Board of Aldermen Regular Session

BOARD OF ALDERMAN REGULAR AGENDA Monday, June 26, 2023 7:00 p.m. Community Building 601 W Main Street Odessa, MO 64076 Please click the link below to join the webinar: Zoom Meeting Passcode: 178394 In addition, the meeting will be viewable on the City of Odessa, Missouri Government Facebook page @odessamissouri CALL TO ORDER Mayor Stephen Wright PLEDGE OF ALLEGIANCE Mayor Stephen Wright ROLL CALL City Clerk Karen Findora WELCOME TO VISITORS Mayor Stephen Wright CONSENT AGENDA Approval of Minutes All matters under the Consent Agenda, are ● June 12, 2023 – Regular Session Considered to be routine by the Aldermen and will be enacted by one motion with no separate discussion. If separate discussion is desired, that item may be removed from the Consent Agenda and placed on the Regular Agenda by request of a member of the Aldermen. MAYOR’S REPORT ALDERMEN REPORTS PUBLIC COMMENTS OLD BUSINESS NEW BUSINESS Recognition Recognition of Court Clerk, Jennifer LeBlanc, for earning her Court Clerk title as Certified Court Administrator on May 24, 2023, by the Missouri State University Office of Access and Outreach in  conjunction with Missouri Association for Court Administration. Shawna Davis, City Administrator Special Event Application Date: Wed., Aug. 2 thru Mon., Aug 7, 2023 VFW Beer Garden – Puddle Jumper Days 10:00 AM – 10:00 AM (Set up & Tear Down) Request: Annual VFW Beer Garden Beer Garden to run Thur. Aug. 3 thru Sat. Aug. 5, 2023. Annual cornhole tournament will be on site. Submitted by: Kasey Corbett, Odessa VFW Post 5675 Resolution No. 2023-25 Proposed Resolution No 2023-25 authorizing the Mayor to Professional Auditing Services approve the engagement letter with Dana F. Cole & Company, Dana F. Cole & Company, LLP LLP. Shawna Davis, City Administrator Bill No. 2023-15 Introduction and reading of Bill No. 2023-15 Amending Chapter 1st Reading & 2nd Reading 20 – Fire Prevention, Protection and Control, Section 20-24. (a) – Amend Chapter 20 – Fireworks Fireworks use restricted of the City of Odessa Code of Ordinances for the Year 2023. Shawna Davis, City Administrator Bill No. 2023-16 Introduction and reading of Bill No. 2023-16 Amending Chapter 1st Reading & 2nd Reading 48 – Utilities, Division 5.-Rates, Billing, Collections and Wastewater Adjustment for Residential Deposits, of the City of Odessa Code of Ordinances to allow Swimming Pools wastewater adjustments for annual fill-up of residential swimming pools with a total capacity of no less than three thousand (3,000) gallons. Shawna Davis, City Administrator Bill No. 2023-17 Introduction and reading of Bill No. 2023-17 approving the Final 1st Reading & 2nd Reading Plat for Historic 1912 Building A Replat of Lots 1-7, Block I, Final Plat – Historic 1912 Building A Replat of Russell’s Fourth Addition. Lots 1-7, Block I, Russell’s Fourth Addition Shawna Davis, City Administrator Presentation Odessa Parks and Recreation Annual Report: Jannan Bradley, President, Parks & Recreation Board Discussion Chief Thompson will discuss SRO positions. Monday, July 10, 2023 at 7:00 p.m. Regular Session Next Scheduled Meeting Pursuant to RSMO 610.021 (1) Legal actions, causes of Adjourn to Closed Session action, litigation, or confidential attorney/client communication. Pursuant to RSMO 610.021 (2) Real Estate Negotiations. Pursuant to RSMO 610.021 (3) Personnel. Adjourn  ELECTED OFFICIALS Mayor Stephen Wright steve.wright@cityofodessamo.com (816) 918-6634 Ward 1 Alderwoman Mickey Starr mickey.starr@cityofodessa.com (816) 260-8448 Ward 1 Alderwoman Karla Polson karla.polson@cityofodessamo.com (816) 739-2224 Ward 2 Alderwoman Donna Ehlert donna.ehlert@cityofodessamo.com (816) 263-9559 Ward 2 Alderman Bryan Barner bryan.barner@cityofodessamo.com (816) 985-0361 Ward 3 Alderman Bob Carey bob.carey@cityofodessamo.com (805) 320-4877 Ward 3 Alderman Shawn Cramer shawn.cramer@cityofodessamo.com (816) 522-3827 Posted June 23, 2023 City Hall & City Website Emailed to The Odessan Karen Findora, City Clerk PO Box 128 ∙ 125 S Second ∙ Odessa, MO 64076 Email | Phone: (816) 230-5577 | Fax: (816) 633-4985 | www.cityofodessa.com  City of Odessa, Missouri Board of Aldermen Odessa Community Building | 601 W. Main Street Regular Meeting ~ June 12, 2023 | 7:00 p.m. Meeting Minutes MEDIA LINK CALL TO ORDER / PLEDGE OF ALLEGIANCE Mayor Stephen Wright called the meeting to order at 7:00 p.m., and led in the pledge of allegiance. ROLL CALL Karen Findora, City Clerk called the roll and confirmed a quorum. Mayor Stephen Wright Present Alderman Bob Carey Present Alderwoman Karla Polson Present Alderwoman Donna Ehlert Present Alderman Bryan Barner Present Alderwoman