OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

Mason City Council Regular Meeting - February 3, 2026

City Council — Tuesday, February 3, 2026
BodyMason City, Iowa
SessionCity Council
DateTuesday, February 3, 2026
StatusFILED
Video Record
0:00 / 23:41

Transcript — Verbatim
1:04

We will bring the uh city council meeting on February 3rd, 2026 to order.

1:08

I will now call the meeting.

1:09

Um Clark, please call the role.

1:11

Adams.

1:12

Present.

1:13

Ms.

1:13

Son.

1:14

Here.

1:15

Simmons.

1:16

Present.

1:16

Latham.

1:17

Present.

1:17

Yesky.

1:18

Here.

1:20

Uh represent all council members are present.

1:22

Is there a motion and second to adopt the agenda?

1:25

No move.

1:26

Second.

1:27

Clerk, uh, please call the roll.

1:29

Yesky.

1:30

Yes.

1:31

Latham.

1:32

Yes.

1:32

Adams?

1:32

Yes.

1:33

Simmons.

1:33

Yes.

1:34

Ms.

1:34

San.

1:35

Yes.

1:37

Thank you.

1:38

Um tonight we have a special item.

1:39

We have fiscal year 25 audit presentation.

1:42

Um Brent, would you like to introduce them?

1:46

Yes.

1:48

Yes.

1:48

Uh thanks, Mayor and Council for your attention.

1:51

Uh, we have uh Bonnie here from ABDO LLP that is our auditor.

1:55

Uh we just completed our fiscal 25 year audit that was uh uh had to be filed by December 31st, and we got that filed, and uh so now Bonnie's here to kind of give you an overview of where we ended up for the year.

2:08

So thank you.

2:09

Welcome, Bonnie.

2:10

All right, thank you so much, Brent.

2:11

Yes, I'm excited to go through the fiscal year 25 audit results with you.

2:15

If you have any questions as I'm going through this, please feel free to stop me.

2:18

We can touch on anything as it comes up.

2:20

I'm gonna um go over a presentation summary of our uh very long and detailed audit report, which starts on page five of your packet if you want to follow along with me.

2:30

So I'm gonna talk first about our audit results, go over some more of the technical components, and then we'll go over the um a little bit of a budget overview, some of the governmental funds, and some of the utility funds as well.

2:42

All right, so first about what we do during the audit.

2:44

So we issue three different reports in our audit report.

2:49

And the first one is our independent auditors' opinion.

2:51

We did provide a clean opinion consistent with what you've received last year.

2:55

Essentially means that we obtained all of our audit evidence and did not have any significant issues during the audit process.

3:01

So that clean opinion is exactly what you're looking for.

3:04

Um and what you the statute requires you to obtain from an independent auditor.

3:09

We also review compliance with statutes and make sure that you're complying with all state statutes and also grant compliance as well.

3:16

And we did not note any issues there.

3:19

And then as far as the federal audit that we complete because you expend so much in federal awards, you have to have a separate federal audit completed over certain large programs, and we did not note any findings there related to um the OMB compliance requirements.

3:34

We did have one item noted in the report for uh timing of when some grant revenue was recognized related to the destination.

3:40

Iowa grant, nothing of a major concern, um, but that grant is um because of when some of the reimbursement requests were being processed and the revenue was being recognized and some of the delays there, we did note and have to make an adjustment for that.

3:53

But nothing to be overly concerned about, just had to be noted.

Discussion Breakdown — Share of Meeting
Fiscal Sustainability█████████████████████████████████████████████55%
Procedural███████████████████████████████38%
Zoning Regulations██████7%
Summary of Proceedings

Mason City Council Regular Meeting - February 3, 2026

The City Council met on February 3, 2026 at 7:00 PM at the Mason City Public Library. The meeting included a presentation of the FY25 audit, approval of the consent agenda, a public hearing on zoning and sign ordinance amendments, and action on several resolutions and ordinances. All council members were present.

Special Item: FY25 Audit Presentation

  • Bonnie from Abdo, LLP presented the results of the fiscal year 2025 audit. The city received a clean opinion, with no compliance issues noted. One item was reported regarding the timing of grant revenue recognition related to the Destination Iowa grant, requiring an adjustment to the beginning equity for prior year costs. The delay was due to the state of Iowa's slow disbursement of payments.
  • Councilman Adams asked for clarification; Bonnie explained the adjustment was not due to a negative fund balance but to accounting rules requiring revenue to match costs in the correct period.

Public Comments & Testimony

  • No members of the public commented on any agenda items.

