City Council

CITY OF GALLATIN COUNCIL MEETING April 07, 2020 6:00 pm Dr. J. Deotha Malone Council Chambers  Call to Order – Mayor Brown  Invocation  Pledge of Allegiance – Vice Mayor Camp  Roll Call: Alexander – Vice Mayor Camp – Fann – Fennell – Hayes – Love – Overton  Approval of Minutes: March 03, 2020 City Council Meeting; March 17, 2020 City Council Meeting  Public Recognition on Agenda-Related Items  Mayor’s Comments AGENDA 1. Approval of Audit Contract (Rachel Nichols, Finance Director)  Other Business  Public Recognition on Non-Agenda-Related Items  Adjourn  City of Gallatin City Council Meeting March 3, 2020 The Gallatin City Council met in regular session on Tuesday, March 3, 2020 in the Dr. J. Deotha Malone Council Chambers Gallatin City Hall. Mayor Paige Brown called the meeting to order at 6:00 P.M. Councilman John D. Alexander led the opening prayer and the pledge of allegiance. Present: Absent: Mayor Paige Brown Vice Mayor Steve Camp Councilman John D. Alexander Councilwoman Lynda Love Councilman Steve Fann Councilman Shawn Fennell Councilman Craig Hayes Councilman Jimmy Overton Others Present Rachel Nichols, Finance Director Zach Wilkinson, Public Works Dir. Susan High-McAuley, City Attorney Nick Tuttle, City Engineer Connie Flood, Human Resource Dir. Don Bandy, Police Chief Bill McCord, City Planner David Gregory, Public Utilities Dir. Connie Kittrell, City Recorder Victor Williams, Fire Chief Gallatin News, Reporter David Brown, Parks and Rec. Dir. Chuck Stuart, Building Codes Official Lori Smiley, IT Director James Fenton, EDA Director Approval of Minutes There were no minutes presented for approval. City Council Minutes March 3, 2020 Public Recognition on Agenda Related Items Mayor Brown opened public recognition on agenda related items and with no one wishing to speak Mayor closed the public recognition. Mayor’s Comments  Mayor asked that our thoughts and prayers be with our neighbors; Putnam, Wilson and Davidson counties during this time of tornado cleanup/damages.  Mayor encouraged everyone to sign up for the Code Red Alert for weather emergency information.  Mayor announced upcoming events and the beginning of budget meetings. Agenda 1. Ordinance #O2002-9 – Public Hearing Councilman Alexander presented this ordinance to vacate right-of-way on Randolph Circle located in the Vertrees Terrace Subdivision. Mayor opened the public hearing and with no one wishing to speak the public hearing was closed. 2. Ordinance #O2002-8 – Second Reading Councilman Fennell presented this ordinance appropriating $500,000 State Grant for Miracle Park and Field Facility. Councilman Fennell made motion to approve; Councilman Hayes seconded. Motion carried with 5 ayes and 0 nays. 3. Ordinance #O2002-12 – Second Reading Councilman Overton presented this ordinance appropriating funds for the installation of traffic calming measures on Belvedere and Peninsula Drive. 2 City Council Minutes March 3, 2020 Councilman Overton made motion to approve; Councilman Alexander seconded. Motion carried with 5 ayes and 0 nays. 4. Ordinance #O2002-11 – First Reading Councilman Fann presented this ordinance appropriating $192,621 for a State of Tennessee Economic Development Site Development Grant. Councilman Fann made motion to approve; Councilman Overton seconded. Motion carried with 5 ayes and 0 nays. 5. Ordinance #O2002-13 – First Reading Councilman Fennell presented this ordinance appropriating $7,557.00 for Nearmap Aerial Imagery. Councilman Fennell made motion to approve; Councilman Alexander seconded. Motion carried with 5 ayes and 0 nays. 6. Resolution #R2002-15 Councilman Hayes presented this resolution reassigning gas line permitting and inspection from Public Utilities to Building Codes Department Councilman Hayes made motion to approve; Councilman Overton seconded. Motion carried with 5 ayes and 0 nays. Building Codes Official Chuck Stuart stated the building fee schedules to include gas piping fees was omitted. Mr. Stuart presented Ordinance #O2002-14 amending building fee schedules to include gas piping fees. Councilman Overton made motion to suspend the rules to allow consideration of Ordinance #O2002-14; Councilman Hayes seconded. Motion carried with 5 ayes and 0 nays. Councilman Overton made motion to approve; Councilman Hayes seconded. Motion carried with 5 ayes and 0 nays. 3 City Council Minutes March 3, 2020 7. Resolution #R2002-16 Councilman Alexander presented this resolution accepting public improvements by the City of Gallatin, Tennessee Oakhill, Phase 2A. Councilman Alexander made motion to approve; Councilman Overton seconded. Motion carried with 5 ayes and 0 nays. 8. Continued Discussion on Urban Growth Boundaries Councilman Hayes made motion to defer until the next work session; Councilman Fann seconded. Motion carried with 5 ayes and 0 nays. Other Business Mayor opened other business.  