City Council - Regular Meeting

Good evening. I'm going to call our council meeting of January 26 to order. Uh 7:00 we will start flagship. God, for all.

Good evening. May we have a roll call, please? Councelor Cornwell, Council Bravo, present. Councelor Shel here. Councelor Ku here. Council Hala present. Mayor Lin here. Um announcements. Do we have any announcements? I do have some announcements.

All right. Thank you. Um, first off, the Woodburn School District wanted to let the community know that um, pre-registration for kindergarteners starts um, on February 2nd. So, children who will be five or older before on or before September 1st are eligible to register. Um, you can do so on the school district's website or you can call them. Um the second thing is the police department is opening up spots for um their citizen academy. Applications close on February 9th. Um it's a great opportunity to see how our police department works. Dispatch services and related resources. Topics covered include Woodro Police Department history, Metcom dispatch, code enforcement, use of course, canines, and more. um open to woodurn residents only and you can visit the PD's uh website for more information on that. Again, that closes February 9th.

And then um everyone is welcome to join us for the community center park ground breaking which is Friday February 13th at 9:30 a.m. We would love to see everybody there. And then uh last um celebrate Valentine's Day at the Bungalow Theater with movie and a popcorn Saturday, February 14th at 200 p.m. The movie is

Dirty Dancing.

Dirty Dancing. I thought maybe people might want to that. So, um, join us there for that. That's all I got. All right. Thank you. So, under my personal line item called reflection, which is there. I got a couple things looking back at some things that have been going on here in the city. Um, last Saturday the I want to thank the fire district for helping out and they had a burner learn on a house that this the city owned and like council can talked about groundbreaking that house is no longer there. It's on the corner. Was on the corner of Oak Street and Second Street. Fire department did a very good job in uh burning the house down and protecting surrounding property. Um I heard from neighbors that there was no incident at all. very professional work was done. Fortunately, I heard the also the wind was blowing south so

didn't affect anyone else in the city through smoke went through the park. So again, I thank the fire district for their involvement, stepping up and helping out there. Um, also last uh Saturday the Quaners hosted a chili contest at the the estates. Um, it was very well represented by nine different groups in the city. Want to congratulate the school district had their team won it for the first time that I remember in a long time. and our police department came in a close second and again beat the fire district. So, bragging rights to our police department. Thank everybody in the city that participated in that. It's a very good community event. Mr. Mayor, I hate to interrupt, but I'm pleased to report to the city council tonight that Pastor Steve Kufeld will be at the next city council meeting to make a formal presentation of the award to Woodburn Fire Department for

defeating the fire district. I'm not sure he would say it that way,

but I'm going to say it that way. But he'll be here to award the chili pot for Milliey's chili. Want to congratulate Chief Milan for making a quick trip back from down south to carry on the uh the role for the police department. Um, also last week I want to thank the the city and and the our community service her put on a career day here in the city. And there was uh at least I think nine or 12 different uh segments about 150 students from North and Woodburn High School. City staff did a great job up here. I was in a couple of the segments of talking about what enticed them to follow the career path that they did and hopefully we didn't corrupt too many of these uh students. But what I saw was very dedicated city people who were very proud of their

their positions and glad to share that with with the students. Scott, you're one of those. Do you have anything to add to that? Not only did the students have an opportunity to hear about how people obtain career track kind of jobs, but they also got to hear our stories about how we did it. But probably too people learn just how local government worked. people saw with the police department. We've got jobs like evidence tech to wastewater plant operator to planner to city manager attorneys, mayor. Um I think it was not always a good opportunity to see you know, how to how to how to pursue public service as a profession, but also just to give a little education about what local government is and how it works. Thank you. And I want again thank you and and chess department for helping put that on. I think it was very well represented by the city and by by the schools that were that participated.

