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ALL RIGHT. GOOD MORNING. GOOD MORNING. IT'S STILL MORNING, ONE AND ALL.
[Roll Call]
THIS IS THE FINANCE COMMITTEE MEETING OF THE BOARD OF DIRECTORS OF THE EAST BAY REGIONAL PARK DISTRICT.WE'RE MEETING ON WEDNESDAY, MARCH 12TH, AND GETTING UNDERWAY JUST PAST 11 A.M..
IF THE RECORDING CLERK, DEBORAH FULLER, COULD TAKE THE ROLE OF THE COMMITTEE DIRECTOR.
WAESPI HERE. DIRECTOR. MERCURIO HERE. CHAIR. COFFEY HERE.
PARK DISTRICT STAFF COORDINATORS IN THIS MEETING INCLUDE.
ASSISTANT GENERAL MANAGER DEBORAH SPAULDING HERE.
GENERAL COUNSEL LYNNE BOURGAULT HERE. TODAY'S MEETING IS BEING HELD PURSUANT TO THE BROWN ACT.
STAFF IS PROVIDING LIVE AUDIO AND VIDEO STREAMING.
MEMBERS OF THE PUBLIC WISHING TO MAKE A PUBLIC COMMENT MAY DO SO BY PROVIDING A COMMENT IN PERSON IN THE MEETING, JOINING LIVE VIA ZOOM WITH A LINK PROVIDED ON THE AGENDA LOCATED ON THE PARK DISTRICT WEBSITE.
IF THERE ARE NO QUESTIONS ABOUT THE MEETING PROCEDURES, WE WILL BEGIN.
[Approval of Minutes]
ALL RIGHT. AND THE FIRST ITEM ON OUR AGENDA FOR BOARD ATTENTION IS APPROVAL OF THE MINUTES.THESE ARE THE BOARD FINANCE COMMITTEE MINUTES FOR NOVEMBER 2524.
IS THERE A MOTION TO APPROVE THE MINUTES? SO MOVED.
SECOND. IT HAS BEEN MOVED AND SECONDED. AND I BELIEVE IT'S OKAY TO VOTE, EVEN IF WE WEREN'T HERE UNDER THE BASICS OF PARLIAMENTARY PROCEDURE, BECAUSE WE'RE SIMPLY ACKNOWLEDGING THE EXISTENCE OF THE MINUTES.
SO WITH THAT, ALL IN FAVOR, SAY AYE. AYE. ANY OPPOSED? NO. NO. NO. OPPOSITION. SO WE HAVE ADOPTED THE MINUTES.
DO WE HAVE ANY REQUESTS FOR PUBLIC COMMENT? NO PUBLIC COMMENT.
ALL RIGHT. SO WE MOVE TO ITEM FOUR ACTION ITEMS.
[Action Items]
AND THE FIRST ACTION ITEM ON THIS MORNING'S AGENDA IS TO CONSIDER THE RECOMMENDATION TO THE BOARD OF DIRECTORS BY THIS COMMITTEE TO APPROVE ACCOUNTING ADJUSTMENTS TO REFLECT THE DISPOSAL OF CAPITAL ASSETS WITH A BOOK VALUE OVER $25,000.THANK YOU. GOOD MORNING. I'M THE ACCOUNTING MANAGER.
SORRY, KIM. OKAY. LET ME TURN. OKAY. HELLO? CAN YOU HEAR ME? YEAH. OKAY. ALL RIGHT, LET ME GET THE SLIDE READY.
SORRY. THERE WE GO. OKAY. AGAIN. GOOD MORNING.
STARTING ON PAGE NINE OF YOUR PACKET, YOU'LL FIND A COMPREHENSIVE LIST OF THE DISPOSED ASSETS CATEGORIZED BY THE DISPOSAL METHOD, ALONG WITH THEIR RELATED BOOK VALUE. EACH OCTOBER, THE PARK DISTRICT CONDUCTS A PHYSICAL INVENTORY.
HERE ARE THE HIGHLIGHTS OF THE 2024 INVENTORY.
21 ASSETS WERE SOLD AT AUCTION, BRINGING IN PROCEEDS OF A LITTLE OVER $73,000.
14 ASSETS WERE DISPOSED OR RECYCLED FOR FULLY DEPRECIATED ASSETS WERE LISTED AS STOLEN OR MISSING, AND SEVEN ACRES OF LAND. APPROXIMATELY SEVEN ACRES OF LAND IN DANVILLE, CALIFORNIA WAS SOLD TO TRUMARK PROPERTIES.
ADJUSTMENTS TO FINANCIAL RECORDS FOR ASSETS WITH A BOOK VALUE EXCEEDING 25,000 REQUIRES BOARD REVIEW THIS YEAR, OR THAT IS IN 2024. I HAVE TWO ASSETS THAT MEET THIS CRITERION.
THE FIRST ITEM IS ROBERTS REGIONAL RECREATION AREA POOL, LOCATED IN THE OAKLAND HILLS OFF SKYLINE BOULEVARD. HERE IS A PHOTO OF THE POOL BEFORE THE RENOVATIONS.
AND AN AERIAL IMAGE SHOWCASING THE PROPERTY. ORIGINALLY BUILT IN 1954, THE POOL SERVED AS A RECREATIONAL FACILITY, AS WELL AS A VENUE FOR LIFEGUARD TRAINING, SWIM LESSONS, AND SWIM TEAM PRACTICES.
IT WAS A FIVE LANE POOL WITH A 150 PERSON CAPACITY, ABOUT 2400FT², HEATED YEAR ROUND,
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AND ATTRACTED AN AVERAGE OF 20,000 VISITORS ANNUALLY.THE NEED FOR RENOVATIONS DUE TO NONCOMPLIANCE WITH ADA STANDARDS, INEFFICIENT HEATING AND STRUCTURAL DAMAGE WAS PRESENTED TO THE BOARD IN AUGUST OF 2019. THE PARK DISTRICT CELEBRATED THE GRAND OPENING OF THE NEW POOL ON APRIL 27TH, 2020. FOR HERE ARE. HERE IS AN IMAGE OF THE NEW, NEWLY RENOVATED ROBERTS POOL. THE CAPACITY WAS INCREASED TO BE AN EIGHT LANE POOL WITH A LARGE SHALLOW AREA ALLOWING LAP SWIMMING AND SWIM LESSONS TO OCCUR SIMULTANEOUSLY. THE SQUARE FOOTAGE DOUBLED FROM 2400 TO 5700FT², AND NOW MEETS ADA COMPLIANT STANDARDS. IN MAY 2024, THIS PROJECT WAS AWARDED THE CALIFORNIA ASSOCIATION OF RECREATION AND PARK DISTRICTS AWARD OF DISTINCTION FOR OUTSTANDING RENOVATED FACILITY.
HERE IS AN IMAGE OF THE NEWLY RENOVATED POOL BEING ENJOYED BY MANY.
OUR SECOND ITEM IS THE SALE OF THE BURRELL PROPERTY.
WALNUT ORCHARD. ON MAY 4TH, 2021, THE BOARD AUTHORIZED THE SALE OF APPROXIMATELY SEVEN ACRE PARCEL OF LAND IN DANVILLE, CALIFORNIA, TO TRUMARK PROPERTIES. ESCROW CLOSED ON MARCH 27TH, 2024, FINALIZING THE TRANSACTION BETWEEN THE PARK DISTRICT AND THE DEVELOPER.
THE PROPERTY SOLD FOR 32 MILLION, AND THE PROCEEDS FROM THE SALE WERE USED TO COVER PREVIOUSLY INCURRED DEBTS, LOANS, INTEREST, ESCROW FEES, AND ATTORNEY FEES.
THE REMAINING FUNDS OF 21.9 MILLION WAS SET ASIDE IN A NEW SPECIAL REVENUE FUND TO SUPPORT THE DEVELOPMENT AND OPERATION OF FUTURE AGRICULTURAL PARK. THIS CONCLUDES MY PRESENTATION OF THE 2024 DISPOSAL OF CAPITAL ASSETS.
I AM CURRENTLY SEEKING RECOMMENDATION FOR THE DISPOSAL OF THESE TWO ITEMS. I'D BE HAPPY TO ANSWER ANY QUESTIONS IF YOU HAVE ANY.
THANK YOU. LET ME SEEK THE INPUT OF MY COLLEAGUES UP ON THE DAIS.
DIRECTOR MERCURIO. YES, THANK YOU FOR THAT. IT'S ALWAYS IT'S ALWAYS NICE TO TO RUN ACROSS THESE THESE PROJECTS THAT HAVE BEEN FINISHED IN SUMMARY FORM LIKE YOU'VE PRESENTED. AND IT KIND OF LIKE HELPS US TO TIE IT TOGETHER AND KIND OF LOOK BACK ON WHERE WE WERE AND HOW WE ENDED UP.
AND I KNOW THAT ROBERT'S POOL IS A GREAT. ALTHOUGH SOMEWHAT OF A SAGA.
IT DID EVENTUALLY GET THERE. BUT THE THE THE THE BURRELL PROPERTY.
I'M NOT REALLY UNDERSTANDING HOW THOSE NUMBERS COME OUT.
THAT YOU'RE SHOWING IN THE STAFF REPORT, YOU'RE SHOWING AS A LAND VALUE OF 11.9 MILLION.
BUT YET YOU I THINK YOU QUOTED 22.9 OR SOMETHING.
I DON'T UNDERSTAND THE RELATIONSHIP THERE. SO AGAIN, I'M.
I'M SORRY. THANK YOU. SO WHAT'S HAPPENING IN THIS PRESENTATION IS THAT I'M EXPLAINING ALL THE ITEMS THAT WE ARE WRITING OFF OF OUR BOOKS. AND SO THE EXTERNAL AUDITORS THAT WE HIRED ESTIMATED THAT LAND AT 11.9.
SO THE VALUE THAT I HAVE IN THE STAFF REPORT IS THE VALUE OF THE LAND THAT'S BEING WRITTEN OFF.
SO IT DOESN'T DRAW TO THE POINT OF THE SALE OR ANYTHING LIKE THAT.
IT'S TWO SEPARATE ITEMS. I DON'T KNOW, WE SOLD IT FOR MORE THAN IT WAS WORTH.
TOTALLY. THAT IS CORRECT. BUT THAT'S JUST CONFUSING TO ME BECAUSE I MEAN, I GUESS IT'S JUST THE ASSUMPTIONS THAT THEY MAKE ARE NOT BASED ON THE VALUE OF THE LAND AS CONDOMINIUMS OR WHATEVER IT IS.
OKAY. ALL RIGHT. SO WE DID. WELL, THAT'S THE BOTTOM LINE HERE.
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LITERALLY. OKAY. THANK YOU. OKAY. ANY MORE QUESTIONS? I DON'T HAVE ANY QUESTIONS ON THESE BIG WRITE OFFS, BUT ARE YOU GOING TO DO ANOTHER SECTION ON THE EQUIPMENT ASSETS THAT WE SOLD AT AUCTION AND THINGS LIKE THAT, OR WAS THIS JUST INCLUDED IN THE PACKET? IT'S ALREADY.YEAH, IT'S KIND OF INCLUDED IN THE PACKET. I MEAN, IF YOU'D LIKE TO KNOW. CAN I ASK A QUESTION? YES.
