Municipal Authority

M3A City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ CC & MA Item:____________ Consent Yes Signature Items:__________ Janice L. Almy, City Clerk Presented by:____________________________ Minutes of the May 20, 2024 Subject:____________________ CC and MA regular meeting and the June 18 CC special PWAC meeting ____________________________________________________ M3A Item #:______ N/ABBBB Cost:_________ Approval Recommendation:____________________ )LQDQFH5HYLHZ: No Yes /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZYes 6\QRSVLV: Council may consider approval, denial, amendment, or revision of the minutes of the May 20, 2024 City Council and Municipal Authority regular meeting and the minutes of the June 18, 2024 City Council/Public Works Advisory Committee (PWAC) special meeting. Details: Requesting approval, denial, amendment, or revision of the minutes of the May 20, 2024 City Council and Municipal Authority regular meeting, and the June 18, 2024 City Council Public Works Advisory Committee (PWAC) special meeting. $WWDFKPHQWV: CC2024-05-20 City Council regular meeting MA2024-05-20 Municipal Authority regular meeting CC2024-06-18 City Council special PWAC meeting  MINUTES Sand Springs Municipal Authority May 20, 2024 – Following City Council Sand Springs Municipal Building 100 East Broadway Street – Council Chambers, First Floor Sand Springs, Oklahoma 74063 www.sandspringsok.org MEMBERS PRESENT: Chairman Jim Spoon (1-0) Vice Chairman Beau Wilson (1-0) Trustee Cody Worrell (1-0) Trustee Matt Barnett (1-0) Trustee Mike Burdge (1-0) Trustee Nancy Riley (1-0) ALSO PRESENT: City Manager Michael S. Carter Assistant City Manager Jennifer M. Swezey City Attorney David Weatherford Secretary Janice L. Almy Assistant Secretary Dawn Gilmartin ABSENT: Trustee Brian Jackson (0-1) The Sand Springs Municipal Authority met in regular session on May 20, 2024, in the Council Chambers of the Sand Springs Municipal Building pursuant to the regular meeting notice and agenda filed with the City Clerk’s office and posted at 4:45 p.m. on May 16, 2024, on the display board located at the front entrance of the Sand Springs Municipal Building (City Hall), 100 East Broadway Street, Sand Springs, Oklahoma 74063. 1. Call to Order Chairman Spoon called the meeting to order at the noted time of 6:21 p.m. 2. Roll Call Chairman Spoon called for an individual roll call with members replying in the following manner: Trustee Jackson, no response; Trustee Barnett, here; Trustee Burdge, here; Chairman Spoon, here; Vice Chairman Wilson, here; Trustee Riley, here; Trustee Worrell, here. It was noted for the record that Trustee Jackson was absent from said meeting.  MUNICIPAL AUTHORITY MINUTES MAY 20, 2024 PAGE 2 3. Consent Agenda (A-E) Chairman Spoon informed Trustees that all matters listed under Consent Agenda to be considered by Trustees are to be routine and will be enacted by one motion. Consent Agenda items are vetted through various committees prior to consideration by Trustees. Chairman Spoon noted that questions or clarification on the Consent Agenda items could be addressed prior to taking action. Chairman Spoon inquired if Trustees had questions, needed clarification on the Consent Agenda items, or whether any item needed to be considered separately. There being none, Chairman Spoon called for a motion regarding Consent Agenda Items No. 3A-3E. A motion was made by Trustee Burdge and seconded by Vice Chairman Wilson to approve Consent Agenda Items No. 3A-3E. A) The minutes of the April 22, 2024 regular Municipal Authority meeting. B) The acceptance of a contract and payment for annual service and use of Central Square (Superion, LLC) software package in the amount of $194,322.87 for the Fiscal Year 2025. C) Resolution No. M24-05, a resolution relating to the retention of Public Records of the City of Sand Springs, Sand Springs Municipal Authority, and Related Entities. D) Resolution No. M24-08, a resolution of the Trustees of the Sand Springs Municipal Authority concerning surplus property (runway lights and taxiway signs) and the disposition thereof as it relates to Pogue Airport. E) 1. The Approval of a Memorandum of Understanding for Operation and Maintenance as it relates to the Skiatook Raw Water Conveyance System (SRWCS) for Fiscal Year 2025. 2. The Approval of the Operation and Maintenance Plan (“Exhibit A”) for the Fiscal Year 2025, an operation plan in the amount of $354,973, with Sand Springs’ 60% share being $212,983.80 as it relates to the Skiatook Raw Water Conveyance System (SRWCS). Chairman Spoon called for the vote recorded as follows: Trustee Worrell, aye; Trustee Riley, aye; Vice Chairman Wilson, aye; Chairman Spoon, aye; Trustee Burdge, aye; Trustee Barnett, aye.  MUNICIPAL AUTHORITY MINUTES MAY 20, 2024 PAGE 3 The motion carried 6-0-0. 4. Resolution No. M24-06 – FY25 Master Fee Schedule Finance Director Arlena Barnes requested Trustee’s approval, denial, amendment, or revision of Resolution No. M24-06, a resolution of the Trustees of the Sand Springs Municipal Authority, establishing a Master Fee Schedule confirming and modifying fees, fines, and rates charged by the Sand Springs Municipal Authority, its agencies, boards, and departments as it relates to the Fiscal Year 2025. A motion was made by Councilor Burdge and seconded by Vice Chairman Wilson that Resolution No. M24-06, a resolution of the Trustees of the Sand Springs Municipal Authority, establishing a Master Fee Schedule confirming and modifying fees, fines, and rates charged by the Sand Springs Municipal Authority, its agencies, boards, and departments as it relates to the Fiscal Year 2025, as presented, be approved. Chairman Spoon called for the vote recorded as follows: Trustee Barnett, aye; Trustee Burdge, aye; Chairman Spoon, aye; Vice Chairman Wilson, aye; Trustee Riley, aye; Trustee Worrell, aye. The motion carried 6-0-0. 