00:00:08,570	Good Evening, Ladies and gentlemen, it is 515. This is the regularly scheduled monthly meeting of the Bismarck Board of Park Commissioners. This meeting to order julie, will you please call the roll? Comm. jeske. Jordan. Odell here. Zimmerman here. President gilbertson. Here. Item two is the Pledge of Allegiance. If.

00:00:32,900	You would please stand and join us. It’s lesions to the flag, United States of America. And to the Republic for which it stands one nation under God. Individual authority justice for all. Thank you. Item. Number three is approval of the agenda. What are the wishes of the board. There’s A motion by Comm. jordan 2nd 2nd by Comm.

00:01:03,030	O’Dell Is there any further discussion? Seeing. None. Julie, Will you please call the roll. Comm., jordan. I Odell. I zimmerman. I President gilbertson I Item number four this month are featured partners and programs. Guest is sleepy Hollow Theater and arts Park.

00:01:32,430	Uh, we have, uh Gavin McCollum with us, along with Susan and Stephanie Lundberg, um, to fill us in on what we can expect for the, uh, the summer season. So welcome, Gavin. Good evening. My name is Gavin McCollum on behalf of Susan Lundberg, Stephanie del Marre, my fellow sleepy hollow board members and a staff of Sleepy Hollow Theater and Arts Park.

00:01:52,230	I want to take a few moments to thank the Bismarck parks and recreation district for their continued support and partnership over the years as a way of introduction I have been involved with sleepy hollow since 2003 When my oldest daughter in grade school at the time surprised her parents by announcing she wanted to try out for sleepy Hollows production of Oliver.

00:02:11,000	Since then has both my daughters eventually participated in shows for the next 11 years. I progressed from casual observer. To, part time volunteer to almost full time volunteer to master Carpenter to light tower fundraiser and finally to a member of the Sleepy Hollow board. I’ve seen the facilities grow from a built up plywood stage. A dark parking area of mud and gravel. And.

00:02:33,300	Maybe not so quite Code compliant light system. To the wonderful, modern, robust, hidden gem that it is today. It is my pleasure to be able to speak to you about a program that is near and dear to my heart. We had a successful run of shows last season, which included Willy Wonka and Matilda, the musical.

00:02:49,370	And one of the beautiful things about Sleepy Hollow is that there is room for Children to show off in a variety of talents beyond singing and dancing. Case in point is the Live Youth Youth Orchestra for Matilda, which included 52 instruments.

00:03:09,200	And if a student desires a less visible path, there are roles for those interested in backstage assignments and technical support. And, one of our absolute favorite elements is what we call a rising stars made up of Children as young as eight years old, who will perform prior prior to our stage shows this year, there would be 45 of them, getting their first taste of the stage in between may be waving to

00:03:26,230	their family and friends in the audience. And just as important as students. On the stage are the Children in the audience each night who will hopefully come home from school one day with a surprise for their parents similar to the one I received 20 years ago. We are excited to announce our two main shows for 2024.

00:03:45,900	Cinderella from July 11th to July 20th in Jersey Boys from July 25th to August 3rd. Already the staff is preparing for the upcoming rehearsals, costumes and plans required to make 2024 another successful run. And, Speaking of our staff. Our stage production team is made up of industry professionals.

00:04:07,770	Dave horn from Minneapolis, who knows the theater business inside and out, is returning to provide artistic and technical advice. And one of our long time Directors job. Christensen is a North Dakota native with an advanced degree in theater who’s made his way up to some of the largest stages in the country.

00:04:22,870	We are so grateful that he will return to Bismarck to share his talent and love of theater by directing Jersey Boys. And finally, Nathan Bender, a sleepy hollow kid who became a professional ballet dancer will be choreographing Jersey Boys.

00:04:41,500	And a new feature of our productions this year will be a professional signer who will be signing for the deaf for shows on July, 18th and August 1st. One of Sleepy Hollow’s mottos and a well known saying is the show must go on. So when Cinderella and Jersey boys have cro have closed their curtains, there will be a special night of jazz on August 15th featuring scott Pres and friends. As. We Look toward the future.

