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2021-05-20 SID 554 Minutes CERTIFICATE The undersigned hereby certify that they are the Chairperson and Clerk of Sanitary and Improvement District Number 554 of Douglas County, Nebraska, (the "District") and hereby further certify as follows: 1. Annexed to this certificate is a true and correct transcript of the proceedings of the Board of Trustees of the District relating to a meeting of said District held on the date and at the time reflected in the meeting minutes contained in said foregoing transcript(the"Meeting").All of the proceedings of the District and of the Board of Trustees thereof which are set out in the annexed and foregoing transcript have been fully recorded in the journal of proceedings of the District and the undersigned District Clerk has carefully compared the annexed and foregoing transcript with said journal and with the records and files of the District which are in such Clerk's official custody and said transcript is a full,true and complete copy of said journal, records and files which are set out therein. 2. Advance notice for the Meeting was given by publication as set forth in the affidavit of publication contained in the foregoing transcript and was mailed to the Clerk of the municipality or county within whose zoning jurisdiction the District is located at least seven days prior to the date of the Meeting.Advance notice for the Meeting, including notice of agenda subjects, was given to all members of the Board of Trustees. All news media requesting notification of meetings of said body were provided with advance notice of the times and places of such meetings and the subjects to be discussed. 3. All of the subjects addressed at the Meeting were contained in the agenda for the Meeting, which agenda was kept continually current and readily available for public inspection at the address listed in the meeting notice for the Meeting and a copy of which is attached to this Certificate;such subjects were contained in said agenda for at least 24 hours prior to the Meeting and each agenda item was sufficiently descriptive to give the public reasonable notice of the matters to be considered at the Meeting. 4. A current copy of the Nebraska Open Meetings Act was available and accessible to members of the public, posted during the Meeting in the room in which such Meeting was held and all in attendance at the Meeting were informed that such copy of the Nebraska Open Meetings Act was available for review and were informed of the location of such copy in the room in which such Meeting was being held.At least one copy of all resolutions and other reproducible written materials, for which actions are shown in said proceedings, was made available for examination and copying by members of the public at the Meeting. 5. The minutes of the Meeting were in written form and available for public inspection within ten (10) working days after the Meeting or prior to the next convened meeting, whichever occurred earlier, at the office of the District; within thirty (30) days after the date of the Meeting, a copy of the minutes of the Meeting was sent to the Clerk of the municipality or county within whose zoning jurisdiction the District is located. 6. No litigation is now pending or threatened to restrain or enjoin the District from the issuance and delivery of any warrants or other obligations issued by the District or the levy and collection of tax or other revenues or relating to any of the improvements for which any such warrants or other obligations were or are issued nor in any manner questioning the proceedings and authority under which any such warrants or other obligations were or are issued or affecting the validity thereof; neither the corporate existence or boundaries of the District nor the title of its present officers to their respective offices is being contested; no authority or proceedings for the issuance of any warrants or other obligations by the District have been repealed, revoked or rescinded as of the date hereof. All actions taken by the Board of Trustees referred to in said transcript were taken at a public meeting while open to the attendance of the public. IN WITNESS WHEREOF, we have hereunto affixed our official signatures this 20th day of May Chairman �I(' CI rk MEETING MINUTES SANITARY AND IMPROVEMENT DISTRICT NO. 554 OF DOUGLAS COUNTY, NEBRASKA The meeting of the Board of Trustees of Sanitary and Improvement District No. 554 of Douglas County, Nebraska was convened in open and public session at 11:30 a.m. on May 20, 2021, at 11440 West Center Road, Suite C, Omaha, Nebraska. Present at the meeting were Trustees Gabriel Martinez, Mark Mefford, Jeff Casavant, and Nathan Laflair. Absent was Andrew (Drew) Neneman. Gabriel Martinez was appointed acting Clerk for the purposes of this meeting. Also present were Mark B. Johnson, attorney for the District, a representative of Kuehl Capital Corporation, and a representative from Lamp Rynearson, engineer for