OF COURSE. YES. I GOT TO ASK THIS. WHAT IS A WHIZ BANG ANTIQUE GAY 90S POP? OH, NO. AND WHY DID. WHY WASN'T I AT THE AUCTION TO BUY THAT? I'LL HAVE TO GET BACK TO YOU ON THAT ONE. OH, OKAY.
SORRY. IT'S. I'M GLAD WE OWNED IT. AND I'M GLAD SOMEBODY PURCHASED IT OR.
WELL, NOBODY NOBODY PURCHASED IT. AND THEN JUST A PHILOSOPHICAL QUESTION.
I REMEMBER IN THE OLD DAYS I THINK A COUPLE OF TIMES WE COME TO HAVING EXCESS EQUIPMENT WHICH WE DON'T USE ANYMORE, SIMPLY BECAUSE I UNDERSTAND THE WRITING IT OFF AND WHATEVER THE WORD IS, YOU CALL IT.
BUT EILEEN TILLY HAD THE GREAT GOOD FORTUNE AND GOOD SENSE TO TAKE A PERFECTLY GOOD FIRE TRUCK THAT WE HAD JUST DEPRECIATED AND GIVE IT TO US. THAT'S CORRECT. AN AGENCY THAT WAS SMALL, RURAL, DIDN'T HAVE OUR OUR LARGESSE, AND I THOUGHT IT WAS A VERY EFFECTIVE WAY OF DOING THINGS. AND DO PHILOSOPHICALLY. PHILOSOPHICALLY, DO WE EVER DO THAT? I'M LOOKING SPECIFICALLY AT THE THE 2008 VACUUM TANKER TRUCK, 3000 GALLON TANKER TRUCK THAT ORIGINALLY WAS 189,000. AND I GUARANTEE YOU, I THINK I PURCHASED THAT.
AND THAT'S YOU BUY THAT TRUCK AND THEN YOU PAY ANOTHER 50,000 TO GET A TANK TO PUT ON THAT.
SO IT'S A VERY VALUABLE PIECE OF EQUIPMENT. PROBABLY COULD STILL WORK.
I UNDERSTAND OUR DEPRECIATION DEAL. BUT AT 189 AND WE ONLY SOLD IT FOR 6000.
IS THERE EVER ANY THOUGHT TO I KNOW IT'S MORE WORK, BUT IS THERE ANY THOUGHT TO SAY, WELL HERE'S THIS RURAL PARK DISTRICT SOMEWHERE THAT DOES HAVE CHEMICAL TOILETS AND DOES NEED THIS TYPE OF THING.
COULD WE OFFER IT TO THEM AT A AT A LESSER PRICE? IS THAT LEGIT? IS THAT MAKES SENSE? I THINK I THINK IT MAKES SENSE.
IS IT TOO DIFFICULT TO DO THAT? I DON'T KNOW ABOUT SELLING.
BUT I KNOW DONATIONS HAPPEN. YOU KNOW, JUST LIKE YOU WERE SAYING WITH THE FIRE TRUCK THAT WE I THINK IT WENT TO SONOMA COUNTY OR SOMETHING, A SMALL AREA. SO, I MEAN, I'M SURE WE'D LOVE TO RECYCLE, YOU KNOW? AND SURE, IT MAKES SENSE. I MEAN, THESE SOME OF THESE THINGS ARE NO LONGER USED FOR US, BUT FOR OTHER AGENCIES OR OTHER FOLKS.
I THINK THEY CAN RECYCLE THIS OR REUSE IT, IN FACT.
SO I HOPE WE CAN LOOK INTO IT AGAIN NEXT YEAR.
YES, I WILL DEFINITELY INQUIRE. THANK YOU. YEAH, I ONLY HAVE ONE QUESTION.
THAT IS, I GOOGLED THIS AND COULDN'T COULDN'T GET ANYTHING.
WHAT IS A GREGOR BOAT BOUGHT IN 1985? IT'S A IT'S AN ALUMINUM BOAT.
SO IT'S A TYPE THAT YOU ATTACH THE MOTOR TO. IT'S A SKIFF WITH AN OUTBOARD.
YES, EXACTLY. HOW DO YOU LOSE THAT? THAT, I DON'T KNOW.
BUT IN SPEAKING WITH THAT WAS OUT OF SHADOW CLIFFS, AND THEY WERE DOING THE INVENTORY.
THEY DIDN'T HAVE THAT NUMBER. JUST CURIOUS. IT'S FUN FACTS.
OKAY. SO I DON'T KNOW. BUT THEY DO MOVE THE BOATS BETWEEN DIFFERENT PARKS.
SO I THINK IN THE SHUFFLING IN MY MIND HASN'T COME UP ANYWHERE ELSE.
SO ALL RIGHT, I JUST COULDN'T FIGURE OUT THAT'S A SKIFF.
OKAY. I DON'T HAVE ANYTHING ELSE. IT'S A GOOD REPORT AND THOROUGH, AND I APPRECIATE IT.
THANK YOU. I'M STILL SEEKING. WE NEED A MOTION.
SO MOVED SECOND. AND A MOTION AND A SECOND. I'LL ASK.
ALL IN FAVOR SAY AYE. AYE. ANY OPPOSED? NO. OPPOSED.
WE'VE APPROVED ITEM FOUR A THANK YOU, THANK YOU.
ITEM FOUR B RECOMMENDATION TO THE BOARD OF DIRECTORS TO APPROVE THE INTERNAL AUDIT WORK PLAN FOR 2025 AND THE FINAL 2024 INTERNAL AUDIT RESULTS, MUCH OF WHICH I THINK YOU PRESENTED IN THE PACKET.
SO THANK YOU FOR THE THOROUGH BACKGROUND ON THE INTERNAL AUDIT RESULTS AT THE VARIOUS PARKS, ALL MANY OF WHICH WERE CASH HANDLING THIS THIS TIME AS, AS USUAL.
AND DAVID, YOU'RE PRESENTING. THANK YOU, SIR, THANK YOU.
AND DAVID SUMNER AS MANAGER FOR THE DISTRICT.
[00:15:01]
AND I APPRECIATE THE OPPORTUNITY TO TALK TO YOU DIRECTLY.EDITING, IN A NUTSHELL, IS COMPARING WHAT IS TO WHAT'S SUPPOSED TO BE.
IT REMAINS RELEVANT, VIBRANT, VISIONARY TODAY AS IT DID OVER 3000 YEARS AGO.
AUDITING IS A CORNERSTONE OF GOOD PUBLIC SECTOR GOVERNANCE.
IT'S ESSENTIAL FOR UPHOLDING THE PRINCIPLE OF ACCOUNTABILITY, TRANSPARENCY, INTEGRITY, EQUALITY AND PROVIDING SERVICES TO THE PUBLIC ETHICALLY, EFFICIENTLY AND ECONOMICALLY WITHIN THE BOUNDARIES OF SPECIFIC PROGRAMS. AUDITING AS A FORMAL PROFESSION STARTED WHEN OWNERSHIP AND MANAGEMENT OF ACTIVITIES WERE SEGREGATED.
MANAGERS WISH TO MONITOR PERFORMANCE, ATTAIN COMPLIANCE AND PLAN FOR FUTURE INITIATIVES TO ENSURE ACCOMPLISHMENT OF OWNER'S OBJECTIVES. IMPARTIAL AUDITORS HAVING KNOWLEDGE AND COMPETENCY IN GATHERING, EVALUATING AND REPORTING OF INFORMATION, MONITORING OF ACTIVITIES AND VERIFYING ACCURACY OF MANAGEMENT ASSERTIONS.
PROVIDE NEEDED. A TEST SERVICE THAT FOSTER GOAL OF PROTECTING CONSTITUENTS INTERESTS AND ASSIST INSTITUTIONS TO STAY ON COURSE. AUDITING IS ESSENTIAL TO GOVERNMENT ACCOUNTABILITY TO THE PUBLIC AND THE UNITED STATES.
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.
INTERNAL AUDIT STAFF PERFORM AN APPRAISAL FUNCTION THAT ASSISTS MANAGEMENT IN THE DESIGN IMPLEMENTATION AND MONITORING OF INTERNAL CONTROLS AND PROVIDES A TEST FUNCTION, A TEST AND ADVISORY SERVICES ABOUT ACCOUNTING AND FINANCIAL MATTERS.
INTERNAL AUDIT STAFF REVIEWS FUNCTIONALITY OF INTERNAL CONTROLS AND ASSESSING THE RELIABILITY BEFORE DECIDING TYPE AND EXTENT OF THEIR TESTING. INTERNAL AUDIT IS STILL COMPRISED OF TWO FULL TIME EMPLOYEES.
DURING 2024, WE HAVE COMPLETED TEN AUDIT PROJECTS, REVIEWED AND APPROVED 738 CONTRACTS, CONTRACT AMENDMENTS AND RFPS PREPARED DISTRICT ANNUAL FINANCIAL REPORT TO STATE COMPTROLLER.
EXAMINED ANNUAL COMPENSATION REPORT THAT GOES TO STATE COMPTROLLER.
WE PROVIDE TECHNICAL SUPPORT TO MANAGEMENT AND TRAINING TO STAFF ON AN AS NEEDED BASIS, AND PERFORM OTHER DUTIES AS ASSIGNED. SO THIS IS THE PROCESS FOR PERFORMING INTERNAL AUDITS.
INTERNAL AUDIT STAFF FIRST PERFORMS A FINANCIAL RISK ASSESSMENT AND PREPARES AN ANNUAL INTERNAL AUDIT WORK PLAN, WHICH IS SUBMITTED FOR THE ACCEPTANCE BY THE BOARD.
FOR EACH AUDIT PROJECT, WE IDENTIFY OBJECTIVES AND SCOPE OF THE EXAMINATION.
SEND A PLANNING MEMO TO THE MANAGEMENT STAFF, PERFORM AUDIT FIELD WORK.
ISSUE A DISCUSSION DRAFT OF THE AUDIT REPORT DETAILING ISSUES NOTED AND RESULTS.
DISCUSS AUDITING OBSERVATIONS AND RECOMMENDATIONS WITH THE STAFF AND REQUEST MANAGEMENT RESPONSE.
AND AT THE END, WE PREPARE THE FINAL AUDIT REPORT INCORPORATING MANAGEMENT RESPONSE FOR THE 2025 INTERNAL AUDIT WORK PLAN IS COMPRISED OF THE FOLLOWING PROJECTS WE WILL BE REVIEWING FIRE DEPARTMENTS ON-CALL FUEL MANAGEMENT.