00:05:00,100	We have plans to build a beautiful pavilion to cover the stage, which will enhance the production quality create a more pleasing, pleasing visual for the audience and also protect the main stage from the harsh North Dakota weather.

00:05:17,300	We will need much help from many people in organizations for this to happen, and we are hopeful that generosity of those around us will shine once again. Someone once said that a strong arts program is the center of every strong community. 20 years ago as the dollars and cents engineer by trade, I might not have agreed with that.

00:05:34,830	But as I saw my daughters grow in this program and saw hundreds and hundreds of our Children from all walks of life come together as a team through hard work, late nights, laughter and tears. Frustration and fun to display their voices and faces to the delight of the people from all over our state. I now know it to be true.

00:05:53,570	But none of this is possible without sponsorship and support from area citizens, businesses and government entities like yourselves. Just last year with the help of a parks and rec grant, Sleepy Hollow was able to add handicap parking and seating for that support. We are eternally grateful to this board and this city. In closing.

00:06:11,270	I want to sincerely thank the Bismarck Park board for all they have done for sleepy hollow over the years, I would like to direct you to our website where you will find videos by sleepy hollow veterans that describe the history and impact of one of central North Dakota’s flagship venues. Finally. I want to personally invite all of you to a night under the stars. I know a lady that can help you get a ticket. Thank you. Thank you.

00:06:30,370	Commissioners. Are there any questions? President Gilbert can go without answering the question. I. I wasn’t told It’s questions and answers and part of it. You know I’ve been to several productions, but I’ve been to other theaters where they rent chairs. For production. I guess I do we? Do? You do that at Sleepy Hollow.

00:06:53,870	Yeah, they do that. $1 dollar for a chair That’s been $1 for ever since I can remember. So inflation does not, uh, not affecting that rate. Yeah, I. Guess I’ve I’ve brought it here, But. I’ve you know I? I was in England.

00:07:10,370	One time We were sitting out on the grass and we were these chairs are all set up and we sat in him and this guy comes around and said, Well, you got to pay for the chair. OK, so that was just wondering if we if we do that, it’s bring your own chair.

00:07:22,630	We can we can set one up for you rent for a dollar. Also if I might Gavin or the ladies could help. I know that one shelter or pavilion that’s in there? The large metal one. Do. You have a lot of rentals.

00:07:39,400	How is our How’s the rentals? Is that through the district or is that through Sleepy Hollow folks? Let’s do Sleepy Hollow they rent they rent them out for weddings and other you know, other occasions. How’s that going is that that’s actually through the park district.

00:08:06,600	We have our gazebo area that we built that has weddings and wedding were not white next to a turn or productions than you rented because it’s the park districts of shelter right there, So we just Oh. It was loud for something going on or not it Thank you. Thank you, G. Thank you very much appreciate it. Yeah. Sleepy Hollow was man in a very important part of Who I am and My experience growing up.

00:08:29,030	It spent a lot of time out there and a lot of formative years and I have a lot of good memories, so it’s it’s it’s a very important thing. So. Thank you thank you very much. Item number five. We have consideration of the memorandum of understanding for placement of an embankment and storm sewer pipe.

00:08:49,800	We have city engineer Gabe Shell with us to review the enclosed Memorandum of understanding. Welcome, Gabe. Thank you, President gilbertson. Get my screen up here. Uh, a as you noted President gilbertson, the city of Bismarck is requesting consider favorable consideration of a memorandum of understanding or an MOU with the Park District as well as the developer of Elkridge third edition of the gist of this

00:09:17,600	package just to give some, um Orientation to what we’re talking about. Here is your park of Elkridge. Here’s the Elkridge school. And what we’re gonna be talking about is the area between Marsh Hawk Drive and Eagle Crest Loop.

00:09:40,630	So as we zoom into that area of between Marsh Hawk Drive and Eagle Crest loop the city had previously of about five or so years ago done some sanitary sewer master planning in this area and identified routes for our trunks who remains to make their way up the coolie and where we would, uh, receive sewer flow sanitary sewer flow, both for Elkridge edition, as well as editions north of there

00:09:54,070	and and north of there into the future as part of that master planning, we identified an opportunity that we would have at some point in the future to decommission a lift station that we currently own and operate. On Eagle Crest loop. Um, highlighted here, uh, that serves the sanitary sewer needs of the area.