the District. Notice of the meeting was given in advance thereof by publication in The Daily Record on May 6, 2021, a copy of the Proof of Publication being attached to these minutes. Notice of the meeting was simultaneously given to all members of the Board of Trustees and a copy of their Acknowledgment of Receipt of Notice is attached to these minutes. Notice of the meeting was simultaneously given to all members of the Board of Trustees and a copy of their Acknowledgment of Receipt of Notice is attached to these minutes. Availability of the agenda was communicated in the published notice and in the notice to the Trustees of this meeting. All proceedings of the Board were taken while the convened meeting was open to the attendance of the public. The Clerk then certified that notice of this meeting had been given to the City Clerk of Omaha, Nebraska at least seven days prior to the time set by the Board of Trustees for this meeting and filed his Certificate to that effect, said Certificate being attached to these minutes and made a part hereof by this reference. The Chairman called the meeting to order and called the roll of Board members. The Clerk publicly stated to all in attendance that a current copy of the Nebraska Open Meetings Act was available for review and indicated the location of such copy in the room where the meeting was being held. The Chairman then presented a Representation letter for year ended June 30, 2021, from Awerkamp, Goodnight, Schwaller & Nelson, P.C. (AGSN), accountants for the District. AGSN is requesting that either the Chairman or Clerk indicate acknowledgment of receipt of such by executing a copy of the Representation letter as evidence of receipt. The Clerk was then directed to attach copies to these minutes. The Chairman then called the Board's attention to the fact that Jeff Casavant, property owner within the District, has expressed his desire to serve as a Trustee of the District, whereupon, following discussion a motion was duly made, seconded, and unanimously adopted appointing Mr. Casavant to serve as Trustee until the next election in accordance with the law. The Chairman then advised that it is necessary to cancel Construction Fund Warrant No. 2498 in the amount of$10,000.00, Warrant No. 2499 in the amount of$410.00, Warrant No. 2500 in the amount of $10,000.00, and Warrant No. 2501 in the amount of $2,495.00 issued to CDS Enterprises issued at the meeting held on March 31, 2021, and the Clerk was directed to notify the Douglas County Treasurer of the cancellation of said warrant(s). The Clerk then brought the Board's attention to the fact that it was necessary for the Board of Trustees to ratify payment made from the General Fund Account prior to this meeting, for the District to issue warrant(s) from the General Fund Account: Warrant No. 2506 dated March 31, 2021, for$22,905.00 payable to CDS Enterprises, LLC for cleaning out and converting temporary water quality pond in connection with Water Quality Pond Conversion, Phase 1 & Phase 2. Then, upon a motion duly made, seconded, and upon a roll call vote of "aye" by the Trustees, the following resolution was unanimously adopted: BE IT RESOLVED by the Board of Trustees for Sanitary and Improvement District No. 554 of Douglas County, Nebraska, that Construction Fund Warrant No. 2506 payable to CDS Enterprises, LLC, in the amount of $22,905.00 be and hereby is approved and ratified as of the date of these proceedings. The Board further authorized the Clerk of the District to deliver, in good order, the above warrants to the payee immediately following these proceedings, to-wit. The Chairman then presented the following statements for payment from the General Fund Account of the District: a) Omaha Public Power District for street lighting (Account No. 5310617117). $5,255.00 b) Lamp Rynearson for engineering services #0000127 - $3,873.78 #0000128 - $3,593.59 7,467.37 c) Trekk Design Group for annual sewer jetting (#21-000236). 3,381.60 d) Core Bank for Administrative Fees (#53045). 573.85 • e) Royal Lawns Inc., for mulching, seeding, matting, and filling in a silt pond (#7539). 8,110.00 The Chairman then presented the following statements for payment from the Construction Fund Account of the District: a) NL & L Concrete, Inc., for Pay Estimate No. 1/final in connection with Paving Reconstruction 2020. $131,151.25 Then, upon a motion duly made, seconded and upon a roll call vote of 'aye" by the Trustees, the following resolutions were adopted: RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 554 of Douglas County, Nebraska that the Chairman• and Clerk be and they hereby are authorized and directed to execute and deliver Warrant Nos. 2507 through 2525, inclusive, of the District, dated the date of this meeting, to the following payees, for the following services and in the following amounts, said warrants to draw interest at the rate of 7% per annum, Warrant Nos. 2507 through 2511, inclusive, to be payable from the General Fund Account of the