The City Council held a work session on December 11, 2024, at 1:00 PM in Council Chambers. The agenda included presentations on the Annual Comprehensive Financial Report, an Accessory Dwelling Units (ADU) engagement plan, Shell Road and Greenbriar Avenue traffic safety, and results of a mini-golf location public survey. The meeting also included a closed session and appointments. Council made a decision on the mini-golf location and discussed next steps for the ADU ordinance.
Good afternoon and welcome. I'd like to ask our clerk to call the role, please. Councilman Bowman. Councilman Brown. Here. Vice Mayor Gray. Present. Councilwoman Harper. Present. Councilman Hobbs. Councilwoman Muggler. Mayor Tuck. Present. And then I'll ask our city manager to introduce introduce this afternoon's agenda, please. Thank you, Mr. Mayor. First up this afternoon is the presentation of the annual comprehensive financial report, or CAPER for short, uh for the fiscal year that ended June 30th, 2024. First up, we're going to have uh the representatives from Sherry Beckard Advisory LLC, which does our external audit for benefit of the public. That means we have folks that come in and examine our books who aren't part of the city team, and they will present uh the results of their audit. And then following that, Mr. Call Jotry, our finance director, will go through more detail on the year-end results. Um I believe that Mr. Daughtery will probably introduce our audit team. And while they're coming up to make their presentation, I do want to recognize the entire finance department. Most people don't realize how much work goes into the comprehensive annual financial report. Um, yes, you know, we do accounting all year long, but there's lots of special statements and there's blending of units of government and things like that that require a lot, a lot of effort on the part of not just the external auditors but the internal team to respond to their request and to put together the necessary information. And I see that Mr. Dodgery has several members of his team in attendance, and if it's okay with the mayor and you, Mr. Dodger, let's have them stand and be recognized for an appreciation of our efforts. Okay, can I have the time? We have with us Brittany Abbott, who's a controller, and Marcy Dunn is a financial analyst, uh, but also Therry, Tennessee from internal audit plays a significant role in the audit. I'm always pleased to be with you to talk about the annual comprehensive financial report. Uh as Ms. Bunting indicated, this is a three-part presentation. We have with us today Laura Hardin, the engagement director with Chairbeka Holland Shilby Brown, the audit manager. They will first come up and talk about the audit results for 2024. I'll come back and talk about the summary results for the general fund, and then Britney will come back and talk about our government-wise statements. Okay, Shelby. Well, good afternoon, Mayor, Vice Mayor, and members of City Council. Um, thank you for having us here this afternoon to present the results of the audit of the city of Hampton for the fiscal year ended June 30, 2024. Okay, well, my name is Laura Harden. I am the engagement director who oversaw the audit. I am ultimately responsible for signing our audit opinion and for the quality of our work. And I have with me today Shelby Brown, who is the manager who worked on the audit. First, we'll go over the results of the audit. So we did audit the city as of in for the fiscal year ended June 30, 2024, and we issued our report on November 27th, 2024. We issued what is called a unmodified opinion on the financial statements. That's a clean audit opinion and the best opinion that you can receive. We also perform audits under both government auditing standards as well as the auditor of public accounts specifications for audits of counties, cities, and towns. We did not identify any matters of non-compliance that are required to be reported under either those standards or the specifications.