Um, last thing that I have is is to remind the city that uh months ago, we passed a council bill 3282 which was the council bill resolution asking the state for help and assistance in acquiring some not acquiring but helping us be able to bring land into every growth boundary. Um, and we know the some of the the policies that the state has had was going to take anywhere from 3 to five years to go through the regular system that they had. So, city has a piece of land on the corner of Crosby and Far Road, not far. Crosby and Road that been talking about right now. looking at running out of buildable land in the next few years. And so if we don't acquire this, we

definitely are going to be out of plan by the time that the city has the state has policy put together that will help us acquire land and grow like Woodford should be growing. So, this is a bill to help get this land. And there's an owner that wants to sell it. This builder wants to build on it. Somewhere 800 homes affordable housing. be a good piece for the city. And it is in the short session. We have our repres might have to testify on his behalf, but that's coming up during this short session and mean a lot to the city and our grow as we go forward. Part of our legislative committee is council have

Well, it's it's it's a great opportunity and uh you know in these days a divided government when you have both rep or Republican state senator senator who's sponsoring the legislation legis legislation and our Democratic state representative from Wood who's supporting this legislative. I think we it has some legs. It's a short session and it's it's a heavy lift, but it's a natural. I mean, we had originally proposed this. Chris can probably tell us what the last time we tried to do some expansion of our city and uh unfortunately didn't make the final cut. But it's just it's a natural piece of property with an owner that really wants to come in and build and has committed to 30% of the property being 30% of the housing being affordable housing. uh which we desperately need to wood burn and some amenities as well. It's it's really a good package and so we

hope that we can get it across the finish line this session. Thank you. Um, with that I will move on to uh our appointments. We have two uh budget committee members looking to get reappointed. John Sarus and Luis Molina. Uh I think everybody is familiar with them and they have served graciously and and done a very good job in the budget committee in past years past. Um so I would entertain a motion to reappoint Mr. passina to our budget committee. Any discussion? I guess first is there a motion. I'll make a motion to uh retain both of these members to our budget committee. John Silver and L.

Second. All in favor signif.

I opposed. Motion passes. Thank you. Moving on, we do not have any community or government organizations talk about and I do not have any proclamations. Do have couple presentations. First one, it's an honor to have Judge Schwin House come up and introduce himself and to our council and tell us how well our city is treating, how well you're treating our city.

So, please Yeah, please. And Judy, as you probably know, you have to speak kind of close. I'm used to being up there, so this is

Well, uh, Mr. Mayor, members of the city council, thank you for the opportunity to appear before you and discuss the current state of the municipal court and what we're doing to uh serve the residents of the community. Um, I'll just start a little bit of background. I know some of you and not others. I've been here for nine years and this is first chance I've had to do this little bit of background then talk about some statistics and answer any questions you have. Um so um Oregon State Beaver Then the University of Oregon Law School. I think we but mostly a beaver. Um then uh I worked at a law firm in uh Portland for two years. Didn't get much litigation experience. Two or three trials and it's what I

always wanted to do. So, I moved to the uh DA's office for several years and tried a lot of cases from DUI to murder, a lot of I was a supervisor of the unit that did the sexual assault cases. um wanted to get some federal experience, trial experience. So I moved to the US attorney's office. So I was a state and federal prosecutor for for many years trying a lot of cases, bank robberies, drug conspiracies. I was an anti-gang coordinator in the US attorney's office and then the project safe neighborhoods coordinator. Um retired as soon as I could early kind of early retirement always wanted to be a judge because I had appeared I had over 200 trials and saw some really fine judges and just thought it'd be something to do after just being on one side for all these years. So, I began with Wilsonville. I've been the judge in Wilsonville for

for nine years. started as a prom judge uh 2016 after I retired and then Judge Gleason retired and I was appointed to be the judge there by the city council and mayor. And then I got a call few weeks later and was appointed to be the judge here which has been great. So, I've been the judge in both um cities for nine years and um probably conducted court three or 400 times if you do the math. You know, I've enjoyed it quite a bit. Um quite a bit. It's really It's really interesting sitting up there and having to judge a case fairly and right down the middle hearing from the police and the citizen, the driver trying to make a good decision. um some uh statistics you might be interested in. This is an active court. It's well organized. It's I find it to be a

good court. We do about 4,000 cases a year, which is pretty impressive. 4,000 last year for a calendar last year. So, it's mostly traffic. It's a court of limited jurisdiction. It's not a court of record. Um, which means if somebody wants to appeal a conviction, they uh they have a new trial called trial day right to circuit court Mary County Circuit Court. Um, so there's no recording. there's noer. A small number of cases are ordinance violations which are really serious really because a lot of them are cases involving dogs, dangerous dogs. We've euthanized some dogs. really serious decisions. We've made some dogs leave the city. Um we were fair to the owner of the dog. We are very sensitive to the to the victims of dog bites. We we uh