Mickey Starr Present Alderman Shawn Cramer Present OTHERS IN ATTENDANCE Shawna Davis, City Administrator Kenny Snider, Wastewater Mallory Chiesa-Cullum, Finance Director Darrin Lamb, Streets Karen Findora, City Clerk Troy Woutzke, Electric Josh Thompson, Police Chief Lauber Municipal Law PUBLIC IN ATTENDANCE Hannah Spaar, Odessan Hannah Gurney BD Smith Brea Ellis Tim Wufekotter Marley Prado Brian Wildschuetz Danette Iman APPROVAL OF CONSENT AGENDA Approval of minutes • May 22, 2023 – Regular Session • Finance Rpts. January & February 2022 • Police Rpt. • Municipal Court Rpt. • Sale of City-Owned Personal Property Alderwoman Elhert moved to approve the Consent Agenda items, seconded by Alderman Barner. Motion carried 6-0 MAYOR’S REPORT Mayor Wright invited everyone to come out to the Odessa Rodeo that will be held this Friday and Saturday at Dyer Park Rodeo Fair Grounds. ALDERMEN REPORTS • Alderman Barner thanked the newly formed Odessa Garden Club for volunteering their time to help make Odessa beautiful by showcasing small flower gardens throughout town. • Alderman Carey thanked staff for putting together a Republic Trash Service informational flyer. • Alderwoman Ehlert thanked staff for the New Board Member Orientation. • Alderman Cramer thanked Republic Trash Service. Several residents didn’t realize that trash service was running on Memorial Day. The Republic Trash Crew actually walked up to several homes to pick up the bins and empty them. You can find the holiday trash schedule and much more by visiting the City of Odessa webpage. • Alderwoman Polson thanked the Garden Club as well as staff for hosting a New Board Member Orientation. • Alderwoman Starr – No Report PUBLIC COMMENTS BD Smith 807 South First Street Terr. Odessa, MO 64076 Mr. Smith requested that the Board allow him to add an Odessa Outreach sign to the State of Missouri silhouette that is located at Railroad Park. Motion was made by Alderwoman Ehlert, to approve the Odessa Outreach sign, seconded by Alderwoman Starr. Motion carried 6-0. OLD BUSINESS None NEW BUSINESS Special Event – Odessa Cheer Squad Carwash Fundraiser Nicole Prado & Bree Ellis, OHS High School requested to host a carwash fundraiser for the OHS Cheer Team to help raise money for their national’s competition in Florida. They are requesting to use the City Hall water spigot. Motion was made by Alderman Cramer, to approve the Special Event Permit for Odessa Cheer Squad Carwash Fundraiser to be located along the roadside a Railroad Park, seconded by Alderman Barner. Motion carried 6-0. Resolution 2023-23 - Rescind COVID Sick Leave Resolution Mayor Wright read the proposed Resolution rescinding Resolution 2021-02 that authorized the City Administrator to implement and administer a COVID-9 supplemental paid sick leave program. Motion was made by Alderwoman Ehlert, to approve Resolution 2023-23 to Rescind COVID-19 Sick Leave Resolution 2021-02, seconded by Alderman Cramer. Motion carried 6-0. Resolution 2023-24 - A+ Janitorial Services, LLC Mayor Wright read the proposed Resolution authorizing the Mayor to enter into a contract with A+ Janitorial Services LLC for janitorial services for City Hall, Police Department, and Dyer Park Community Building. Discussion: Alderman Cramer asked if this was the same cleaning company that the city has been using. Shawna Davis, City Administrator stated that it is not, the City went out for bid for a new cleaning service. Motion was made by Alderman Carey, to approve Resolution 2023-24 authorizing the Mayor to enter into a contract with A+ Janitorial Services LLC for janitorial services for City Hall, Police Department, and Dyer Park Community Building, seconded by Alderwoman Ehlert. Motion carried 6-0. Introduction and 1st Reading of Bill No. 2023-14 - New Stop Sign Location Mayor Wright read the proposed Ordinance amending Chapter 46, Section 46A-2- Schedule II (Stop Intersections). Fox Trot Drive & OO Highway Fox Trot Drive & Remington Drive Fox Trot Drive & Hunters Drive Motion was made by Alderman Barner, to approve Bill No. 2023-14 upon its first reading and proceed with the second reading. Motion seconded by Alderwoman Ehlert. Motion carried 6-0. Introduction and 2nd Reading of Bill No. 2023-14 – New Stop Sign Location Mayor Wright read the proposed Ordinance amending Chapter 46, Section 46A-2- Schedule II (Stop Intersections). Fox Trot Drive & OO Highway Fox Trot Drive & Remington Drive Fox Trot Drive & Hunters Drive Discussion: Alderwoman Starr asked what the need was for the stop signs. Josh Thompson, Police Chief stated that these stop signs are needed in the new Hunter’s View Subdivision per development. Motion was made by