Mayor presented a street closure request from Gallatin Chamber Foundation for their Shamrock Run on March 13-14. Councilman Overton made motion to approve; Councilman Fennell seconded. Motion carried with 5 ayes and 0 nays. With no one else wishing to speak Mayor closed other business. Public Recognition on Non-Agenda Related Items Mayor opened public recognition on non-agenda related items.  Patrick Reeners of 317 Malone Drive spoke about council being responsible for the citizens of Gallatin. Mr. Reeners also spoke of his concerns for the citizens due to fluoride being in the water. With no one else wishing to speak Mayor closed public recognition on non-agenda related items. 4 City Council Minutes March 3, 2020 Adjourn Councilman Hayes made motion to adjourn; Councilman Alexander seconded. Motion carried with 5 ayes and 0 nays. Mayor Brown adjourned the meeting at 6:34 P.M. _________________________________ ____________________________________ Mayor Paige Brown City Recorder Connie Kittrell 5  City of Gallatin City Council Meeting March 17, 2020 The Gallatin City Council met in regular session on Tuesday, March 17, 2020 in the Dr. J. Deotha Malone Council Chambers Gallatin City Hall. Mayor Paige Brown called the meeting to order at 6:00 P.M. Councilman John D. Alexander led the opening prayer and the pledge of allegiance. Present: Absent: Mayor Paige Brown Vice Mayor Steve Camp Councilman John D. Alexander Councilman Steve Fann Councilman Shawn Fennell Councilman Craig Hayes Councilwoman Lynda Love Councilman Jimmy Overton Others Present Rachel Nichols, Finance Director Dwayne Rogers, Asst. City Engineer Susan High-McAuley, City Attorney David Brown, Parks and Rec. Dir. Don Bandy, Police Chief Lori Smiley, IT Director Bill McCord, City Planner Gallatin News, Reporter Ben Harris, Fire Prevention Inspector James Fenton, EDA Director Connie Kittrell, City Recorder Approval of Minutes Mayor Brown presented the February 18, 2020 City Council minutes for approval. Councilman Overton made motion to approve; Councilman Alexander seconded. Motion carried with 7 ayes and 0 nays. City Council Minutes March 17, 2020 Public Recognition on Agenda Related Items  Mayor Brown announced that during the Coronavirus period the city will be streaming all City Council meetings, Committee Work Sessions and Planning Commission meetings. These meetings are available on the city website at www.gallatintn.gov. and public comments can also be submitted through the city website.  Mayor opened public recognition on agenda related items and with no one submitting a request to speak Mayor closed public recognition on agenda related items. Mayor’s Comments  Mayor Brown read a prepared statement addressing several issues concerning this unsure time due to the Coronavirus. She asked everyone to adhere to the CDC guidelines.  Mayor wished Jeff Hentschel, Lynda Love and Steve Camp happy birthday for their upcoming birthdays. Agenda 1. Ordinance #O2002-11 – Second Reading Councilman Fann presented this ordinance appropriating $192,621 for a State of Tennessee Economic Development Site Development Grant. Councilman Fann made motion to approve; Councilman Hayes seconded. Motion carried with 7 ayes and 0 nays. 2. Ordinance #O2002-13 – Second Reading Councilman Fennell presented this ordinance appropriating $7,557.00 for Nearmap Aerial Imagery. Councilman Fennell made motion to approve; Vice Mayor Camp seconded. Motion carried with 7 ayes and 0 nays. 2 City Council Minutes March 17, 2020 3. Ordinance #O2002-14 – Second Reading Vice Mayor Camp presented this ordinance amending building fee schedules to include gas piping fees. Vice Mayor Camp made motion to approve; Councilman Overton seconded. Motion carried with 7 ayes and 0 nays. 4. Resolution #R2003 - 17 Councilwoman Love presented this resolution accepting public improvements by the City of Gallatin, Tennessee, Cairo Estates, Phase 3. Councilwoman Love made motion to approve; Councilman Alexander seconded. Motion carried with 7 ayes and 0 nays. 5. Resolution #R2003 - 18 Councilman Hayes presented this resolution appointing Tim Hertel as board member of the Gallatin Economic Development Agency Board. Councilman Hayes made motion to approve; Councilwoman Love seconded. Motion carried with 7 ayes and 0 nays. Other Business Mayor opened other business.  