District and to be redeemed no later than three years from the date hereof, being May 20, 2024 (the "General Fund Warrants" ) and Warrant Nos. 2512, to be payable from the Construction Fund Account of the District (interest to be payable on May 1 of each year) and to be redeemed no later than five years from the date hereof, being May 20, 2026, (the "Construction Fund Warrants"), subject to extension of said maturity date by order of the District Court of Douglas County, Nebraska after notice is given as required by law to-wit: GENERAL FUND WARRANTS: a) Warrant No. 2507 for $5,255.00 payable to Omaha Public Power District for street lighting. b) Warrant No. 250 8 for$7,467.37 payable to Lamp Rynearson for engineering services. c) Warrant No. 2509 for $3,381.60 payable to Trekk Design Group, LLC, for annual sewer jetting. d) Warrant No. 2510 for $573.85 payable to Core Bank for Administrative Fees. e) Warrant No. 2511 for $8,110.00 payable to Royal Lawns Inc., for mulching, seeding, matting, and filling a silt pond. CONSTRUCTION FUND WARRANTS: any fiscal year, or (iii) 125% of the average annual debt service for the Construction Fund Warrants over the term of such warrants. That amount that is currently held in the District's Bond Fund which exceeds the amount to be expended for payment of principal and interest on the bonds and/or construction fund warrants of the District within 12 months after receipt of such monies, plus that amount arrived at pursuant to the immediately preceding sentence, will not be invested in any securities or any other investment obligations which bear a yield, as computed in accordance with the actuarial method, in excess of the yield on the Construction Fund Warrants. 2. To the best of their knowledge, information, and belief, the above expectations are reasonable. 3. The District has not been notified of any listing of it by the Internal Revenue Service as an issuer that may not certify its debt. 4. This Certificate is being passed, executed, and delivered pursuant to Section 1.148-2 (b) (2) of the Income Tax Regulations under the Code (the "Regulations"). BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No.554 of Douglas County, Nebraska the District hereby authorizes and directs the Chair or Clerk to file or cause to be filed, when due, an information reporting form pursuant to Section 149(e) of the Internal Revenue Code of 1986, as amended (the "Code"), pertaining to the Construction Fund Warrants and General Fund Warrants; No opinion of nationally recognized counsel in the area of municipal finance has been delivered with respect to the treatment of interest on the General Fund Warrants. Purchasers of the General Fund Warrants are advised to consult their tax advisors as to the tax consequences of purchasing or holding the General Fund Warrants. There being no further business to come before the meeting, the meeting was adjourned. \\)ogijkk. /v Nathan Laflair, Chairman A drew Neneman, Clerk a) Warrant Nos. 2512-2524 each for $10,000.00 and Warrant No. 2525 for $1,151.25 payable to NL & L Concrete, Inc., for Pay Estimate No. 1/final in connection with Paving Reconstruction 2020. BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 554 of Douglas County, Nebraska the District hereby authorizes and directs the Chair or Clerk to file or cause to be filed, when due, an information reporting form pursuant to Section 149(e) of the Internal Revenue Code of 1986, as amended (the "Code"), pertaining to the Construction Fund Warrants and General Fund Warrants; No opinion of nationally recognized counsel in the area of municipal finance has been delivered with respect to the treatment of interest on the General Fund Warrants. Purchasers of the General Fund Warrants are advised to consult their tax advisors as to the tax consequences of purchasing or holding the General Fund Warrants. There being no further business to come before the meeting, the meeting was adjourned. Nathan Laflair, Chairman Andrew Neneman, Clerk FULLENKAMP,JOBEUN, THE DAILY RECORD JOHNSON&BELLER,LLP 11440 WEST CENTER ROAD OF OMAHA OMAHA,NEBRASKA 68144 NOTICE OF MEETING JASON W.HUFF,Publisher SANITARY AND IMPROVEMENT PROOF OF PUBLICATION DISTRICT NO.554 OF DOUGLAS COUNTY,NEBRASKA UNITED STATES OF AMERICA, NOTICE IS HEREBY GIVEN that ameet- ing of the Board of Trustees'of Sanitary and The State of Nebraska, Improvement District No. 554 of Douglas District of Nebraska, SS. • County, Nebraska will be held at 11:30 a.m. on May 20,_2021,:at 11440 west Center County of Douglas, Road, Suite C,Omaha,Nebraska, which meeting will be open to the public.An agenda City of Omaha, for such meeting,kept continuously current is available for public inspection at 11440 West ELIZABETH WHITE Center Road,Omaha,-Nebraska,and includes the payment of bills of the District. being duly sworn,deposes and says that she is Nathan Laflair,Chairman LEGAL EDITOR 5/6 of THE DAILY RECORD, of Omaha, a legal newspaper, printed and published daily in the English language, having