Alderman Cramer to adopt Bill No. 2023-14 upon its second reading. Motion seconded by Alderwoman Starr and carried with the following vote. Roll call vote as follows: Alderman Cramer yes Alderwoman Ehlert yes Alderman Carey yes Alderwoman Polson yes Alderwoman Starr yes Alderman Barner yes Motion carried 6-0. Bill No. 2023-14 became Ordinance No. 3100 Discussion: 2023 Street Plan Update, Darrin Lamb, Street Superintendent Darrin Lamb, provided a brief update on the street improvements for Odessa. Discussion: Gun Range, Josh Thompson, Police Chief Josh Thompson, provided the background on the gun range proposal, and informed the Board that a Conditional Use Permit request will be heard by the Lafayette Co. Planning Commission on June 20, 2023. The Gun Range will be used strictly for police. Next Scheduled Meeting: Monday, June 22, 2023, at 7:00 p.m. Adjourn There being no further business to come before the Board of Alderman, motion was made by Alderman Barner, seconded by Alderman Cramer, to adjourn the meeting at 7:35 p.m. Motion carried 6-0. Approved: CITY OF ODESSA _______________________ ________________________________ Stephen L. Wright, Mayor ATTEST _______________________ Karen Findora, City Clerk  BOARD OF ALDERMEN ACTION REPORT ISSUE: Engagement approval with Dana F. Cole LLP for audit services for the fiscal year ending March 31, 2023. ACTION REQUESTED: Motion/Second to authorize the Mayor to approve the engagement letter with Dana F. Cole LLP which outlines the services and terms of engagement required to complete the fiscal audit performed by Dana F. Cole LLP. BACKGROUND: In May of 2023, the City of Odessa posted bid documentation seeking professional audit services. The bid process closed on June 15, 2023, and one (1) bid proposal was received from Dana F. Cole LLP. Dana F. Cole has been the professional auditing firm used by the city since approximately 2017. Staff recommends moving forward with this bid as it was the only bid received. Staff plans to seek services later in 2023 for the fiscal year ending March 31, 2024, with the hopes of receiving more diversified submissions. The attached document is a Letter of Engagement outlining the services and terms that will be provided for auditing the fiscal year ending March 31, 2023, only and allows Dana F. Cole to begin services necessary to meet the deadlines that are required. A contract between Dana F. Cole and the City of Odessa will follow as soon as it is agreed upon. FINANCIAL CONSIDERATIONS: The ‘not to exceed’ amount is slightly higher than budgeted but not to a concerning amount. It is an amount that can be compensated for within each fund. ATTACHMENTS: Resolution 2023-25 Bid Affidavit Letter of Engagement Dana F. Cole Bid Proposal PREPARED BY: ______ DATED: June 26, 2023 Shawna Davis, City Administrator  RESOLUTION NO. 2023-25 A RESOLUTION OF THE CITY OF ODESSA, MISSOURI, AUTHORIZING THE MAYOR TO APPROVE THE ENGAGEMENT LETTER WITH DANA F. COLE & COMPANY, LLP WHEREAS, the City’s auditing services policy recommends that audit firms will be changed every three (3) years. The arrangement with Dana F. Cole & Company, LLP expired with the completion of the recent annual report; and WHEREAS, the City requested bids for auditing services for the next three year cycle resulting in one (1) formal proposal offering services. The agreement may be cancelled by either party with ninety (90) days written notice. The fee quoted includes some variability based on any future changes in the City’s reporting status as well as the potential need for financial advice beyond the normal scope of an audit; and WHEREAS, the City has reviewed the proposal and finds that Dana F. Cole & Company, LLP has submitted the requirements as set forth in the Request for Bids and were recommended by clients; and WHEREAS, the City recommends entering into an agreement with Dana F. Cole & Company, LLP based in Overland Park, KS. The fee structure would be: YR1-$25,000, and YR2-$26,000, and YR3-$27,000. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF ALDERMEN OF THE CITY OF ODESSA, MISSOURI, AS FOLLOWS: SECTION 1. That the Board of Aldermen authorizes the Mayor to execute an Auditing Service Agreement with Dana f. Cole & Company LLPs. APPROVED AND PASSED by the Board of Aldermen and approved by the Mayor of the City of Odessa, Missouri, this 26th day of June, 2023. (SEAL) ___________________________ Stephen L. Wright, Mayor ATTEST: ________________________________ Karen Findora, City Clerk June 19, 2023 To the Honorable Mayor and Members of the Board of Alderman City of Odessa, Missouri 125 South 2nd Street Odessa, MO 64076 We are pleased to confirm our understanding of the services we are to provide the City of Odessa, Missouri, for the year ended March 31, 2023. Audit Scope and Objectives We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of the City of Odessa, Missouri, as of and for the year ended March 31, 2023. Accounting standards generally accepted in the United States of America (GAAS) provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the City of Odessa, Missouri's basic financial statements. Such infor- mation, although not a part of the basic financial statements, is required by the Governmental Ac- counting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the City of Odessa, Missouri's RSI in ac- cordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our in- quiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information be- cause the limited procedures do not provide us with sufficient evidence to express an opinion or pro- vide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited: 1. Management's Discussion and Analysis. 2. Budgetary Comparison Schedules. 3. Schedule of Employer's Contributions. 4. Schedule of Changes in Net Pension Liability. The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor's report City of Odessa, Missouri June 19, 2023 Page two that includes our opinion about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Reason- able assurance is a high level of assurance but is not absolute assurance and therefore is not a guaran- tee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements. Auditor's Responsibilities for the Audit of the Financial Statements We will conduct our audit in accordance with GAAS and will include tests of your accounting records and other procedures we consider necessary to enable us to express such opinions. As part of an au- dit in accordance with GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the finan- cial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS. In addition, an audit is not designed to detect immaterial mis- statements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for a reasonable period of time. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and cer- tain assets and liabilities by correspondence with selected customers, creditors, and financial institu- tions. We may also request written representations from your attorneys as part of the engagement, and they may bill you for this inquiry. Our audit of the financial statements does not relieve you of your responsibilities. City of Odessa, Missouri June 19, 2023 Page three We have identified the following risks of material misstatement as part of our planning: 1. Management override of controls. 2. Improper revenue recognition. Audit Procedures - Internal Control We will obtain an understanding of the government and its environment, including internal control rele- vant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the over- ride of internal control. An audit is not designed to provide assurance on internal control or to identify deficiencies in internal control. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related mat- ters that are required to be communicated under AICPA professional standards. Audit Procedures - Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City of Odessa, Missouri's compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion. Other Services We will also assist in preparing the financial statements of the City of Odessa, Missouri, in conformity with U.S. generally accepted accounting principles based on information provided by you. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judg- ment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibilities any nonattest services we provide; oversee the services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them. Responsibilities of Management for the Financial Statements Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, and maintaining internal controls relevant to the preparation and fair presenta- tion of financial statements that are free from material misstatement, whether due to fraud or error, in- cluding monitoring ongoing activities; for the selection and application of accounting principles; and for the preparation and fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America with the oversight of those charged with governance. City of Odessa, Missouri June 19, 2023 Page four Management is responsible for making drafts of financial statements, all financial records, and related information available to us and for the accuracy and completeness of that information (including infor- mation from outside of the general and subsidiary ledgers). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presenta- tion of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) additional information that we may request for the purpose of the audit; and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstate- ments aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and de- tect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regula- tions, contracts or grant agreements, or abuse that we report. You are responsible for the preparation of the supplementary information in conformity with account- ing principles generally accepted in the United States of America. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibil- ities include acknowledging to us in the representation letter that (1) you are responsible for presen- tation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the meth- ods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant as- sumptions or interpretations underlying the measurement or presentation of the supplementary in- formation. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes repaying to us corrective actions taken to address significant findings and rec- ommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclu- sions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. City of Odessa, Missouri June 19, 2023 Page five With regard to including the auditors' report in an exempt offering document, you agree that the afore- mentioned auditors' report, or reference to Dana F. Cole & Company, LLP, will not be included in any such offering document without our prior permission or consent. Any agreement to perform work in connection with an exempt offering document, including an agreement to provide permission or con- sent, will be a separate engagement. With regard to publishing the financial statements on your website, you understand that websites are a means of distributing information and, therefore, we are not required to read the information con- tained in those sites or to consider the consistency of other information on the website with the orig- inal document. In connection with this engagement, we may communicate with you or others via email transmission. As emails can be intercepted and read, disclosed, or otherwise used or communicated by an unin- tended third party, or may not be delivered to each of the parties to whom they are directed and only to such parties, we cannot guarantee or warrant that emails from us will be properly delivered and read only by the addressee. Therefore, we specifically disclaim and waive any liability or responsibil- ity whatsoever for interception or unintentional disclosure of emails transmitted by us in connection with the performance of this engagement. In that regard, you agree that we shall have no liability for any loss or damage to any person or entity resulting from the use of email transmissions, including any consequential, incidental, direct, indirect, or special damages, such as loss of revenues or antic- ipated profits, or disclosure or communication of confidential or proprietary information. Engagement Administration, Fees, and Other We understand that your employees will locate any documents selected by us for testing. We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will coop- erate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are una- vailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate. We will provide copies of our reports to the City; however, man- agement is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Dana F. Cole & Company, LLP, and constitutes confidential information. However, subject to applicable laws and regulations, audit doc- umentation and appropriate individuals will be made available upon request and in a timely manner to the Missouri State Auditor's Office or its designee, a federal agency providing direct or indirect fund- ing, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to re- solve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Dana F. Cole & Company, LLP's personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the Missouri State Auditor's Office. The Missouri State Auditor's Office may intend or decide to distribute the copies or information contained therein to others, including other governmental agencies. City of Odessa, Missouri June 19, 2023 Page six Kim K. Pearson is the engagement partner and is responsible for supervising the engagement and sign- ing the report or authorizing another individual to sign it. To ensure that Dana F. Cole & Company, LLP's independence is not impaired under the AICPA Code of Professional Conduct, you agree to inform the engagement partner before entering into any substantive employment discussions with any of our per- sonnel. Our audit engagement ends on delivery of our audit report. Our fee for these services will be at our standard hourly rates for the individuals involved. We estimate that our fees for these services will not exceed $25,000 for the financial statement audit and $4,500 for a Single Audit of Federal Awards, if required. The fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered dur- ing the engagement. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Bills will be rendered as the work progresses with payment to be made upon presentation. Interest will be charged at the rate of 1% per month on balances in excess of 60 days. In accordance with our firm policies, work may be suspended if your account becomes 30 days or more overdue and will not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket expendi- tures through the date of termination. Our audit engagement ends on delivery of our audit report. Any follow-up services that might be required will be a separate, new engagement. The terms and condi- tions of that new engagement will be governed by a new, specific engagement letter for that service. You may request that we perform additional services not addressed in this engagement letter. If this occurs, we will communicate with you regarding the scope of the additional services and the estimated fees. We also may issue a separate engagement letter covering the additional services. In the absence of any other written communication from us documenting such additional services, our services will con- tinue to be governed by the terms of this engagement letter. We would expect to continue to perform our services under the arrangements discussed above from year to year unless for some reason you or we find that some change is necessary. Reporting We will issue a written report upon completion of our audit of the City of Odessa, Missouri's financial statements. Our report will be addressed to the Honorable mayor and Members of the Board of Al- derman of the City of Odessa, Missouri. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor's report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If circumstances occur related to the condition of your records, the availability of sufficient, appropriate audit evidence, or the existence of a significant risk of material misstatement of the fi- nancial statements caused by error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment prevent us from completing the audit or forming an opinion on the financial statements, we retain the right to take any course of action permitted by professional stand- ards, including declining to express an opinion or issue a report, or withdrawing from the engagement. City of Odessa, Missouri June 19, 2023 Page seven We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the original and return it to us. The copy enclosed is for your records. Yours truly, KIM K. PEARSON For the Firm e-mail: kpearson@danacole.com KKP:kmc Enclosures RESPONSE: This letter correctly sets forth the understanding of the City of Odessa, Missouri. By: Title: BILL NUMBER: 2023-15 ORDINANCE NUMBER: ______ AN ORDINANCE AMENDING CHAPTER 20 – FIRE PREVENTION, PROTECTION AND CONTROL, SECTION 20-24. (a) – FIREWORKS USE RESTRICTED, OF THE CITY OF ODESSA CODE OF ORDINANCES FOR THE YEAR OF 2023. WHEREAS, to ensure public safety, regulations are set forth in the code of ordinances as it relates to the specifications of discharging fireworks within the city limits; and WHEREAS, the current ordinance sets forth specific dates when fireworks are allowed to be discharged within the city limits without special permissions granted; and WHEREAS, with the Independence Day holiday falling on a Tuesday for the calendar year 2023 city staff recommends an amendment to the current ordinance as follows for the 2023 Independence Day Holiday only: (a) It is unlawful for any person to sell, possess or explode or cause to be sold, possessed or exploded, any firecrackers, cannon crackers, torpedoes or fireworks in any form whatever within the city, except on residential property on July 1 through July 4, between the hours of 8:00 a.m. and 11:00 p.m. and on July 4 from the hours of 8:00 am to 12:00 pm, except as provided in this section. NOW THEREFORE BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE CITY OF ODESSA, MISSOURI, AS FOLLOWS, TO WIT: Section 1 All ordinances or parts of ordinances in conflict herewith are hereby repealed. Section 2 This ordinance shall be in full force and effect on June 26, 2023. READ TWICE and passed by the Board of Aldermen of the City of Odessa, Missouri, and approved by the Mayor of Odessa this 26th day of June, 2023. (SEAL) _______________________________ Stephen L. Wright, Mayor ATTEST: ________________________________ Karen Findora, City Clerk  BOARD OF ALDERMEN ACTION REPORT ISSUE: Wastewater Adjustment for filling residential swimming pools no less than three thousand gallons. ACTION REQUESTED: 1st & 2nd Reading of Bill No. 2023-16 Amending Chapter 48 - Utilities, Division 5.