SPECIALTY CONTRACTS. AS YOU KNOW, TO PREVENT A UNEXPECTED FIRE DISTRICT IS AN ONGOING BASIS, CLEANS UP THE FUEL MATERIAL AND ALL THAT, AND WE MAKE A SEVERAL $1 MILLION AGREEMENT WITH A SPECIFIC
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TREE TRIMMING COMPANIES AND ALL THAT. AND WITH THIS ADDED, WE WANT TO MAKE SURE THAT THE DISTRICT REALIZES THE BEST VALUE FROM THIS SERVICE.WE WANT TO REVIEW BOTTLED WATER, BOTTLED WATER, EXPENSES.
THERE ARE OCCASIONS THAT BECAUSE OF THE SITUATION OF THE.
LOCATION AND ALL THAT, THERE IS NEED FOR BOTTLED WATER.
WE WANT TO GO BEYOND THAT AND FIND OUT IF REALLY THE EXPENDITURES FOR WATER, BOTTLED WATER IS ABSOLUTELY NECESSARY IN ALL OCCASIONS. WE WILL BE REVIEWING CAMP ARROYO CONCESSION.
AS YOU RECALL, FORMERLY CAMP ARROYO WAS OPERATED BY YMCA.
AND THEN THEY CANCELED THEIR CONTRACT CONTRACT AFTER SEVERAL YEARS.
WE HAD AUDITED ACTIVITY AT THAT TIME, AND NOW THERE IS A NEW CONCESSIONAIRE THAT THEIR CONTRACT IS COMING UP PRETTY SOON, AND WE WANT TO REVIEW TO SEE HOW THEY ARE DOING.
THE OTHER AUDIT WOULD BE RAISING REVENUES. AGAIN, WE HAVE AUDITED RAISING REVENUES IN THE PAST.
THIS IS A REVENUE GENERATING ACTIVITY, ALTHOUGH IT'S ALSO CREATING OPPORTUNITY FOR REDUCTION OF FUEL FUEL MATERIALS THAT EXIST IN THE DISTRICT. VARIOUS LOCATIONS. AND WE WANT TO MAKE SURE THAT THE PEOPLE THAT ARE USING PARK DISTRICT LANDS ARE PAYING THEIR FAIR SHARE FOR THE GRAZING THAT IS TAKING PLACE IN THOSE LOCATIONS.
AS YOU HEARD BEFORE, A GLOBAL INTERNAL AUDIT STANDARDS HAVE CHANGED.
AND THIS YEAR, 2025 IS THE FIRST YEAR THAT IS REQUIRED.
IMPLEMENTATION IS REQUIRED. SO WE WILL BE UPDATING THE INTERNAL INTERNAL AUDIT CHARTER TO INCORPORATE REQUIREMENTS OF THE NEW GLOBAL STANDARDS OF INTERNAL AUDIT.
THE OTHER AUDIT THAT WE WERE ASKED TO PERFORM IS A REVIEW OF MANY GRANTS, AND I WILL PROVIDE MORE INFORMATION AFTER WE HAVE COMPLETED THIS IN THE MID-YEAR REPORT, WE WILL BE REVIEWING POINT ISABEL DOG WASH AND CAFE.
AS YOU KNOW, THIS IS A VERY POPULAR PLACE AND HEAVILY USED BY THE DOG OWNERS AND THE IT IS THE THIRD TIME WE ARE AUDITING THEM. THEY HAVE PERFORMED VERY, VERY WELL SO FAR AND IN THE PRECEDING AUDITS IT HAS BEEN PROVEN THAT THEY COMPLY WITH JUST ABOUT EVERY REQUIREMENT AND THEY MAKE GOOD MONEY OFF OF THEIR ACTIVITY, AND WE ARE VERY PLEASED WITH THEIR PERFORMANCE IN THE PAST.
ADDITIONALLY, AS YOU KNOW, WE EAST BAY REGIONAL PARK DISTRICT PROVIDES GRANTS TO VARIOUS LOCALITIES AND FOR VARIOUS PURPOSES THAT ARE RELATED TO OUR OBJECTIVES. AND WE WANT TO CONTINUE REVIEWING A ACCURACY OF THE REQUESTS THAT WE RECEIVE FOR FUNDING THOSE GRANTS. AND AS ALWAYS BEFORE INTERNAL AUDIT WOULD BE AVAILABLE TO PERFORM REVIEWS OF CONTRACTS AND RFPS AS NEEDED.
THERE ARE ONLY TWO NEW PROJECTS THAT I HAVE DONE AFTER OR COMPLETED AFTER THE MEDIA REPORT AND IF YOU NEED, I WILL GO THROUGH FURTHER EXPLANATION OF THE FINDINGS AND RECOMMENDATIONS.
IF NOT, WE CAN SKIP THAT. AND. BEYOND THAT, I WANT TO THANK GENERAL MANAGER FOR HER INITIATIVE TO ENFORCE COMPLIANCE OF THE STAFF WITH THE IMPROVEMENT MEASURES THAT ARE SUGGESTED AND BECOME APPARENT DURING OUR AUDITS, AND STAFF MEMBERS ARE PRESENT HERE IN CASE YOU HAVE ANY FURTHER QUESTIONS ABOUT THE CASH HANDLING AUDIT THAT HAS BEEN PERFORMED, AND I'M AVAILABLE TO EXPLAIN FURTHER INFORMATION IF YOU DO NEED.
WHETHER DISTRICT PROCESSES AND PROCEDURES AND INTERNAL CONTROLS ARE FUNCTIONING OR NOT, AND WHETHER I HAVE ADEQUATE RESOURCES AVAILABLE AND WHETHER WE ARE QUALIFIED TO PERFORM CERTAIN THINGS OR NOT, AND BASICALLY TELL YOU WHAT IS THE CONDITION.
SO IN THAT REGARD, I AM GLAD TO CONFIRM, CONFIRM THAT PARK DISTRICT SYSTEM OF INTERNAL CONTROL IS FUNCTIONAL, BUT WE DO NEED TO HAVE CONTINUOUS FINE TUNING OF IT AS WE GO ON.
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AT THIS POINT I'M REQUESTING IF AGM. OF OPERATION WOULD WANT TO SAY SOMETHING ABOUT CASH HANDLING, AUDITS, OR ANY OTHER STAFF MEMBER WOULD WANT TO PROVIDE YOU FURTHER INFORMATION ABOUT THE ACTIONS THAT ARE BEING TAKEN TO REMEDIATE THE ISSUES THAT HAVE BEEN RAISED AND AT YOUR SERVICE, IF THERE ARE ANY FURTHER QUESTIONS.THANK YOU. DAVID. YES, WE WE DID. IF IT'S ALL RIGHT WITH THE COMMITTEE, WE DID WANT TO HAVE A LITTLE BIT OF COMMENTARY ABOUT WHAT WE'RE WORKING ON WITH THE CASH HANDLING. SO THAT'S WHAT YOU'RE CERTAINLY. THANK YOU.
OKAY. VERY GOOD. HI. GOOD MORNING. LISA GOORJIAN, ASSISTANT GENERAL MANAGER OF OPERATIONS.
AND SO AS WITH OUR COMMITTEES SOMETIMES WE GET AHEAD OF OURSELVES.
SO NEXT WEEK AT THE OPERATIONS COMMITTEE, WE'RE GIVING A WHOLE PRESENTATION ON OUR CASHLESS HANDLING PILOT PROJECT THAT WE HAVE GOING ON. AND SO I DON'T WANT TO GO TOO MUCH INTO THE DETAILS, BUT WE'VE BEEN WORKING VERY CLOSELY WITH FINANCE AND WITH KATIE, SO I'M GOING TO TURN IT OVER TO HER AND SHE WILL GIVE YOU SORT OF THE FINANCE LENS.
BUT I ENCOURAGE YOU TO TUNE IN NEXT WEEK AT THE OPERATIONS COMMITTEE.
AND THEN WHAT I'VE BEEN WORKING ON IS IN TERMS OF CASH PICKUP IMPLEMENTING BRINKS CASH COURIER SERVICES AT DEL VALLE AND SHADOW CLIFFS. SO WE'RE IN THE PROCESS OF MOVING THAT FORWARD.
WE'VE EXECUTED A CONTRACT. THE SAFES HAVE BEEN DELIVERED.
SO THAT'S WHERE WE'RE AT RIGHT NOW WITH THAT. DO YOU GUYS HAVE ANY QUESTIONS? ANY QUESTIONS? SURE. YEAH, I THINK I THINK MY QUESTION IS FOR DAVID FOR HIS PART OF THE PRESENTATION.
YES, SIR. REGARDING THE GRAZING REVENUE THAT WE GET.
I'M. I'M SO WHAT YOU'RE LOOKING AT, I'M GOING TO SPECULATE HERE.
ARE YOU LOOKING FOR CONSISTENCY ACROSS DIFFERENT LEASES AROUND THE DISTRICT, OR.
I MEAN, WHAT EXACTLY ARE YOU LOOKING FOR? LET ME EXPLAIN.
STEWARDSHIP HANDLES GRAZING, CONTRACT CREATION, ENFORCEMENT AND REVENUE ASSESSMENT.
SO THE PRICE OF THE MEAT BASICALLY DETERMINES THE FEE THAT DISTRICT SHOULD BE CHARGING PER UNIT OF USE. RIGHT. AND DIFFERENT ANIMALS HAVE DIFFERENT AUM.
THAT IS A MEASURE OF HOW MUCH THE GRAZER WOULD BE PAYING FOR EACH OF THEIR ANIMALS.
SO THE CONTRACTS ARE STANDARD FORM, BUT THE NUMBER OF ANIMALS THAT THEY WOULD BE GRAZING WOULD CHANGE. AND AS I SAID, PRICE COULD BE CHANGING DEPENDING ON THE DEMAND FOR THE MEAT THROUGHOUT THE MARKET.
SO FROM YEAR TO YEAR OR FROM SEASON TO SEASON, THERE WOULD BE DIFFERENT PRICES.
AND WE WANT TO MAKE SURE THAT THEY ARE REPORTING ACCURATE NUMBER OF ANIMALS THAT WERE GRAZED AND CALCULATIONS REFLECT THE ACTUAL RATE. AND WE ALSO WANT TO MAKE SURE THAT THE BILLING IS ON TIME AND THE COLLECTION HAS HAPPENED AS THEY WERE EXPECTED TO.
SO THAT WAS YOU I SAW OUT THERE COUNTING COWS THAT WELL, I DON'T THINK THAT WE WOULD BE REALLY ABLE TO SPECIFICALLY OBSERVE, BUT I DO BELIEVE THAT A SCHOLARSHIP STAFF THEMSELVES AND THE PARK MANAGERS HAVE A HANDLE ON THE ISSUE.
WE GO AFTER THE FACT, IF YOU WILL, BUT WE WILL REVIEW THE DOCUMENTATION THAT THEY RETAIN.
AND THAT SHOULD BE SUFFICIENT TO PROVE OR NOT PROVE.
SO I GUESS WHAT I'M HAPPY TO HEAR IS IT KIND OF GOES BY A FORMULA.