5. Resolution No. M24-07 – Sand Springs Municipal Authority Budget for Fiscal Year 2025 Finance Director Arlena Barnes requested Trustee’s approval, denial, amendment, or revision of Resolution No. M24-07, a resolution approving the Sand Springs Municipal Authority Budget for the Fiscal Year 2025, and establishing budget amendment authority. A motion was made by Trustee Burdge and seconded by Trustee Barnett that Resolution No. M24-07, a resolution approving the Sand Springs Municipal Authority Budget for the Fiscal Year 2025, and establishing budget amendment authority, as presented, be approved. Chairman Spoon called for the vote recorded as follows: Trustee Worrell, aye; Trustee Riley, aye; Vice Chairman Wilson, aye; Chairman Spoon, aye; Trustee Burdge, aye; Trustee Barnett, aye. The motion carried 6-0-0.  MUNICIPAL AUTHORITY MINUTES MAY 20, 2024 PAGE 4 6. Chairman and Vice Chairman Appointments (A) Chairman Spoon informed Trustees that all matters listed under Chairman and Vice Chairman Appointments are at the discretion of the Chairman and Vice Chairman, with Trustee approval, and may be approved by one motion. Chairman Spoon noted that, upon request, any item may be discussed separately. There being no request, Chairman Spoon called for a motion regarding Chairman and Vice Chairman Appointments Items No. 6A. A motion was made by Trustee Burdge and seconded by Trustee Worrell to approve the Chairman and Vice Chairman Appointments Items No. 6A. A) Sand Springs/Sapulpa Joint Board 1. The re-appointment of City Manager Michael S. Carter to serve as Chairman Spoon’s designee on the Sand Springs/Sapulpa Joint Board for a term of one-year to May 2025. 2. The re-appointment of Public Works Director/City Engineer Derek Campbell to serve as Vice Chairman Wilson’s designee on the Sand Springs/Sapulpa Joint Board for a term of one-year to May 2025. Chairman Spoon called for the vote recorded as follows: Trustee Barnett, aye; Trustee Burdge, aye; Chairman Spoon, aye; Vice Chairman Wilson, aye; Trustee Riley, aye; Trustee Worrell, aye. The motion carried 6-0-0. 7. Financial Report The regular monthly Financial Report and Sales Tax and Use Tax updates were provided to Trustees for their review and information. This item was for informational purposes only. 8. Correspondence (A) The following correspondence was provided to Trustees for their review and information. A) Regular monthly bills.  MUNICIPAL AUTHORITY MINUTES MAY 20, 2024 PAGE 5 9. Adjournment The meeting adjourned at the noted time of 6:24 p.m. _______________________________ Dawn Gilmartin, Assistant Secretary  M3B City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ CC & MA Item:____________ Consent Yes Signature Items:__________ Arlena Barnes Presented by:____________________________ FY24 Arledge & Associates Subject:____________________ Audit Services Contract ____________________________________________________ Item M3B #:_____________ Cost:_________BBBB Approval Recommendation:____________________ )LQDQFH5HYLHZ: Yes Yes /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZYes 6\QRSVLV: Requesting approval, denial, amendment, or revision of and authorization for the Mayor to sign the attached engagement letter to enter into an agreement with Arledge & Associates, P.C. to provide audit services to the City of Sand Springs for the upcoming FY2024 audit. Details: Arledge & Associates will audit the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of the City as of and for the year ended June 30, 2024. The cost of the audit will be split between the General Fund ($23,750 for the City and $2,000 for the Museum) and the MA Water Utility Fund ($23,750) and is included in the current year's budget. $WWDFKPHQWV: Arledge & Associates Engagement Letter  FY-2024 AUDIT ENGAGEMENT LETTER May 24, 2024 To the Honorable Mayor and Members of the City Council We are pleased to confirm our understanding of the services we are to provide for City of Sand Springs, Oklahoma (the “City”) for the year ended June 30, 2024. Audit Scope and Objectives We will audit the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of the City as of and for the year ended June 30, 2024. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the City’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting 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’s RSI in accordance 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 inquiries, 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 because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide 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 – General Fund 3) Pension Plan Funding Schedules; and 4) OPEB Plan Schedules We have also been engaged to report on supplementary information other than RSI that accompanies the City’s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and we will provide an opinion on it in relation to the financial statements as a whole in a separate written report accompanying our auditor’s report on the financial statements: 1) Combining Schedules 2) Budgetary Comparison Schedule – Major and Nonmajor Governmental Funds 3) Schedule of Debt Coverage; and 4) Schedule of Expenditures of Federal Awards In connection with our audit of the basic financial statements, we will read the following other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. www.arledge.cpa 1) Introduction and Statistical Section The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; and issue an auditor’s report that includes our opinions 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. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards 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. The objectives also include reporting on: • Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. • Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor’s Responsibilities for the Audit of the Financial Statements and Single Audit We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards, 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 financial 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 the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse. 