EDA Director James Fenton thanked the Gallatin Chamber for taking the lead in getting information to the smaller businesses. Mr. Fenton added that the larger industries greatest concerns are going to be child care. He said that some of the larger industries have added an extra 80 hours of sick time and are working with the local banks to allow interest only payments for the next couple of months.  Parks and Recreation Director David Brown stated the Civic Center will close at 9:00 A.M. tomorrow morning.  City Attorney Susan High-McAuley explained the Proclamation of State of Emergency by the Mayor to give her authority/power to issue certain orders. 3 City Council Minutes March 17, 2020 Ms. High-McAuley also explained Resolution #R2003-19 acknowledging the existence of an emergency and consenting to emergency powers of the Mayor. She said council would need to suspend the rules to consider this resolution because this item has not been considered at a work session. Councilman Overton made motion to suspend the rules to consider this legislation; Councilman Hayes seconded. Motion carried with 7 ayes and 0 nays. Mayor read the resolution. Councilman Alexander made motion to approve #R2003-19; Councilman Hayes seconded. Council discussed. Mayor called for the vote. Motion carried with 7 ayes and 0 nays.  City Attorney Susan High-McAuley stated that currently this body is not allowed to vote electronically but the legislature may vote on that tomorrow to grant those powers to all cities.  Mayor said her goal is to keep the city services on track. With no one else wishing to speak Mayor closed other business. Public Recognition on Non-Agenda Related Items Mayor opened public recognition on non-agenda related items.  Communication Director Jeff Hentschel stated there was one email from Pascal Jouvence stating, “Good job my Mayor”.  Frank Marchese of 589 Harris Lane asked about the mayors powers during a state of emergency. Mr. Marchese thanked the street department, the Chamber and Mayor Brown for their help with opening his new business.  Mayor said many local businesses are offering curbside pickup and delivery. 4 City Council Minutes March 17, 2020 With no one else wishing to speak Mayor closed public recognition on non-agenda related items. Adjourn Councilman Overton made motion to adjourn; Councilman Hayes seconded. Motion carried with 7 ayes and 0 nays. Mayor Brown adjourned the meeting at 6:28 P.M. _________________________________ ____________________________________ Mayor Paige Brown City Recorder Connie Kittrell 5  CONTRACT TO AUDIT ACCOUNTS OF Citv of Gallatin FROM Julv 01.2019 TO June 30.2020 Thisagreementmadethis4thdayofMarg!.-2!20,byandbetween@,l000NorthchaseDrive.Suite260.Goodlcttsvi|le. TN37l48,hereinafterreferredtoasthe',auditor',andcitYofGBtlatin,of,hereinafterreferredtoasthe " organization", as follows: L ln accordance with the requirements of the laws and/or regulations of the State of Tennessee, the auditor shall perform a financial and complianceauditof theorganizationfortheperiodbeginningfo!y.,1Q!-!!!!!,andendingtlglgl!-!Q{ withtheqgBlg!ry[q!g!-!9!ry: Excludes the Gallatin Department of Electricity and the Gallatin Denartment of Electricitv - EmDloveesr Pension Plan' 2. The auditor shall conduct the audit in accordan ce with Governntent Auditing Sxmdards issued by the Comptroller General of the United States and requirements prescribed by the Comptroller ofthe Treasury, State ofTennessee, as detailed intheAudit Manual. Additional information and procedures necessary to comply with requirements ofgovernments other than the State of Tennessee are permissible provided they do not conflict with or undermine the requirements previously referenced. Ifapplicable, the audit is to be conducted in accordance with the provisions ofthe Single Audit Act and Title 2 U S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirementsfor Federul Au'ards (Unifurtn Guidance). The audit is also to be conducted in accordance with any other applicable federal agency requirements. It is agreed that this audit will conform to standards, procedures, and reporting requirements established by the Comptroller ofthe Treasuty. It is furthel agreed that any deviation from these standards and procedures will be approved rn writing by the Comptroller of the Treasury prior to the execution of the contract. The interpretation of this contract shall be governed by the above-mentioned publications and the laws ofthe State ofTennessee. 