very serious cases amongst the most serious that we see here right up there with some serious you know careless driving and and things of that nature. uh the uh the uh code officers that really do a good job of building the cases so the court can review them. Try to determine if the owner of the dog is guilty of the offense. And then a big part of it is restitution. Try to figure out if there's restitution. We've had cases where some very valuable animals have been hurt, killed, and there's restitution issues. There's a homeowners insurance issues. and all kinds of things. We we have the power to uh to remove the dog from the city um to euthanize the dog as I've said and uh those are cases that demand a lot of attention and and I I think the court the system works well. Um, so mostly traffic

the court. Personally, I saw about onethird of those cases. There's 4,000 a year. Um so about onethird of those which is a big number of cases came before the court uh either with a letter or in court. So we have court when I started we had court two times uh a uh uh every other week two times a month. Now we have it every week four times 40 48 times a year. Uh two of the uh every Tuesday. Tomorrow um we have trials at 8:30. 13 hours from now we'll be here. Trials at 8:30. Uh four or five trials mostly traffic and then uh we have arraignments at 10:30. Arraments 30 40 people. that's the date somebody has on their ticket. They come and they they want to be heard. Um they'll either plead no contest, they'll ask for more time, they'll ask some questions, uh they'll plead not guilty, and it'll be set for set for trial. But that's important. for

the people. Um, we give them their rights, talk five, 10 minutes. We have an interpreter here. Let them know what their rights are. They can have a trial. They can think about diversion. They can plead no contest. We can give them more time. We give people sometimes time to get insurance registration and get their license reinstated and come back to court. I' I'd rather see people drive legally with a good license, insurance, and registration. then end up finding them $4,000 and having them suspended for a year. So, we'll work with people because that's more important for the community for people out there to be driving legally with insurance and with a good good license. So give him that opportunity often. And then on the other two uh Tuesdays we'll just have arrangements at um 9:00. So um usually 30 20 30 40 people. So, I'm here

and I have a desk in finance. I'm here from u about 7:30 to 11 or 12 every Tuesday. And on two of those Tuesdays, then I got to run to Wilsonville. Have Wilsonville. I got to be there at at noon on they have court just uh on on Tuesdays. They don't have the case though that we have here. Um so um last year I had 72 trials which comes out to you know five or six a month. Uh tomorrow for instance we have four and most of them are traffic. Um probably half are uh the officer and person. Uh speeding uh fair to obey a traffic control device is a big one. Um speed racing. Um and then uh we have the red light radar intersection 99 east and 214 right over here. That's a big part of the case load and

we'll have trials on that. And the issue for those trials, was the system working well? Um, was it calibrated? Do we have the right person in court that was driving the car, car registered to that person? um the equipment working, calibrated, working uh video. There's a whole packet and uh the city has to prove that by the better weight of the evidence. Criminal court is beyond a reasonable doubt. This is a civil court, traffic court. The city has to prove the case by the better way of the evidence, the preponderance of the evidence. Uh so we'll have we have five trials tomorrow and uh the uh the uh red light radar uh photo intersection that's more than half of the case load which is fine. the uh the uh red light the camera company does a good job finance uh the clerks there uh put the cases together well it gets complicated with with all the

materials and I get a file with everything I need in it. The DMV print out, pictures, all the materials from the intersection um and try to come to a good a good and just decision. Um, for instance, in December, I was looking at the statistics, we had 64 citations issued by police officers and then there were 198 red light speed intersection tickets. So, it's a big part of what we do. So that's basically it. 4,000 cases a year, 72 trials. Like I said, um I see about 13. So 23 uh some people get the ticket, throw it in the garbage. We'll see them eventually cuz they're going to be suspended. We always see them eventually. And um the legislaturator's always toying with the idea of getting rid of our ability to suspend people

that don't come to court. And uh it could be a problem because that's a control that it's very valuable for the police department for society DMV. We would have no way to bring these people in to talk to them to get them to get insurance and get their license reinstated, registration, do it right legally and safely. if you can just take the take the ticket, throw it in the garbage, and there's nothing that happens to you. So, we're always uh looking to determine if we have the ability to do that. If you do, if you fail to appear on a ticket, you'll get suspended. And um it's uh it's not the it's not the uh province of the court to comment on that, but it's it's a way I think they at least community safety. Um, so the other the twoirds of the tickets they uh throw in the garbage, but I think that's pretty rare. They

write a check and pay it off the the the fine 165 265. They come to court and talk to They come to the window right out here. Talk to the staff who do a really good job. And um staff can tell them they can get a 20% discount if they plead no contest right then and there. If it's more than it's not the day of court, not the day of the court, uh they can take a diversion class and that res resolves a lot a lot of cases. Then I see the other third. Tomorrow it'll be about 30. And um when I get to work tomorrow morning, there'll probably be 10 or 15 letters to read people that that want to uh plead no contest. They're seeking guidance. I can't give them guidance but um asking for a lesser fund so we can we can debate that we can point them toward diversion and uh let me let me kind of close on that. Uh the diversion it's a it's a it's a robust program. Um and most courts have it these days.