-Rates, Billing, Collections, and Deposits, of the City of Odessa Code of Ordinance to allow wastewater adjustments for an annual fill-up of residential swimming pools with a total capacity of no less than three thousand (3,000) gallons BACKGROUND: City of Odessa staff has received numerous inquiries from customers in regard to sewer charges owed from filling residential swimming pools. After further research on how surrounding cities handle this, staff suggests a wastewater adjustment for the filling of swimming pools no less than 3,000 gallons. This adjustment would take place once a year, and there is an application that the resident would need to fill out and submit for review before the credit can be applied. Dimensions of the pool, water usage date, and estimated gallons used will be necessary to determine the credited amount. Credit will be calculated by the pool gallons, actual consumption, and the current sewer usage rate at the time of application (currently $0.655 per 100 gallons). A motion is requested to allow for the prior 60 days of water usage for swimming pools to be applicable to this ordinance. FINANCIAL CONSIDERATIONS: Estimated impact to the wastewater fund is approximately $8,000. ATTACHMENTS: Bill No. 2023-16 Wastewater Consumption Adjustment Application PREPARED BY: ______ DATED: June 26, 2023 Karen Findora, City Clerk BILL NUMBER: 2023-16 ORDINANCE NUMBER: ______ AN ORDINANCE AMENDING CHAPTER 48 – UTILITIES, DIVISION 5.-RATES, BILLING, COLLECTIONS AND DEPOSITS, OF THE CITY OF ODESSA CODE OF ORDINANCES TO ALLOW WASTEWATER ADJUSTMENTS FOR ANNUAL FILL-UP OF RESIDENTIAL SWIMMING POOLS WITH A TOTAL CAPACITY OF NO LESS THAN THREE THOUSAND (3,000) GALLONS. WHEREAS, the City of Odessa, Missouri, has received numerous inquiries from customers in regard to sewer charges owed from filling residential pools; and WHEREAS, the Board of Alderman has determined that it is equitable not to charge wastewater fees for filling swimming pools since the water is not returned to the sewer system; and WHEREAS, once during any calendar year, a user of the combined water and wastewater system of the City of Odessa, Missouri, may apply to receive an adjustment to the wastewater user rate ordinarily charged by the City of Odessa for any water to be used to fill a qualified swimming pool; and WHEREAS, a qualifying swimming pool is defined as a residential swimming pool with a total capacity of no less than three thousand (3,000) gallons; and WHEREAS, an application to the City of Odessa must be submitted and approved before a credit for the wastewater can be issued; and NOW THEREFORE BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE CITY OF ODESSA, MISSOURI, AS FOLLOWS, TO WIT: Section 1 All ordinances or parts of ordinances in conflict herewith, are, to the extent of such conflict, hereby repealed. Section 2 The City is hereby authorized and directed to receive applications for said credit. Such applications shall set forth sufficient information necessary to determine the amount of water to be used to fill the swimming pool, along with such other information as may be required by the City of Odessa. Section 3 Upon receipt and review of the application to the satisfaction of the City of Odessa, and upon a determination that each of the requirements has been satisfied, the City of Odesa shall approve such application and give notice to the user. Section 4 Upon approval of the application, the applicant shall receive a credit in the amount of 100% of the wastewater user rate for the water used to fill the pool. Section 5 This ordinance shall be in full force and effect on June 26, 2023. READ TWICE and passed by the Board of Aldermen of the City of Odessa, Missouri, and approved by the Mayor of Odessa this 26th day of June, 2023. (SEAL) _______________________________ Stephen L. Wright, Mayor ATTEST: ______________________________ Karen Findora, City Clerk  Wastewater Consumption Adjustment Application A sewer adjustment may be available for filling a swimming pool per City of Odessa Code of Ordinances 3102 . If a customer qualifies, an adjustment will be calculated for the wastewater portion of the bill, not to exceed the design capacity of the pool. The applicant will be provided notice of approval or denial of application, or