00:10:11,930	Residents in that part of northwest Bismarck, So there flows make their way to that lift station. We then pump from that lift station, Um, out to another gravity sewer line, And from there, it makes its way over time to our wastewater treatment plant with the Grading and with the development of Elkridge third edition that’s currently underway.

00:10:30,700	The developer of that, Uh, subdivision approached the city and said they would be able to accommodate the placement of an embankment. Lacrosse. What is their property today but will be encumbered by a sanitary sewer easement in the future within Elkridge third edition.

00:10:45,670	Uh, because they’re out in the area, doing all the mass reading for the development, so we thought it was a good opportunity to take that developer up on that offer. So this MOU has a piece that’s between the city and the developer, recognizing the work that that Contractor is doing and then compensating them through a discount through our utility capital charges that we charge every developer when they add a new user onto our

00:11:03,100	system so we would give the developer credit for the work that they’re doing. Uh, but there’s some of that work isn’t on their property. Some of that work is on currently Bismarck parks and Recreation District property, which would be all of this lot 20 here so in the future, the park district would

00:11:19,170	own lots, 48 and lots 50 as part of Elkridge, Uh, third edition that would be deeded at In time for previous conversations you’ve had with the developers, engineer, and within that there are sanitary who are easements already on place on the on the plaza once the plat is recorded, um that permission has been granted

00:11:39,100	through that process. What was not anticipated was any work with Eagle Crest edition itself. So the request that we have before you Today is for Bismarck parks and rec to grant an easement to the city of Bismarck and the developer initially to construct this embankment that will go across the That will connect what will

00:11:58,170	be Elk Ridge, Uh, audition from Marsha, Drive up to Eagle Crest loop. Uh, through the placement of an embankment that will then allow the city at some future point to decommission the sanitary sewer lift station and then grab a gravity sewer line from that location and bring it across the embankment and place

00:12:14,900	it within the right of way of Marsh Hawk Drive city does not have plans to do that. This year next year, even in our in our next five years, at some point in time when it comes time to replace pumps or have some sort of infrastructure improvement to the lift station, That’d be the time we’d look

00:12:27,970	long and hard at whether or not we want to spend money to replace what’s there or spend some money to decommission that station and, uh, really save ourselves. Money from that point into the future, so that I take any questions that you may have Commissioners. Comm. zimmerman.

00:12:47,230	President President gilbertson gave I We’re talking embankment. I read through that I don’t understand. Are we talking something? Big here. Are. We talking a major structure that is gonna have to be maintained. Mold sprayed. Can. You give me a little background on that. Sure, Uh, commissioners Comm. zimmerman, The embankment itself would be about 20 ft.

00:13:07,700	High from the bottom of the the the coolie bottom, if you will, at the bottom of the straw, and this isn’t the main draw. I should say this is a a fingerling draw that makes its way up between, uh, the Eagle Crest development and the Elk ridge development.

00:13:22,670	Um, but the height of the embankment is about 20 ft High, the sanitary sewer would be placed. Like. I said at some point IN time, eight or so feet. Underneath that embankment So from the top of the embankment. It would be 8 FT.

00:13:36,700	Below that, but the Ament itself would be 20 or so feet higher than the existing ground if its highest location, but then would be feathered into the adjacent ground next to it. So if you’re looking at the street, uh, say standing here Um, when that’s all said and done, you’d still be looking down into the valley. But instead of going to the very bottom of the valley, you’ll just be looking down 30 ft.

00:13:51,970	Instead of 50 ft to the bottom to the top of that and embankment. President Gilbertson and the maintenance of of that embankment is that a concern of You know we we do enough. I know in the district already the M and spray and keep things up. Who, Who has that responsibility? Sure. Uh, commissioners Comm.

00:14:12,700	zimmerman, The the aspect of the embankment itself. This would be in an area that is, um more natural in its state, so there’d be no mowing responsibilities Really for anything in here, Uh, we would take on the responsibilities for any noxious weeds that that would form or or hopefully would not form and and keep them at bay during the construction of this embankment,

00:14:29,230	But the longer term maintenance of this whether or not Embankment is there or not, uh, would generally be with the underlying property owner, which would be parks and rec, but we would make sure that as well as we can during the construction of this embankment, we would seek to minimize any of those noxious weeds.

