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-America City
MINUTES
CITY OF LINCOLN
CITY COUNCIL, PUBLIC FINANCE AUTHORITY
and REDEVELOPMENT SUCCESSOR AGENCY
Regular Meeting
January 25, 2022
OPEN SESSION MEETING
Meeting conducted virtually on Zoom with Live Stream on City of Lincoln YouTube Channel and WAVE Channel 18.
1. CALL TO ORDER by Mayor Andreatta at 6:00M.
2. ROLL CALL: Councilmembers present: Paul Joiner
Dan Karleskint
William Lauritsen
Alyssa Silhi
Mayor Holly Andreatta
Roll Call: 5 members present, 0 members absent, 0 members excused.
Staff members present: Mark Scott, Interim City Manager Kristine Mollenkopf, City Attorney
Jennifer Brown, Chief Innovation & Technology Officer
Matt Alves, Public Safety Chief
Travis Williams, Acting City Engineer (Consultant via Zoom) Gwen Scanlon, City Clerk
Various City employees, consultants and members of the public were also present in person and via teleconference.
3. REPORT FROM CLOSED SESSION - Kristine Mollenkopf, City Attorney, stated there was no reportable action from the closed session meeting held prior to this meeting.
4. PLEDGE OF ALLEGIANCE led by Councilmember Lauritsen.
5. AGENDA MODIFICATIONS - none.
6. PRESENTATIONS
6.A. Annual Comprehensive Financial Report (ACFR)
Justin Williams, Mann, Urrutia, Nelson, CPA's and the City's Auditor, made a powerpoint presentation, made a part of these minutes by mention thereof. A brief City Council discussion ensued thanking Staff for their hard work. Mayor Andreatta opened the discussion to the public with the following comments:
a) Richard Pearl, City Treasurer and Fiscal & Investment Oversight Committee (FIOC) Chair, thanked Justin for the presentation and stated the FIOC looks forward to reviewing the report and reporting back to City Council on their findings.
7. PUBLIC COMMENT ON NON-AGENDA ITEMS
a) Albert Scheiber, a Placer County resident, re-stated his concern from the January 8, 2022 meeting with the North American Sub basin Groundwater Sustainability Plan and over pumping. 600 Sixth Street • Lincoln, CA 95648 • www.ci.lincoln.ca.us • 916-434-2400 • Live • Life • Lincoln • Live • Life • Lincoln• Live • Life • Lincoln • Live • Life • Lincoln • Live • Life • Lincoln • *****
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City Council, Public Finance Authority and
Redevelopment Successor Agency
Regular Meeting Minutes
January 25, 2022
8. CONSENT
Mayor Andreatta asked if any members of the City Council or public would like to pull any items from the Consent Agenda. Councilmember Joiner stated he would like to pull Item 8J, Property Negotiator for 1st & Joiner Parkway, and Item 8L, Joiner Park Reclaimed Water Project, and Albert Scheiber, a Placer County resident, stated he would like to pull Item 8P, Planning Consultant Contract. Hearing no other items Mayor Andreatta called for a motion. Councilmember Joiner motioned approval of the balance of the consent agenda and the motion was seconded by Councilmember Lauritsen. By the following Vote (Approved): Joiner - Aye, Lauritsen - Aye, Karleskint - Aye, Silhi - Aye and Andreatta - Aye. Those items approved were:
8.A. Approval of Minutes of January 11, 2022 Regular and Special City Council meetings.
8.B. Receive and file Contract Report, identifying contracts, task order and purchase orders executed by the City Manager and filed in the Office of the City Clerk by January 20, 2022.
8.C. Receive and file Budget to Actual Reports for period ending October 31, 2021 and November 30, 2021.
8.D. Receive and File Treasurer's Reports for the periods ending October 31, 2021 and November 30, 2021.
8.E. Adopt RESOLUTION 2022-11 accepting the Warrants of December 23 and 30, 2021 and January 7 and 14,2022 to be placed on file with the City Clerk and available for audit.
8.F. Adopt RESOLUTION 2022-12 adopting the 2021 update to the Placer County Local Hazard Mitigation Plan.
8.G. Adopt RESOLUTION 2022-13 authorizing the City Engineer to install four stop signs and two yield signs within the newly constructed Twelve Bridges Village 1, Phase 1 neighborhood.
8.H. Adopt two resolutions:
RESOLUTION 2022-14 Approving Annexation No. 14 (Lincoln Meadows) into the City of Lincoln Community Facilities District No. 2018-1 (City Maintenance Services) • RESOLUTION 2022-15 Approving Annexation No. 6 (Lincoln Meadows) into the City of Lincoln Community Facilities District No. 2018-2 (Public Services)
The CFD No. 2018-1 (City Maintenance Services) special tax will be levied annually to fund the maintenance of City infrastructure such as landscaping, parks, open space, streetlighting, street maintenance, traffic signals, and stormwater quality and drainage facilities. The CFD No. 2018-2 (Public Services) special tax will be levied annually to fund City services such as police and fire protection.