if additional information is needed. It is the customer’s responsibility to pay his or her bill in full by the due date while the adjustment request is being reviewed and processed. Failure to pay your utility bill may result in late fees or your water being shut off. The following rules and restrictions apply: • Sewer Consumption Adjustment Application must be completed • Request must be received within 30 business days of filling the pool • One adjustment is permitted with approval per 12-month period • Adjustments may take up to 1 billing cycle to process Date of Application: Utility Account Number: Resident Name: Service Address: Email & Phone No.:______________________________________________________________ Fill Date:__________________ Pool Size (Dimensions): _______________________________ Pool shape: Round ____ Rectangular ____ Oblong ____ Kidney ____ Other ____ Estimated # of gallons used to fill pool:_________________ Swimming pool Dimensions Pool gallons Applicant Signature Todays Date Office Use Only: Actual Consumption:____________________ Average yearly consumption:_________________ Pool Gallons:___________________________ Multiplied by 1.5:__________________________ Approved by:___________________________ Date:___________________________________  Phone: (816) 230-5577  Fax: (816) 633-4985  cityofodessamo.com BOARD OF ALDERMEN ACTION REPORT ISSUE: Approval of a Final Plat for Historic 1912 Building a Replat of Lots 1-7, Block 1, Russell’s Fourth Addition, a Subdivision of Odessa, Missouri. The applicant is requesting to re-plat 5.40+/- acres of land. Dividing the above described tract into Lots 1A and 1B as shown on the Plat. ACTION: Board of Alderman to approve the Final Plat for Historic 1912 Building a Replat of Lots 1- 7, Block 1, Russell’s Fourth Addition. 5.40+/- acres of land. BACKGROUND: The City of Odessa is requesting approval of a final plat for Historic 1912 Building a Replat of Lots 1- 7, Block 1, Russell’s Forth Addition. The Planning & Zoning Commission met on June 15th, 2023 and recommended unanimous approval of the final plat. There were no public comments. FINANCIAL CONSIDERATIONS: N/A ATTACHMENTS: Bill No. 2023-17 Thursday, June 15, 2023 Planning Commission Agenda Packet. PREPARED BY: __________________________ DATE: June 15th, 2023 Christi Dickey Community Planning Development BILL NO.: 2023-17 ORDINANCE NO.: 0000 AN ORDINANCE APPROVING THE FINAL PLAT OF HISTORIC 1912 BUILDING, A REPLAT OF LOTS 1-7, BLOCK 1, RUSSELL’S FOURTH ADDITON, A SUBDIVISION IN ODESSA, LAFAYETTE COUNTY, MISSOURI BE IT ORDAINED BY THE BOARD OF ALDERMAN OF THE CITY OF ODESSA, MISSOURI, as follows: Section 1. The Final Plat FINAL PLAT OF HISTORIC 1912 BUILDING, A REPLAT OF LOTS 1-7, BLOCK 1, RUSSELL’S FO URTH ADDITION, ODESSA, LAFAYETTE COUNTY, MISSOURI, hereinbefore presented to the Board of Aldermen and having been found to be in compliance with the Code of Ordinances for the City of Odessa, and having been heard and recommended for approval by the Planning Commission at its Thursday, June 15, 2023 meeting, is hereby approved subject to the following condition: Conditions: 1. Prior to any building permit issuance or sale of the property, the Final Plat must be approved and recorded at Lafayette County. Section 2. Scrivener's Errors, Typographical errors and other matters of a similar nature that do not affect the intent of this ordinance, as determined by the City Clerk and City Attorney, may be corrected with the endorsement of the City Administrator without the need to come before the Board of Alderman. Section 3. This Ordinance shall be in full force and effect from and after its passage and approval. READ TWICE AND PASSED by the Board of Aldermen of the City of Odessa, Missouri,and approved by the Mayor of Odessa this 26th day of June, 2023. _______________________________ Stephen Wright, Mayor ATTEST: APPROVED: ________________________________ ________________________________ Karen Findora, City Clerk Stephen Wright, Mayor STATE OF MISSOURI ) )SS COUNTY OF LAFAYETTE ) I, Karen Findora, City Clerk of the City of Odessa, a municipal corporation within and for said County and State aforesaid, do hereby certify that attached is a full, true and complete copy of Ordinance No. 3103 approved this 26th day of June, 2023. IN WITNESS WHEREOF, I hereunto set my hand and affix the seal of said City of Odessa Missouri, at its office in Odessa, Missouri, this 26th day of June, 2023. _________________________________ Karen Findora, City Clerk S E AL  O ST A T E 5/30/2023 OF M I SS O I UR \\bs01\projects\2023\23046.01 - Odessa\DWG\SURVEY\23046.01 SURVEY-ODESSA.dwg, Allstate-Civil, 5/30/2023 8:23:15 AM