANNEXED MURRAY TOWNSHIP AT ONE POINT TO BE A PART OF EAST BAY REGIONAL PARK DISTRICT, AND THERE WAS AN AGREEMENT IN PLACE THAT WHEN MURRAY TOWNSHIP WAS ANNEXED. SO, AS YOU KNOW, WITH THE HISTORY OF EAST BAY REGIONAL PARK DISTRICT, IT ORIGINALLY STARTED MORE, YOU KNOW, WITHIN THIS AREA, AND I BELIEVE IT KIND OF ACTUALLY TRACKS FAIRLY CLOSELY TO MEASURE CC MEASURE F PARCEL TAX AREA IN TERMS OF THE ORIGINAL EAST BAY REGIONAL PARK DISTRICT.
YOU KNOW, 90 YEARS AGO, IN 1934 WHEN WE STARTED, AND THEN OVER TIME, WE ANNEXED EACH AREA ACROSS THE TWO COUNTIES, ALAMEDA AND CONTRA COSTA COUNTY, AND WITH MURRAY TOWNSHIP SPECIFICALLY THERE'S THE LIVERMORE AREA RECREATION PARKS LA RECREATION AND PARKS DISTRICT AND LARPD, IT'S LIVERMORE AREA.
SO IT'S NOT JUST CITY OF LIVERMORE, IT IS EASTERN ALAMEDA COUNTY, AND SO THERE WAS AN AGREEMENT OF SOME SORT IN PLACE, ALTHOUGH I THINK IT MIGHT HAVE BEEN MORE OF A HANDSHAKE AGREEMENT BECAUSE I DON'T THINK WE HAVE AN ACTUAL DOCUMENT OUTLINING THE AGREEMENT, BUT THERE WAS IN THE SPIRIT OF WHATEVER THIS AGREEMENT WAS THAT, YOU KNOW, LARPD REALLY WANTED TO, YOU KNOW, MANAGE EFFORTS IN THE MURRAY TOWNSHIP AREA, AND SO THAT'S WHY IT WAS EXTINGUISHED, BUT THEN ALSO THE ORIGINAL MEASURE AA I BELIEVE WHEN THAT WENT THROUGH, I DON'T THINK MURRAY TOWNSHIP HAD BEEN ANNEXED AT THAT TIME INTO EAST BAY REGIONAL PARK DISTRICT.
SO IT WAS ANNEXED BETWEEN MEASURE AA AND MEASURE WW AND I BELIEVE AND THEN WHEN MEASURE WW IN 2008 CAME FORWARD, IT WAS MORE STRAIGHTFORWARD TO SAY THIS IS A CONTINUATION OF MEASURE AA, AN EXTENSION, AND SO BECAUSE OF THAT DECISION THAT CONTINUED TO EXCLUDE MURRAY TOWNSHIP TO BE A PART OF MEASURE AA, PLEASE FEEL FREE TO CORRECT ME ON ANY OF THAT.
YOU'RE CORRECT IN TERMS OF WHY MURRAY TOWNSHIP WAS NOT INCLUDED IN WW.
VERY GOOD. SO YEAH, I DON'T HAVE ANY ANY ANYTHING TO ADD THERE.
DO WE HAVE ANY COMMENTS FROM THE PUBLIC ON THIS.
OKAY. WELL THANK YOU SO MUCH FOR THAT.
THANK YOU. ANOTHER ANOTHER GREAT PRESENTATION, AND WE'LL MOVE ON TO ITEM SIX.
[Announcements]
ANNOUNCEMENTS. ANY ANNOUNCEMENTS ANYWHERE ALONG THE WAY DOWN THE LINE, UP THE ROAD, AROUND THE CORNER? NO? OKAY. I GUESS I HAVE ONE THING MAYBE I'LL ADD HERE.I DID HEAR FROM A MEMBER OF THE PAC FINANCE SUBCOMMITTEE ABOUT THAT AND KIND OF WHAT THE SCHEDULE IS IN TERMS OF THEIR MEETINGS AND THEIR REVIEW OF SOME OF OUR DIFFERENT YOU KNOW, FINANCIAL REPORTS AND DOCUMENTS.
SO IF YOU HAVEN'T ALREADY HEARD FROM THAT PERSON, I JUST WANTED TO MENTION THAT BECAUSE FROM WHAT I UNDERSTAND, THERE HADN'T BEEN LAST TIME I SPOKE TO THAT PERSON THERE HADN'T BEEN ANYTHING ON THE SCHEDULE, AND SO THERE IS INTEREST IN MAKING SURE THAT'S SOMETHING THAT CONTINUES.
YEAH. I DON'T KNOW IF, CAN I RESPOND TO THAT? YES. OKAY. SO THE YES, OUR AUDIT DOES GO TO THE PAC, I THINK.
I THINK THIS IS WHAT THE COMMENT I HAD NOT HEARD THIS, SO THANK YOU.
WE HAD SOME STAFFING ISSUES, AND SO IT IS GOING TO BE ON THE PAC AGENDA AS SOON AS IT'S COMPLETED.
THANK YOU. ALL RIGHT, AND THE LAST ITEM IS ADJOURNMENT, AND AT 1:16.
* This transcript was compiled from uncorrected Closed Captioning.