The Paducah City Commission met on January 27, 2026, at 5:00 PM (approximate start) with Mayor Bray presiding and Commissioners Henderson, Smith, Thomas, and Wilson present. The meeting included an audit presentation, updates from Main Street Paducah, new employee introductions, approval of a consent agenda, adoption of multiple municipal orders and ordinances, a discussion of the Build Grant riverfront project, and an executive session.
Good afternoon, good evening, everyone. Welcome. Always good to see a good crowd here. I'll go ahead and call this meeting to order on January 27th, 2026, and ask the city clerk to please call roll. Commissioner Henderson. Present. Commissioner Smith. Here. Commissioner Thomas. Commissioner Wilson. Present. Mayor Bray. Present. I would ask uh Commissioner Smith to do the invocation, and then we'll remain standing for the Pledge of Allegiance. Father, we thank you for your grace and goodness. May your face continually shine upon us so that your ways may be known in our communities. Amen. I pledge allegiance to the flag of the United States of America. And to republic for which it stands, one nation and a God, individual with liberty, and justice. Might be the last year to do the audit. So okay, well, I hope y'all all had a chance to uh look over your uh financial statements uh for tonight. Uh my name's David Hampton. I'm a partner with Kemper CPA group. Unfortunately, uh Lauren Delaney, who is an upcoming partner in our firm. Uh, she's not with us. She actually managed the job and performed pretty much everything on it. And I just kind of sat back in the review process, but I was hoping to introduce her, but she still snowed in. But uh, we'll try to get her over here some one evening so y'all can meet her. Uh auditors had a chance and Stephanie's had a chance to work with her for several years. I think they're pretty pleased with her, and so uh, but anyway, uh first off want to thank you all again for the opportunity to be in your own auditors. Uh we want to thank uh the staff of the city for all their attention and assistance and cooperations during the audit, and we certainly uh want to thank you all for the opportunity. Especially want to hand out to Audra and Stephanie, their staff. They did a wonderful job again this year. Um course, John was here, and he's always done a wonderful job as well. But you know, now we got rid of him. Now we got some good blood in there. We can move forward. No, so I'll miss John, but I'm certainly happy to work with Audra. I've been working with her for several years and extremely enjoyed it. But they've they really work hard for us to get it done. So uh this is your annual comprehensive financial report. Uh it consists of an introductory section, the financial statements, which include our auditors' report, your basic financial statements and management discussion and analysis required and other supplemental schedules, uh statistical section, and then a single audit section. So that's kind of an overview of the report uh on page 11 or page 16 of the PDF, and I don't think I didn't do a presentation. I didn't know if you had a PDF or not. So, anyway, this is our independent auditors report on page 11. Uh, the second paragraph discloses our opinion, and as noted, we've turned these statements are fairly stated in all material respect. This is known as an unmodified or clean opinion, uh, no gap departures. Uh, in the fifth paragraph, and the first paragraph of the next page, we discuss the cities and our responsibilities as your auditors. These financial statements are the responsibility of city. Our responsibility is to express an opinion on these statements and notes.