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 or noncompliance may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that come 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. We will include such matters in the reports required for a Single Audit. 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. 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 unintended 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 responsibility 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 anticipated profits, or disclosure or communication of confidential or proprietary information. 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 and direct confirmation of receivables and certain assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement. We have identified the following significant risk(s) of material misstatement as part of our audit planning: 1) Management override of controls 2) Improper revenue recognition due to fraud 3) Lack of adequate segregation of duties between control functions We may, from time to time and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers. Our audit of financial statements does not relieve you of your responsibilities. Audit Procedures—Internal Control We will obtain an understanding of the government and its environment, including the system of internal control, 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 override of internal control. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. 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 override of internal control. As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards and the Uniform Guidance. 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’s compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of our those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the City’s major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express an opinion on the City’s compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Responsibilities of Management for the Financial Statements and Single Audit Our audit will be conducted on the basis that you acknowledge and understand your responsibility for (1) designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with accounting principles generally accepted in the United States of America and for compliance with applicable laws and regulations (including federal statutes), rules, and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. You are also responsible for making drafts of financial statements, schedule of expenditures of federal awards, all financial records, and related information available to us; for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers); and for the evaluation of whether there are any conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for the 12 months after the financial statements date or shortly thereafter (for example, within an additional three months if currently known). 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 presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under Uniform Guidance; (3) additional information that we may request for the purpose of the audit; and (4) 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; schedule of expenditures of federal awards; federal award programs, compliance with laws, regulations, contracts, and grant agreements; and related matters. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the management representation letter that the effects of any uncorrected misstatements 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 detect 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, regulations, contracts, agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is management’s responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. The summary schedule of prior audit findings should be available for our review on June 30, 2024. You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received, and COVID-19-related concepts, such as lost revenues, if applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree to make the audited financial statements readily available to intended users of the schedule of expenditures of federal awards no later than the date the schedule of expenditures of federal awards is issued with our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods 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 assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards. You are responsible for the preparation of the supplementary information, which we have been engaged to report on, in conformity with accounting principles generally accepted in the United States of America (GAAP). 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 responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation 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 methods 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 assumptions or interpretations underlying the measurement or presentation of the supplementary information. 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 Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. Engagement Administration, Fees, and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management’s responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor’s reports, and corrective action plan) along with the Data Collection Form to the Federal Audit Clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. We will provide copies of our reports to the Mayor and City Council of the City; however, management 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 Arledge & Associates, P.C. and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to oversight agent or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for the purposes of a quality review of the audit, to resolve 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 Arledge & Associates, P.C. personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend or decide to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the State Auditor and Inspector. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. Jake Winkler, CPA is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be $42,500. Our fee for the Sand Springs Cultural and Historical Museum Trust Authority will be $2,000, which does not include a separate report. Additionally, if a Single Audit is required under Uniform Guidance, an additional fee of $7,000 will be charged for the first major program and $3,500 for each additional program. This fixed price includes an electronic pdf copy of the report for distribution to your board members and others and 1 bound copy. Additional bound copies are available for $.50 per page. This fee includes our miscellaneous charges, such as travel and meals. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 30 days or more overdue and may 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(s). You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. The fee is also based on the assistance of Crawford & Associates, P.C. in preparing the City’s financial statements. 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. Because our Engagement Letter provides ongoing access to the accounting and business advice you need on a fixed-price basis, you are not inhibited from seeking timely advice from us. While the fixed price entitles you to unlimited consultation with us, if your questions or issues require additional research and analysis beyond consultation, that work will be subject to an additional price negotiation before the service is to be performed, an Addendum to the Engagement Letter will be issued before delivery of the additional service is to be performed, with payment terms agreed to in advance. By virtue of signing this document, you have indicated that your reporting entity has been appropriately defined, all trial balances will be reasonably adjusted, your key accounts will be reconciled, unusual transactions, significant financial estimates and disclosures have been communicated to us prior to the date at the top of this letter. Also, you have indicated that the entity has competent personnel in key financial positions and there has been no turnover in the accounting/finance department. If we find that the facts are different for any of the preceding assumptions, we will negotiate an Addendum to the Engagement Letter and negotiate a new engagement fee before we issue our final report. 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, which will be charged at standard hourly rates. 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 continue to be governed by the terms of this engagement letter. Reporting We will issue written reports upon completion of our audit of the City’s financial statements and Single Audit. Our reports will be addressed to the Mayor and City Council of the City. 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, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. 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 financial 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 standards, including declining to express an opinion or issue reports, or withdrawing from the engagement. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will state that (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control on compliance, and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. The Uniform Guidance report on internal control over compliance will state that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. Cost of Consequential Damages Any liability of Arledge & Associates, P.C. and its personnel to the City is limited to the amount of the annual fee the City paid for this audit engagement as liquidated damages. The City agrees that any dispute regarding this engagement will, prior to resorting to litigation, be submitted to mediation upon request by either party. Both parties agree to try in good faith to settle the dispute in mediation. The American Arbitration Association will administer any such mediation in accordance with its Commercial Mediation Rules. The results of the mediation proceeding shall be binding only if both Arledge & Associates, P.C. and the City agree to be bound. Arledge & Associates, P.C. and the City will share any cost of mediation equally. We appreciate the opportunity to be of service to the City 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 attached copy and return it to us. Sincerely, Arledge & Associates, P.C. RESPONSE: This letter correctly sets forth the understanding of the City of Sand Springs, Oklahoma. Management signature: Title: Governance signature: Title:  M3C City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ CC & MA Item:____________ Consent Yes Signature Items:__________ Arlena Barnes Presented by:____________________________ FY24 Crawford & Associates Subject:____________________ Accounting and Consulting Services ____________________________________________________ M3C Item #:_____________ $60,000 BBBB Cost:_________ est Approval Recommendation:____________________ )LQDQFH5HYLHZ: Yes Yes /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZYes 6\QRSVLV: Requesting approval, denial, amendment, or revision of and authorization for the Mayor to sign the attached engagement letter to enter into an agreement with Crawford & Associates, P.C. to provide accounting and consulting services to the City of Sand Springs related to the upcoming FY24 audit. Details: Scope of services requested includes the preparation of annual financial statements and general accounting and advisory assistance. The estimated cost of $60,000 is included in the annual budget ($30,000 in the General Fund and $30,000 in the MA Water Utility Fund). $WWDFKPHQWV: FY2024 Crawford & Associates Engagement Letter  M3D City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ CC & MA Item:____________ Consent No Signature