3. The auditor shall, as part ofthe written audit report, submit to the organization's management and those charged with governance: a) a report containing an expression ofan unmodified ol modified opinion on the financial statements, as prescribed by theAudit Ma,xual. This report shall state the audit was performed in accordance withGoternment Audiling Standards, except when a disclaimer ofopinion is issued. Ifthe organization is a component unit or fund ofanother entity, it is agleed that: (a) the financial statements may be included in the financial statements ofthe other entity; (b) the principal auditor for the other entity may rely upon the contracted auditor's repo(; and (c) any additional information required by the principal auditor of the other entity will be provided in a timely manrrer' b) a report on the internal control and on compliance with applicable laws and regulations and other matters. This report shall be issued regardless ofwhether t[e organization received any federal funding. Audit reports ofentities which are subject to the provisions ofthe Single Audit Act and OMB's Unifonn Guidance shall inolucle the addrtional reports required by that guidance. The reports will set forth findings, recommendations lbr irnprovement, concurrence or nonconcurrence ofappropriate officials with the audit findings, colnments on management's responses as appropriate, and comments on the disposition of prior year findings. 4. Ifa management letter or any other reports or correspondence relating to other matters involving internal controls or noncompliance are issued in connection with this audit, a copy shall be filed with the Comptroller ofthe Treasury by the auditor. Such management letters, reports, or correspondence shall be consistent with the findings published in the audit report (i.e., they shall disclose no reportable matters or significant deficiencies not also disclosed inthefindingsfoundinthepublishedauditreport). ThereportshouldalsoincludeaconectiveactionplanforfindingsdevelopedunderOMB'sUniform plan is only Guidance and for other findings irr accordance with Section 9-3-407 , Tennessee Code Annotated and lhe Audit Manual. The corrective action applicable to findings published in the audit report. 5. Theauditorshallfileone(1)electtoniccopyofsaidreportwiththeComptrolleroftheTreasury,StateofTennessee, Theauditorshall organization's management and those charged with governance, It is anticipated that furnish !! printed copies and/or an electronic copy of the repon to the theauditor'sreportshallbefiledpriortoDecember3l.2020, butinnocase,shallbefiledlaterthansix(6)monthsfollorvingtheperiodtobe audited, without explanation to the Comptroller ofthe Treasury, State ofTennessee and the organization. (Audit documentation for additional procedures for centralized cafeteria systems contracted with audits ofiuternal school funds must be completed and available for review by September 30.) Requirements for additional copies, including those to be filed with the appropriate officials ofgranting agencies, are listed below: 6. The auditor agrees to retain working papers for no less than five (5) years from the date the report is received by the Comptroller ofthe Treasury, State ofTennessee. In addition, the auditor agrees that all audit working papers shall, upon request, be made available in the manner requested by the progress Comptroller for review by the Cornptroller of the Treasury or the Comptroller's representatives, agents, and legal counsel, while the audit is tn papers will be reviewed at the and/or subsequent to the completion ofthe report. Furthermore, at the Comptroller's discretion, it is agreed that the working October 2018 o{tce ofthe auditor, the entity, or the Comptroller and that copies ofthe working papers can be made by the Comptroller's representatives or may be requested to be rnade by the firm and may be retained by the Comptroller's representatives. 