People like it. Uh if you haven't had a ticket in three years and you get a ticket for most of the most of the routine moving violations, you get one ticket, no accident. It's not for no insurance driving while suspended reckless driving or really serious cases. So, you have one ticket, you haven't had a conviction in three years, traffic conviction, and you haven't taken a class in three years, you can take a a driver safety class. And then if you have no tickets, no convictions for six months, the case is dismissed. So a lot of people people run for that because the insurance companies as as you can imagine they the insurance companies are checking and if you get one or two convictions I've heard of you have to have your your rates go up. So people want to do that and last year we had a hundred of those. Um so they pay they pay $50 for the class. They take usually an online class

and then uh a fee to the city. It's usually 101 or 128. And then the in six months we actually we get the file out. The staff get the file out and run their record, make sure there's no new convictions. And if there aren't the case is uh the case is dismissed. So people really appreciate that. Um, we can't give it to a CDL commercial driver's license. That violates federal law because of the nature their their federal license. So that's about it. I appreciate the support of finance of police department, mayor, and city council. I do enjoy the job that I was telling my wife. I'll just close on this. Um um there's seven layers of courts above this. All right. There's you can list them. There's their state circuit court, Oregon court of appeals, Oregon Supreme Court, Federal District Court, Nin Circuit Court of Appeals, US Supreme Court. In some ways,

and my wife told me to mention this because I told her, I think this is the best one because it's really the people's court. It's where people come to be heard. And I let them talk sometimes too long. I let them talk and they'll talk about a lot of things and I'll see the people in the back are going, "Come on, judge. Moving along and and I will, but it's where people they they want to be heard. They want to talk about what happened."

Yes. And uh I I really enjoy that and appreciate it. And this is the only court that most people will see. The residents of the city in particular, the people that we see, they're not they're not going to circuit court for rob. we might go for civil uh civil nature but and and that's why I I appreciate this. It's a beautiful room since always has been and it evokes uh it's not ostentatious. It's It's perfect to show that this means business here. All right. And uh judge is wearing the robe. It's done right with the flags. In another court I was in for a while. It was It looked bad. It looked like a manager's meeting at by March. It really did. And I could sense when people walked in, they're going, "What is this? What's going to happen in here?" So, this is perfect. And I urge urge you to to keep it this way. All right. I've taken enough time. Any questions? Do we have any questions?

I just want to thank the judge for coming. I think you are a real asset to our community and it's nice that people who you know get a traffic ticketing ticket, get a red light violation can actually come here and have an address and not have to go to sale process. So really appreciate you coming. How do uh our drivers speedwise compared to Wilsonville drivers? They go slower here. Uh let's see. Um, Wilsonville has a lot of uh cell phone violation. Okay. And I don't know what it is. And that's a serious serious offense cuz in some respects you're not able to do diversion sometimes on that. And uh here the speed the speed's pretty good here. I think that camera has worked. I've heard that a couple million cars go through there a year. Couple million easily.

And I think uh the police they do a report every two years on years. You've probably seen it. There was one last year. We won't have one this year. And you should read those. And it talks about the community support and the the speed has been going down. I rarely see a case. It's all it's usually 46 or 48. I rarely see one that's 60 70 80 miles an hour. So I think people know about it and they they see they pull into town. It says uh you know 55 then it says cameras used then it says 45 then it says 35 and there's a picture of a camera. So, uh, they get they they get it and people do a pretty good job. And when they do violate it, it's usually uh high 40s or it's the right hand turn with the California stop. And we we tell them all that it's illegal in California and Oregon that you need to come to a complete stop before you turn red.

at our career day. One of your court clerks was uh on the panel talking about it. Was uh very appreciative working with you and and said some very good things after heard that our our attorneys. So, thank you very much for for being part of Woodburn's help and what you do for the last years and hopefully

Thank you. Thank you. Pleasure to Thank you. Appreciate it.