8.1. Adopt RESOLUTION 2022-16 authorizing the City Manager or designee to submit an application to the State Department of Resources Recycling and Recovery (CalRecycle) for grant funding under the SB1383 Local Assistance Grant Program for aid in the implementation of regulations adopted by CalRecycle pursuant to Chapter 395, Statures of 2016.
8.K. Adopt RESOLUTION 2022-18 authorizing the City Manager to execute a contract for professional services with Callander Associates Landscape Architecture for Brentford Circle Park CIP 464 in the amount of $395,082.50.
The project is funded by $3,680,000 from Fund 562 - Lincoln Crossing Bond as part of CIP 464 Brentford Circle Park Project FY 2020/2021 Capital Improvement budget. 600 Sixth Street • Lincoln. CA 95648 • www.ci.lincoln.ca.us • 916-434-2400 • Live • Life • Lincoln • Live • Life • Lincoln• Live • Life • Lincoln • Live • Life • Lincoln • Live • Life • Lincoln • *****
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City Council, Public Finance Autority and
Redevelopment Successor Agency
Regular Meeting Minutes
January 25, 2022
8.M. Adopt RESOLUTION 2022-20 authorizing the execution of REVISED claims for Local Transportation Funds and State Transit Assistance Funds for fiscal year 2021/22.
Provides funding to cover costs of contracted Transit Services in Fund 740 and for Streets and Roads purposes in Fund 223.
8.N. Adopt RESOLUTION 2022-21 accepting the 2020 Storm Drain Modifications Project, CIP 447 as complete, and authorize the City Clerk to file the Notice of Completion with the Placer County Recorder.
8.0. Adopt RESOLUTION 2022-22 authorizing a contract amendment with Prudential Overall Supply to perform uniform and mat-cleaning services through June 30th, 2022 and to increase the contract authority by an additional $6,300.
There is no additional fiscal impact associated with this item as the cost will be borne by the existing uniform budget. The funds being used are already approved for these purposes in the 2021-2022 Fiscal Year budget.
8.Q. Adopt RESOLUTION 2022-24: (1) creating CIP 386A Transit Stop Improvement Phase 2, (2) allocating $125,500 from available unencumbered Fund 223 (Streets - TDA) to CIP 386A - Transit Stop Improvement Phase 2 Project, (3) approve the plans and specifications, and (4) authorize the City Manager to execute a contract for construction with PBM Construction, Inc. for $109,000 and authorize the City Engineer to approve change orders not to exceed $16,500.
8.R. Adopt RESOLUTION 2022-25 approving refund, privacy and other assorted policies associated with new website.
ITEMS PULLED FROM THE CONSENT AGENDA:
8.J. Property Negotiator for 1st Street and Joiner Parkway.
Councilmember Joiner stated he pulled this item to recuse himself because his family owns property within 400° of this property as well as Item 8L where they own property directly adjacent to the project and turned his audio and video off at 6:33PM on the Zoom meeting. Mayor Andreatta opened the discussion to Council and the public and hearing no comments called for a motion.
Councilmember Karleskint motioned approval of the item and the motion was seconded by Councilmember Silhi. By the following Vote (Approved): Karleskint - Aye, Silhi - Aye, Lauritsen - Aye, Andreatta - Aye and Joiner - Recused: RESOLUTION 2022-17 appointing the City Manager, or his/her designee, as the City of Lincoln's real property negotiator relative to the sale of the surplus City of Lincoln parcel on the southwest corner of Joiner Parkway and First Street (APNs 021-321-083).
8.L. Joiner Park Reclaimed Water PS&E
See Councilmember Joiner's comments from Item 8J above. Mayor Andreatta opened the discussion to Council and the public and hearing no comments called for a motion.
Councilmember Karleskint motioned approval of the item and the motion was seconded by Councilmember Lauritsen. By the following Vote (Approved): Karleskint - Aye, Lauritsen - Aye, Silhi - Aye, Andreatta - Aye and Joiner - Recused: RESOLUTION 2022-19 approving the plans and technical specifications and authorize staff to proceed with the bidding process for construction of Joiner Park Reclaimed Water, Capital Improvement Project (CIP) 602. The Construction of this project is funded by $480,000 from Funds 725 as part of CIP 602 Joiner Park Reclaimed Water. Also, the City will be rembursed for a maximum $452,206 in grant funding from the Depart of Water Resources upon project completion.
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City Council, Public Finance Authority and
Redevelopment Successor Agency
Regular Meeting Minutes
January 25, 2022
Councilmember Joiner rejoined the Zoom meeting at 6:36PM.
