Regular Meeting Minutes CITY OF BEVIL OAKS, TEXAS  May 19,2022  1. Call to Order @ 6:01 pm 2. Pledge of Alegiance/Invocation a. The United States Flag  b. The Texas state flag: "Honor the Texas flag; Ipledge allegiance to thee, Texas,  one state under God, one and indivisible."  3. Roll Call- All present except Councilman Mullins. He arrived at 6:18 pm  4. Conflict of Interest Statement- None 5. Citizen Comments- None Vautrot- Approved  6. Review/Approve Consent Items M/M/2/C- Councilwoman Mirchel/Counclwoman  a. Financial Reports for City of Bevil Oaks b. Financial Reports for Water Report by Utility Specialties d. Previous Meeting Minutes  7. Presentations  a. Milton Bertolio with Charles E. Reed and Associates to present the 2020 Audit for the City of Bevil Oaks and the Public Works Department  Charles Reed - Introduces himself and Sharon Reed. Discusses the audit Charolette Yeates (Edgar, Kiker & Cross- City representatives)- Explains that a single audit is something that must be performed if an entity spends more that $750,000. In 2020, the City spent over that due to the grants. A single audit is due 9 months after the year-end making it due in. June the following year. The audit for 2021 will be late but not as late Mayor Emmons- Did the single line audit have to do with TDEM (Texas Department of Emergency Management)? For the 2020 year, the City received the TWDB (Texas Water and Development Board) grant. Charolette Yeates- We probably will have tol have a single line audit for 2021. Ifthere is going to be a phase 2 for the Elevation grant, there will Mayor Emmons- The elevation grant is not a reimbursement grant. Charolette Yeates- Even if you receive the funds for the elevation grant, that doesn't mean that there will have to be a single audit done. The single audit is done off expenditures, not what you receive. Mayor Emmons- With the elevation grant being through the TWDB, will  and how it is laid out.  as the 2020.  be a single audit performed. They send us the money first.  that be the same process?    Charolette Yeates- There are requirements for all grants. There are guidelines for each grant. On the single audit, for the grants, they are auditing the program that the grant is under. They are auditing the Mayor Emmons- Ify you begin next week on the 2021 audit, will you move forward as a regular audit or as a single line audit? Charolette Yeates- The regular and the single audit are usually done Charles Reed-Ithink what the Mayor is looking for is what is the next step. We (Charles Reed & Associates) will have to sign off on the audit Charolette Yeates- It's the e-filing of the audit. Their firm will initiate for permission and as the Mayor you will get an email that you will have  compliance of that grant.  together.  and then the Mayor willl have to sign off on it. to respond to. That completes the single audit.  8. Review/Approve Action Items  a. Consideration/Diseussion/Approval of audit previously presented by Milton Bertolio. MM2/C-COunclwoman Mitchel/Counctiman Emmons- Approved- Councilwoman Mitchell- No because there are mistakes in here that need to be corrected. Ifiti is going to be e-filed, Mayor Emmons intervenes explaining that you have to have a motion before it can be M/M/2/C- Councilman mmons/Coundlwoman Vautrot t- voted to Councilman Merendino- The City of Bevil Oaks did not file the required collection form within the timeline. Does that mean Barbara? Mayor Emmons- No, that means the City. This was supposed to be Councilman Merendino- Who is responsible for that? Councilman Smith- The City employee, like Kim. Mayor Emmons- We (the City Council) are the City Councilman Merendino- The City Council isn'tresponsible for getting that data out. Who is responsible for doing that? Charolette Yeates- It'sac combination. It's not one person. It's everyone. We just have to accept that it's late. Mayor Emmons- If we do not get this done, get this approved and get this sent in, we are in jeopardy of losing our grants. Charolette Yeates- We hope by the end of this fiscal year that we have the 2021 audit done and we will be back on track. Councilman Mullins- How soon after the year-end should we receive  Councilman Merendino abstained from voting  discussed.  Mayor Emmons- Is there any more discussion?  open for discussion  taken care of before she was elected. Charolette Yeates- The City.  the audit?    Councilwoman Mitchell- 6 months.  Councilwoman Mitchell- The things that need to be corrected on the audit aren't big things, i.e., on page 9 where it requests for information, Charolette Yeates- If you will email me the changes that need to be made, Iwill get it corrected for the 2021 audit. When the 2021 audit is over, Iwill set up a meeting with Council to teach you about the  the address is wrong.  process.  b. Consideration/Discussion/Approval of resolution allowing any current or former elected official, appointed official, city employees or immediate family thereof, to conduct business with the City. M/M/2/C- Councilman  Emmons/COunclwoman Vautrot- Approved  9. Discussion Items  a. Discussion: Proposal for application to apply for the installation of an irrigation meter for residents. Tabled- M/M/2/C- Councilwoman Mitchel/Counciman a. The City Council may convene in executive session to discuss potential litigation matters with its City Attorney (Texas Gov't Code Section 551.071.  Smtih- Approved  10. Executive Session  Consultations with Attorney) Tabled.  Councilman Smith- discusses his time on City Council. Discusses that there has been a change in Emergency Management, sO he is resigning from that position. He is also resigning from City Council. He doesn't have time for Council with football season coming up. M/M/2/C- Councilman Merendno/Counclwoman Mitchell  11. Adjourn Meeting @ 6:51 pm- M/M/2/C-C Councilman Smith/Counciwoman Mitchell  Babafanansw Mayor, Barbara Emmons  Attest: ALEMLL City Sécretary, Doug Mullins