Go Ducks. Okay, so next up we have a presentation. We get an annual audit report and One reason that our packet was something we got Aldrich is here and tell us how good we did or maybe we All right. Uh, good evening, mayor and counselors. Um, I'm Taylor Shepard. and the assistant finance director if you haven't met me before. Um it's my pleasure to be here tonight and to introduce our brand new auditors. This is their first year auditing the

city. Um so we have Jessica and Cyrus. Uh they were both uh managers on the audit this year. Uh and they're with Aldrich CPAs and advisors. Um uh just speaking as a previous auditor myself, that was what I did before I worked here. Um, I know that first year audits can be pretty tricky sometimes depending on the client. Um, but I feel like everything went very well and uh we're looking forward to our relationship with them in future years. So, uh, with that, I'll turn it over to them. All right. So, my name is Jessica Luther Haynes. I am a senior manager at Aldridge CPAs and Advisors. And with me is Cyrus. I'm Cyrus Ward. I'm also senior manager with Aldridge CPS and Advisors. For the record, I'm from Washington. from a husky. I know that's going to shake things up.

So, did we not ask that question in the Um, so you should have received a report to the council packets. Is that something that we can share on the screen? Perfect. Um, so like you said, the agenda packet that you received is 400 plus pages. We are not going to go every through every single page in the financial statements because I don't know any of us that want to do that. So instead, we're going to go through the report to the city council which essentially summarizes the results of the audit. Uh it is a nice neat 15 pages and I'll tell you that there's a cover page included in that. So it's even shorter than that. So we will start on page three uh of this document which is the executive summary. This essentially summarizes all of the conclusions that were reached as a part of the audit. Uh as you can see under the significant conclusions and issues, it says that we did complete our audits and we did issue

our reports dated December 29th, 2025. uh we issued both a report for the city and we issued a report for the urban renewal agency. And this is as of June 30, 2022. And so the state of Oregon dictates that for a June 30, 2025 audit, you need to issue your financial statements and submit them to the state by December 31st. As you can see, December 29th was the date that we issued. And so we hit that deadline. Now going through the bullet points there that summarize the audit results. The first one indicates that our audit scope was in accordance with that communicated in our engagement letter. So at the start of the audit, we provide the city what is called an engagement letter and it outlines essentially the scope of work. It outlines our responsibilities, your responsibilities, the timeline for the audit, the fee, all of the information. and the city signs it and we maintain it for our records. And this essentially says that we did everything that we outlined in that engagement letter.

The second bullet point there says that we rendered an unmodified opinion on the financial statements. Now, an unmodified opinion is often also referred to as a clean opinion and it is the best opinion that you can get on your financial statements. The third bullet point there indicates that we performed tests of compliance with minimum standards and that we noted two instances of non-compliance. And so the state of Oregon has dictated that as a part of our financial statement audit, we also will perform an audit in accordance with Oregon state regulations. And we test things like your investments to ensure that you are not investing in high risk investments that are prohibited by state law. Uh we test your budget adoption. So your adoption for fiscal year 26 as well as your execution of the fisc year 25 budget. Uh we test public contracting and procurements and several other items. And so during that testing, like I said, we did note two instances of non-compliance that had to do with the budget document

itself. And in my mind, they were fairly minor things. And it was simply that some of the detail numbers didn't tie to some of the summary numbers. in the budget document that is 300 pages long, it's easy to miss a couple of those little ticky tiny kind of things. And so, couple of noncompliance issues there, but overall the big compliance that was tested, you guys pass with flying colors. Now the fourth bullet point there indicates that we identified no material weaknesses or significant deficiencies and internal controls. As a part of our audit process, we gain an understanding of your processes and procedures and determine if there are any deficiencies. So, are there areas where there's a lack of segregation of duties, where one person is doing too much, where there's a potential for fraud to occur, or just misstatements to occur? and happy to report that there were no instances that rose to the level of a significant deficiency or a material weakness identified.