7 . Any reasonable suspicion of fraud, (regardless of materiality) or other unlalvful acts including, but not limited to, theft, forgery, credit/debit card fraud, or any other act ofunlawful taking, waste, or abuse of, or official misconduct, as defined inTennessee Code Annotated, $ 39-16-402, involving public money, property, or services shall, upon discovery, be promptly reported in writing by the auditor to the Comptroller of the Treasury, State of Tennessee, who shall under all circumstances have the authority, at the discretion ofthe Comptroller, to directly investigate such matters. Not withstanding anything herein to the contrary, the Comptroller ofthe Treasury, State ofTennessee, acknowledges that the auditor's responsibiliry hereunder is to design its audit to obtain reasonable, but not absolute, assurance ofcletecting fiaud that would have a material effect on the financial statelnents, as well as other illegal acts or violations of provisions of contracts or grant agreements having a direct and matertal effect on finanicial statement amounts. If the circumstances disclosed by the audit call for a more detailed investigation by the auditor than necessary under ordinary circumstances, the auditor shall inform the organization's management and those in charge of governance in writing of the need fbr such additional investigation and the additional compensation required therefor. Upon approval by the Comptroller of the Treasury, an amendment to this contract may be made by the organization's management, those charged with governance, and the auditor for such additional investigation. 8. Groun Audits. The provisions of Section 8, relate exclusively to contracts to audit components of a group under AU-C 600. (See definitions in AU-C 600, Paragraph 1 I .) Section 8 is only applicable to an auditor that audits a component (e.9. a fund, component unit, or other component) gj.@!1 sovernment that is auditetl bv the Division of Locnl Governrnent Audit {LGA). Section 8 is intended to satisly the communication requirements for the group auditor (LGA) to the component auditor under AU'C 600. a) The Division ofLocal Government Audit (LGA) shall be considered the "group auditor" for any contract to audit a component ofan applicable county government. LGA shall present the county's financral statements in compliance with U.S. Generally Accepted Accounting Principles (GAAP) as promulgated by the Governmental Accounting Standards Board (GASB). LGA shall conduct the audit irl accordance with auditing standards generally accepted in the United States ofAmerica and the auditing standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General olthe United States. b) The contracting auditor shall be considered the "component auditor" for purposes ofthis section. c) The financial statetnents audired by the component auditor should be presented in accordance with GAAP as promulgated by GASB. If the linancial reporting framework for any component does not conform to this basis, the flnancial reporting tiamework should be disclosed in Section 9 (Special Provisions). (Componont financial statementsthat are not presented using the same financial reporting framework as the county's financial statements may cause this contract to be rejected.) d) The component auditor shall conduct the component audit in accordance with auditing standards generally accepted in the United States ofAmerica and the auditing standards applicable to financial audits contained inGovernment Auditing Standards issued by the Comptroller General of the United States. e) The component auditor shall cooperate with LGA to accorrplish the group audit. It is anticipated that LGA will make reference to the oomponent auditor's report in the group audit reporl. Shoutd LGA find it necessary to assume responsibility lor the component auditor's work, the terms, ifany, shall be negotiated under a separate addendum to this contract. 0 The component auditor shall follow the ethical requiremenls of Government Auditing Standards and affirms that the component atlditor is independent to perform the audit and will remain independent throughout the course of the component audit engagement. g) The component auditor affirms that the component auditor is professionally competent to perform the audit. LGA may confirm certain aspects ofthe component auditor's competence through the Tennessee State Board ofAccountancy. h) The component auditor will be contacted via email by the LGA'S Audit Review Manager with the estimated date of the conclusion of LGA's audit of the county governmenl The component auditor agrees to Up.d3!g-!.9.!Eggu.gnl-9gtg between the date of the component auditor's report and the date ofthe conclusion ofLGA's audit ofthe county government, Additional subsequent events should be communicated via email to LGA's Audit Review Manager' i) The component auditor shall read LGA's audited financial statements for the counry government for the previous fiscal year noting in particular related parties in the notes to the financial statements, and material misstatem€nt findings in the Findings and Questioned Costs Section. The previous year audited