00:14:45,300	One question on the lots that I understand you say there’s two lots that would come to the park district. Commissioners. Commissioners zimmerman. Yeah. That is correct, Uh, lots, 48 and lots 50 would be dedicated or or Deed to the park district at some point in time through previous commission.

00:15:04,270	Action that your your board is has taken May I ask the size of those lots. Gabe. Do. You know that’s a good question. I know lot 48. I is not more than an acre in size or something like that. But, then lot 50 is really the bottom of the coolie or or that land that is. Remaining of that coolie.

00:15:22,270	If I jump back to that previous one here. The the lot 50 really is this entire Property here. Uh, as well as extending further south that would be granted a trail storm water. And I believe the sanitary sewer easement on that, um, property as well.

00:15:48,030	So I think that’s that? Those are the easements that are on that property, but the ownership would be in Parks’s name. Thank you? I President Gilbertson. I would ask, Uh, our executive directors at Something. We want to get into at bottom of a cool leader be taking care of the property? Just Uh, commit a president gilbertson and commissioners Comm.

00:16:14,430	zimmerman, that that’s property that we’ve already accepted. It’s just changing. Uh, we accepted this back in 2021 when this project goes through, so we we will, uh we will maintain it regardless and then we’re just providing this option for the sanitary sewer. OK? Thank you. There any other questions? What are the wishes of the board. President gilbertson.

00:16:39,100	I’d moved to approve the memorandum of understanding as presented. There is a motion by Comm. O’Dell. Is there a second, I’ll second, There’s a second by Comm.. Jordan. Is there any further discussion? Gabe. Do you have anything else to add? No appreciate your favorable consideration. And. I’m seeing no further discussion. Julie, will you please call the roll? Comm. Jordan zimmerman.

00:17:07,000	I President gilbertson. Thank you, gabe. Thank you. The. Next item of business is the 2023 audited financial statements with us We have Mindy Piaz from Brady Martz to present the 2023. Audit reports. Welcome, Mindy. Good evening commissioners as Mike mentioned, I’m M Piaz with the Brady Martz.

00:17:46,300	Um I’m, a shareholder with Brady Marts and I’ll be going over the audit results with you for the park district. Um, just overall, the agenda will go over the opinions that we issue along with some financial highlights and then some additional communications that were required to go over with the board upon completion of the audit.

00:18:06,370	So our overall objective when we’re doing an audit. Um, we do have guidelines. Um through the A. I CPA and government jurisdictions that we do have to follow for the audit. Um, those are listed on this slide. I’d like to point out that in audits designed to obtain reasonable but not absolute assurance.

00:18:26,500	Um, regarding whether the financials are free of material misstatement. An audit is not not. Also. The financial statement is not also is not designed to detect fraud. Um so we do, um Look, a T areas for fraudulent activity, but we’re not required to look design procedures to test it.

00:18:43,630	But if we become aware of fraud, we are required to notify you of that. Our overall audit opinion on the financial statements is an unmodified opinion, which is the highest level of assurance that we can provide on the financial statements, meaning that they are materially correct in accordance with generally accepted accounting principles. Um, In addition, We also have another report on internal control and compliance.

00:19:06,300	Um, that is in the back of the financial statements that you received and again that has an unmodified opinion, so no no findings or issues noted there. And. Then.

00:19:27,800	There’s one additional report in the audit package this year and that’s for the uniform guidance or the single audit that was performed on the the Park district expended more than 750,000 of federal funds this last year, and so we’re required to do a single audit, which is a audit of the federal require, or the federal grants that the park District received the program that we did test this year was a outdoor recreation, acquisition, development and planning Grant, which was used

00:19:46,000	Or the Hay Creek park improvements and then the McQuade playground replacement projects and so based on our testing again, we’re issuing an unmodified opinion. Uh, meaning that the park district was in compliance with the federal requirements for those two grants. Looking at just some high level financial statement highlights First overall cash position.

00:20:21,030	So this details out cash by fund. Um this is as of 1231 2023. You’ll note that the General fund has a much higher cash. Um, cash balance. This is cash and investments.

00:20:42,000	Um, and this is mainly due to, um higher higher interest in investment earnings this last year, with rates being higher than what they have historically been the prior couple years and then the Park Improvement fund. The. Vast majority of that is for the Bo. Issue that was issued during 2 2023 that hasn’t been spent yet. Looking at revenues and expenses by fund. Um, overall, everything is pretty comparable.

00:21:05,470	Um I would note that again in the general fund that higher revenue over expenses is due to the investment income. And. Then. There’s also some accounting standards that get implemented for leases that create additional revenue on the the financials, Um, recording everything on the fuller crew basis. Looking at General fund expenditures. Overall Total General fund expenditures this year for 2023 were 18.8 million.

00:21:39,670	Um, the three largest areas at the Park District has expenditures are for general maintenance, which represent about 18%, or $3.3 million other recreational activities is at 16%, or $2.9 Million, and then the general government at 14%, or $2.6 million. Looking at the fun balance. As of the end of the year.

00:22:10,130	Um, you’ll see that it’s color coded based on restrictions, so restricted fund balance that has specific purposes for how that money can be spent, um, which the vast majority in the park improvement The Park Improvement Fund has a committed Committed is, um, restricted by formal formal resolutions by the board assigned is restricted by the district’s intent, and then the unrestricted or the unassigned is available to spend without any kind of restrictions.

00:22:37,770	I’d also point out that for the general fund, um the Park district does have a target fund balance policy that the the fund balance should not be less than 15% of the current year general fund expenditures and transfers out made during the year and so looking at that for 2023, the required amount that should be in the General

00:22:58,500	fund based on policy is 2.8 Million, and as of December, 31st. It was 4.8 million. Also just wanted to bring to your attention, future debt obligations at the park district does have, um, I’ve listed each type of debt that is included on the financial statements along with the future payments.

00:23:20,430	Um, the on the far right. That’s, because, um, the payments are larger, but it’s five years of total. So on average, um, debt payments are around. I think it’s about 4.4 Million, including principal and interest. Um, and then they’ll slightly go down. Um, over the years as the debt is paid off.

00:23:39,700	There a RE guidelines within North Dakota century code for how much debt the park district can incur. And so that’s always looked at, um when new debt is issued, and that’s something that we do tests, too, to make sure that the park districts in compliance with that Looking at the General Fund and the budget.

00:23:57,770	Um how things how things came out this year. Overall. You can see that revenues were higher than budget by about 929,000. A good chunk of that. Is that investment income. Um, because of Park district didn’t know the rates were going to increase. And, so it was conservatively budgeted and then expenditures were under budget by 827,000 In that budget.

00:24:21,400	There is also some contingencies that Are budgeted for just in case if something would come up. And then. Lastly. Just. Some items that were required to communicate to the board upon completion of our audit. Um, these are items that are required by our professional standards to talk about with the board. Uh, included in the financials.

00:24:41,030	There are some significant estimates relating to the net pension liability as well as the op E liability, which is the other post employment benefit liability. And so we do look at the assumptions and imports being used to calculate those to make sure that that liability represented on the financials.

00:24:59,770	Is in accordance with gap in that we agree with the number uh, as part of our audit, we didn’t become aware of any kind of unusual transactions during our testing. Uh, we also didn’t have any difficulties or disagreements with management during the course of our audit. And. Then there were three uncorrected misstatements. So during our audit.

00:25:19,970	We track um Items that we come across that are differences, but the journal entries aren’t recorded recorded and reflected in the financials. Uh, we’re required to track those to make sure that when taken cumulatively together, they don’t materially misstate the financials. And, so there were three uncorrected misstatements that we did have as part of our audit.

00:25:39,830	Um, overall, we went over those with management of the park district, and they agreed on not posting those entries, and overall they were immaterial to the overall financial statements. And then. Lastly. We do request management representations from the the park District staff.