And now the fifth area there indicates that audit areas designated as having a greater risk than normal were addressed and essentially mitigated through our audit procedures. So we do perform what is called a riskbased audit and that is required by auditing standards. So any audit firm is going to perform a riskbased audit and it essentially takes our understanding of your entity as well as the knowledge that we have gained through our experience auditing similar organizations. and it tailors our audit of procedures to mitigate those high-risk areas. And so if you think about a city, uh you might have areas like cash that might have a higher risk associated with them. Um just because they're more liquid than like your property, plant, equipments, your infrastructure. you might be more likely to lose cash than you are to lose a bridge. Um, and so it's really tailoring our procedures uh to really mitigate those high-risk areas. And so this is simply saying that we did perform enough procedures

to ultimately give our opinion. And now Cyrus is going to cover the last bullet point there. Wonderful. Yes. So the final bullet point um discusses the environment within the city and working with management themselves. Um, and so we received full cooperation of management staff throughout the audit. Uh, we actually appreciated having the little forlegged welcoming party at the beginning entry to the city hall every day. I like the sign that says no cats now. uh cuz that did happen a couple times. Um but we yeah working with the team was wonderful. Uh everyone is very communicative and helpful. Got us the information that we requested right away. So um big hats off to Taylor and Tony and the rest of the finance team. And so that covers the rest of the executive summary. And so the last three pages we're going to go over are the final one uh related to the actual letter itself, the communication with those charged with governance being the council. So, as Jessica talked about, she kind of hit on the specific different opinions that are covered. And so, this letter details out some of the additional

information for um the council and mayor to see and understand in relation to the financial statements themselves. So the first paragraph just discusses what was being performed. the two entities that we performed our audit procedures over being the city itself and then the urban renewal agency, the year ended, our engagement letter, all the items that Jeff just talked about. Under the significant audit matters, uh we talk about the qualitative aspects of the accounting practices within the organization. Um so in here it's important to highlight that there was two new standards adopted by the city of Woodburn. So, the uh governmental accounting standards board puts out statements every several years. Every year it seems like they pile on more of them. So, Gatsby 101 and 102 were adopted this year. The important one that really affected the city was 101 related to compensated absences. So it's a new approach to looking at the liability related with employees and different types of compensated time like paid time off, vacation,

bereavement pay, that kind of those kind of items. And so an assessment was performed and recorded into the books. So that was a big change this year that occurred. And 102 is one of the ones that's a little bit more particular and didn't affect the financial statements of the city this year. From there in the subsequent paragraph and where the indentation starts, we look at specific estimates that are important for council and mayor to understand are a part of the financial statements. There are items that within the financial statements can be nailed down the specific cost associated with them or the specific financial impact that they have. Uh we can look at bank statements to see exactly how much cash was reported by the banking entities at year end. But certain items are more subjective and require estimates. And so each of these paragraphs lays out a specific item. The majority of them have to do with pension and the other postmployment benefit plan uh related to employees because there's certain valuations that are um

up to interpretation based on the actial evaluation performed. And so those items are covered as well as items like depreciation expense, the useful life of vehicles and different assets that the entity has as well as the allowance for doctoral accounts related to receivables. We obviously hope that everyone's going to pay everything that they're owed to the city, but sometimes there are items that don't get paid and ultimately get written off. So allowances are estimated on those to be in compliance with GAP. And then finally, compensated absences was a big aspect because you have to estimate what percent percentage of vacation times can be used in the future years. You obviously can't pin that down to the exact hours that people are going to be gone next year. And so there's estimates related to those from that. Can I make a comment on that?

Yeah. So the big change this year was they added um sick leave a sick leave calculation for compensated absences that we haven't had to do in in past years. And so that took a significant amount of time to to prepare and come up with a realistic expectation of sick leave that would be used and we'll leave it at that.

Did you factor in potential another pandemic? That that Gatsby 107 I'm sure is going to be the next thing. Yeah. Yes. Hopefully not. Yes. There's significant undertaking that comes into implementing any new standard. And so the the team did a great job of going through and running calculations in that regard. And it's it's not an easy task no matter what and it hasn't been smooth for any of the entities that we've been working with so far. Uh from there we have the financial statement disclosures that are particularly sensitive. Uh so cash cash and investments um and then pension plan and other post plans as well tend to have specific sensitivities related to them. They especially the pension and other postemployment benefit plans make up a good 50 pages of the financial statement. So, it's a really good read. uh we talk about whether there was any difficulties encountered when performing the audit. We didn't come into any difficulties within team the management team were having anything within our financial information which is wonderful.