IT'S NOT SOME SOMEBODY'S IMPRESSION OR SOME DEAL THAT THEY MADE 15 YEARS AGO.
AND IT JUST CONTINUES. IT'S BASED ON A FORMULA BASICALLY.
YES. AND I LIKE TO I'M LIKE, I'M LIKING THAT.
I APPRECIATE THAT KIND OF AN APPROACH TO IT. YEAH.
ALL RIGHT. THE OTHER QUESTION I HAD WAS, WHAT ARE WHAT ARE MANY GRANTS?
[00:30:03]
MANY GRANTS IS A PARALLEL GRANTING ACTIVITY THAT HAPPENS WITHIN THE DISTRICT.AND THE PRESUMPTION WAS THAT BY PROVIDING GRANTS TO INDIVIDUAL STAFF WITHIN THE DISTRICT, THERE WOULD BE AN OPPORTUNITY FOR CREATING INITIATIVES AND PRACTICES THAT WOULD BE HELPFUL AND CAN BE REPLICATED AND ALL THAT.
I AM GOING TO HAVE THE DRAFT READY BY END OF MARCH.
AND AS I SAID, I WILL PROVIDE YOU FURTHER DETAIL IN MY MEDIA REPORT.
ACTUALLY, YOU KNOW WHAT? THAT SORT OF TRIGGERS SOMETHING IN MY MIND.
I THINK I REMEMBER READING SOMETHING ABOUT THIS SO AND I REMEMBER THINKING, WHAT A GREAT IDEA, BECAUSE IT ENABLES A STAFF PERSON WHO HAS A GREAT IDEA TO BE ABLE TO IMPLEMENT THAT WITH THIS, WHICH BEYOND THE NORMAL FUNDING IN THEIR UNIT, I GUESS IS WHAT THAT IS, RIGHT? RIGHT. YEAH. OKAY. THAT'S GOOD. LISA COULD LISA COULD YOU GIVE AN EXAMPLE OF ONE OF THESE? YEAH. SO THESE COME OUT OF THE GENERAL MANAGER'S BUDGET.
SO THAT'S THAT'S WHERE THEY LIVE. AND SO EVERY YEAR THEY'RE SOLICITED.
AND SO I THINK THERE'S BEEN A COUPLE GREENHOUSES THAT HAVE BEEN FUNDED WITH THEM, AND THERE'S BEEN SOME TRYING OUT DIFFERENT ELECTRIC TOOLS, SORT OF A LOT OF TIMES THEY'RE IN, I THINK IN INR IN THE FOR SOME INTERPRETIVE EFFORTS TO TRY NEW WAYS TO WITH MEDIA TO TRY TO COMMUNICATE SOME OF THE PROGRAMING.
SO YOU CAN KIND OF PRESSURE TEST IT. ALL RIGHT.
THAT'S VERY HELPFUL. AND ACTUALLY THE OTHER ONE THAT I KIND OF FOCUSED IN ON IS IT'S A IT'S A LITTLE BIT OF A CONCERN FOR ME WHEN I SEE FINANCIAL POLICIES AND PROCEDURES WERE NOT ADEQUATELY COMPLIED WITH.
AND I'M JUST KIND OF WONDERING, HOW DOES THAT HAPPEN? YOU KNOW, IF WE HAVE A PROCEDURE THAT WE'RE SUPPOSED TO BE FOLLOWING, WHY DO SOME HOW ARE THEY ABLE TO CIRCUMVENT THAT AND NOT FOLLOW THE PROCEDURES? OKAY. WHICH IS THAT IF I MAY ASK YOU, PLEASE ALL OF THEM.
YEAH. I THINK IT WAS MORE IT WAS MORE THAN ONCE IN HERE.
CASH HANDLING, I CAN EXPLAIN GENERALLY AND SPECIFICALLY WITH REGARD TO SPECIFIC LOCATIONS, IF YOU WANT TO GENERALLY. FINE. SOME OF THE CASHIERS, ERS ARE YOUNG PEOPLE THAT COME ON BOARD FOR THE FIRST TIME, AND THEY HAVE NOT BEEN REALLY EXPOSED TO A PRACTICAL APPLICATION OF CASH HANDLING AND ALL THAT BEFORE THEY ARE HIRED HERE.
THEY GO THROUGH A TRAINING THAT IS FRONTLINE TRAINING OR SOMETHING SIMILAR TO THAT WITH A DIFFERENT NAME AT THIS POINT, AND THEY RECEIVE SEVERAL HOURS, 4 OR 5 HOURS OF TRAINING BEFORE THEY GO.
BUT WHEN THEY ARE ON SITE, THEY MIGHT REALLY FOLLOW THE PROCEDURES OR MIGHT NOT FOLLOW THE PROCEDURES BECAUSE THEY DO NOT KNOW ALL THE NITTY GRITTY OF THE THING YET. SO THAT'S WHAT'S HAPPENING. THE OTHER THING IS WHEN THEY WHEN THEY CHANGE THE PROCESS OR PROCEDURE POLICY OR PROCEDURE CHANGES, THEY DO NOT SIT DOWN AND READ THAT TO SEE WHAT ARE THE UPDATES OR WHAT ARE THE CHANGES LIKE IN THE PAST? BEFORE WE WERE USING POINT OF SALE CASH REGISTERS.
STAFF WERE SUPPOSED TO PREPARE A REFUND OR.
REFUND A REFUND VOUCHER OR SOMETHING. REFUND OFFERING AND PAY THAT VOUCHER.
THAT WAS THE NAME OF THE DOCUMENT THAT THEY PREPARE IN CASE THEY HAVE A REFUND, RIGHT? SO AS THINGS HAVE CHANGED AND WE HAVE ADOPTED A NEW SYSTEM FOR CASH COLLECTION, RECORDING AND ALL THAT POINT OF SALE SYSTEM, THERE ARE STAFF. CASHIERS ARE SUPPOSED TO CREATE A RECEIPT FOR REFUND AND HAVE THE INDIVIDUAL THAT IS CLAIMING A REFUND TO PUT HIS NAME AND ALL THAT IF IT'S CASH, RIGHT? SO A CASHIER MIGHT KNOW THE PAST PRACTICE AND CONTINUE USING REFUND ARE PAID OUT AND OFFERING FORM INSTEAD OF PREPARING WHAT IS CURRENTLY REQUIRED.
SO THIS IS REALLY THE VARIANCE IN THEIR PRACTICES.
[00:35:05]
AND SOMETIMES, YOU KNOW, PARK SUPERVISOR IS SO BUSY WITH SO MANY OTHER ACTIVITIES THAT THE THING GETS POSTPONED SO THEY DON'T BECOME AWARE OF NONCOMPLIANCE IMMEDIATELY. IT PROBABLY IS AT THE END OF THE WEEK OR AT THE END OF THE MONTH, AND SO ON AS THEY PRIORITIZE PERFORMING THE REVIEW PROCESS, IF YOU WILL.SO WHEN THE AUDITOR GOES AND RECOGNIZES THAT THEY HAVE BEEN PRACTICING A THING THAT IS OF THE PREVIOUS CASH CASH COLLECTION MECHANISM AND ALL THAT, THEN WE WOULD HAVE TO SAY AS SUCH THAT THEY ARE NOT COMPLYING WITH THE ESTABLISHED PRACTICES AS IT IS NOW, BASICALLY. SO THAT IS WHAT YOU JUST TOLD ME. IS THAT SOMETHING IS THAT INFORMATION DO YOU GET THAT INFORMATION FROM THE PARK SUPERVISOR? WHOEVER THAT PERSON CASH HANDLING SUPERVISOR IS? OR IS THIS SOMETHING THAT YOU ARRIVE AT? NO. WE OBTAINED BY REVIEWING THE RECORDS.
WE REVIEW THE RECORDS AND WE SAY, OKAY, YOU HAVE HAD A REFUND TODAY, OR FIVE REFUNDS OR TEN REFUNDS FOR EACH ONE OF THEM IF IT'S TRACEABLE, MEANING THAT THE PARK VISITOR HAS USED THE CASH, HAS USED A CREDIT CARD AND PAID AND ALL THAT, IT'S NOT A BIG DEAL IF THERE'S NOT A SIGNATURE OF THE RECIPIENT OF THE REFUND, BECAUSE THE REFUND WOULD BE TRACEABLE TO A COLLECTION.
RIGHT. BUT IF A PERSON IS GIVEN CASH BACK, THEN HOW CAN WE BE SURE IF WE DON'T KNOW THE IDENTITY OF IDENTITY OF THAT PERSON? HOW CAN WE BE SURE THAT THERE IS NOT EVEN A SIGNATURE, YOU KNOW, IN ONE OF THE AUDITS, IF YOU WILL? WE NOTED THAT BETWEEN 4 TO 430. 30. END OF THE SHIFT.
A CASHIER WAS REPEATEDLY CANCELING A TRANSACTIONS, OR WAS SAYING THAT I HAVE REFUNDED THIS AMOUNT AND REFUNDED THAT AMOUNT AND ALL THAT. A RULE OF THE REFUND IS WITHIN 15 MINUTES.
SO SHE WAS REFERRING TO A REFUND AT 420 THAT THE ACTUAL TRANSACTION HAS HAPPENED AT 110.
SO WE HAVE DOCUMENTATION TO TRACE AND IF THAT SATISFIES THE REQUIREMENT, FINE.
IF NOT, WE WILL WRITE IT UP AND DISCUSS IT WITH THE PARK SUPERVISOR.
SO THIS IS REALLY WHAT IS HAPPENING. IF A TRANSACTION IS TRACEABLE AND THEY HAVE NOT FOLLOWED A PARTICULAR ASPECT OF THAT ACTIVITY, IT WOULD BE STILL OKAY WITH US. WE JUST SAY, HEY, THEY DID NOT FOLLOW FULLY ALL THE PROCEDURES, BUT IF THERE IS SOMETHING BEYOND THAT, THEN WE WILL PINPOINT AND WE WILL IDENTIFY HOW MANY TIMES SUCH A THING HAS HAPPENED AND HOW MUCH WAS IT AND ALL THAT. SO ON THAT BASIS, I CAN TELL YOU A SPECIFIC INFORMATION ABOUT WHATEVER PARK THAT WE HAVE AUDITED FOR CASH HANDLING AND GIVING, GIVING YOU MORE DETAIL. THAT'S WHY I ASK THAT.
SO I APPRECIATE, YOU KNOW, GOING AFTER THOSE THINGS BECAUSE, YOU KNOW, THAT'S SOMETHING THAT AN OCCASIONAL ERROR IS ONE THING, BUT WE DON'T WANT ANYTHING BEYOND THAT. THANK YOU, SIR.
AND I AND I UNDERSTAND IT'S SOMEBODY'S FIRST JOB.
AND YOU KNOW, IT GETS INCREDIBLY BUSY ON SOME OF THOSE PLACES.
NOW HAVING SAID ALL THAT, THE CASHLESS THING REALLY GETS GETS BEYOND ALL THIS.
