OK, we’ll call uh to order the Mandan Park District board meeting today is June 9, 2025. Uh, any additions or deliciouss to the agenda. OK. Uh, moving on to public communication from visitors. We just have Mindy here at this point, we’re not quite yet, Mindy, but we just, I, unless you want to make some public comments about any other items on the agenda, OK? Uh, seeing other people present, uh, we’ll close that portion of the meeting. Um I’m number one, or excuse me, minutes, approval of May 12th, 2025 regular meeting minutes. It’s gonna be you two tonight. Yeah, we’re doing double duty. Uh, I will make the motion to approve the May 12, 2025 regular meeting minutes motion by Comm Scott, seconded by Comm Mutter. Any further discussion? All in favor, say I, I posed. OK Item number one. Oh, Mindy, come on up, uh, presentation of our 2024 audit, uh, Mindy from, uh, Bra Marts. I mean Good evening. Can you hear me OK? OK. Uh, good evening. I’m Mindy Piaz, a shareholder with Berdy Martz, and I’ll be going over the audit results for the fiscal year 2024 of the Park District with you tonight. Um, we’ll go over the reports and opinions that we’re issuing some high level financial highlights and then end with some items that were required to communicate with the board upon completion of the audit, so first off, um, the overall objective of the audit we do follow, um, a few. standards as part of conducting the audit, the audit, I would not just, it’s designed to obtain reasonable assurance over the financials, but not absolute assurance that the financials are in accordance, um, with GA and free of material misstatement. Overall in the financial statements, we expressed an unmodified opinion, which is the highest level of assurance that we can provide on the financials, meaning the financials are fairly stated in accordance with GAP or generally accepted accounting principles. Uh, we also issue another report um for for performing the audit in accordance with government auditing standards. Um, this is a report on internal control and compliance. It’s an unmodified opinion again, which is the highest level we can provide. However, we did have 3 findings noted, um, those include findings for the auditors preparing the financial statements, uh, material journal entries being proposed and then just the segregation of duties within the accounting department, not having enough people to split up all the duties. Um, I would also note that all these findings are repeat findings, um, from last year and they’re detailed out in the back of the audited financial statements if you want to see more details on those. Moving on to some financial highlights, so the first one is total cash, and this is actually cash and investments for the park district looking at 2024 and blue versus, uh, last year, 2023 in green. Overall you’ll see that the general fund is, um, is, has increased this last year. This is mostly just due to, um, an increase in overall operations. And Sorry, just using my phone, um, increase due to, um, increase in operations, uh, there was some debt paid off last year, so about $500,000 was of less money was paid out this current fiscal year, um, for debt, and so that was really the large change in the general fund. And then in the construction fund, um, last year, there was some debt issued in that fund and so this year that money was spent on projects. Next, looking at revenues and expenses by fund. Um, I would know if this doesn’t include other financing sources or non-operating, um, income. It’s really just the income that that fund is generating and the related expenses. So for the general fund, again, revenues are higher than the expenses revenues are in blue, expenses are in green. Um, again, the expenses were less just due to less bond payments or debt payments this last fiscal year, uh, with the construction fund again, expense. s were higher cause all that cash came in last year from the debt, and so spending that on projects this year. And then for all the other funds and Raging rivers again, revenues and expenses were very comparable for each fund year over for this last fiscal year. Next, looking at fun balance composition by funds. So the first one is the general fund, um, starting at the bottom is a non-spendable amount, so that’s just um that light blue color is just some money that has been spent for prepaid items, so you don’t really necessarily have that cash to spend. Ah, the next is green is unassigned, um, so unassigned balance was about 2.8 million, and that’s available to spend for however the park district wants to spend. Currently that represents about 5 months operating expenses, so in the event of something major happening, the park district should be able to continue going for about 5 to 6 months. And then the orange balance is assigned, um, that’s around 1.3 million. That represents the vision fund. So from a financial reporting perspective, the