financial statements can be obtained from the Comptroller's website at*'*rv.comptroller.ttt.gov. As required by generally accepted auditing standards, we have identified Management Override of Controls and Improper Revenue Recognition as presumptive fraud risks. The component auditor shall communicate to LGA (i.e. group lnanagement) on a timely basis retated parties not previously identified by the group management in LGA's prioryear audited financial statements. Related parties should be communicated via email to LGA's Audit Review Manager. j) The component auditor's report should not be restricted as to use in accordance with AU-C 905. k) Sections l-7 and Sections 9-13 ofthis contract are also applicable to the component auditor during the performance ofthe component audit. 9. (SpecialProvisions) I 0. In consideration of the satisfactory performance of the provisions of this contract, the organization shall pay to the auditor a fee of (Fees may be fixed amounts or estimated.) (Fixed Amount: $46.000.00) or (Estimated gross fee:) (Ifnot a fixed alnount, an estilnated gross f'ee shoukl be furnishecl to the governing unit for budgetary purposes. A schedule offees an(Vor rates should be set lorth below. Interim billings may be arranged with consent of both pa(ies to this contmct.) Provision for the payment of lees under this agreement has been October 201 I or will be made by appropriation ofmanagement and those charged with governance SCHEDULE OF FEES AND/OR RATES: Plus up to $7.000 for Sinqle Audit Procedures when aDDlicable. l1 As the authorized representative ofthe firm, I do hereby affinn that: ' our firm and all individuals participating in the audit are in compliance with all requirements ofthe Tennessee State Boald ofAccountancy and; . our firm has par-ticipated in an external quality control review at least once every three (3) years, conducted by an organization not affiliated with our firm, and that a copy of our most recent external quality control review repofi has been provided to the organization and the office ofthe Tennessee Comptroller ofthe Treasury approving this contract; , all members ofthe staffassigned to this audit have obtained the necessary hours ofcontinuing professional education required by G ov ern m e n t Andit i ng St andards ; . all auditors participating in the engagement are independent under the requirements ofthe American Institute ofCertified Public Accountants and Governme nt Auditi ng Standards. 12. This writing, including any amendments or special provisions, contains all terms ofthis contract. There are no other agreements between the pa$ies hereto and no other agreements relative hereto shall be enforceable, unless entered into in accordance with the procedures set out herein and approved by the Comptroller of the Treasury, State of Tennessee. In the event of a conflict or inconsistency between this contract and the special provisions contained in paragraph 9 of this contract, the special provision(s) are deemed to be void. Any changes to this contract must be agreed to in witing by the partiesheretoandmustbeapprovedbytheComptrolleroftheTreasury,stateofTennessee. Allpartiesagreethatthedigitalsignatures,thatis,the electronicsignaturesappliedbysubmittingthecontract,areacceptableasprovidedforintheUniformElectronicTransactionAct. Anypaperdocuments submitted related to this contract will be converted to an electronic format and such electronic document(s) will be treated as the official document(s). 13. Ifany term ofthis contract is declared by a court havingjurisdiction to be illegal or unenforceable, the validity ofthe remaining terms will not be affected, and, ifpossible, the rights and obligations ofthe parties are to be construed and enforced as ifthe contract did not contain that term Audit firm Governmental Unit or Organization By By Signature Signature Title/Position: Title/Position: E-mail address E-mail address Date: Date: Approved by the Comptroller of the Treasury, State of Tennessee For the Comptroller: By Date: October 201 I  CITY OF GALLATIN COUNCIL COMMITTEE AGENDA 031t012020 DEPARTMENT: Finance AGENDA # SUBJECT: Audit contract approval, Professional service over $10,000 SUMMARY: The city advertised for audit proposals for the year ending June 30, 2020. The firm of Blankenship CPA Group, PLLC has been selected for audit services. A copy of the State of TN audit contract will be presented at the meeting RECOMMENDATION: approval ATTACHMENT: Resolution Correspondence Bid Tabulation Ordinance Contract Other Approved Rejected Deferred Notes: