Thank you for your job, Mr. Collins. Here's time for a call. I'm sorry to interrupt. Good bye. I'm going to come in here soon. The Vice-Late News is in the good light. I'm going to get out of the states of America. And to the Republic, I will say, what makes you, under God, individual, with liberty and justice for all, people? On a big text display, I pledge allegiance to the media, One, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four, one, two, three, four,s, Texas, one day, under one, one, and even is alone. Thank you, sir. Thank you. Well, it is an interesting day. It is Easter Monday. Some folks would call it right Monday, depending upon our tradition. It's also a day when we mark the past in the content, which for many people in this world is a big deal to make sure and some changes are afloat I'm sure. I give thanks, we need to give thanks to the rain that we have. Isn't that too weak? No, no, no, no, no, no. The Lord please, we need some more hate to be grudged Amen. We're not. To be sure. So that is great. In the court, with your word, by Lord God, I pray for those in authority in our city. As you have ordained these powers, so that we may live a quiet peaceful and godly life in this present day, prosper them in their blessed vocation as elected and appointed leaders here Lauderdale. Give them success and preserving the life that you have graciously given to us. May they find joy and performing the service that you have given them to do. I pray for the agenda said before them today. Please give an insurance of what would please you and would benefit those who live and work in your honor and love and say a letter. Name of our brothers and lordly friends. May we be seated? At this time we will call the board of adjustments and. At this time we will offer any matters public comments that are not on the agenda and I have none, so we'll skip past that. We'll move on to item number D, consent agenda items. Do I hear a motion from the council? I have a motion and a second for approval of the minutes. Any further discussion? All those in favor? Aye. Any opposed? Emotion carries. There is 532 now at this time. We'll open the public hearing and Board of Adjustments will hear written and oral comments requesting a variance to allow a shed to be placed on the rear of a property line but in an alley on the 305 West College Street address. And so at this time, we will open that up. Bob, do you wanna come and speak at this time? I would love to thank you. I just wanna begin by thanking the council for my use permit we got two weeks ago. And I come to like ask for a variance to allow me to set that shed at the back edge of my property. I have a very questions then I can answer for anyone. The reason I'm doing that is by setting it back and allows greater use of the free space in the back of house and shed. I think it's a little more of a back over. So I'm understanding is the alley is pretty much blocked off. I don't know if it's actually been abandoned, but it is very much blocked off. And I should be pointed out that I think every neighbor, West East, North and even Northwest, all have structures that are on the Alleyway proper lines to the adjacent of theirs. There is also on the west side of my property a stem of retain wall got so high that runs all the way back through the Alleyway just to prevent erosion from my neighbors to the west in or orthodox It's a significant step down anywhere which does make the alleyway pretty much unusable. At some time in the very, I'm guessing, probably 23 years ago, judging by the age of the trees, a fence was run down the middle of the alleyway and trees have been allowed to grow up on my neighbor to the north, on his side the alleyway that's pretty heavily treated. He's got government bushes in there. Kind of create a visual screen. So I don't really, in my opinion, I don't see the opportunity to create any kind of a significant problem for the city or a criminal behind him. I'm going to just request that this be a place a problem with this. I don't have a problem with this. But I want to make sure that it does not get built any part of it. No, get built. Any part of it get built in the highway. No ma'am, the structure of your question, as you discussed two weeks ago, is it going to be a free build ship? And so it will be dropped on site. And my plan is to leave it a couple of three inches from the actual property line in my area. So that there's any discussion about, I'll have a little bit of grace there, so no, we'll not be in the gallery. Step by any issues with staff raining again. Any further questions? Thank you, Madam. Appreciate it. I do not have any other people who signed up to speak on this. So at this time we will consider the public hearing close, 535. Moving on now to the regular agenda items discussion to possible action to approve a request for the variance to allow the shed to be placed on the rear property line of the abutting alley that we just heard about at 305 West College Street. I have a motion and a second any other discussion by the board. All of the favour? Aye. Any opposed? Motion carried. And at this time we will close our Board of Adjustments here and here with our regular City Council meeting at this point. And we will entertain at this point any comments that are not on the agenda that are concerned. Thank you Bob. I have none so we'll move on to that and I have a proclamation to read this afternoon. Whereas the National Day of Prayer is an observance annually held on the first month, Thursday of May inviting all people of face to pray for this nation, its leaders and its citizens. And whereas prayer has long been the cornerstone of American life, and a source of strength and guidance in times of joy, hardship, and uncertainty. And whereas the National Day of Prayer offers an opportunity for individuals, families, and communities to come together in reflection, unity, and hope. And whereas the first continental Congress called a national day of prayer in 1775, and President Abraham Lincoln called for a national day of prayer in 1863, and whereas the national day of prayer was established as an official annual day of observance in 1952 by a joint resolution of the US Congress and signed into law by President Harry S. Truman. That law was amended in 1988 by President Ronald Reagan to establish the first Thursday of every May as the National Day of Prayer. And whereas the City of Lano recognizes the importance of spiritual values in the roles of faith-based communities and supporting and uplifting our residents, and whereas this year's theme is lift up the world, emphasize the the world, emphasizes the power of prayer and scripture to bring enlightenment peace and purpose to our lives and throughout our nation. Now therefore I, Mary and Bishop, mayor of the city of Lano do proclaim May 1st of 2025 as the national lay of prayer in Lano and encourage all residents to join together in prayer, reflection and gratitude for our city, and our nation, and our state. And with Nasserah, I have sent my hand to this and caused a seal of the city of Lano to be placed on this on the 21st day of April of 2025. Thank you. At this time, we will have an audit presentation from our auditing firm. Thank you Mayor. Council appreciate the opportunity in front of the, this evening, my name is Jonathan Watson. I'm with the Audit firm for Suotsman Company. We completed the audit over the year and its September in for 3024 for the city. You all should have a bound record in the front and you can flip it open. There's a came down with a slide under the hood and figure. That I can see. With that, we get into it. We're going to view the auto process. The auto was conducted consistently with US Gas. This general accepted audit in standards. US Gas can call a three phase approach. The first phase is the planning phase. We quote the Sun areas, we find most the technical risk of error or fraud. And that leads us into the field work stage where we draw sample, we've also a sample sunlight evidence, make sure things are reported properly. The same complications that they're reporting for their differences. We determine why those audit adjustments, at least the conclusion reporting phase, which is the proposal of those adjustments, help prepare the report that you all have in Columbia as well as a couple letters. So that is the USGS report. The report itself, there are six sections to it. The first section is the first one. That information about the city. But the audit opinion follows that. That's a letter from us. Your tenant auditor describes whether the financial are consistent with US gap generally. Except if it can't be principles or if there are any lot of cases where we can balance that. Management's discussion and analysis follows that. She shows currently results compared to prior year. Some explanation goes significant changes here or here. Basic financials follow that, those are your statements. You've got a government wide statements, which have your long-term debt, capital action, and then your fund level statements, which have your more near-term cash flow, and it's talking about the, for the back report, we've got your budget, actual schedules, full of the back of the general fund, As well as your pension schedules. You can see how well fun if your pension is. You're over here. It's a 10 year look. So you can see that trend line on your pension. And then some other schedules as well. So I mentioned before the front of the report is the independent auditor. The report, there's four types of things you could receive. Those are listed here. We may not be caught here. It is the best on my client again, kind of progressively worse from there. Good news, cities are receiving an unmodified opinion. So that's the highest level of electricity being to provide. So that's a really good thing. Finance, department, Pera, and the rest of the individuals that have come into contact, and see if you've created a job of getting information, answering our questions. That's the reason we're here today to be able to off that opinion. So thanks to Herri and her team and everybody with the city that helped us. Some financial highlights. So again this is September 30, 24 and the year ended the same, some bullets for the last six days total of my abilities, by about 35.75 million per year, Overall increase in net position for the year about 1.35 million cities had a government fund who were providing combined funds balance for about 3,676 thousand which was an increase about 50,7 thousand per year. Your unassigned fund balance within the general fund was about 2.8 million which which is about 48% of your annual general fund expenditures, so 48% about half a year. So that's your unassigned reserve. It's good to mark the look at your sitting close to the S6 months, so the government finance officers, association GFOA, they recommend two to six months to your senate for good spot. So this next one here is a high chart of your governmental taxidance revenues, total governmental revenues to the current year of 5,666,000 compared to prior year about 5,364,000. Sales taxes make up 25% of your governmental revenues about 1.4 million prior year was 1.287 thousand property taxes make up 25% as well 1.4 million 10 thousand prior year was 1.258 thousand charges for services make up 26% about 1.4 million and the rate of $4,167,000 and a prior year about 1.25 million. Investment in town of 4%, $250,000, prior year, it was close to $200,000. So, I'm pretty confused there. So, the revenue side, this is the expense side. Your total governmental expense is $6,000,000, $2,000, $4,000 per year. Prior year, $5,625,000, your largest expansion function area is parks and rec, 27% about $1,780,000 prior year is close to $1,7 million. Public safety makes up 22%, $1,451,000 prior year was $1,265,000. General government makes up 23%, about $1.5 million prior year was was close to 1.2 million general government makes up 23%, about 1.5 million prior year was close to 1.2 million. Public works makes up 24% and 1.5 million with 7,000 prior year, 1.225 thousand. So that was the government wide look. We also present the funds, which are more granular, specific look. We've had your general fund with a left here and then your other funds working left for right. So we can see the general fund which is where the majority of the activity occurs. You had 163,746 surplus per year and that's rolling into the ending fund balance there. 2,837,825. So that 48% of annual general fund expenditures. That's that number. So you can see you fit into that number for a year. And then just circling red at 11. So you can see the surplus there are 163,000. And then to the right, you can see all the funds here in net are operating at a small surplus, which is because it's not the right expectation. Okay, I mentioned for the back report, it's a budget actual schedule. This is a summarized version here on the page number 9 of the PowerPoint. So we've got your final budget on the left here. After all, budget amendments, you budgeted an operating You have to sit here at 250,029. Your axle is in the middle and you actually operate at a surplus there at $163,000. And then the variance is in the right column here. So just circled a few things on the right. Your total revenues came in over budget by 18,856 sales tax came in well over budget so that was making can true reverb there. Expenditures were under budget by 345,584 several apartments there, contributed to that. So that fit into a positive net overall budget variance bottom right here of 370,775. Okay, so that was a look at all the governmental activities and then just a little more for you. Just want to give you a look at your utility system. So this is your utility system operating revenue and operating expenses for the current year. We had an operating income this year of 1,740,665. And then after capital contributions and transfers of Alex, You still have a positive net change of net position that are 729,177. So an increase year-over-year net position. Two more slides for you. This is a look at your pension. This is the last 40 years. The most recent year is the most let home year and then working backward to the right. There's 10 years in your report but it's a lot to get on with slide. So bottom left here we can see your net pension liability 1,279,589. Just to the right of it, about 1.6 million. So the liability decreased year over year, from 1.6 million approximately to 1,279 house. So that is positive. Liability is increasing. It's a good day. Some bullets here at the bottom to think about to your funded ratio, which is a measure of that asset relative to the liability. It is 88% funded. So your assets 88% of that total pension liability priority was 84%. So it improved. Was that mean? Well, average funding level in 2023 in the nationwide study of government pensions was 70.1%. So you're sitting at 88%. So you're well above average. That's a thing about 80s. Definitely above average in the 90s. Well above average obviously. Contribution rates, that's really where you feel it. So TMRS is adjusting those contribution rates annually as they feel, even more funding is needed or you can pull back on the funding and we can see that's actually what happens. So the most recent year, 2024, they were, the rate was 12.79%, that was a decrease year over year from prior, which is 13.23, and then 13.56 before that. Think of those as a percentage of payroll, so 1% can be quite a bit when we're talking about percentage of payroll. So, king down a lot of years. Okay, so that's all the initial data. I'm gonna go through high level of results. In addition to that, there are two audit letters. These are pretty standard communication. We have all of our audits. The first letter describes nothing unusual here. It talks about our independence. We have no relationships with the same outside of its contract. It talks a bit about estimates within the financials. I'm not going to go through all that in great detail. And then the audit adjustments are listed in the audit letter, which there's really not many. And that against these to help other finance departments doing. And then the other one is internal controls. So we do a lot of walkthroughs of different departments with the city, naturally identify identify things and we will share those things and what you'll do with them, as well as new gas be pronouncements. So, gas be sets, government accounting standards that we have to follow and make sure that you all follow. And there's there's a new one coming in that Karen, I have heard, and it's been about that you already have to adopt for next year. So that's also within their, it's a new way account for a true sick time. It will be applicable to the city in 930-25 this year. So a lot of information is short period of time, but that's really everything I want to share. So if you have any questions, happy to address it. Thank you. John and Nut Shell, if you could just, we're doing really good, good, we're doing okay, how would you classify? So yeah, some of the metrics I went over are kind of that, I don't use that terminology. That's a good one too. That's a really great advice. That's right, that's really good one. That means that all the evidence, that truly, it doesn't come up a lot, but truly sometimes we don't get enough evidence or there's something that's just a kind of form of property that nobody can get wrong around, we can't offer that opinion. So in our respect, it's as good as it gets. And then just from my opinion about financial stability, where you're at, you know, that's why I refer that general fund on the sign of fund balance. You're sitting with the good reserve. If you ever get under two months, you're running a you know, that's why I refer to that general fund. I'm assigned fund balance. You're sitting with a good reserve. You ever get under two months. You're running a little too lean there. Everything looks good. There was nothing outside of our expectations. And so, yeah, so no alarms. And if there is any, I bet I'll show you all that you know. So everything's working within a balance of our expectations. Excellent. It's not part of your contract to get on Facebook and brag on us, is it? I mean, because you know, they take it out there. Yeah, okay. I mean, part of the, probably 10% of a percent that doesn't have Facebook. Yeah, smart. And this is very good news compared to several years ago. I mean, kind of where we were at. Yes. Or like I was going to bring that up to you. Anyway, this is awesome. The recommendations are kind of minor. And I think you care for, yes, care in your department. So I want to brag about how I did this last year too. But when we, like three or four years ago, rapidly first got here, our fee in lieu was 18% or 17%. Maybe 17%? 17%? And what is it now? 10%. That has a great reduction. We haven't been able to do that. And the other thing is, she is obviously in the top of our county where we're not in our careers on our statements six months or eight months, likely we're in our years. I do have a question. So, at page seven you said, you got your general extensive, and is it all very equal? Is there any suggestion you have on this? What would you do for our students? Or should we look at it? Yeah, just take a look. That's what I'm going to explain. So this was slightly under 70's time? Yes. Well, I thought it was fine. There you go. Okay. So, obviously we've got an increase here over here. So your question is, is there anything that you think we should work on or look at or analyze that might help us in our research? It's so hard because you almost so much thought that the qualitative of what's going in here, you know, I'm more focused on isn't reported properly. And does the change, let's look, for example, say in the police department, we hired an extra 10% workforce. work force around mit% workforce. I have an expectation of an increase. Now whether that increase is justified and you all need it, that's more of a kind of quality level. It's like kind of beyond my scope. But I'll tell you relative to other cities, you know, there's increases year-to-year. That's when we know the inflation of this. It don't matter. No, you know, increases your over here. That's, that's, I mean, we know the inflation at this. It goes backwards. No, no, you don't. So yeah, so it's hard for me to offer a lot there. OK. And I have one question for Karen. Maybe you can help me with this on page 8. It's said our met change in Pembao was 163,000. Can you put us that compared to the last year? We had over, you know? I don't know. I have to look at last year. I think we were like 300 last year. I thought we had two. That was 63 and it's like a care for that we've been in this year to pay for the stuff on this great chart. Yeah. All right. Thank you. Appreciate it. Thank you. Yeah you. Any other questions? Thank you, John. Thank you. Thank you. Moving on to item number E, consent agenda items. I assume the council is ready for your packet. Here are motion. One second. I have a motion to approve. We motion to approve and a second Kelly and Laura. She was number one. Yeah. Laura second. Any other discussion? All those in favor? Any opposed? It carries. We will now go into the public hearing for the hearing in order to receive written in or oral comments regarding the specific use permit at 804 West Lampasses I don't have anybody you wish to speak to that on my notes here do have anybody here in the audience? Okay All right, So staff report on this. So this is our hearing from the Poozing. Yeah. Yeah. So the building that she has is specifically for a woman in office and a wait time. OK. So that was true. That was for her far as possibly last year. Right. Okay. The she space. Okay. Very good. In that case, this public hearing will then be closed at this time, moving on to regular agenda items. Number one, discussion and possible action to approve ordinance number 1560, regarding an application for a special use permit at Adel for West Lempastis. I move. I move. A second. Motion and a second in your discussion. All is in favor. Aye. Any opposed? The motion carries. Item number two, discussion and possible action regarding an amendment to ordinance number 1561 regarding the budget for fiscal year 2425. Here, this is just cleaning up. Yeah, and then here, clean up. Please send the revenues and expenses. I think the head thing has decreased the revenue to somewhere over overstated, some were understated. Yeah, just a typical thing we have to do two or three or four times a year. Did you get us here? I just had a house to be. Oh, OK. All right, do I hear a motion from council? I have a motion. Do I hear a second? I have a second. Do I hear any out of discussion? All those in favor? No opposed? That motion carries. Item number three, discussion and possible action for contracting professional services with engineering's firm of Steaker and Bizell for the Lano County Texas Community Block Development Grant administered by the Texas Department of Agriculture. And that's gonna be for the 700 block block of Ford Street in downtown Marty. You want to explain any further? Yes, premier. We are talking to the question of calls to catch you. We got one back at the beginning from our engineer, city engineer, city museum. So we combined with the requirements at the cost of that high-4 ballot grant. So, if it's in order, then we can prepare this case engineer for the trial. All right. Any other questions by Council? Do you have a motion? I may have two, please. Okay, that was almost something. Okay, I have a motion by Laura and Kelly second. Any other discussion? All those in favor? Any opposed? Add motion carries. Item number four, discussion and consideration, approving an engagement letter with Wildon Financial Services for fiscal year 2026 for Water and Waste Water Rate Study and authorizing me to execute that document. Marty, again, this is on your table here. Oh, Josh, sorry, yes. So this is a race time for both the last year period of this year. The figure of the result is almost completed. The water CFP, which will allow us to complete the water rate study, and they're anticipating to have complete, I believe, to a large within the grade, into the 26th grade. And then the waste water rate study, we're waiting on a project to be complete so they can start that and until they're going to rate. They don't have the wastewater rate that is managed before the senators of the nation go back to the other areas, what would that say? Is that a rate change? Is that a rate change? watered in the water. Okay. All right. Council, any questions? Any discussion? Do I hear a motion? I'm in the other discussion. I have a motion and a second. Any other discussion? All those in favor? Any opposed? Add motion carries. Item number five, discussion and possible action to approve resolution are 2025-12 to open a JOK account and does it date signers for that bank account? Marty, this is more or less just making things easy for folks out at the JOK, right? It's on the events that we sponsor, so we're having to be upset there. We have a trial and vice-continent people can actually come to the area. So this will set up a campaign that we could put $10,000 in and just teach that balance in that campaign. And they can pay those prizes that we've cheered at the time that being open and skilled at student history, just like the rest of our event. And after that you have that event and we were this year to reemerged that thing on the back of that something that we played this with the annual problem and this one we have to seek to do with everything else. All right. Any questions by council? So if you're just a streamlined process, it was still happening. It was already happening. You're just a streamlined process. Now what's not already happening because we aren't able to pay those. Okay, probably at the end of the event, because we don't know what they're going to say. But if we have the event and we have to decide which jet we can do in the event. So it's the van. So it's the late. We had events, we had prize money, but it was the late, there. Yeah, we have to come in here and then we have to write JEC something. Okay. Right. There's no people in my room, I'm going to go, okay, it just keeps in the process. Yeah. I think we need more people involved. Yeah. It makes either a good prize money. I'm right shortly a bit. Right. Exactly. It's a point of view. I'm a lucrope fruit. A second. I have a motion and a second. Any other discussion by council? Who is going to be on this signature? Any other finance director or city secretary? And Jay, OK. Okay. Continue those two. Okay. All right. Other questions? Everybody in favor? Why? You opposed? I'm