AND I'M HOPING THAT YOU KNOW, CASHLESS AS A, AS A GENERAL, PRACTICE AS MUCH AS IT'S PRACTICAL. I THINK WOULD BE YOU KNOW, BETTER FOR US.
YEAH. THANK YOU. ABSOLUTELY. DIRECTOR WAESPI.
THANK YOU. SO, DAVID, THANK YOU SO MUCH. I'VE KNOWN YOU FOR OVER 20 YEARS, I THINK.
AND I THINK YOU ARE THE STRONGEST DEPARTMENT IN THIS DISTRICT.
SMALL AND MIGHTY. YOU JUST YOU AND AN ACCOUNTANT AND THE WORK YOU DO.
IT'S. I THINK IT'S FAIRLY INNOVATIVE. WE DON'T.
OTHER AGENCIES DON'T HAVE INTERNAL AUDITS, DO THEY? THIS IS.
THIS IS US. AND I THINK WE NEED IT. THERE'S SO MANY PEOPLE SO FAR AWAY IN DIFFERENT AREAS, AND THERE'S LOTS OF MONEY CHANGING HANDS. BUT I'LL START WITH SAYING THAT YOU'RE 25 20, 25 INTERNAL AUDIT WORK PLAN, I THINK IS REALLY, REALLY GOOD. I LOVE THE THINGS YOU'RE GOING TO LOOK AT.
I THINK IT'S REALLY INTERESTING. THE GRAZING REVENUE, I THINK IS GOING TO BE VERY INTERESTING.
AND THE BOTTLED WATER, I'VE NEVER UNDERSTOOD THAT WHEN WE GET SERVED BY EAST BAY MUD, THE BEST WATER IN THE WORLD, AND WE'RE STILL BUYING BOTTLED WATER LIKE IT'S INSANE. BUT I HOPE YOU FIND SOME GREAT THINGS IN THAT.
I LOOK FORWARD TO YOUR 20 AND EVERYTHING YOU DO.
YOU DO SO MUCH STUFF AND IT'S SO ROBUST AND SO INCREDIBLY IMPORTANT.
BUT I HAVE TO BECAUSE I'M GETTING OLD AND CRANKY AND MY KNEE IS KILLING ME RIGHT NOW.
I GOT TO GO BACK TO JOHN. I MEAN, I LOOKED AT EVERY ONE OF THESE 20, 24 AUDITS.
[00:40:02]
EVERYONE WITH THE EXCEPTION, THERE'S ONLY ONE EXCEPTION OF THE 5 OR 6 IN HERE.AND IT'S ALWAYS, YEAH, THIS WAS DONE IN 2015 AND NOBODY DID A DARN THING ABOUT IT OR, YOU KNOW, AND AT SOME LEVEL, YOU KNOW, I HEARKEN BACK TO YOUR QUOTE, YOUR QUOTE OF WHAT YOU DO.
YOU KNOW, COMPARING WHAT IS AN AUDIT IS COMPARING WHAT IS TO WHAT IS SUPPOSED TO BE.
SO IF IT'S SUPPOSED TO BE THIS WAY, I CAN'T SEE ANY REASON.
BUT I CAN UNDERSTAND IT. AND I KNOW EXACTLY WHERE IT COMES FROM OF JUST.
I THINK PARKS SHOULD BE FREE. THAT'S JUST A PHILOSOPHICAL ARGUMENT.
BUT IF IN FACT, WE'RE DOING ALL THIS WORK INVOLVING MONEY HANDLING AND MONEY CHANGING AND THEN THE RIGHT PROCEDURES TO DO IT, AND WE DON'T FOLLOW UP, IT'S KIND OF KIND OF WEIRD.
I DON'T KNOW HOW WE DEAL WITH IT, BUT AND, YOU KNOW, I HEARKEN BACK THREE YEARS AGO, I WAS ON THIS COMMITTEE AND THE ISSUE WAS, WELL, NOBODY'S GOING TO PICK UP THE MONEY. AND IT WENT FOR I MEAN, THERE WAS I DON'T SOME OF YOU REMEMBER THE AMOUNTS OF CASH FOR MONTHS.
BUT WITHOUT GETTING TOO NUTTY HERE, YOU KNOW, IF SOMEBODY'S LISTENING TO THIS PETTY CRIMINAL COULD LISTEN TO THIS MEETING TODAY AND SAY, GEE, YOU SAY YOU DON'T COLLECT IT. I'LL WORK MY WAY INTO THAT SAFE SOMEHOW.
AND THEN, YOU KNOW, YOU'RE ENDANGERING PARK PEOPLE'S LIVES. AND A BRINKS TRUCK FROM DEL VALLE.
275 A MONTH? YES. AND THEN WE HAVE LIKE A 5% SECURITY FEE ON TOP OF IT.
BUT YES, IT'S VERY REASONABLE. IT'S A VERY REASONABLE COST.
IT'S A LOT EASIER PROCESS DOING THE DEPOSIT. IT'S ONLINE.
THEY ENTER THE INFORMATION ONLINE. IT HELPS WITH THE CALCULATIONS.
AND THEN THEY JUST DROP IT INTO THE SAFE. AND THEN SOMEONE COMES AND PICKS IT UP ONCE A WEEK.
EXCELLENT THAT YOU CALMED MY NERVES THERE. THAT MAKES A LOT OF SENSE.
I THOUGHT IT WAS GOING TO COST THOUSANDS OF DOLLARS TO HAVE SOME BRINKS TRUCK GO UP THERE AND PICK UP A PILE OF MONEY, BUT GOOD. THAT'S GOOD TO HEAR. BUT OTHERWISE, I MEAN, I REALLY THINK WE SHOULD SUGGEST TO FOLKS THAT THIS IS OUR PLAN.
THIS IS AN AUDIT. YOU HAVE A PROFESSIONAL PERSON TELLING YOU THAT THIS IS THE STANDARD OF THE INDUSTRY. AND TO SUGGEST, YEAH, MAYBE IF WE GET AROUND TO IT OR OR I'M TOO BUSY, I, I WON'T GET INTO THAT, BUT.
THAT'S MY SPIEL. SORRY. YEAH. NO, I APPRECIATE WHAT YOU'RE SAYING.
AND I JUST WANTED TO REFLECT SOMETHING THAT DAVID SAID EARLIER THAT OUR GENERAL MANAGER HAS NOTICED THE SAME THING THAT YOU HAVE, THAT TOO MANY OF THESE INTERNAL AUDITS COME BACK WITH THE SAME INFORMATION TIME AND TIME AGAIN.
AND SO SHE'S REQUIRING STAFF TO BE RESPONSIVE.
AND SO THAT WHEN DAVID GOES BACK, IDEALLY THESE ISSUES SHOULD NOT BE OCCURRING AGAIN.
GREAT. SO HERE. WE'RE WORKING ON IT. BUT JUST JUST TO THROW IN THE BUT THERE IS SIGNIFICANT TURNOVER IN STAFFS OF THESE LOCATIONS. WE HAVE PARK RANGERS AND PARK SUPERINTENDENTS THAT MOVE AROUND, AND THEN WE HIRE NEW PEOPLE THAT HANDLE KIOSK.
SO I GET IT. WHEN DAVID SAYS THIS IS MOSTLY A FUNCTION, JUST NEW PEOPLE THAT HAVEN'T NECESSARILY GOTTEN THE TRAINING OR A PREVIOUS AUDIT OR FAMILIAR WITH IT. AND I THINK THE ANSWER IS YOU HAVE TO SOMEHOW, AND I THINK THIS IS WHAT YOU'RE TELLING US CONSTANTLY MONITOR TO MAKE SURE EVEN NEW STAFF AT A PARK THAT HASN'T EXPERIENCED ONE OF THESE AUDITS ARE AWARE OF WHAT HAPPENED IN THE PAST AND WHAT ACTION PLANS WERE.
SO THAT'S WHAT GOES ON, RIGHT? YEAH. SO WE THIS YEAR KIM AND HER ACCOUNTING TEAM ARE GOING TO BE RECORDING AN ONLINE VIDEO THAT CAN BE THAT PEOPLE CAN TAKE THROUGH SUMMIT, AND IT'LL BE REQUIRED FOR EVERYBODY WHO'S WHO'S DOING CASH HANDLING THAT THEY HAVE TO WATCH THIS VIDEO.
SO THEY SHOULD BE BETTER TRAINED AND WE WON'T HAVE.
SO NOW MANDATORY TRAINING WILL BE PROVIDED ON CASH HANDLING.
AND THEN ALSO TRANSITIONING FROM CASH TO CREDIT CARD.
SHOULD HELP AS WELL. SO YEAH, LOTS OF LOTS OF LITTLE EFFORTS THAT WE'RE MAKING.
[00:45:03]
SO DAVID, A MONTH OR TWO AGO, I HAD A MEETING WITH OUR EXTERNAL AUDITORS AS TREASURER THIS YEAR, AND ONE OF THEIR QUESTIONS WAS, HOW COMFORTABLE ARE YOU WITH THE INTERNAL CONTROL PROCESSES AT THE PARK DISTRICT? AND THIS WAS A FUNCTION OF HAVING LISTENED TO YOUR REPORTS NOW FOR MANY YEARS AND ACTUALLY BEING FAMILIAR WITH THEM.SO I WAS ABLE TO TALK TO THEM ABOUT HOW COMFORTABLE WE ARE, BECAUSE WE GET THESE VERY THOROUGH REPORTS FROM OUR INTERNAL AUDITORS EVERY YEAR, BOTH AT THE COMMITTEE LEVEL AND THE BOARD LEVEL. AND WE ASK A LOT OF QUESTIONS AND WE GET A LOT OF DETAIL.
AND I WAS ABLE TO START TALKING, PROBABLY NOT NECESSARILY INVITED TO ABOUT THESE ISSUES LIKE CASH HANDLING AND HOW WE'RE HANDLING IT, JUST FROM BEING ABLE TO LISTEN TO YOUR REPORTS, ALL THIS.
AND I THINK I ACTUALLY MANAGED TO IMPRESS THESE PEOPLE, WHICH IS LIKE, YES, BUT IT'S TRUE, YOU KNOW, JUST WE WE HAVE THIS VERY GOOD PROGRAM.
AND IT WAS NICE TO BE ABLE TO BE RESPONSIVE TO OUR EXTERNAL AUDITORS.
I GOT THE FEELING THEY DIDN'T NECESSARILY EXPECT ALL THE DETAIL.
I WAS ABLE TO PROVIDE THEM ABOUT THE PROGRAM.
SO IN HONOR OF FORMER BOARD MEMBER DE ROSARIO, HE WOULD ROUTINELY, AT THESE SESSIONS, ASK WHETHER YOU HAD ADEQUATE RESOURCES, SPECIFICALLY PERSONNEL. SO I'LL LOOK AT DEB AND SAY HOW WE DO.
I MEAN, STRENGTHENING THE PROGRAM. D CONSTANTLY THOUGHT THAT DAVID NEEDED MORE PEOPLE.