8.P. Planning Consultant contract with Management Advisory Services (MAS) Mayor Andreatta asked Albert Scheiber for his comment or question on this item as follows:
a) Albert Scheiber, a Placer County resident, stated his concern on how this position would be funded given the number of staff salary raises and promotions in recent months.
Mark Scott, Interim City Manager, stated the funding for this position is from salary savings from vacant Community Development positions. With no further discussion, Councilmember Joiner motioned approval of the item and the motion was seconded by Councilmember Karleskint. By the following Vote (Approved):
Joiner - Aye, Karleskint - Aye, Lauritsen - Aye, Silhi - Aye and Andreatta - Aye: RESOLUTION 2022-23 authorizing the City Manager to execute a contract for services with Management Advisory Services for retention of Paul Richardson as Planning Consultant at a cost not to exceed $84, 100. Funding for the contract is available in the Community Development Department due to salary savings from several vacant positions.
9. PUBLIC HEARINGS - none.
10. GENERAL BUSINESS
10.A. Discussion regarding continued findings made pursuant to AB 361 as part of Resolution 2022-10, adopted January 11, 2022, allowing for remote meetings.
Kristine Mollenkopf, City Attorney, gave a brief staff report. Councilmember Joiner stated his support to continue virtual meetings. Councilmembers Karleskint, Lauritsen and Silhi all concurred with Councilmember Joiner. Mayor Andreatta stated she was in support of a virtual meeting but did not want to continue virtual meetings for another month. Ms. Mollenkopf stated she would have to bring another resolution to the next Council meeting on February 8, 2022 because AB 361 findings expire after 30 days. Mayor Andreatta opened the discussion to the public with the following comment:
a) Byron Chapman, a Lincoln resident, stated his concern that valid data is used to determine whether continued virtual meetings are needed and requested this information be shared on the City's eBulletins.
Another brief Council discussion ensued with City Council consensus to continue virtual meetings until February 8, 2022 when they would have another discussion and possible action on a resolution to continue AB 361 findings.
10.B. City Manager Updates:
1. ARPA Fund Allocation
2. Financial Advisory Services for the WWTRF Expansion
3. Affordable Housing Funds
4. Public Facilities Element (PFE) Update Study.
1. ARPA Fund Allocation: Mark Scott, Interim City Manager, gave a brief oral report on American Recovery Plan Act Funds and possibly having the Lincoln Area Chamber of Commerce administer a grant program because of the lack of City Staff to administer.
a) Tom Indrieri, Lincoln Area Chamber of Commerce Chief Executive Officer, stated his willingness to assist in any way to get assistance to local businesses. 600 Sixth Street • Lincoln, CA 95648 • www.ci.lincoln.ca.us • 916-434-2400 • Live • Life • Lincoln • Live • Life • Lincoln• Live • Life • Lincoln • Live • Life • Lincoln • Live • Life • Lincoln • *****
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City Council, Public Finance Autority and
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Regular Meeting Minutes
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b) Gary McDonald, Lighthouse Executive Director, stated there is a significant need for assistance and would be much appreciated.
A brief City Council discussion ensued regarding getting a grant program together as quickly as possible.
2. WWTRF Expansion: Mr. Scott stated he had approved a contract for Financial Advisory Services that was approximately $30,000 and under his signing authority. He continued the contract may end up being more than that but Staff would bring it to Council for approval and this at least gets the project started.
3. Affordable Housing Funds: Mr. Scott stated a recent housing proposal won't be moving forward but the City has State Community Development Block Grant (CDBG) funds that need to be spent soner rather than
4. Public Facilities Element (PFE) Update Study: Mr. Scott stated the last study was done in 2012 and the latest draft of the study should be coming forward to a work session in 2022.
11. COUNCIL INITIATED BUSINESS
Councilmember Joiner requested the City Attorney's evaluation be scheduled in an upcoming meeting. Kristine Mollenkopf, City Attorney, stated she would schedule the meeting once City Council returns to in-person meetings.
Mayor Andreatta requested Councilmember Karleskint report out on Pioneer Energy overcharging City residents. Councilmember Karleskint gave a brief explanation on Pioneer Energy rates and that they would be updating the rates at a public meeting in March, 2022.
12. INFORMATION ITEMS
Councilmember Karleskint reported the Western Placer Waste Management Autority Board re-affirmed their vote for a Texas company to operate the facility.
A City Council discussion ensued thanking Mark Scott for his service as Interim City Manager.