Items:__________ City Clerk Janice L. Almy Presented by:____________________________ City of Sand Springs/Sand Subject:____________________ Springs Municipal Authority Municipal Liability Protection Plan for FY25 ____________________________________________________ M3D Item #:_____________ Cost:_________ $234,321 BBBB Approval Recommendation:____________________ )LQDQFH5HYLHZ: No No /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZYes 6\QRSVLV: A) Requesting approval, denial, amendment, or revision of the City of Sand Springs/Sand Springs Municipal Authority Municipal Liablity Plan (MLPP) Renewal for FY25 with Oklahoma Municipal Assurance Group (OMAG) for property coverage. Details: OMAG has provided coverage for the City of Sand Springs and Sand Springs Municipal Authority for many years. The annual premium for the FY25 Municipal Liability Protection Plan (MLPP) is $231,706, plus $287 and $2,328 for additional items added following the issuance of the renewal for a total of $234,321. The cost includes additional items added, full-year premium amounts on previous pro-rated items added, as well as an overall increase in premium due to varying factors. $WWDFKPHQWV: Policy Renewal Packet  M3E City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ CC & MA Item:____________ Consent No Signature Items:__________ City Clerk Janice L. Almy Presented by:____________________________ City of Sand Springs/Sand Subject:____________________ Springs Municipal Authority Municipal Property Protection Plan for FY25 ____________________________________________________ Item M3E #:_____________ Cost:_________ $165,018 BBBB Approval Recommendation:____________________ )LQDQFH5HYLHZ: No No /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZYes 6\QRSVLV: A) Requesting approval, denial, amendment, or revision of the City of Sand Springs/Sand Springs Municipal Authority Municipal Property Protection Plan (MPPP) Renewal for FY25 with Oklahoma Municipal Assurance Group (OMAG) for property coverage. Details: OMAG has provided coverage for the City of Sand Springs and Sand Springs Municipal Authority for many years. the annual premium for the FY25 Municipal Property Protection Plan (MPPP) is $165,018. The cost includes the modifications to coverage due to recent additional properties and property amenities such as fencing, gates, generators, etc., as well as an overall increase in premium due to varying factors. $WWDFKPHQWV: Policy Renewal Packet  M3F City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ Municipal Authority Item:____________ Consent No Signature Items:__________ City Clerk Janice L. Almy Presented by:____________________________ Skiatook Raw Water Conveyance Subject:____________________ System Municipal Property Protection Plan Renewal for FY25 ____________________________________________________ Item M3F #:_____________ Cost:_________ $8,661.00 BBBB Approval Recommendation:____________________ )LQDQFH5HYLHZ: Yes Yes /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZYes 6\QRSVLV: A) Requesting approval, denial, amendment, or revision of the Skiatook Raw Water Conveyance System Municipal Property Protection Plan (MPPP) Renewal for FY25 with Oklahoma Municipal Assurance Group (OMAG) for property coverage. Details: OMAG has provided coverage for the Skiatook Raw Water Conveyance System for several years. The annual premium for FY25 SRWCS MPPP is $14,435.00, with Sand Springs Municipal Authority's share (60%) being $8,661 and Sapulpa's Municipal Authority's share (40%) being $5,774. The annual premium is increase due to additional coverage on tanks, fencing, and gates at the location, as well as a minor overall increase. $WWDFKPHQWV: Policy renewal packet  M3G City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ CC & MA Item:____________ Consent Yes Signature Items:__________ Kristin S. Johnston, HR Director Presented by:____________________________ FY25 Workers' Compensation Subject:____________________ Plan Renewal ____________________________________________________ Item M3G #:_____________ Cost:_________ $485,028 BBBB Approval Recommendation:____________________ )LQDQFH5HYLHZ: Yes No /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZNo 6\QRSVLV: Requesting approval, denial, amendment, or revision of the Oklahoma Municipal Assurance Group (OMAG) Workers' Compensation Plan renewal policy for Fiscal Year 2025. Details: The FY25 Workers' Compensation Plan total premium is $485,028. The total premium increased by 1.91% or $9,102. $632,357 was allocated in the FY25 Budget for the Workers' Compensation Plan renewal. $WWDFKPHQWV: OMAG Workers' Compensation Plan renewal policy with invoice Escrow Use Form  3650 S. Boulevard • Edmond, OK 73013 • omag.org 405.657.1400 • 800.234.9461 • FAX 405.657.1401 May 28, 2024 Kristin Johnston City of Sand Springs P.O. Box 338 Sand Springs, OK 74063-0338 RE: City of Sand Springs WCV140017508 Enclosed is your OMAG Workers’ Compensation Plan (WC Plan) renewal policy along with the following information: - The “Escrow Use Form” which indicates the Escrow Balance. If escrow is being used, this form must be completed, signed, and returned to OMAG. If you elect to use Escrow Funds towards the premium balance, a copy of the approving council minutes must accompany this form. - Renewal Invoice. Premium payment is due July 1, 2024. - Claims Packet The claims packet and First Report of Incident (FROI) can also be found on the OMAG Policy Portal at the OMAG website at https://www.omag.org/origami. Your claims are processed by Consolidated Benefits Resources (CBR), an experienced claims administrator who processes workers’ compensation claims on behalf of OMAG participants. If you have questions, you may reach the CBR staff at (800 )234-9461. Please refer to the claims packet for further information. Since 1984, OMAG has partnered with CompSource Mutual, Inc. in providing our members with workers’ compensation benefits for their employees through a plan that provides prompt and courteous claims administration. OMAG is an organization created, owned, and governed by the cities and town we serve, and it is our pleasure to serve you. We appreciate your support and participation in OMAG’s Workers’ Compensation Plan. Any questions regarding the renewal should be directed to myself or Chris Webb, Underwriter Director at (800) 234-9461 or (405) 657-1400. Sincerely, Tina Kliewer Workers’ Comp. Program Manager  WORKERS' COMPENSATION DECLARATION Policy Number: WCV140017508 Policy Period: From 7/1/2024 To 7/1/2025 12.