Consent Agenda

  • The consent agenda (items 2–12) was adopted unanimously. It included:
    • Minutes from January 15, 20, and 26, 2026
    • Claims dated January 22 and 29, 2026
    • Permits
    • December financials
    • Appointment/hire of Daniel Kamm as Streets/Sanitary Supervisor at Grade M, Step 1 ($80,059)
    • Resolution approving Amendment No. 2 with WHKS & Co. for the N. Pierce Avenue and 12th Street NW Roundabout project
    • Resolution approving Amendment No. 1 with WHKS & Co. for the 19th Street SW Improvements project
    • Resolution accepting work and ordering payment for 2024-2025 Sanitary Sewer Repairs
    • Resolution authorizing submission of a U.S. DOT BUILD Grant for planning the IA 122/4th Street Corridor Improvement Project
    • Resolution dedicating 19th Street SE from South Kentucky Ave to its eastern terminus as public right-of-way
    • Resolution authorizing a Second Amendment to the Development Agreement with North Iowa Corridor Housing Development Corporation for 537 4th Street NW

Public Hearing: Zoning and Sign Regulations Amendment (Item 13)

  • The public hearing was opened and closed with no public testimony.
  • Councilman Latham asked about temporary signs (e.g., tent signs) and unpermitted signs in the public right-of-way. Staff clarified the ordinance adds clearer rules for size and placement, and that enforcement is done by pulling signs when found.
  • The ordinance (first reading) was adopted unanimously (5-0).

Action Items

Item 14 (Final Reading) – Zoning Change for Property at South Kentucky Ave and 19th St SE

  • Ordinance amending zoning from Z1 Agriculture to Z4 Multi-Use District and Z2 Sub-Urban District. Councilman Yusheski asked if there were any objections since second reading; staff reported no new written comments. The ordinance passed unanimously (5-0).

Item 15 (First Reading) – Repeal of Taxi/Limousine Ordinance

  • Ordinance repealing Title 3, Chapter 10 (Vehicles for Hire, Taxicabs, Limousines) in its entirety. Councilman Yusheski asked if it would be replaced; the Chief responded that the city will rely on state code by default. Passed unanimously (5-0).

Item 16 – Resolution on Rules of Procedure

  • Resolution rescinding Resolution No. 14-08 and adopting a new resolution amending the Rules of Procedure for Council Meetings, including additions to General Policy Statements.
  • Councilman Simmons offered an amendment to reinstate struck language regarding council members' speaking time (allowing more than one round of speaking). The amendment passed unanimously (5-0).
  • The resolution as amended passed unanimously (5-0).

Item 17 (First Reading) – Rename Public Works Position

  • Ordinance amending multiple chapters to change the title of “Operations and Maintenance Manager” to “Public Works Director.” Passed unanimously (5-0) with no discussion.

Key Outcomes

  • The consent agenda was adopted unanimously.
  • All action items were approved with 5-0 votes.
  • The zoning and sign ordinance (Item 13) was approved on first reading.
  • The taxi/limousine ordinance (Item 15) was repealed; the city will regulate through state law.
  • The rules of procedure were updated, including restoration of council members' ability to speak beyond the initial time limits.
  • The meeting was adjourned.

Meeting Transcript

We will bring the uh city council meeting on February 3rd, 2026 to order. I will now call the meeting. Um Clark, please call the role. Adams. Present. Ms. Son. Here. Simmons. Present. Latham. Present. Yesky. Here. Uh represent all council members are present. Is there a motion and second to adopt the agenda? No move. Second. Clerk, uh, please call the roll. Yesky. Yes. Latham. Yes. Adams? Yes. Simmons. Yes. Ms. San. Yes. Thank you. Um tonight we have a special item. We have fiscal year 25 audit presentation. Um Brent, would you like to introduce them? Yes. Yes. Uh thanks, Mayor and Council for your attention. Uh, we have uh Bonnie here from ABDO LLP that is our auditor. Uh we just completed our fiscal 25 year audit that was uh uh had to be filed by December 31st, and we got that filed, and uh so now Bonnie's here to kind of give you an overview of where we ended up for the year. So thank you. Welcome, Bonnie. All right, thank you so much, Brent. Yes, I'm excited to go through the fiscal year 25 audit results with you. If you have any questions as I'm going through this, please feel free to stop me. We can touch on anything as it comes up. I'm gonna um go over a presentation summary of our uh very long and detailed audit report, which starts on page five of your packet if you want to follow along with me. So I'm gonna talk first about our audit results, go over some more of the technical components, and then we'll go over the um a little bit of a budget overview, some of the governmental funds, and some of the utility funds as well. All right, so first about what we do during the audit. So we issue three different reports in our audit report. And the first one is our independent auditors' opinion.

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