vision fund, um, doesn’t meet the definition to be on its own and be separately reported and it gets included with the general fund. um, so that money is to be spent for the purpose of what the board has, um, Past, um, a motion for the purpose of that fund, it would take another board motion to change the purpose of how that money would be spent. And then that last category that restricted the dark blue, um, that’s just money that’s been restricted for a specific purpose, um, that money is available to spend, but you have to spend it within the purpose it was given. And for the construction and then the other governmental funds again, all that money is restricted. A and has specific uses for how it can be spent. Next, just looking at the debt that the park district has, um, the balances as of December 34th, our note or December 31st, 2024 are noted on the left. And then the future payments, um, this would include principal and interest payments for the next 5 years, and then it’s in 5-year increments after that, um, because that follows the financial statement presentation, but you can see there’s quite a, a big chunk in 2025 and then it drops off, um, and then it picks up again in 2029 and. going forward. Next, looking at the general fund budget versus actual, so, uh, budgeted is in blue actual as in green. You’ll see that for revenues, revenues came in, um, over budget by about 1.7 million and then expenditures were just slightly under budget by about 99,000 for the fiscal year. Uh, this budget information does not include the vision fund. It is just specifically the general fund, um, I would note that too. Lastly, just going over some items that we are required to communicate with the board upon completion of the audit, um, just letting you know that there were no sensitive estimates to the financials. If there were, we would be doing, um, detailed testing, looking at management assumptions going into those estimates. During our audit, we didn’t become aware of any kind of unusual transactions. Uh, we also didn’t have any difficulties or disagreements with management. Um, we did have some uncorrected misstatements. So these are items that we came. Cross that are differences, but the adjustments were not posted and reflected in the financials, um, and oftentimes they’re not just because they might be projected differences or they’re not material to the financials, but we track those cumulatively, uh, to make sure that when taken together, they don’t materially misstate the financials, and they did not. Um, and then the last item as part of um wrapping up the audit process, we do ask management to sign a representation letter, basically just stating that they’ve given us full access to All the information and everything’s been recorded, um, in accordance with GA to their ability, um, and that everything’s properly stated. Um, on the screen is my contact information, so if, um, anybody watching or, um, if any other additional board members have follow-up questions, feel free to reach out to me. And with that, I just wanna thank, uh, the Park District staff, uh, the audit is a whirlwind, but they do a great job getting us all the information and respond to our requests. So we certainly appreciate their time. Uh, thank you, Milly. Any questions from Mindy or Cole or Terry on the audit. I got, I got one little question. enough money for 5 to 6 months How much where should normal Park district should be at. Anything like that. Yeah, so, um, Commissioners and President. The GFOA, so like it’s GFO is the government finance Officers Association. They have a recommended balance and it’s, I think it’s 1 to 2 months, which is very low, um, in my head, given, um, things that have happened in the past decades, such as COVID, uh, you know, so I think that’s something that you have to continue monitoring. I, I think 5 months is more than adequate, um, I, but again, it’s when that number starts getting higher and approaching a year, um, you need to build that into your. budget as far as how much you’re requesting, um, for tax dollars and, um, other resources of funding coming, but I, I, I would think 5 months is more than adequate. Thank you. Yep. Mindy, I just wanted to say thank you for, uh, working with our staff and getting this out to us, uh, I know Terry’s very organized, so I can’t imagine there’d be any, um, issues with the management of the, the funds or anything like that, but it’s always good to have you as a resource. So thank you. Thank you. OK, anything else? Thank you, Mindy. Hollander. And of what Comm Scott said it, it’s always, we don’t go in there with you when we met earlier today, there’s no surprises or anything like that, and it’s always, you know, our financially, we’re in a good, good spot. Seems like we’re in a good spot. We’re able to do that without raising meals, and we have not done that in quite a few years and, and, uh, you know, they do