•01 A.M. Standard Time at the Named Insured's Address Company: CompSource Mutual Insurance Co. Policy Number: 03428043 Named Insured and Address: Agent: City of Sand Springs OMAG P.O. Box 338 3650 S. BOULEVARD Sand Springs, OK 74063-0338 EDMOND OK 73013 Telephone: 405-657-1400 Business Description: AGGREGATE DEDUCTIBLE Type of Business: Municipality This notice is to inform you that CompSource Mutual Insurance Company has accepted coverage for you for workers' compensation as a member of OMAG in accordance with the general coverage limits below. This notice is issued as a matter of information only and does not represent all the terms and conditions of coverage under this policy. COVERAGES WORKERS' COMPENSATION INSURANCE Includes Part One and applies to the workers' compensation law of the State of Oklahoma. EMPLOYERS' LIABILITY INSURANCE Includes Part Two and applies to work in the State of Oklahoma. Limits of liability under Part Two:  Bodily Injury by Accident: $100,000 Each Accident  Bodily Injury by Disease: $100,000 Each Employee  Bodily Injury by Disease: $500,000 Policy Limit PREMIUM Net Premium: $433,061.00 OMAG Admin. Fee: $51,967.00 Total Premium: $485,028.00 As a member of OMAG’s Workers' Compensation Plan, you are entitled to claims processing services for losses occurring during the policy period, per the terms of the "Application and Agreement" entered into with OMAG. Executive Director, OMAG Date: 5/28/2024  3650 S. Boulevard • Edmond, OK 73013 • omag.org 405.657.1400 • 800.234.9461 • FAX 405.657.1401 WORKERS’ COMPENSATION ADDITIONAL NAMED PLAN MEMBERS SCHEDULE Muni: City of Sand Springs Policy Number: WCV140017508 Plan Type: AGGREGATE DEDUCTIBLE Additional Named Plan Member: Sand Springs Municipal Authority ISSUE DATE: 5/28/2024  3650 S. Boulevard • Edmond, OK 73013 • omag.org 405.657.1400 • 800.234.9461 • FAX 405.657.1401 Workers’ Compensation Classification Codes Aggregate Deductible Plan Member: City of Sand Springs Payroll Period: 01/01/2023 To 12/31/2023 Policy Period: 7/1/2024 To 7/1/2025 Policy Number: WCV140017508 Class Code Description Payroll No. of Employees No. of Volunteers Rate Premium 5191 Computer - 145,369.00 3.00 0.00 1.13 1,923.00 Installation, Service or Repair (5191) 7382 Bus Drivers 36,845.00 1.00 0.00 4.20 1,811.00 (7382) 7403 Airport Operator- 99,270.00 3.00 0.00 1.72 1,998.00 All Employees & Drivers (7403) 7520 Waterworks 1,030,930.00 23.00 0.00 3.26 39,344.00 Operation & Drivers (7520) 7580 Sewage Disposal 818,216.00 19.00 0.00 2.51 24,042.00 Plant Operation & Drivers (7580) 7710 Firefighters & 2,668,564.00 36.00 0.00 4.16 129,958.00 Drivers (7710) 7720 Police Officers & 2,593,189.00 36.00 2.00 4.47 135,699.00 Drivers, Reserve Officers (7720) 8601 City Engineer 221,018.00 2.00 0.00 0.30 776.00 (8601) 8810 Clerical Office 1,358,364.00 31.00 0.00 0.15 2,386.00 Employees NOC (8810) 8820 Attorney - All 38,666.00 4.00 0.00 0.16 73.00 Employees (8820) 8831 Animal Control 76,085.00 4.00 0.00 1.07 953.00 (8831) 9015 Building 112,308.00 3.00 0.00 3.03 3,984.00 Operation By Owner (9015) 9102 Park NOC - All 498,530.00 17.00 0.00 2.47 14,416.00 Employees & Drivers (9102) 9402 Street Cleaning& 9,852.00 1.00 0.00 4.00 461.00 Drivers (9402) 9403 Trash, Garbage or 506,765.00 11.00 0.00 5.79 34,350.00 Refuse Collection & Drivers (9403) 9410 Municipal or 1,205,007.00 15.00 0.00 1.88 26,520.00 Township Employees NOC (9410) 8391 Automobile 158,889.00 4.00 0.00 1.98 3,683.00 Repair Shop and Parts Dept Employees, Drivers (8391) 5611 Street or Road 514,113.00 13.00 0.00 10.41 62,653.00 Construction or Maintenance & Drivers (5611) 12,091,980.00 226.00 2.00 485,030.00 Totals:  CERTIFICATE OF COVERAGE PRODUCER COMPANIES AFFORDING COVERAGE OMAG OMAG ADDITIONAL NAMED PARTICIPANT 3650 S. Boulevard EDMOND, OK 73013 Sand Springs Municipal Authority NAMED PARTICIPANT City of Sand Springs P.O. Box 338 Sand Springs, OK 74063-0338 COVERAGES This is to certify that coverage documents listed herein have been issued to the Named Participant herein for the Coverage period indicated. Notwithstanding any requirement, term or condition of any contract or other document with respect to which the certificate may be issued or may pertain, the coverage afforded by the coverage documents listed herein is subject to all terms, conditions and exclusions of such coverage documents. TYPE OF COVERAGE POLICY # EFFECTIVE EXPIRY LIMITS DATE DATE GENERAL LIABILITY General Aggregate None COMMERCIAL GL Each Occurrence $1,000,000 PERSONAL INJURY Aggregate: C, D $2,000,000 ERRORS & OMMISSIONS Each Occurrence $1,000,000 AUTOMOBILE LIABILITY SCHEDULED AUTOS General Aggregate None HIRED/NON-OWNED AUTOS Each Occurrence $1,000,000 AUTOMOBILE PHYSICAL DAMAGE Per Schedule Scheduled Autos Non-Owned Autos Auto Liability, General Liability, Losses Subject to The Oklahoma Governmental Tort Claims Act: Personal Injury, Errors & $25,000 Each Property Damage Loss Per Occurrence, Including Fire Legal Omissions $125,000 Each Other Loss Per Occurrence $1,000,000 Aggregate Per Occurrence Property Value $ Deductible $ Equipment Breakdown Cause Of Loss Special Form Valuation Replacement Cost Included Mobile Equipment Value $ Misc/Veh Equip Value $ Contractors Equip Leased or Value $ Rented WORKERS COMPENSATION AND WCV140017508 7/1/2024 7/1/2025 WC X Other: EMPLOYERS’ LIABILITY Statutory X Limits THE PROPRIETOR/ INCL: X EL Each Accident $100,000 PARTNERS/EXECUTIVE EL Disease – Policy Limit $500,000 EXCL: X OFFICERS ARE: EL Disease – EA $100,000 Employee DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES/SPECIAL ITEMS CERTIFICATE HOLDER CANCELLATION: Should any of the coverage documents herein be BNSF Railway Co. cancelled before the expiration date thereof, OMAG will endeavor to P.O. Box 140528 provide 30 days written notice to the certificate holder named herein, Kansas City, MO 64114 but failure to mail such notice shall impose no obligation or liability of any kind upon OMAG, its agents or representatives, or the issuer of this certificate. This certificate is issued as a matter of information only and confers no rights AUTHORIZED REPRESENTATIVE upon the certificate holder. This certificate does not amend, extend or alter the coverage afforded by the policies above. 