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2024 08 29 FAC Minutes Special MeetingCALL TO ORDER FINANCIAL ADVISORY COMMISSION SPECIAL MEETING MINUTES THURSDAY, AUGUST 29, 2024 A special meeting of the La Quinta Financial Advisory Commission (Commission) was called to order at 3:30 p.m. by Chair Dorsey. PRESENT: Commissioners Anderson, Batavick, Kiehl, Lee, Mast, and Chair Dorsey ABSENT: Commissioner Way PLEDGE OF ALLEGIANCE Commissioner Mast led the audience in the Pledge of Allegiance. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA — None CONFIRMATION OF AGENDA Finance Director Martinez requested that Study Session Item No. 1 regarding Review of the City's Strategic Plan Draft be moved up and considered out of Agenda order, immediately after Business Session Item No. 1. The Commission concurred. ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS — None CONSENT CALENDAR ITEMS 1. APPROVE SPECIAL MEETING MINUTES DATED JUNE 5, 2024 2. APPROVE MEETING MINUTES DATED AUGUST 14, 2024 3. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED APRIL 30, 2024 4. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED MAY 31, 2024 MOTION — A motion was made and seconded by Commissioners Batavick/Anderson to approve the Consent Calendar as presented. Motion passed: ayes — 6, noes — 0, abstain — 0, absent — 1 (Way). BUSINESS SESSION 1. RECEIVE AND FILE THE ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2023 FINANCIAL ADVISORY COMMISSION SPECIAL MEETING - MINUTES Page 1 of 4 AUGUST 29, 2024 Finance Director Martinez presented the staff report, which is on file in the Finance Department. CONSULTANT: Lauryn Stapleton, Senior Manager with Eide Bailly LLP, auditing firm for the City — explained the auditor's scope of work; reported that auditors provided an "unmodified opinion," which is the highest level; and explained the role of the auditors and their findings. The Commission discussed effectiveness of the internal control over financial reporting and the audit adjustments that resulted in classification of a material weakness adjustment in the prior year; implementation of material weakness corrections; reoccurring material weaknesses, if any; reason for Housing Authority Fund classification change; and reason for the audit report completion date. MOTION — A motion was made and seconded by Commissioners Kiehl/Mast to receive and file the Annual Comprehensive Financial Report for the year ended June 30, 2023, as presented. Motion passed: ayes — 6, noes — 0, abstain — 0, absent — 1 (Way). STUDY SESSION »> taken out of Agenda order 1. REVIEW STRATEGIC PLAN DRAFT Marketing and Communications Specialist Barkas presented the staff report, which is on file in the Finance Department. The Commission discussed community input in the process; expansion of the City's boundaries not advisable until electrical capacity is addressed; possibility of City building new electrical substations, then contracting with developers for reimbursement over time, or cost-sharing with developers and Imperial Irrigation District (IID); attracting artificial intelligence (Al) firms, which requires providing high volumes of electricity; improvement of current draft over the original; IID grid being the most pressing matter; consider requiring undergrounding of all new utility lines; and public safety being a critical component. BUSINESS SESSION — Continued 2. APPOINT MEMBERS OF THE COMMISSION TO SERVE AS CHAIRPERSON AND VICE -CHAIRPERSON FOR FISCAL YEAR 2024-25 Finance Director Martinez presented the staff report, which is on file in the Finance Department. Commissioners discussed their general support to have the current Chair Dorsey and Vice -Chair Anderson serve in their current capacities for another term. MOTION — A motion was made and seconded by Commissioners Batavick/Kiehl to appoint Commissioners Dorsey and Anderson to serve as Chairperson and Vice - FINANCIAL ADVISORY COMMISSION SPECIAL MEETING - MINUTES Page 2 of 4 AUGUST 29, 2024 Chairperson, respectively, for fiscal year 2023/24. Motion passed: ayes — 6, noes — 0, abstain — 0, absent — 1 (Way). 3. RECEIVE AND FILE FOURTH QUARTER FISCAL YEAR 2023/24 TREASURY REPORTS FOR APRIL, MAY, AND JUNE 2024 Principal Management Analyst Hallick presented the staff report, which is on file in the Finance Department. Commissioners discussed footnote number one details; broker consensus with staff's investing decision; anticipation of growth from FY 2022/23 to 2023/24; CaIPERS pension trust status, interest options, debt pay down; confidence in reforms made at CaIPERS for better oversight; and timing of actuarial reports, making appropriations sooner than mid- year, and conducting a review of past 24 or more months to determine the benefit of earlier appropriations. MOTION — A motion was made and seconded by Commissioners Mast/Anderson to receive and file the fourth quarter fiscal year 2023/24 Treasury Reports for April, May, and June 2024, as presented. Motion passed: ayes — 6, noes — 0, abstain — 0, absent — 1 (Way). STUDY SESSION »> taken up above after Business Session No. 1 DEPARTMENTAL REPORTS 1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES Finance Director Martinez provided an update on current and upcoming Finance Department projects and City events, with the report on file in the Finance Department. The Commission discussed Talus project updates; and Highway 111 Re -envisioning project scope of work and cost estimate timeline. 2. FIRST QUARTER 2024 (JANUARY -MARCH) SALES TAX UPDATE Principal Management Analyst Hallick provided an update on the 1st quarter 2024 (January — March) sales tax, with the report on file in the Finance Department. The Commission discussed Dollar General Corp disappointing earnings; and Measure G and sales tax adjustments. COMMISSIONERS' ITEMS Commissioner Kiehl noted the delay in completion of the 2023 audit, and cancellation of the Commission's meeting a few weeks ago due to lack of a quorum; concerned about staff impact; and suggested adjusting the meeting calendar with August meetings being dark to allow staff to meet other deadlines. FINANCIAL ADVISORY COMMISSION SPECIAL MEETING - MINUTES Page 3 of 4 AUGUST 29, 2024 Staff will provide meeting date options including consequences of date changes. ADJOURNMENT There being no further business, it was moved and seconded by Commissioners Anderson/Mast to adjourn this meeting at 5:15 p.m. Motion passed: ayes — 6, noes — 0, abstain — 0, absent — 1 (Way). Respectfully submitted, Claudia Martinez, Interim Commission Secretary City of La Quinta, California Page 4 of 4