13. ADJOURNMENT - Mayor Andreatta adjourned the meeting at 7:57PM.
Submitted by:
Siven Sanda
Gwen Scanlon, City Clerk
600 Sixth Street • Lincoln, CA 95648 • www.ci.lincoln.ca.us • 916-434-2400
SUMMARY OF AUDIT RESULTS
CITY OF LINCOLN
YEAR ENDED JUNE 30, 2021
PRESENTER JUSTIN WILLIAMS, CPA
MUN CPAS
MUN CPAS
WHAT IS AN AUDIT?
• Management is responsible for the
preparation and presentation of the financial
statements.
• Purpose of an audit is to provide financial
statement users with an independent opinion
on whether the financial statements are
presented fairly, in all material respects, and in
accordance with applicable accounting
standards (GAAP)
MUN CPAS
AUDIT PROCESS
• Interim Fieldwork - June
• Planning - Risk assessment, review of Council minutes, significant agreements, policies & procedures,
management inquiry
- Documentation and Testing of Financial Processes
• Cash receipts
• Cash disbursements
• Payroll
- Financial Reporting
- Review of Prior Year findings
MUN CPAS
• Development of internal control recommendations
AUDIT PROCESS
- Year-End Fieldwork - Last week of October
- Testing of Year-End Balances and Activity
- Confirmation of balances
- Cut-off testing
• Detail tests of transactions
• Analytical review
- Single Audit - Audit of Federal grants in
accordance with the Uniform Guidance
• Preparation of Financial Statements
MUN CPAs
FINANCIAL REPORT
• Annual Comprehensive Financial Report (ACFR)
• Introductory Section
- Basic information on the City
- Transmittal Letter
• Financial Section
- Independent Auditor's Report
- Management's Discussion and Analysis
• Financial Statements and Related Notes
• Statistical Section
• Additional financial, economic, and
demographic information MUN CPAs
AUDIT REPORTING
• Reporting Results of the Audit
- Audit Opinion- Independent Auditor's Report
• Government Auditing Standards Report
• Single Audit Report
- Communication with Those Charged with
Governance
- Management Letter
MUN CPAs
AUDIT RESULTS - AUDIT OPINION
• Independent Auditor's Report
- Types of opinions- unmodified, qualified, adverse
or disclaimer.
- 2021-unmodified opinion
. "Clean" audit opinion
• No material misstatements
MUN CPAs
AUDIT RESULTS - GOVERNMENT
AUDITING STANDARDS
• Government Auditing Standards Report
2021 2020 2019 2018
Material Weaknesses
Significant Deficiencies
Compliance Exceptions
MUN CPAs
AUDIT RESULTS - GOVERNMENT
AUDITING STANDARDS
Prior Year Material Weakness
• Special assessment debt funds- IMPLEMENTED
Prior Year Significant Deficiency
• Capital Assets- Reported due to large prior period
adjustment as the result of finance department
reconciling capital asset listing- IMPLEMENTED
MUN CPAs
AUDIT RESULTS - SINGLE AUDIT
• Single Audit Report
• Required when an entity expends more than
$750,000 in Federal funds
• Major program audited:
• Highway Planning and Construction
• Coronavirus Relief Funds
- Unmodified/ "Clean" opinion on major programs
• No material weaknesses or significant
deficiencies over internal controls noted
- No compliance exceptions MUN CPAs
AUDIT RESULTS - SAS 114
• Communication with Those Charged with Governance- SAS 114
• Accounting Policies
• GASB 84, Fiduciary Activities, implemented
• Estimates
• Depreciation
• Allowance for uncollectible accounts
• Allowance for notes receivable
• Estimate for City's post-closure liability
• Unfunded pension and OPEB liabilities - GASB 68 and
MUN CPAS
75 AUDIT RESULTS - SAS 114
• Communication with Those Charged with Governance-
SAS 114 (continued)
• No significant changes in disclosures
- No difficulties encountered in performing the audit
• Audit Adjustments
• 6 (12 in 2020, 10 in 2019 and 50+ in 2018)
- Passed Audit Adjustments
- 2 "immaterial" adjustments
MUN CPAS
AUDIT RESULTS - ManaGeMent Letter
Management letter - Recommendations for improvement
• Capital Asset corrections
• Interfund Advance agreements
• Documentation of term employee status change form
• Account reclassification entries for financial presentation • Tracking of developer agreements
MUN CPAs
AUDIT RESULTS- SUMMARY
- Unmodified Opinion on Financial Statements
• No Material Weaknesses
- No Significant Deficiencies
• No Compliance Exceptions
- Management Letter - 5 items noted for improvement
- Timely filing of the 2021 audit
- Continued improvement in financial processes and
internal controls
MUN CPAS
QUESTIONS?
MUN CPAS
1760 CREEKSIDE OAKS DR STE 160
SACRAMENTO, CALIFORNIA 95833
т. 916.929.0540 F. 916.929.0541 MUN CPAs
E. [email protected]
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