5/28/2024  CERTIFICATE OF COVERAGE PRODUCER COMPANIES AFFORDING COVERAGE OMAG OMAG ADDITIONAL NAMED PARTICIPANT 3650 S. Boulevard EDMOND, OK 73013 Sand Springs Municipal Authority NAMED PARTICIPANT City of Sand Springs P.O. Box 338 Sand Springs, OK 74063-0338 COVERAGES This is to certify that coverage documents listed herein have been issued to the Named Participant herein for the Coverage period indicated. Notwithstanding any requirement, term or condition of any contract or other document with respect to which the certificate may be issued or may pertain, the coverage afforded by the coverage documents listed herein is subject to all terms, conditions and exclusions of such coverage documents. TYPE OF COVERAGE POLICY # EFFECTIVE EXPIRY LIMITS DATE DATE GENERAL LIABILITY General Aggregate None COMMERCIAL GL Each Occurrence $1,000,000 PERSONAL INJURY Aggregate: C, D $2,000,000 ERRORS & OMMISSIONS Each Occurrence $1,000,000 AUTOMOBILE LIABILITY SCHEDULED AUTOS General Aggregate None HIRED/NON-OWNED AUTOS Each Occurrence $1,000,000 AUTOMOBILE PHYSICAL DAMAGE Per Schedule Scheduled Autos Non-Owned Autos Auto Liability, General Liability, Losses Subject to The Oklahoma Governmental Tort Claims Act: Personal Injury, Errors & $25,000 Each Property Damage Loss Per Occurrence, Including Fire Legal Omissions $125,000 Each Other Loss Per Occurrence $1,000,000 Aggregate Per Occurrence Property Value $ Deductible $ Equipment Breakdown Cause Of Loss Special Form Valuation Replacement Cost Included Mobile Equipment Value $ Misc/Veh Equip Value $ Contractors Equip Leased or Value $ Rented WORKERS COMPENSATION AND WCV140017508 7/1/2024 7/1/2025 WC X Other: EMPLOYERS’ LIABILITY Statutory X Limits THE PROPRIETOR/ INCL: X EL Each Accident $100,000 PARTNERS/EXECUTIVE EL Disease – Policy Limit $500,000 EXCL: X OFFICERS ARE: EL Disease – EA $100,000 Employee DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES/SPECIAL ITEMS CERTIFICATE HOLDER CANCELLATION: Should any of the coverage documents herein be Oklahoma Water Resources Board cancelled before the expiration date thereof, OMAG will endeavor to 3800 N. Classen Blvd. provide 30 days written notice to the certificate holder named herein, Oklahoma City, OK 73118 but failure to mail such notice shall impose no obligation or liability of any kind upon OMAG, its agents or representatives, or the issuer of this certificate. This certificate is issued as a matter of information only and confers no rights AUTHORIZED REPRESENTATIVE upon the certificate holder. This certificate does not amend, extend or alter the coverage afforded by the policies above. 5/28/2024  3650 S. Boulevard • Edmond, OK 73013 • omag.org 405.657.1400 • 800.234.9461 • FAX 405.657.1401 Date of Invoice: 5/28/2024 INVOICE-Workers’ Compensation Aggregate Deductible Plan Mail To: Insured: City of Sand Springs City of Sand Springs Policy No.: WCV140017508 P.O. Box 338 Effective Date: 7/1/2024 Sand Springs, OK 74063-0338 Expiration Date: 7/1/2025 Inst. No. Date Transaction Type Amount 1 7/1/2024 Renewal $121,257.00 Est. Annual Premium: 216,572.00 Current Amount Due: Loss Fund Aggregate Ded. Amt: 216,489.00 $121,257.00 OMAG Admin. Fee: 51,967.00 Total Premium: 485,028.00 Payment Due By: Total Policy Balance Before Payment: $485,028.00 7/1/2024 Thank you for your business. If you have questions about your account, please call 1-800-234-9461 or 405-657-1400. Detach along the perforation below. Keep top portion for your records. Return bottom portion with your remittance. Policy Number: WCV140017508 Amount Due: $121,257.00 Insured Name: City of Sand Springs Payment Due By: 7/1/2024 Invoice Number: 21432 PLEASE REMIT PAYMENT TO: OMAG P. O. Box 3091 Edmond, OK 73083  3650 S. Boulevard • Edmond, OK 73013 • omag.org 405.657.1400 • 800.234.9461 • FAX 405.657.1401 AGGREGATE DEDUCTIBLE PLAN 2024-2025 Escrow Use Form for City of Sand Springs This form indicates the Escrow Balance in your account. Any interest that has accrued has been added to the Escrow Balance. Use this form to indicate if escrow is to be applied to premium. If Escrow is being used, please include a copy of board/council minutes with this form. ESCROW (including any interest credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,421,769.01 Select and initial the appropriate box below and enter the dollar amount to be applied to premium (if one appears). _________ 1. We will use $_____________ of our Escrow Credit to reduce our 2024-2025 premium for the Workers’ Compensation renewal. NOTE: A copy of the board/council minutes is required. _________ 2. We will not use our Escrow Credit to reduce our 2024-2025 premium for the Workers’ Compensation renewal. If you choose to not use Escrow to reduce your premium, the premium shall be due and payable on or before the first day of the agreement period or within thirty (30) days of the date of invoice, whichever is later. OMAG offers three payment plans: annual, semi-annual, and quarterly. Failure to pay or for OMAG to receive the premium due on the above stated dates shall result in cancellation and non-coverage for you for the period in which the premium was due, or any extension thereof as a result of your decision to make the installment payments. ______________________________ _______________________________________ Date Signature of Authorized Representative _______________________________________ Printed Name and Title NOTE: THIS FORM MUST BE SIGNED AND RETURNED TO OMAG.  