City Council

CITY OF FLORA SPECIAL COUNCIL MEETING MINUTES CITY HALL COUNCIL CHAMBERS 131 EAST SECOND STREET OCTOBER 27, 2025- 4:30 P.M. OPENING CEREMONIES At 4:30 p.m., Mayor Linda Spicer called the Special Council Meeting of the City of Flora to order and City Clerk Kaci O'Dell called roll. Present were Mayor Linda Spicer, Commissioner Jeremy Henderson, Commissioner Phil Wiley, Commissioner Jim Fehrenbacher and Commissioner Lacey Lewis. Others in attendance were Chief of Police Jeremy Ruger, City Attorney Bob Coble, City Administrator/Economic Development Director Mike Stanford, City Clerk Kaci O'Dell, and City Treasurer Stephanie Bailey. Superintendent of Public Services Toby Rinehart and Building and Zoning Official Chad Bayles were absent One media representative and three guests were present with one being CPA Arlynne Davis. Mayor Linda Spicer led the Pledge of Allegiance and Commissioner Jeremy Henderson offered the Invocation. PUBLIC COMMENTS - None APPROVAL OF AGENDA A MOTION TO APPROVE THE AGENDA FOR THE OCTOBER 27, 2025 SPECIAL COUNCIL MEETING FOR THE CITY OF FLORA WAS MADE BY COMMISSIONER WILEY; SECONDED BY COMMISSIONER FEHRENBACHER. • Vote: Yes -Spicer, Henderson, Wiley, Fehrenbacher, Lewis No - None Abstain - None; Absent - None REGULAR BUSINESS Mayor Linda Spicer introduced Arlynne Davis, CPA at Botsch and Associates who gave a presentation of the City of Flora Audit for Fiscal Year 2025. Davis hit the highlights of the audit This included Independent Auditor's Report, Independent Auditor's Report on Internal Control and Compliance, Management's Discussion and Analysis, Basic Financial Statements, Balance Sheet, Schedule of Revenues, Expenditures, and Changes in Fund Balances, Statement of Net Position, Statement of Revenues, Expenses, and Changes in Net Position and Notes to Basic Financial Statements. Ms. Davis stated the City is in good shape and asked for any questions. October 27, 2025 Page 2 Mayor Spicer asked for clarification that the General Fund did not lose money, emphasizing money that was accumulated was spent. Ms. Davis confirmed that was correct and explained how timing can play into this. For example, the City is yet to receive $150,000 that will close out an OSLAD Grant. Commissioner Jeremy Henderson noted that the only utility revenue that decreased was Solid Waste and asked Ms. Davis what she thought caused this. Ms. Davis replied she would be happy to look into it, but did not have the appropriate reports in front of her. City Administrator/Economic Development Director Stanford and City Treasurer confirmed Solid Waste would be Republic Services and it was simply a timing issue on payments. Next, Commissioner Henderson asked why the amount of prepaid expenses stayed the same as last fiscal year? Ms. Davis stated this is the City's IMLRMA insurance and it was not a material difference, so it was not adjusted. Commissioner Wiley asked Ms. Davis if she felt we have the true picture of the City of Flora with this audit? Ms. Davis responded that everything was completed to standards. Having three different treasurers in three years causes a learning curve with figuring out exactly what information is needed. Ms. Davis complimented Treasurer Bailey for her work and said she did a great job. Ms. Davis announced that she is open to questions anytime, she is here to help everyone see the big picture and understand the audit. Botsch and Associates, CPA's, LLC has an agreement with the City of Flora for the next three fiscal years. A MOTION TO APPROVE THE FISCAL YEAR 2025 CITY OF FLORA AUDIT WAS MADE BY COMMISSIONER FEHRENBACHER; SECONDED BY COMMISSIONER WILEY. • Vote: Yes - Spicer, Henderson, Wiley, Fehrenbacher, Lewis No - None Abstain - None; Absent- None Next, City Treasurer Stephanie Bailey commented that all numbers are taken from the Incode 9 system and the audit for the Annual Treasurer's Report for Fiscal Year 2025. If the numbers are added individually, the reason for a difference would be that one is calculated at an accrual and one on a cash basis. A MOTION TO APPROVE THE ANNUAL TREASURER'S REPORT FOR FISCAL YEAR 2025 WAS MADE BY COMMISSIONER WILEY; SECONDED BY COMMISSIONER LEWIS. • Vote: Yes- Spicer, Henderson, Wiley, Fehrenbacher, Lewis No - None Abstain - None; Absent- None October 27, 2025 Page 3 ADJOURN At approximately 4:50 p.m., with no further business to discuss, Mayor Linda Spicer requested a motion to adjourn. COMMISSIONER WILEY MADE A MOTION TO ADJOURN; SECONDED BY COMMISSIONER LEWIS. COUNCIL MEMBERS CONCURRED AND MAYOR LINDA SPICER DECLARED SAID MEETING ADJOURNED. Kaci R. O'Dell, City Clerk imda J. Spi Approved by City Council on: /\/n\/e irAjvAr f^.