what they need to do and they do it right, um, I think we kind of, I know we probably got a correction maybe that we’re supposed to look at, but I think we’re able to do more with less, um, because of the efficiencies of the officers that we have up there, so, so thank you, so. Thanks, Mindy. Moving on to item number 2, consider for approval. Do we have to, do we have to vote on that audit? Do we have to accept that audit? I think just for formality, I think it would say yes. OK. So if we can get a motion to accept the audit as presented from uh Brady Mart. I would make the motion to uh accept the. Uh, audit presentation, uh, by Brady Martz for the 2024 audit. Comm Scott with the first. Second by Comm Mutter. Any further discussion? They all in favor say aye, I pull the same sign motion carries. Moving on to item number 2. Consider for approval to pay off aquatic center dehumidifier debt one year earlier. President Meske and Commissioners, this is really just a quick formality. We have the funds available as you see in our audit, um, it allows us to pay it off a year earlier, our budgeting process a lot easier too for 26 by eliminating this. Um, so we’re just asking for your approval to pay this off. And this is our 50% that we’re paying off, correct? they carried the debt district 1% loan. OK. They did this for 1.5. Questions or board’s wishes, we’ll save money on interest. Very, very minimal, yeah. I’ll recommend approved to pay off the remaining balance of $23,843. humidifier at the Mandan and Motion by Comm Muttered by Comm Scott. Any further discussion? All right, Roll call vote, Mr. Scott. Mr. Mutter yes for me as well. Motion carries. Item number 3, consider for approval out of state travel to NRPA conference. As Messy and commissioners are bylaws and our policies state any out of state travel requires board approval. Each year we’ve sent individuals to the NRPA this year, we request an approval to send Comm Mutter, Comm Frelich, and Dustin Fleck our park operations to attend the NRPA conference in Orlando this year, so you can see the fiscal impact kind of itemizing again some of its estimates based on hotels and, uh, airfare in case they change between now and then, um, but my recommendation, we have 10,000 budgeted. to attend for this NRPA, so there’s definitely enough funds to cover the costs. I would make the motion to approve out of state travel for the NRPA conference by Comm Scott. I’ll 2nd. 2nd by Comm Mutter. Any further discussion? Mary Nunn, Comm Mutter. Comm Scott, I from you as well, motion carries. Item number 4, update on ADA improvements at the sports complex. So I want to get a quick update of what we completed as you know, all the minor things as far as the handrails, the mirrors, those were done right away, dropping them 1 inch or 2 inch, um, the concrete sidewalk um was poured last week, and that’s inside the fence that leads and helps you with, uh, people with ADA disabilities to attend the Eastside. And the reason why that sidewalk had to be put in is when we design the complex, there were no features on the east side. When the school district bought the bleachers to the east side, the actual sidewalk in uh apron was 7%. Well, when you put the bleachers on the east side, now that’s 7% grade needs to be at 2, so that was the violation by bringing the bleachers, it now changes the slope for the sidewalk. So that slope was poured. We already have everything lined up for the end of July, um, for the, um, the benches where you sit to be compliant with the patrons seats for the. We were 3 inches off, which I think is a contractor installation where they might have been a little bit off on their installation, um, we have that scheduled for the end of July, as I mentioned, we are trying to get quotes for the eastside to address that retrofitting. It’s not coming back very promising due to the age of those bleachers because they were pretty old at Ferris Field. So we are going to get a quote, um, to see what it would cost to replace the entire section of bleachers and a quote to retrofit, but we’re not getting anywhere with the retrofitting very well. We have until August of 26th to address, but we’d like to get everything at least somewhat on a schedule and ordered in parts delivered, so we’re not waiting on something to kind of go with. The big discussion though is obviously the Cadillac rink before you go onto that. So, That side will be unusable if we don’t get things done by fall football season. Is that my, or do we, we have we have the time to get that. We have the timeline to a longer timeline to get that done. Everything’s under the same timeline of August of 26. 