M3H City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ Municipal Authority Item:____________ Consent Yes Signature Items:__________ Derek Campbell Presented by:____________________________ Recycling Program Operation Subject:____________________ Agreement for FY24-25 with The Metropolitan Environmental Trust (M.E.T.) ____________________________________________________ M3H Item #:_____________ Cost:_________ $37,696 BBBB Approval Recommendation:____________________ )LQDQFH5HYLHZ: Yes Yes /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZYes 6\QRSVLV: The M.E.T. agreement includes the operation of the Recycling Depot in Sand Springs and also vouchers for citizens to take household hazardous wastes to The City of Tulsa's household pollution collection facility in Tulsa. The current annual agreement between the M.E.T. and the Sand Springs Municipal Authority expires on June 30, 2024. The M.E.T. has prepared and submitted a renewal agreement for FY24-25. Details: This is the same agreement that was approved last fiscal year, with the amounts and dates changed. Last year the operating cost was $35,139 and this year the cost will be $37,696. Vouchers are utilized when citizens dispose of pollutants at the Household Pollutant Collection Facility site in Tulsa. Last year there were 35 new vouchers included in the agreement, and this year there are 40 new vouchers included. Carryover vouchers from last year will be utilized in the upcoming year along with the new vouchers mentioned. Additional vouchers may be purchased at the rate of $62 each. $WWDFKPHQWV: AGREEMENT FOR THE PROVISION OF SERVICES  M3I City of Sand Springs Agenda Form June 24, 2024 Meeting Date:____________ Municipal Authority Agenda:_______________ Consent Item:____________ No Signature Items:__________ Frank Weigle Presented by:____________________________ Shell Creek Lake Access Request - Oklahoma Department of Wildlife Conservation Subject:________________________________________________________________________ M3I Item #: _____________ none Cost: ______________ Approval Recommendation:____________________ Synopsis: Approval of the Oklahoma Department of Wildlife Conservation access request to Shell Creek Lake for the purpose of Smallmouth Buffalo Fish research. Details: The Oklahoma Department of Wildlife Conservation monitors the fish species, condition, and population contained in Shell Creek Lake two (2) times annually and have noted a population of native Smallmouth Buffalo fish. The Oklahoma Department of Wildlife Conservation has requested permission to conduct a research project and sampling event at Shell Creek Lake that simulates a bowfishing tournament for the purpose of estimating species exploitation rates from such tournaments. The project will require approval for temporary exemption from the following city regulations relative to Shell Creek Lake: 1. Fishing shall be limited to the period between daylight and dusk. 2. Fishing by net, seine, spear gun, bow and arrow, gun, trap, snag or yo-yo shall be strictly prohibited. 3. Motorboats shall stay at least 200 feet away from any shoreline or anchored fishing boat while cruising and as near the middle of any channel as practical. 4. All boat trailers and pulling vehicles shall be parked only in designated parking areas. (Possibly) The requested bowfishing sampling event will require 2-4 nights over 1-2 weekends prior to the end of September 2024. The event will be under the control of the Oklahoma Department of Wildlife Conservation and Native Non-Game research crew based out of Jenks, Oklahoma. This item was reviewed during the June 18, 2024 Public Works Advisory Conference meeting. Attachment: Oklahoma Department of Wildlife Conservation Request Letter of June 3, 2024 by Ashley Nealis, North Central Region Fisheries Supervisor.  M3J City of Sand Springs Agenda Form Meeting Date:____________ JUN 24 2024 Agenda:_______________ Municipal Authority Item:____________ Consent No Signature Items:__________ Arlena Barnes Presented by:____________________________ FY24 Year End Budget Adjustments Subject:____________________ ____________________________________________________ Item M3J #:_____________ Cost:_________BBBB Approval Recommendation:____________________ )LQDQFH5HYLHZ: Yes Yes /HJDO5HYLHZ: 'HSDUWPHQW+HDG5HYLHZYes 6\QRSVLV: Requesting approval, denial, amendment, or revision of year end budget adjustments in the MA Water Utility Fund, MA Wastewater Utility Fund, and the MA Golf Course Fund. Details: During an annual year-end review of the current year's budgets and estimated year-end expenditures, it was determined that some budget adjustments were needed to avoid budget overages. This includes personnel costs, cc merchant fees and bank fees, chemicals & medical supplies, and administrative fees as detailed on the attached worksheet. $WWDFKPHQWV: FY2024 Year End Budget Adjustments-MA Sand Springs Municipal Authority List of Year End Budget Adjustments FY-24 Revenue Expenditure Fund Balance MA Water Utility Fund: Increase: Customer Service-Group Insurance 19,700 Customer Service-Other Fees & Svcs 53,000 Customer Service-Other Contracts & Svcs 15,600 Administrative Fees 4,000 Transfers Out-Dev Capital Imprv Fund 7,649,594 Decrease: Unrestricted Ending Net Assets (92,300) Restricted Ending Net Assets (7,649,594) MA Wastewater Utility Fund: Increase: Wastewater Treatment-Chemicals & Med Spls 126,500 Wastewater Treatment-Other Contracts & Svcs 15,000 Administrative Fees 3 Decrease: Unrestricted Ending Net Assets (141,503) MA Golf Course Fund: Increase: Golf Pro-Professional Services 13,000 Golf Maintenance-Property Maintenance 6,100 Decrease: Unrestricted Ending Net Assets (19,100)