motion carries. Let's go into item number six. And we're going to discuss the possible action of proving ordinance number 1562, amending the master fee schedule. Again, this is just basically cleaning up some mess that we have over there right now Marty 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 6250 or 2.650, 250, 250, 250, 250, 250, 250, 250, 250, 250, 250, 250, on dollars. And I get that. It said $250,000 to 500,000 was the next amount. And so there was a chance that you could have a permanent that was from $250,000, $250,000 or $250,000, or 500,000 that was a gap. So we just fixed that gap. Any other discussion by council? Do we hear a motion? I'll make it for a second. I have a motion and a second. Any other discussion? All right. Okay. I have a question. On this carryover, this is oh, you know, 250,000 and then up to 250,000 and the 250 to 500. So is it $250,000 or $1,000? I mean, is it $250,000? I mean, is it $250,000? Anything over $250,000? Thank you. Thank you. Any other questions? All those in favor? All right. Any opposed? I have motion carries. Item number seven, discussion and possible action to approve an agreement for professional services with Plumor Associates and Corporate to develop a risk and resilience assessment and compliance requirement to, or emergency response plan to meet America's Water Infrastructure Act. This is part of the thing the National folks are telling us to do, Josh. Yes, it's an American Water Infrastructure Act of 2018. When that come out, our population threshold was below the requirements for us to have to have these two plans and now it's time to renew the two plans. We'll learn how over the population to have to have them. So now we have to have them. Okay. We actually have to have them so we can renew them. All right. More red tape. So we have to pay somebody to help us comply with government. Okay. Okay. Light doing your taxes. The right to plan for the file. Mm-hmm. Do you guys have a question? What is our population? I saw it. It was a 3325, 3325. Thanks. I'm going to do it for you. All right. I have a motion. Any other discussion by council? All those in favor? Any opposed? Motion carries. Item number eight, discussion and possible action regarding a approval of professional services with freezing nickels for the 2025 tank rehabilitation project and authorizing the mayor to execute those, to those documents. Josh. So this is the other three water towers that was CO2B painted. This is Indian air services to reevaluate them and bid up project, build stuff. And this price does include inspection services once the main started. And there it is, Special Services B, which includes evaluating the water tower that sits on open street. That means about 15,000 dollars. I think that needs to be done, but this project's gonna to be very tight. So I hope we walk to include that in this project, which the possibility of going over and having a budget for a set of those a set of projects. Did you say this includes the Water Caron Open? And we're talking about Oakman and College Straight Up or the Dink. Yeah. Has it ever looked at ever? Ever. Yeah. Usually we visit in about open and college street. Or they they yeah. That hasn't looked at ever. Ever. Yeah. In fact, is it in use? Yeah. It's just a hollow tube isn't it? Yeah. Any danger of falling over? That's what that's all about. We don't know. No. We have to be calm though. All right. Oh god. Is that that would in the one where we end up just in the only water storage that we have? That's not being used. And the one in the end of Houston, the only water storage that we have is not being used? And the one up on the other end of the... It's not on that one. I'm not sure if I'm on the other end. Houston? Yeah. Okay? Yeah, those who I'm not even concerned about, they're not that old, They're not that old. Or that tall. So how long does it take? I'm like, what, how, and how I ask this? Once they give us their opinion, I guess, how long do we have before we make actions do something with them before we have to turn around you this again? How long is this opinion or? So this is from Painwater Power. But you talk about that specific power or the old project. Just a whole project. 20 years. Okay. How long is this opinion or? So this is for paying water power. But you talk about that specific power or a little project. Just a whole project. 20 years. Okay, so we don't get them done in 19 years. We're still good. Yes, the land and land water power were last painted in 2024. So that would expect and see an old paint. 20,000. 20,000. 20. Yeah. The last expectancy of the new coding systems is 20 to 30 years. Okay. Okay. Okay. I'll be retired next time. I don't think so. I'll be retired next time. I don't think so. I'll tell you. All right. Do I hear a motion on council council? I'm going to do it for a second. I have a motion and a second. Any other discussion or question from council? All those in favor? Hi. Any opposed? And motion carries. Any monthly reports we have to deal with? Chair? No. Just financials and transfer. All right. Very good. Very good. With that we will consider itself a journey. It's going financial. All right. Very good. With that, we will consider a self adjourned. It's going to take so much. Good night. Hey, tell me. I'll tell you. Tell me. I'll tell you. I'll tell you. I'll tell you.