26, OK, OK for this year, but we’d like to have it done if possible. Right, OK. That’s why we’re trying to get on that. So the big discussion comes back to the Cadillac rink, and as you know, the Cadillac rink, we had 4 ADA spots in the center of the rink where we have that glazed, uh, glass, and then we also had the window on this be the north or south end, excuse me, that you can view from outside the rink into there. That gave us 5 additional spots for a total of 9. While the interpretation of code between what JLG says and what Department of Justice is saying for ADA code don’t align. And I’ve tried to read through it. That’s why we pay architects to design these things. We were into it about $1.4 million into JLG. We’ve had great discussions, um. Tom Beam with uh JLG has been very helpful. Um, we’ve had multiple Zoom calls. Comm Melhlhhoff’s been on two of them. Um, JLG did redesign the two items, the bleachers and the Cadillac rink as far as the work that’s taking place today. They did that at no cost. What’s coming together now is originally we weren’t too concerned about the violations because they were seen very minor. Well, as you start digging into things and cutting and pasting it becomes $35,000 is the cost for the Cadillac rink. So it’s my recommendation that we couldn’t come to any type of mitigation with JLG. We tried, we offered, we wanted to meet in person, didn’t get much direction from their administration, Tom and the guys that I worked with were kind of the go between. Um, he basically said it’s out of his hands and that we got to decide what’s best for our best interests. We did offer um some type of verbal communication in regards to maybe a 50/50 because as we know, if we start litigation, you’re going to be into it 5 to 100 in attorney fees. Um, 350 down to 25. So end of the day, I tried calling again today. I asked Tom if there’s any changes that have happened since we spoke, and he’s like, nope, it’s above me and you guys got to start do what you guys need to do. So, I’m recommending today that we direct Attorney Ruff to start litigation with JLG in regards to these ADA violations of their design. I want to clarify one of your statements because I think it came out. The way you meant, but not what you said. I heard you say that we offered in our discussions to pay half. That is not, that is not true, that is not. It was their offer to pay for half of these expenses, verbal discussion that they were potentially willing to pay 50%. And then I presented that to Comm Malhhhoff and Comm or President Meschke, and we just said no, that wasn’t adequate. The other concern was is having to sign off to see on any future liabilities associated with ADA. We’re not going to sign off on a $22 million building for 30. 5 g So I think that the next step though is to get attorney Ruff involved. I did speak with him, as you know, he’s not here today. He was in Wisconsin with his son, um, let him get the ball rolling with the first steps. Hopefully they can mitigate amongst themselves with a little more seriousness. And see what comes from there and then if we need to have a special meeting at some point between now and then, we can definitely go. So one of the things since I’ve been on the board, Cole does a very good job with these projects, making sure we have the right people in place, JLG certain contractors, making sure that. We try not to get in these situations on the bigger projects. Obviously, we’re in a situation right now and I know JLG does disagree with the Department of Justice, um, But We, we’ve worked with JLG. I don’t want to ruin a relationship with them. We’ve worked with them very well, uh, but it seems to me that this is what they were. Hired to keep us out of now we understand the other items, those were not done with architect, um, or, uh, general contractor, um, we just thought we were doing what was best for our, um, I guess our fans at that facility. And, uh, when I, when I look at it and Cole sent me the agreement a few weeks ago, and I know attorney R Ruff and you have gone through that as well, and, and we believe that, uh, that this was the respon their responsibility to make sure that we met, we met that code, so. Um I mean Financially could rewrite a check for that amount, we sure could, or even half it probably, but it’s. When we pay for services like this, I guess, um, everybody makes mistakes, and we, and whether you We want to own up to him or not, I guess that’s, uh, that’s uh up to them, but I guess for me, I think that the rest of the items, yes, we did those things for the, in the best interest what we thought of our fans, but found out we were not in code in some places. So, but we hired somebody to make sure that this was being done correctly. I hear Hold that right. That you said, um, they would be willing to pay 50%, but then they sign off on any. Extended Things that could verbally we had a conversation about potentially he could sell back to his administration at JLG, maybe a 50%, and then they’d we bought some kind of clause for us to sign off on. I said I wasn’t interested in signing a clause for that amount. You’re not gonna sign off on future liabilities on a $22 million