00:26:01,630	I basically just them certifying that they’ve given us full access to all the information that we’ve requested, and that everything is recorded, um, in accordance with gap according to what their their knowledge is of everything So with that I’d like to thank kevin and his staff. Um, for the audit. It was a a quick turnaround on this one. But. The staff was great to work with and responded very timely with all our request. Does. Anyone have any questions? Thank you, Mindy.

00:26:19,230	Commissioners. Are there any questions? Comm. O’Dell President gilbertson. My question is more for executive director klipfel. But the recommendation for the policy to review journal entries. Is that something that we’re looking into. President Gilbertson and Commissioners Comm.. Odell. We’ve Cassie and I have already worked together and we’ve already implemented that policy. Thank you.

00:26:42,400	There any other questions? Right. Thank you, Mindy. It’s, uh, an important thing that, um I mean I know what’s required, but it’s an important thing that, uh, that’s done every year to maintain the transparency and Um And There it is. The. Uh, Next thing. Thank you, um what are the wishes of the board? I would, uh President gilbertson.

00:27:12,970	I would move to approve the 2023 audited financial statements as presented. There is a motion by Comm. jordan. Second there’s a second by Comm. zimmerman. Is there any further discussion? Seeing Nan and Julie, Will you please call the roll. Comm. jordan Odell Zimmerman. I President gilbertson. I Item seven is changes to the accounting manual.

00:27:43,300	We have finance director Kathy Fist to review the proposed changes to the accounting manual. These changes were also visited about at management meetings that recently took place as well. So welcome, Cathy. Good evening, President gilbertson and commissioners in your agenda packet is the itemization of the refund policy that we are proposing to change that.

00:28:06,570	As you mentioned we’re discussed at the management meetings that we had the first week of May, the two editions that were, um or changes that we’re making would be under one B where we’re adding Eagle Park of the refund policy to be consistent with the General Sibly Park and then as well as in one E, which is adding the outdoor pool

00:28:24,770	birthday party refund, um, policy to be cons. It was how we’re handling refunds like capital racket and fitness center and the BS C Aquatic and Wellness Center. The reason for these changes is as we, um, are expanding our use of the active net.

00:28:42,500	Um, registration software as we add, um, programs to this, um, software, um and we need to issue refunds for updating our policy to be consistent across the district. Are there any questions for me on the policy change commissioners? Thank you, Cathy. What are the wishes of the board. President.

00:29:11,730	Gilbertson and I moved for to approve of the changes in the policy as presented, there’s a motion by Comm. zimmerman as their 2nd 2nd. There’s a second by Comm. O’Dell. Is there any further discussion? XN julie, will you please call the roll? Comm., Jordan Odell zimmerman I President gilbertson I Item eight is the consent agenda, as is customary. A variety of items have been placed on the consent agenda.

00:29:36,830	The consent agenda can be approved with one motion or an item or items can be removed for additional discussion and separate action. This month The staff recommends approval of the following items consideration of the 18th 2024 board minutes.

00:30:02,970	Uh, consideration to add to consultants to the approved engineering are architect and planning services list The Park district has received the required information from two consultants who are requesting to be added to that list. Uh, staff requests board approval to add Endeavor North Design and JE Dunn construction to those lists. And and the final item would be consideration of policies. Staff provided two policies for our consideration.

00:30:31,400	The first is update of the other power driven mobility device policy, and the second is a new policy regarding security cameras. So. What are the wishes of the board. I would, uh, move to approve the consent to john consent agenda as a presented there is a motion by Comm. jordan. Second there’s a second by Comm. Zimmerman. Is there any further discussion? Seeing. None.

00:30:55,300	Julie, will you please call the roll? Comm. jordan Odell I zimmerman I President gilbertson I Item eight is approval of the bills. What are the wishes of the board. So moved He was the most motion by Comm. Odell. Second there’s a second by Comm. zimmerman. Is there any further discussion? XN Julie, will you please call the roll? Comm.

00:31:26,400	Jordan Odell zimmerman. I President Gilbertson. I That brings us to the end of our agenda for this month. Uh, the next regularly scheduled board meeting is June 20th 2024 at 515 here in the fabulous Tom Baker meeting Room and Election Day is on Tuesday. June. 11th So, get out and vote. Thank you