uh corrected and uncorrected misstatements. Uh attached to this packet, you'll see there's a listing of different adjustments that were made to bring the financial statements into accordance with GAP and specific guidance that we might have identified. If you have any questions on those, feel free to reach out to Taylor and Tony. Great resources and they can always connect with us as well if you have any specific questions on any of those items. Uh we didn't have any disagreements with management either. The team is great and they're uh wonderful to work with. And then uh manager representation. Also attached to this document is the management representation letter which covers a variety of different items that management represents to us as authors that they are providing all the information clearly. they're giving us uh their full knowledge that they have and access to information if we have requests, things of that nature. So, there's a whole list of those. Uh and then we didn't have to consult with any independent accountants. We perform the procedures in house as part of Alder CPS and advisors. And from there we have uh the other matter items which cover

within the financial statements. There's specific technicalities related to the opinion we give on the financial statements as a whole. as well as certain items that we do not give a specific opinion over. The required supplementary information being one of those and then specific fund and budgetary schedules that we give a what's called a relation opinion on. And so these paragraphs break out the technicality related to the actual opinion given. I know that's a lot of information in three pages of a letter. Um but from there we have provided as well some trend analysis information for the council to look at related to the financial statements overall as well as the general fund because that tends to be the big ticket item across many different cities this year that people want to see how the general fund's activity is operating on. Uh we're not going to go into detail related to those. Those are available and if you have questions more than happy to answer those council have any questions as part of the audit. Do you go back and

look at prior audits that were had with other firms and see if how they were done, any issues or problems that might have developed before. We do look uh as part of our initial testing related to ending balances the prior year since those do roll forward into the beginning balance of this current fiscal year that we audit. And so we provide some um procedures over those where we'll inspect the documentation to determine whether there's any areas that we think we might need to look particularly closely into depending on that looked okay.

Yeah, we had Oh, do you want to

go ahead? We had a number of prior period adjustments that occurred related to some pretty unique items. Um, one of them being the opioid settlement uh for the different governmental entities that were receiving uh funding from those. And so those weren't put on the books as a specific technicality on the presentation of them. And so that was part of one of the prior period just we had um within the journal entries. There's a number of other ones as well that occurred um that if you want we can get into more detail on as well, but nothing that stuck out particularly. That was too good for us to know. Um, regarding our urban renewal funds, how does that look? Are we well funed? I didn't look at anything. in detail there. How's that? I didn't have any any concern in regards to that. The herb renewal is pretty particularly set in regards to what you can actually be utilizing developing on from there. Um,

but there's nothing that really stuck out. Anything else? Can I just say it's, you know, it's not necessarily refreshing, but it's good just to have an independent audit. And it's good when the independent audit shows that

our financial staff is doing a great job. So we really do appreciate your work. I agree. So it it is always good to have a clean audit but more importantly is what we'll be doing later with the financial plan and the forecast in that leading to a good audit is the what we do to forecast and to budget and to um look at sustainable procedures. And it the the policies that are in place by the by the council for us to follow with investments and with um debt and all of those things come into play to to make sure that we're doing what we need to do so that we can have a clean audit year after year. Thank you. Appreciate you coming out tonight.

Thank you for having us. Okay, moving on. We will move onations from the public. Next up is consent of giant consent and giant agenda which are items listed or considered routine may be adopted by one motion. Any item may be removed for discussion at the request of the council member. I'd like the city to please read the items that are on the consent agenda.

The items on the Consent agenda are as follows. Woodburn City Council minutes of January 12th, 2026. Traffic enforcement report for October through December 2025. 2025 traffic enforcement report year total and monthly financial report for December 2025. Do any council wish pull anything off the consent agenda? Hearing none, then I would accept a motion to adopt the consent agenda as presented. Mr. Mayor, I'd be happy to present a motion to adopt the consent agenda. We have a second. All in favor signif. Thank you. Moving on to table business. We do have an item under committee commission board member appointment procedures. This is something that was discussed at our last meeting. Seeing if

there's concern about not so much the quality of the people that we have on the boards. We're very appreciative of all of our volunteers to serve on our boards. But if while we pick and appoint people going forward, if we do due diligence in possibly needing background check. Finding out if there's somebody that might have a background that would not so much with the roles and responsibilities for that board member and the future. So we left it open for discussion and open for that. Now quick question. Can you explain the process of how people come forwarding and get to apply? So when a forward member resigns or leaves it obviously has an opening on that

particular board. I will talk to the uh the staff member director of that to see if they have somebody in mind to fill it. Uh we were open for at any time for anyone in the city to fill out an application to be on a board. If we have an opening, we'll certainly look