building over $17,000. OK. Thank you. Wa, I couldn’t agree more with your comments, uh, and I couldn’t agree more with than what Cole said about the signing off long term on something over $35,000. Um Uh, that just seems ridiculous to me, but. Um I think maybe they were just trying to feel us out for what we were really asking for, but. Yeah, that just doesn’t seem right, and we try to go about it the right way. We asked to meet in person back in April. couldn’t get a meeting with them to come out and visit, see the site, see the issues. Um, I’m all the architects that we had worked with on the design and the construction is no longer employed there. It’s 10 years. Um, so they’re no longer employed and then the people we’re working with, and they’ve been really good. I can’t say that JLG hasn’t been good to work with in regards to the redesigning. They did that at no cost. They were very accessible. It’s just when it got to the point now where we’re asking for some compensation, the communication’s been very little. 00, on the I’m, I’m I’m reading your thing again. I’ve read it 3 times, um. You, are you expecting attorney Ruff is going to cost us between 500. I mean, are we going to get into the $35,000 range. I can’t tell you what that number is going to be as far as how long it’s going to take, but I just wanted to bring to your attention that when you hire an attorney, there are going to be costs associated with it and depends how long it gets drug out or whatever at the end of the day, you got to net that off of what you settle for. So we didn’t want to go down this road. We wanted to settle beforehand and just say, let’s come up with a fair assessment because we ate all the other expenses. And and would it be fair, I guess, to say that if we do go that direction with mitigation slash litigation with attorney Ruff that We would also look to be reimbursed for our attorney fees as well. OK. Um, and then the, the work that’s gonna be done, it’s not going to interfere with, with, with. The usage of anything right now. The work has already started. We’re just waiting on the uh glazing, uh, the window glass. That’s the only thing that’s left to get um delivered, but everything’s been completed in there, so they were in there, I would say end of May, early June. OK. You know, I guess I, I can’t speak for either other of the commissioners that aren’t here, but I know, uh, Comm Melhhhoff has been pretty, Uh, involved in this, being it’s his portfolio and, and, um. I, I I would think that he knows that this is something that probably a direction we should go. Um, he’s not here to vote, obviously. I can’t speak for him, but Um And, and Comm Frelich, I have, I have. I don’t know where she stands on this, but obviously, it’s just us three making that decision tonight. I just wanted to add one more comment that I think’s important. So some of the comments we were getting from JLG was that we should go after Department of Justice, excuse me, to argue the fact of the design. That ain’t our job. You guys, we paid you $1.4 million to design us a building. If there’s any type of discrepancy of how you read the ADA, um, bylaws or policies you go take that matter up with him. We all know you’re not gonna win when you’re going against the federal government. So that’s a moot point is how I feel, but that discussion was had is like, you settle with us, go to, go take that fight on yourself if that’s what you choose you want to do. Well, and, and I’m by no means of, uh, uh, an architect, but you would think that it would be in their best interest to. to know that they are in line with what the Department of Justice is justice is. Guidelines and rules are so this doesn’t happen. To anybody again. I’m gonna make a motion if that’s OK with you guys. I recommend that we direct attorney Ruff to initiate litigation against JLG architecture firm for design violations association with the Starion complex. Motion by Comm Mutter 2. Seconded by Comm Scott. Any further discussion? Hearing none will do a roll call vote, Comm Mutter. Comm Scott. I from me as well, motion carries. Alright Moving into item number 5, authorization to pay our monthly bills. Can we get a motion to do so? I would make the motion to approve or authorize the payment of monthly bills. Motion by Comm Scott. by Comm Mutter. All in favor, say I, I opposed same sign. Hey, motion carriers. Uh, Comm Staff reports, anything else to report, Cole? Just a few things. So at the boat ramp, um, we have uh the fish cleaning station will be going in hopefully by July, maybe early part of August, right now today, the State Water Commission is doing the drilling for an observation well, they have about, I can’t remember the number, but 50 some observation was throughout the Bismarck Mandan, just to kind of monitor the water levels of the Missouri River from basically the 2011 flood, so part of the discussion with the State Water Commission