WELL, I'LL I'LL SAY SOMETHING AND THEN DAVID MAY WANT TO ADD MORE.
DAVID MENTIONED A LOT OF THE TASKS THAT HE WORKS ON THAT ARE NOT INTERNAL AUDITS.
SO TRYING TO SHIFT SOME OF THOSE OFF OF HIS PLATE SO THAT HE CAN DO MORE INTERNAL AUDIT WORK.
SO THAT'S BEEN OUR INTERIM STRATEGY. GOOD. OKAY.
FRANKLY, HAVING AN ADDITIONAL STAFF PERSON FOR INTERNAL AUDIT IS NEEDED, AND I ASSURE YOU, WE ARE COMMITTED TO DO WHATEVER WE CAN AND WHATEVER THAT IS ASSIGNED TO INTERNAL AUDIT TO BE DONE PROPERLY.
AND WE NEVER TAKE OUR SHOULDER OFF SAYING, IT'S 5:00, WE GOT TO GO HOME OR ANYTHING LIKE THAT.
RIGHT. BUT BEYOND STAFFING, YOU KNOW, INTERNAL AUDIT WOULD HAVE TO BE IN A SITUATION THAT HAS OTHER ABILITIES AND OTHER. OPPORTUNITIES TO INFLUENCE THE IMPROVEMENT THAT ARE NEEDED.
REALLY ENFORCE IMPLEMENTATION OF THE AUDIT RECOMMENDATION.
I'M GRATEFUL TO LISA FOR BEING PRESENT HERE AND SAYING WHAT THEY ARE DOING.
SHE IS ALSO THE FIRST OPERATIONS DIVISION AGM THAT HAS TAKEN AN ACTIVE ROLE IN IMPLEMENTATION OF THE SUGGESTIONS THAT MIGHT COME UP AFTER AN AUDIT.
AND I ASSURE YOU, THE INTENTION OF EVERYBODY AT THIS POINT IS TO MAKE THE BEST USE OF THE RESOURCES AND BEST USE OF TIME, AND IMPLEMENT THE THINGS THAT ARE DEEMED TO BE APPROPRIATE.
AND THEY WOULD PROVIDE THAT. AND AT THE LAST MOMENT THEY HAVE RENEGED.
I'M NOT BLAMING DEPP OR ANY OF HER PREDECESSORS.
THE THING IS THAT, YOU KNOW, WHEN THEY PRIORITIZE IF, SAY, INFORMATION TECHNOLOGY NEEDS AN ANESTHETIC, I'LL BE MORE THAN HAPPY. EVEN IF IT'S REQUIRED FOR INTERNAL AUDIT TO AGREE WITH AND COMPLY WITH WHATEVER THAT THEY WANT AND ALL THAT.
BUT THIS HAS HAPPENED MULTIPLE TIMES, MULTIPLE TIMES FOR THE LAST EIGHT YEARS.
[00:50:06]
THAT IS ONE ISSUE. SECOND ISSUE THAT I WOULD LIKE REALLY TO DISCUSS.I HAVE TO GO TO GM FIRST, AND THEN I WILL COME AND EXPLAIN TO THE BOARD, AND I WISH THAT I WOULD BE CONTINUING CONTINUOUSLY RECEIVING SUPPORT OF THE GENERAL MANAGER AND SUPPORT OF THE BOARD FOR ACHIEVING THE OBJECTIVES OF THE DISTRICT.
SO PLEASE GIVE ME TIME AND I WILL GET BACK TO YOU WHETHER THERE WILL BE ADDITIONAL STAFFING AND OTHER RESOURCES THAT MIGHT BE NEEDED FOR A GOOD INTERNAL AUDIT DEPARTMENT, AND I'M GRATEFUL FOR ALL THE SUPPORT THAT I HAVE RECEIVED FROM THE NEW GENERAL MANAGER.
IF I CAN SAY STILL NEW TO ME AT LEAST, AND AND THE BOARD.
I'M GRATEFUL FOR YOUR KNOWLEDGE AND INSIGHT. I'M GRATEFUL FOR THE SUPPORT THAT EVERY SINGLE MEMBER OF THE BOARD HAS, YEAR AFTER YEAR, HAS DEMONSTRATED, AND YOUR WILLINGNESS TO LISTEN AND TO PROVIDE THE THINGS THAT ARE NEEDED FOR THE BETTERMENT OF THE DISTRICT'S OPERATION. SO PLEASE GIVE ME TIME. IN THE MID-YEAR, I WILL HAVE ANOTHER OPPORTUNITY TO REQUEST AND EXPLAIN AFTER I HAVE HAD THE OPPORTUNITY TO TALK TO GM AND ALL THAT. THANK YOU SIR. PLEASE DO AND IF YOU NEED TO COME BACK OR AUGMENT REPORTS.
JUST FEEL FREE TO ASK US TO PUT IT ON AN AGENDA.
THANK YOU SIR. CONSULTING WITH THE AGM. WE APPRECIATE YOUR CANDOR AND UNDERSTAND THAT ISSUE.
I THINK ALL OF US WORK EVEN AT THE BOARD LEVEL, WITH THINGS IN THE BUDGET PIPELINE THAT ARE COMING, AND WE GET EXCITED ABOUT. AND THEN WHEN THE FINAL BUDGETS PUT IN, THINGS GET CUT OUT OF IT AND WE ALL DEAL WITH IT.
BUT THIS ONE, I THINK YOU AND THERE WOULD BE STRONG SUPPORT ON THE BOARD OF DIRECTORS, I'M GUESSING, TO ACCOMMODATE ANY BUDGET NEEDS AS, AS DAVID SUGGESTED, EXCEPT THAT DEB DID DID MENTION THAT THERE WERE SOME OTHER ADMINISTRATIVE REMEDIES THAT THEY WERE LOOKING AT DOING, YOU KNOW, THAT WOULD ADDRESS THE WORKLOAD.
AND SO WE DEFINITELY NEED TO I THINK WE NEED TO PURSUE THAT AVENUE FIRST BEFORE ADDING ANY. SEE HOW THAT WORKS OUT? I THINK THAT'S OKAY.
YEAH, I'M. I'M CHANNELING. D. ALL RIGHT. THANK YOU.
ANYTHING? ADDITIONALLY. DENNIS. THANK YOU. I SHOULD HAVE ASKED.
ANY PUBLIC COMMENT ON THIS AGENDA ITEM? NONE.
NONE. ALL RIGHT, SO WE CAN MOVE TO THE ACTION.
I APOLOGIZE, IT DOES LOOK LIKE THERE'S SOMEBODY HERE. ALL RIGHT, WE HAVE SOMEONE RAISING THEIR HAND.
PROMOTE THEM TO PANELISTS. OKAY, WE'LL TAKE OUR TIME.
THANK YOU. SIR. SO MEADOW, YOU HAVE THREE MINUTES.
THANK YOU. THANK YOU. GOOD AFTERNOON. MEMBERS OF THE BOARD.
FINANCE COMMITTEE. MY NAME IS MEADOW DARCY AND I AM SPEAKING ON BEHALF OF AFSCME LOCAL 2428.
AND THANK YOU, DAVID, AS ALWAYS, WONDERFUL PRESENTATION.
RECENTLY WE RECEIVED THE FRAUD POLICY FROM MANAGEMENT TO REVIEW, AND WE DID SO.
AND ONE OF THE THINGS WE HAD ASKED WAS THAT THIS BE PUSHED OUT TO TRAIN ALL STAFF ON THE CHANGES IN THIS POLICY, AND IT SEEMS AS THOUGH THE FINANCE POLICIES ARE LOCATED IN THE FINANCE DRIVE.
AND SO YOU'RE NOT ALWAYS CLEAR EXACTLY WHERE THEY ARE AND WHEN THEY ARE UPDATED.
THAT'S NOT NECESSARILY PUSHED OUT TO STAFF. SO MY CONCERN, AT LEAST WHAT I'VE SEEN IS CHIEF STEWARD A LOT IS PEOPLE ARE NOT FAMILIAR WITH THE POLICIES OR THEY'RE NOT FAMILIAR WITH ANY OF THE CHANGES THAT HAVE HAPPENED TO THE POLICIES.
SO AS MAYBE THIS AUDIT PROGRESSES AND DISCOVERS THAT, YOU KNOW, SOMEONE DOESN'T KNOW THE POLICY, WELL, I DIDN'T KNOW WHERE IT WAS OR I DIDN'T, YOU KNOW, I DIDN'T KNOW THAT THAT EXISTED.
OR MAYBE THEY DID A PROCEDURE AND WE CHANGED THE PROCEDURE SO THAT IT'S CLEARER.
I DON'T KNOW IF THAT'S GETTING PUSHED OUT TO EVERYONE, BUT IT DOESN'T SEEM THAT ANY OF THE FINANCE POLICIES AND PROCEDURES ARE SET UP ON MAYBE AN ANNUAL REVIEW PROCESS FOR OUR EMPLOYEES TO REVIEW.
BUT THAT IS ONE OF THE DISCONNECTS THAT I'VE SEEN IS IF THERE IS AN ISSUE WHERE SOMEONE DID NOT UNDERSTAND THE POLICY, WE OFTEN FIND THAT THEY DIDN'T RECEIVE IT OR KNOW ABOUT IT.
AND I THINK THAT WOULD HELP A LOT IN MAKING SURE THAT EVERYONE IS AWARE.
[00:55:01]
WE WANT TO MAKE SURE THAT OUR EMPLOYEES ARE FOLLOWING POLICY. I AGREE WITH YOU. THIS COMES EVERY SINGLE AUDIT. THERE'S YOU KNOW, THERE WERE POLICIES AND THEY WEREN'T FOLLOWED. BUT I THINK, YOU KNOW, WHEN WHEN WE ASK OUR EMPLOYEES ABOUT WHERE THE POLICIES ARE. THEY SAY THERE'S THE HR POLICIES AND THEY THINK THOSE ARE THE ONLY POLICIES. SO WHEN WE HAVE THEM ALL SPREAD OUT IN DIFFERENT AREAS I THINK IT WOULD BE MORE HELPFUL TO HAVE THEM IN ONE PLACE.SO THAT'S THAT WOULD BE OUR RECOMMENDATION. THANK YOU.
THANK YOU MADAM. THANK YOU FOR THE INPUT. DEB, DO YOU WANT TO GIVE SOME FEEDBACK? SURE. YES. SO YES. THANK YOU FOR THE FOR THE COMMENTS.
AND REGARDING PUSHING OUT THE FRAUD POLICY TO ALL STAFF.
SO IT'S IT'S ON OUR PUBLIC DRIVE IN THE FINANCE FOLDER, AND I NEED TO CHECK WITH HR ABOUT THE, THE IDEA OF, OF DOING A DISTRICT WIDE TRAINING ON THAT.
I DO RECALL THAT BEING DISCUSSED AND I'M NOT SURE WHERE THAT IS.
SO LET ME LET ME WORK ON THAT. OKAY. TERRIFIC.
THANK YOU FOR THE FEEDBACK. THANK YOU MADAM. SO ARE WE READY FOR A MOTION TO RECOMMEND TO THE BOARD OF DIRECTORS BY THE COMMITTEE TO APPROVE THE INTERNAL AUDIT WORK PLAN FOR 25 AND THE FINAL 24 INTERNAL AUDIT REPORT.
SO MOVED. SO MOVED BY DIRECTOR WAESPI SECOND AND SECONDED BY DIRECTOR MERCURIO.
ALL IN FAVOR, SAY AYE. AYE. ANY OPPOSED? NONE.
THANK YOU AGAIN. THANK YOU SIR. HE OBVIOUSLY GOT THE MEMO ABOUT WHAT TO WEAR.
I THINK THE WEATHER. IT'S WEATHER APPROPRIATE.
YEAH. ALL RIGHT. ITEM. SEE RECOMMENDATION TO THE BOARD OF DIRECTORS BY THIS COMMITTEE TO APPROVE THE REGIONAL PARKS FOUNDATION 24 ANNUAL REPORT. DEB, ARE YOU INTRODUCING THIS? ALL RIGHT. YES. THANK YOU. ALL RIGHT. GOOD MORNING.
I'M DEB SPAULDING, AGM OF FINANCE AND MANAGEMENT SERVICES.
I'M JUST GOING TO DO A QUICK INTRODUCTION FOR THIS ITEM.
SO THIS IS AN ANNUAL ITEM WE BRING TO YOU EACH YEAR.
THIS WAS ACCORDING TO A RESOLUTION ADOPTED IN MAY OF 2018 THAT WE BRING TO YOU A LISTING OF ALL OF THE DONATIONS THAT HAVE BEEN RECEIVED FROM THE REGIONAL PARKS FOUNDATION. SO I'M VERY HAPPY TO INTRODUCE THE REGIONAL PARKS FOUNDATION STAFF.
SO WE HAVE LAUREN BERNSTEIN HERE AND I BELIEVE ANNA FONG AS WELL WILL BE PRESENTING TO YOU.
SO THANK YOU VERY MUCH FOR FOR COMING AND WALKING US THROUGH THIS.
HI, LAUREN. THANK YOU FOR COMING. HELLO. GOOD TO SEE EVERYONE.
I'M GOING TO HAND IT OVER TO ANNA IN JUST A MINUTE.
SO WE'LL BE ASKING YOU TO ACCEPT THIS REPORT TODAY.
AND I WILL WE TODAY WE HAVE OUR FOUNDATION FINANCE MANAGER, ANNA HUANG, HERE.
AND THEN WE ALSO HAVE BOARD MEMBER JACOB BERNSTEIN, WHO WILL INTRODUCE AT THE END AS WELL.
AND SO, YEAH, I'LL HAND IT OVER TO ANNA.
GOOD MORNING OR GOOD AFTERNOON. DIRECTORS I'M ANNA HUANG, FINANCE FOUNDATION FINANCE MANAGER FROM THE REGIONAL, REGIONAL, REGIONAL PARKS FOUNDATION.
I'M HERE TO MAKE THIS PRESENTATION TODAY. TO REPORT BACK.
TOTAL COMMITMENT CONTRIBUTED TO THE EAST BAY REGIONAL PARK DISTRICT DURING 2024.
THERE ARE FOUR TYPES OF SUPPORTS. UP TO THE TO THE CONTRIBUTION THAT WE MADE.
THE FIRST ONE IS UNRESTRICTED OPERATING AND PROGRAM SUPPORT IN THE AMOUNT OF $716,732. THESE ARE UNRESTRICTED OPERATING PROGRAM CONTRIBUTIONS THAT WERE PAID OUT TO THE DISTRICT, MANAGED OR HOSTED BY THE PART EMPLOYEES.
WE ALSO HAVE $1 MILLION TO SUPPORT THE RENOVATION OF THE ROBERTS POOL AT REDWOODS THROUGH SEPARATE BOARD RESOLUTIONS. WE ALSO HAVE INDIRECT SUPPORT OF PARK DISTRICT PAYING OUT TO EXTERNAL VENDORS IN THE AMOUNT OF 200,000 $213,118. AND LASTLY, UNRESTRICTED GENERAL SUPPORT OF $661,277 MADE DIRECTLY TO THE DISTRICT. SO ALL TOGETHER.
[01:00:01]
TOTAL CONTRIBUTED FUNDING TO THE DISTRICT IS 2,591,127 $127. OKAY. ANY QUESTION TO THAT? AND ALSO ON PAGE 2 TO 3 OF YOUR FULL REPORT, YOU'RE GOING TO SEE THE DETAIL OF EACH INDIVIDUAL SUPPORTS TO DIFFERENT PROGRAMS AND FUNDING FOR THE PARTS.OKAY. ANY QUESTIONS TO THE CONTRIBUTION THAT WE MADE IN 2024? WELL, JUST A QUESTION. IT PROBABLY HAS NOTHING TO DO WITH ACCOUNTING OR AUDITING. THE PARK'S PRESCRIPTION PROGRAMS. WE'VE SUPPORTED IT OR YOU'VE SUPPORTED IT. 17,500.
DO WE? WE DO THOSE PROGRAMS. AND CAN YOU DESCRIBE IT A LITTLE BIT? I KNOW THAT'S A STRETCH FOR YOUR PEOPLE, BUT, LAUREN, CAN YOU TELL ME A LITTLE BIT ABOUT PARK PRESCRIPTIONS? YEAH. SO THAT'S AN OPPORTUNITY TO WORK WITH HEALTH, LOCAL HEALTH CLINICS WHO CAN PRESCRIBE.
WE'RE WORKING WITH DOCTORS TO PRESCRIBE THEIR PATIENTS TIME IN NATURE.
AND SO SOME ORGANIZATIONS ARE CLINICA DE LA RAZA.
THERE WAS A BENIOFF CHILDREN'S HOSPITAL. THERE'S A COUPLE OF VENDORS THAT WE WORK WITH.
IT'S A LEAD HIKE WITH THE DOCTOR. AND I THINK EVEN OUR NATURALISTS PARTICIPATE IN THAT.
OH THAT'S GREAT. IT'S A REALLY GREAT PROGRAM.
THAT'S A GREAT ONE. YEAH. THANK YOU. GREAT. OKAY.
WHAT ARE YOU FEELING? YEAH. CAN I FOLLOW UP ON THAT? JUST BRIEFLY, I ALSO, AS WITH DIRECTOR WAESPI, REALLY APPRECIATED THAT PROGRAM WHEN IT STARTED UP.
THERE WERE SOME GREAT VIDEOS THAT WE WERE ABLE TO PUT OUT ON PARK PRESCRIPTIONS.
IT WAS AT FIRST BASED ON CHILDREN'S OAKLAND ADOPTING IT, AND IT WAS JUST A WONDERFUL IDEA AND A PROGRAM WITH REAL OUTCOMES AND RESULTS THAT I ALWAYS.
SO I'M JUST GOING TO THROW IT OUT THERE, BECAUSE THAT'S KIND OF MY JOB, IS I ALWAYS THOUGHT THAT THAT WOULD BE A GOOD PROGRAM TO TRY TO EXPAND THROUGH. THE OTHER MAJOR HEALTH CARE PROVIDERS IN THE TWO COUNTIES THAT WOULD BOTH, YOU KNOW, BENEFIT THE COMMUNITIES AS A PROGRAM BUT ALSO BENEFIT OUR FOUNDATION AND OUR ORGANIZATION AT LARGE BY CREATING STRONGER RELATIONSHIPS WITH WHAT ARE PROBABLY, PERHAPS THE LARGEST EMPLOYERS IN THE TWO COUNTIES.
SO I'M TALKING ABOUT KAISER. OBVIOUSLY, I'M TALKING ABOUT JOHN MUIR HEALTH AND SUTTER.
AND IF SOMEHOW THESE THAT PROGRAM COULD BE EXPANDED INTO THESE OTHER OPERATORS.
AND I'VE WORKED FOR SOME OF THEM IN MY CAREER.
SO BEYOND UCSF, OAKLAND AND INDIVIDUAL CLINICS, NONPROFIT CLINICS, JUST THESE HUGE PROVIDERS THAT EXIST IN IT, IT'D BE A WONDERFUL PROGRAM THAT MIGHT BE SIMPLY TOO LARGE A VISION TO REALLY IMPLEMENT EASILY, BUT I JUST WANT TO THROW IT OUT THERE BECAUSE I'VE BEEN THINKING ABOUT IT FOR YEARS, AND IT HAS SOMETHING TO DO WITH MY PRIOR LIFE AND WORKING FOR THOSE ORGANIZATIONS.
YEAH, I AGREE WITH YOU, AND I THINK THIS TYPE OF PROGRAM IS BECOMING SOMEWHAT NOT THAT WE STARTED IT, BUT I'M SEEING IT POP UP ALL OVER THE COUNTRY.
IT'S SOMETHING THAT'S BECOMING KIND OF LIKE A NATIONAL MODEL, AS WE SEE, LIKE SOME OF SOCIETY'S MOST PRESSING ISSUES IS MENTAL HEALTH AND SEEING HOW NATURE AND PARKS CAN KIND OF ADDRESS SOME OF THOSE ISSUES IS LEGITIMATE AND IMPORTANT WAY.
AND THERE'S CDC RESEARCH ON THIS NOW, TOO. SO THERE'S DEFINITELY A CASE TO BE MADE.
AND I REALLY LIKE YOUR IDEA AND APPRECIATE IT.
[01:05:02]
MARIN BECAUSE THEY HAD AN AFFILIATION WITH UCSF.YEAH. AND AND OTHER OTHER PROVIDERS IN THAT COMMUNITY ANYWAY.
I THINK THAT'S A CONTENDER FOR SURE. ALL RIGHT.
MAYBE I CAN TALK ABOUT IT TOO IN OUR NEW MASTER PLANNING.
OKAY. THANK YOU. ANYTHING? DOES THE STAFF RECOMMEND THAT THE FINANCE COMMITTEE TO REVIEW THIS REPORT? AND TO THE STAFF TO PREPARE THE INFORMATION FOR ACCEPTANCE AT THE BOARD MEETING.
JOHN, DID YOU HAVE ANY QUESTIONS? I'M FINE. YOU'RE GOOD.
WE'RE ALL GOOD. THIS IS THE 2025 PLAN, RIGHT? SO WHEN I SEE NATIONAL NIGHT OUT 20, THAT'S THE REPORT OF WHAT YOU DID LAST YEAR.
YEAH, THE WHOLE THING. MY QUESTION IS, ARE, IS THE FOUNDATION GOING TO SUPPORT NATIONAL NIGHT OUT IN 2025? YEAH, THAT'S DEFINITELY THE PLAN. THERE'S NO PLANS TO NOT SUPPORT THAT AGAIN. BUT THIS IS FOR 2024.
FOR ACTUALLY FOR 2025, WE'VE COMMITTED TO NEARLY DOUBLING OUR SUPPORT IN THESE GRANTS.
SO WE COMMITTED TO THAT, AND WE RECEIVED A LOT MORE APPLICATIONS THIS YEAR AND DID A LOT MORE PROJECTS, PROJECT FUNDING. AND THEN WE'RE FUNDING EIGHT PILOT PROGRAMS, TOO. SO AND YOU'LL HEAR ABOUT THAT AT THE APRIL 15TH BOARD MEETING, WHERE WE'LL KIND OF GO OVER A LITTLE BIT MORE ABOUT 2025.
MADAM CLERK, ANY PUBLIC COMMENT ON ITEM? LET'S SEE IF THERE'S ANYONE FROM THE PUBLIC.
I WAS JUST WONDERING IF. ARE YOU GOING TO SPEAK? YEAH. EXCELLENT. WE CAN WE CAN DO THE MOTION FIRST, THOUGH, RIGHT? THAT'S WHAT I'M GUESSING. I'M SO MOVED. NO PUBLIC COMMENT.
NO PUBLIC COMMENT. ALL RIGHT. IT'S BEEN MOVED BY DIRECTOR WAESPI.
SECOND. SECOND BY DIRECTOR MERCURIO. THIS IS THE RECOMMENDATION TO THE FULL BOARD OF DIRECTORS BY THIS COMMITTEE TO APPROVE THE REGIONAL PARKS FOUNDATION 2024 ANNUAL REPORT. ALL IN FAVOR SAY AYE. AYE AYE.
ANY OPPOSED? NONE. IT PASSES. THANK YOU VERY MUCH.
AND DO YOU WANT TO DO AN INTRODUCTION? THANK YOU.
SINCE JOINING THE FOUNDATION IN 2023, HE HAS DEMONSTRATED COMMITMENT TO OUR MISSION.
CONTRIBUTED TIME AND HIS EXPERTISE TO CONTINUE THIS.
OUR GROWTH AND SUCCESS. WE ARE VERY, VERY APPRECIATIVE FOR HIS HARD WORK.
SO I AM LET'S WELCOME YAKOV BORENSTEIN. THANK YOU.
ALL RIGHT. THANK YOU. ANNA. I THINK I'M KEEPING THIS PRETTY SHORT.
YES. DOING A QUICK INTRO. HI, EVERYONE. I'M YAAKOV BERNSTEIN.
I SERVE ON THE BOARD OF DIRECTORS OF THE REGIONAL PARKS FOUNDATION.
I'VE MET A FEW OF YOU IN THE PAST. TO THOSE I HAVEN'T.
PLEASURE TO MEET YOU. I SERVE ON THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, AS WELL AS A FEW OTHER COMMITTEES, AND ESPECIALLY IN THAT ROLE ON THE FINANCE COMMITTEE, WANTED TO MAKE SURE THAT I COULD PROVIDE ANOTHER FACE NAME POINT OF CONTACT TO YOU ALL ON THE FINANCE COMMITTEE OF THE ELECTED BOARD. WE'RE ALL VERY EXCITED TO CONTINUE OUR DEEP COLLABORATION.
THAT'S ALL. THANK YOU. THANK YOU FOR COMING. I REALLY APPRECIATE IT.
ANY COMMENTS? QUESTIONS? THANK YOU. JUST THANK YOU.
THANK YOU YAKOV. AND THEN THEN FOR POINT OF INFORMATION, YAKOV WAS ALSO AN INTERN FOR THE PARK DISTRICT, AND I THINK HE WAS THE INTERN OF THE YEAR IN 2008 OR 6 OR SOMETHING LIKE THAT.
[01:10:02]
YES. MANY, MANY YEARS AGO. WELL, IT'S GOOD TO SEE YOU BACK.THANK YOU. WOW. OKAY. AND, LAUREN, CAN YOU JUST COMMENT? WE'RE EXPECTING AT SOME POINT THIS REPORT FROM A CONSULTANT LOOKING AT THE STRUCTURAL RELATIONSHIP ISSUES.
AND IS THAT IS THAT IN THE PIPELINE? YES. VERY EXCITING.
SO WE CONTRACTED WITH POTRERO GROUP OR AN EXPERT IN PARK PARTNERS.
WE'RE ACTUALLY FINISHING UP AT THE TAIL END OF THE SIX MONTH CONTRACT.
IN APRIL. AND SO WE'LL BE PRESENTING THE FINAL RECOMMENDATIONS AND REPORT TO OUR BOARD ON APRIL 3RD TO THE REGIONAL PARKS FOUNDATION BOARD, AND THEN WE'LL WORK WITH THE GENERAL MANAGER ON HOW TO LOOP IN THE ELECTED BOARD AS WELL.
I BELIEVE YOU GOT AN UPDATE ON IT RECENTLY, AND SO WE'LL CONTINUE TO UPDATE YOU.
SO YEAH, THERE SHOULD BE AN UPDATE COMING SOON BECAUSE WE'RE WRAPPING UP THE CONTRACT NEXT MONTH. I WOULD URGE THAT THE REPORT, EVEN IF IT'S IN DRAFT FORM, WHENEVER IT'S EARLIEST AVAILABLE, BOTH TO YOUR BOARD, THAT IT ALSO BE MADE AVAILABLE TO OUR BOARD.
I THINK THAT WOULD WORK BETTER THAN JUST HAVING THE FOUNDATION BOARD LOOK AT IT, AND THEN US LOOK AT IT AND THEN US SAY, WELL, YOU KNOW, SO I THINK TREAT US AS ONE BIG BOARD WITH A LOT OF INTEREST IN THAT REPORT AND ITS RECOMMENDATIONS.
AND SO WE CAN DEVELOP OUR OWN THOUGHTS FOR FEEDBACK.
AND AS ANY REPORT IS, IT IS JUST RECOMMENDATIONS FROM THE CONSULTANT.
IT'S NOT NECESSARILY WHAT WE'RE GOING TO DO OR THE WAY FORWARD.
I'M SURE YOU GUYS GET A LOT OF REPORTS AND UNDERSTAND THAT, LIKE, ABSOLUTELY.
YEAH, THE RECOMMENDATIONS WILL COME AND THEN WE'LL JOINTLY WITH OUR BOARD, WITH YOUR BOARD, WITH THE GENERAL MANAGER AND THE LEADERSHIP TEAM DECIDE A WAY FORWARD. IT IS JUST A RECOMMENDATION. SO YOU ALL WORK WITH THE GENERAL MANAGER ON HOW TO GET THAT OUT.
THANK YOU. THAT'D BE APPRECIATED. AND I JUST WANT TO JUST PIPE IN JUST TO CLARIFY THAT, WHEN YOU SAY TREAT US AS ONE BIG BOARD, THE FOUNDATION HAS ITS OWN BOARD OF DIRECTORS.
IT'S A SEPARATE LEGAL ENTITY FROM THE PARK DISTRICT.
SO I DON'T KNOW WHAT THE PLANS ARE, AND I'M NOT I'M NOT SPEAKING TO THAT, BUT I JUST WANTED TO MAKE THAT COMMENT THAT REALLY WE REALLY ARE TWO SEPARATE LEGAL ENTITIES. YES. BUT MY POINT IS THAT THIS BOARD WILL BE ASKED TO ADOPT EITHER MOU OR OTHER PROVISIONS THAT WILL BE CHANGED, OR IN MY OWN SENSE OF THESE THINGS, THERE PROBABLY SHOULD BE BYLAWS DEVELOPED FOR THE FOUNDATION RATHER THAN ACTING UNDER MOU.
I FIND THE MOU SYSTEM CLUNKY AND NOT REALLY FUNCTIONAL.
THE FOUNDATION DOES HAVE ITS OWN BYLAWS, SO SINCE THEY ARE A CHARITABLE FOUNDATION SET UP UNDER THE IRS CODES, THEY DO HAVE BYLAWS AND THEY ARE ADOPTED BY THEIR OWN BOARD OF DIRECTORS, WHICH IS THE WAY THAT THAT HAS TO BE.
RIGHT. THE MOU IS TO EFFECTUATE A FEW, LIKE CLARIFY SOME OF THE RELATIONSHIP BETWEEN THE REGIONAL PARK DISTRICT AND THE FOUNDATION, INCLUDING OUR PROVISION OF STAFF AND EQUIPMENT AND OTHER THINGS LIKE THAT TO THEM THROUGH THE WHICH IS REFLECTED IN PART OF WHAT THEY GIVE YOU BACK, WHAT THEY CALL A GRANT, A RESTRICTED GRANT, RIGHT.
SO I'LL DIG A LITTLE DEEPER. IT WILL BE INVOLVED IN IN APPROVING AN MOU.
IT'S MORE OF AN AFFILIATION. BUT THAT WOULD INVOLVE AS A CORPORATE PARENT, MAYBE IT'S AN OPTION HAVING THAT CORPORATION'S BYLAWS APPROVED BY THE PARENT. SO I'VE BEEN INVOLVED IN RELATIONSHIPS LIKE THAT AND BETWEEN HOSPITAL AND HOSPITAL FOUNDATIONS, AND SEEN A LOT OF VARIATIONS IN HOW THAT CORPORATE RELATIONSHIP BETWEEN PARENT AND AFFILIATE IS EVOLVED.
MY POINT IS THAT I WOULD LIKE TO SEE THE RECOMMENDATIONS FROM THE CONSULTANT EARLIER THAN LATER, BECAUSE I HAVE STRONG VIEWS ON SOME OF THOSE RECOMMENDATIONS THAT ARE GOING TO COME ON BOTH SIDES OF IT.
ANYWAY, THAT'S THAT'S MY INTEREST. YES, I'LL DEFINITELY BRING THAT UP WITH GENERAL MANAGER.
THANK YOU. YEAH. ALL RIGHT. SO WE MOVED ITEM C AND APPROVED IT.
THAT BRINGS US TO ITEM FIVE INFORMATIONAL ITEMS. DEB, I HAVE NO INFORMATIONAL ITEMS. THANK YOU.
OH, NO. I HAVE NONE. THANK YOU. BOARD MEMBERS.
NEITHER DO I. MADAM CLERK. NO. OKAY. SEEING NO INFORMATIONAL ITEMS.
[01:15:05]
ANY ANNOUNCEMENTS? NO ANNOUNCEMENTS. SO THANK YOU VERY MUCH FOR THE PRESENTATIONS TODAY.THANK YOU MUCH FOR THE MATERIALS AND THE BOARD PACKET THAT WERE VERY WELL PRESENTED.
ALL OF THAT IS APPRECIATED, AS IS THE STAFF WORK TO MAKE SURE THE MEETING WENT SMOOTHLY.
AND THERE WERE SOME BREAKFAST ITEMS IN THE KITCHEN, SO WE ALL APPRECIATE THAT VERY MUCH.
THANK YOU. WE ARE ADJOURNED.
* This transcript was compiled from uncorrected Closed Captioning.