MINUTES
BUDGET AND PERSONNEL COMMITTEE
Special Budget Meeting - Friday, February 6, 2026,
10:00AM
1. CALL TO ORDER
Mayor Carbone called the meeting to order at 10:15 am.
2. ROLLCALL
Present: Mayor Mary Ann Carbone
Staff:
Committee Member Marilee Diaz
City Manager Vibeke Norgaard
Finance Manager Jennifer Pope
Admin Services Manger Audrey Cray
3. COMMUNICATIONS
There was no public comment.
4. ORDER OF BUSINESS
4A. Approve the Sand City budget and Personnel Committee Meeting Minutes for June 5, 2025
No public Co'mment received.
Upon motion by Committee Member Diaz and seconded by Mayor Carbone, the Budget and Personnel Committee voted 2-0 to approve the Budget and Personnel Committee Special Meeting minutes for June 5, 2025.
48. Review of Audited Financial Reports for Fiscal Year Ending June 30, 2025, and Recommend Approval to the City Council
City Manager, Vibeke Norgaard introduced Rich Gonzales, Principal from CliftonLarsonAllen who gave a presentation of the audited financial statements for period ending June 30, 2025.
During the presentation Rich Gonzales informed the Committee that the City had a clean audit and did a great job with the conversion from the old finance software MOM to the new software ERP Pro.
Mayor Carbone asked Rich Gonzales to explain Deferred Outflows and Inflows of Resources, and she asked Rich to explain how the auditors do their sampling for the audit. Committee Member Diaz asked what was included in the Miscellaneous income line item in the Change of Net Position. 1 The Mayor thanked staff and the auditors for their work on the financial audit and Rich Gonzales for his presentation.
Upon motion by Committee Member Diaz and seconded by Mayor Carbone, the Budget and Personnel Committee voted 2-0 to recommend approval of the Fiscal Year 2024-2025 Audited Financial Statements and that they be taken to City Council for approval.
5. ADJOURNMENT
Mayor Carbone adjourned the meeting at 10:45 am.
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