is that they would, they would drill our well to feed the fish cleaning station if they could put an observation well in. Absolutely. So we got that, um, started today, and then from there we’re working with Game and Fish to get the delivery and the setup. We got the specifications. We have right around 25,000 left of the grant, so we have to spend $50 to get 25, which is gonna be very close for us to meet that, uh, I guess total cost to put in the fish cleaning station because we still have to put a bolt, we have to put a drain field and then obviously run the power and the plumbing as far as a pump and connecting the water to it. So at least we’ll have a nice fish cleaning station there and then we have are going to relocate the. toilet Um, that’s supposed to be scheduled to be delivered after the 4th of July. We wish it would have been here sooner, but unfortunately it’s not. But we’re gonna put that by the fish cleaning station in that northwest corner, and that allow us to have the water there too to be able to do any cleaning and things of that nature, I have a truck back and forth, so it just made a lot more sense on that. Uh, you relocate, you mean, we, we have. We’re not moving it from somewhere else. You’re saying OK, we’re, we haven’t put it someplace to decide we don’t like it there. We’re just gonna on our plants have we had on the plans to put it right by the bridge and then we were that’s where we had a survey to, to um designate it, but yeah, we’re gonna relocate the site, OK? OK, youth baseball complex, we’ve signed off on that, that project is complete. All the bills are in there to this month, so we should have that thing wrapped up, um, Old Redd Trail phase one, which is from Sunset West out past Pepsi, um, that mill overlay has happened. We got about half of it done right now, and then they will carry their way down to the intersection of Old Red Trail and Sunset, but just to bring to your attention. Next year they’re doing the sunset interchange construction and they’re gonna tear out portions of our trail that we’re putting in. So we asked why should we spend the dollars on that? Let’s back it off, stop the, the construction area would be. It doesn’t work that way. I guess you got to put it back based on the grant and then they got to come in and tear it out again and then put it back. So just so you’re aware, there will be a section around the. Interchange that’ll be impacted. Yeah, you had mentioned that I think a couple of meetings ago trying to figure that out so we’re not. Throwing away money, I guess would be a better way of. OK. And then the last is just um community engagement uh position that we had approved like 2 months ago, we had asked the board for creating this new position. Um, she has started and we will bring them to a meeting at some point in the future, and I’ll let you share your new employee. And I’ve replaced uh the accountant position with the new employee, uh, Laurie Freeze has started, but the person she’s um replacing is still with us for a few more weeks. So that’s been incredibly helpful to have her getting trained in from someone, you know, as she starts and Laurie’s doing an excellent job. We also have an accounting assistant, which is a first year college student helping us through the summer keep up with the day to day stuff and um she’s doing a great job as well, so we’re, I’m thankful for what’s happening. in the accounting department this summer. OK. Thank you, Terry. Cool. Mr. Mutter any further reports? I, I’ve just got. I’m gonna talk about the, the track and field, um, last year they had 188 participants this year they’re up to 232 participants. I know it says 225 in the notes, but it was 232. I Of all the things that we do, the more people that we can serve the happier we I am. So seeing that and I’m thinking about all the young coaches that are future leaders of this community also help, so I wanna thank, thank Kelly and Casey and all the staff doing that, so. That’s what Mr. Scott. Olson’s full swing, the courses are in great shape. Uh, people are using them for sure, um, and, uh, our staff is amazing, I mean, just simply amazing how they keep those courses up in great shape and, and inside the pro shop, the way the the staff interacts with our clients, so to speak, our golfers is amazing as well, so thanks to them. OK. Uh, before we Adjourn future meeting dates for Park Board Comm June 17th, uh, Gulf 2026 budget portfolio meeting 12 p.m. at the park administrative Office. Uh, on June 19th facilities 2026 budget portfolio meeting 8:30 a.m. at the Parkration Office. And then on June 25th, we have the 100-year Municipal Golf. Uh, ribbon cutting ceremony, that’ll be held at Mandauni. At noon. And then our next regular board meeting will be on July 14th, uh, right here at City Hall at 5:30. With that, can we get a motion to Adjourn. I’ll make the motion Adjourned by Comm Muttered by Comm Scott.