a bona fide paid circulation in Douglas County in excess of 300 copies, printed in Omaha,in said County of Douglas,for more than fifty-two weeks last past; that the printed notice hereto attached was published in THE DAILY RECORD,of Omaha,on May 6, 2021 That said Newspaper during that tim:-- as r.:' y Abhshed and in general circulation in the County of P i ug :I:, : S. e.;. •braska. GENERAL NOTARY-State of Nebraska I Ili ELLEN FREEMANArnrourp, = jj --. My Comm.Exp.December i 1,202 , and j. ,,.o . to before Publisher's Fee $2�.7J0'___..,_..,me this 6th ' day of Additional Copies $ May 2�1 Total $21.50 G01 k, otary Public in and for Douglas County, State of Nebraska ACKNOWLEDGMENT OF RECEIPT OF NOTICE OF MEETING The undersigned Trustees of Sanitary and Improvement District No. 554 of Douglas County, Nebraska do hereby acknowledge receipt of advance notice of a meeting of the Board of Trustees of said District and the agenda for such meeting held at 11:30 a.m. on May 20, 2021, at 11440 West Center Road, Suite C, Omaha, Nebraska. DATED: May 20, 2021 4V77-%-(-/ ;r Mandy Anderson From: Mandy Anderson Sent: Tuesday, April 20, 2021 1:56 PM To: katherine.foote@cityofomaha.org Subject: SID 554: Meeting Notice FULLENKAMP, JOBEUN, JOHNSON & BELLER 11440 WEST CENTER ROAD OMAHA, NEBRASKA 68144 NOTICE OF MEETING SANITARY AND IMPROVEMENT DISTRICT NO. 554 OF DOUGLAS COUNTY, NEBRASKA NOTICE IS HEREBY GIVEN that a meeting of the Board of Trustees of Sanitary and Improvement District No. 554 of Douglas County, Nebraska will be held at 11:30 a.m. on May 20, 2021, at 11440 West Center Road, Suite C, Omaha, Nebraska, which meeting will be open to the public. An agenda for such meeting, kept continuously current is available for public inspection at 11440 West Center Road, Omaha, Nebraska, and includes the payment of bills of the District. Nathan Laflair, Chairman Mandy M.Anderson Office:402-334-0700 Direct Dial:402-691-5263 QFlit 1 G.NKAM.P j01Mf UN j I B F;r[_LER.1.i_[ 11440 West Center Road,Suite "C" Omaha, NE 68144 1 CERTIFICATE The undersigned being Clerk of Sanitary and Improvement District No. 554 of Douglas County, Nebraska hereby certifies that Notice of a Meeting of the Board of Trustees of said District held on May 20, 2021 was given to the City Clerk of Omaha at least seven days prior to the date of said meeting. The undersigned further certifies that the agenda for the meeting of the Board of Trustees of said District was prepared and available for public inspection at the address designated in the notice of meeting published in The Daily Record on May 6, 2021, and that no items were added to the agenda after the commencement of the meeting; and further, that the minutes for the meeting were available for public inspection within ten (10) days of the date of said meeting and that a copy of the minutes of this meeting were sent to the City Clerk of Omaha, Nebraska within thirty days from the date of this meeting. Andrew Neneman, Clerk 11..AGSN co Dy May 14, 2021 • No. 554 Sanitary and Improvement District No. 554 of Douglas County, Nebraska c/o Fullenkamp, Jobeun, Johnson & Beller 11440 West Center Road Omaha, Nebraska 68144 Dear Sir: This will confirm our understanding of the services we are to provide Sanitary and Improvement District No. 554 of Douglas County, Nebraska for the year ended June 30, 2021 . We will audit the financial statements, which collectively comprise the basic financial statements of Sanitary and Improvement District No. 554 of Douglas County, Nebraska as of and for the year ended June 30, 2021 . Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI) , to supplement Sanitary and Improvement District No. 554 of Douglas County, Nebraska' 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 Sanitary and Improvement District No. 554 of Douglas County, Nebraska' s RSI in accordance with auditing standards generally accepted in the United States of America. 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 evidence to express an opinion or provide any assurance . The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1 . Schedule of revenues, expenditures and changes in fund balance - budget to actual 17007 Marcy Street,Suite 1,Omaha,NE 68118 I (402)334-9011 I agsn.com Sanitary and Improvement District No. 554 of Douglas County, Nebraska Page 2 May 14, 2021 We have also been engaged to report on supplementary information other than RSI that accompanies Sanitary and Improvement District No. 554 of Douglas County, Nebraska' 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 auditing standards generally accepted in the United States of America and will provide an opinion on it in relation to the financial statements as a whole . 1 . Information required by section 31-740, revised statute of Nebraska, 2016 2 . Summary of taxes receivable 3 . Trustees and related bonds Audit Objectives The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U. S . generally accepted accounting principles and to 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. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of Sanitary and Improvement District No. 554 of Douglas County, Nebraska and other procedures we consider necessary to enable us to express such opinions . If our opinions on the financial statements 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 to issue a report as a result of this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Governmental Auditing Standards. The report on internal control and compliance will include a statement that the report is intended solely for the information and use of management, the body or individuals charged with governance, others within the entity, and specific legislative or regulatory bodies and is not intended to be and should not be used by anyone other than these specified parties . If during our audit we become aware that Sanitary and Improvement District No. 554 of Douglas County, Nebraska is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U. S . generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements . Sanitary and Improvement District No. 554 of Douglas County, Nebraska Page 3 May 14, 2021 Audit Procedures - General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements . We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting 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 a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U. S . generally accepted auditing standards 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 . However, we will inform the appropriate level of management of any material errors or any 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 . Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors . Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected funding sources, creditors, and financial institutions . We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities of the financial statements, compliance with laws and regulations, contracts and other responsibilities required by generally accepted accounting standards . Sanitary and Improvement District No. 554 of Douglas County, Nebraska Page 4 May 14, 2021 Audit Procedures - Internal Control Our audit will include obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures . 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. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weakness . However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated and AICPA professional standards and Government Auditing Standards. Audit Procedures - Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatements, we will perform tests of Sanitary and Improvement District No. 554 of Douglas County, Nebraska' s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants . However, the objective of our audit 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. Other Services We will also assist in preparing the financial statements and related notes of Sanitary and Improvement District No. 554 of Douglas County, Nebraska in conformity with U. S . generally accepted accounting principles based on information provided by you. In addition, we will assist in the preparation of the District' s budget documents . These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. a e Sanitary and Improvement District No. 554 of Douglas County, Nebraska Page 5 May 14, 2021 Management responsibilities Management is responsible for establishing and maintaining effective internal controls, include evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and 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 in the financial statements and all accompanying information in conformity with U. S . generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements . Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. 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, (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. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written 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 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 or illegal acts 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 entity complies with applicable laws, regulations, contracts, agreements, and grants for taking timely and appropriate steps to remedy any fraud, and noncompliance with provisions of laws and regulations of contracts or grant agreements, or abuse that we may report. Sanitary and Improvement District No. 554 of Douglas County, Nebraska Page 6 May 14, 2021 You are responsible for the preparation of the supplementary information in conformity with U. S. generally accepted accounting principles . 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 or make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information 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 supplementary information in accordance with GAAP; (2) that you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) that 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 for us 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 relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other 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. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide . You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Sanitary and Improvement District No. 554 of Douglas County, Nebraska Page 7 May 14, 2021 Engagement Administration, Fees and Other Our fees for services will be at our regular per diem rates and will include assistance with the preparation of the District' s budget. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. We have previously sent you our 2016 peer review report. We appreciate the opportunity to be of service to the District 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 enclosed copy and return it to us . Sincerely, 14.....,tL -.7e-P(ceig1/4._- 4-- ,(76.- Awerkamie Goo ig'ht, Schwaller Nelson, P.C. The foregoing letter fully describes the services required and is accepted by us . SANITARY AND IMPROVEMENT DISTRICT NO. 554 OF DOUGLAS COUNTY, NEBRASKA Date Your Energy Partner 05958 • •3; 0429 Effl Page 1 of 3 Omaha Public Power District 5310617117 May 19,2021 $2,631.85CR Customer Name:SID 554 DOUGLAS For bill inquiries call the Omaha Office Statement Date:April 29,2021 (402)536-4131. See back for toll-free number. Billing Information for service address: 14200 MILITARY RD,STLTS Bennington NE Billing Period From 03-29-2021 To 04-29-2021 @31 Days — Summary Usage Summary Usage Rate Current Fuel and Purchased Subtotal Amount Rate Current Fuel and Purchased Subtotal Amount Amount Power Adjustment per Rate Amount Power Adjustment per Rate SL61 $2,479.64 $12.29 $2,628.99 Sales Tax 137.06 Total Charges $2,628.99 A 3 Previous Balance 821.84CR Payments Received:04/22/21 4,439.00CR Total Amount Due --$-2;63185C11— Please return this portion with payment OPPD board conducting internal CEO search;Tim Burke to retire.Plus,customer-owned generation info in April Outlets. Statement Date:April 29,2021 No Payment Due 5310617117 May 19,202131. =-- 5 .5�. A current phone number on our record simplifies outage reporting. Your service address is identified by the phone number: Check Here to indicate name,address or phone 'l 1111 l'1 1 I''11'1''I'I"I I"1'111111'I J"1'1 11111111I I'I 1 I I 1 1 I I 1 l changes on back of this statement DOLE&JOBEUN %FULLENKAMP 11440 W CENTER RD STE C OMAHA NE 68144-4421 • PO BOX 3995 Your Energy Partner 516208 OMAHA NE 68103-0995 � • "' Omaha Public Power District ni,cRi,nl.,1711.7 gnnnnnPLli.A cnnnnna7q.2ni.Pnai,n Your Energy Partners 05959 0429 VAMP'RN MN tilliffer Omaha Public Power District • Page 3 of 3 yeti✓`:::> : < : 'o t.@hnt`D 5310617117 May 19,2021 $2,631.85CR Customer Name:SID 554 DOUGLAS Statement Date:April 29,2021 Billing Information for service address: 14200 MILITARY RD,STLTS Bennington NE Billing Period From 03-29-2021 To 04-29-2021 @31 Days Method Number of Price per Usage Rate Fuel and Purchased Total Sub-Total Amount No. Lamps Lamp Current Amount Power Adjustment Usage Amount per Rate SL61 61211 128 $17.28 $2,211.84 SL61 61L211 20 $13.39 $267.80 SL61 12.29 2,479.64 $2,628.99 14710 W.Dodge Rd.,Ste.100 LAMP Omaha,NE 68154 � Y � � ,� �. S� ® N� [P]402.496.2498 O [F]402.496.2730 LampRynearson.com April 2, 2021 Invoice No: 0110010.90-0000127 S.I.D. No. 554 of Douglas County, NE Fullenkamp,Jobeun,Johnson&Beller LLP 11440 West Center Road, Suite C Omaha, NE 68144 Project 0110010.90 WOOD VALLEY-S.I.D. No. 554 G.F. Professional Services through March 13, 2021 Task 375 CONSULTATION Total Labor Billed 170.00 Total this Task $170.00 Task 386 EROSION CONTROL MAINTENANCE Total Labor Billed 2,511.10 Total Reimbursable Expenses 30.23 Total Materials and Mileage 11.46 Total this Task $2,552.79 Task 387 PAVING MAINTENANCE Total Labor Billed 383.30 Total Reimbursable Expenses 16.72 Total this Task $400.02 Task 392 UTILITY LOCATES Total Labor Billed 548.40 Total Reimbursable Expenses 37.28 Total this Task $585.68 Task 396 GREEN AREA MAINTENANCE Total Labor Billed 159.50 Total Reimbursable Expenses 5.79 Total this Task $165.29 Total this Invoice $3,873.78 Outstanding Invoices Number Date Balance 0000123 12/3/2020 5,550.26 Terms: Due Upon Receipt 14710 W. Dodge Rd.,Ste. 100 LAMP Omaha,NE 68154 IPI 402.496.2498 RY N E A R S O N IFI402.496.2730 LampRynearson.com May 5, 2021 Invoice No: 0110010.90-0000128 S.I.D. No. 554 of Douglas County, NE Fullenkamp,Jobeun, Johnson& Beller LLP 11440 West Center Road, Suite C Omaha, NE 68144 Project 0110010.90 WOOD VALLEY-S.I.D. No. 554 G.F. Professional Services through April 17,2021 Task 375 CONSULTATION Total Labor Billed 230.40 Total this Task $230.40 Task 381 SANITARY SEWER MAINTENANCE Total Labor Billed 16.40 Total this Task $16.40 Task 386 EROSION CONTROL MAINTENANCE Total Labor Billed 1,648.70 Total Reimbursable Expenses 20.57 Total this Task $1,669.27 Task 387 PAVING MAINTENANCE Total Labor Billed 816.20 Total Reimbursable Expenses 18.00 Total this Task $834.20 Task 392 UTILITY LOCATES Total Labor Billed 559.00 Total Reimbursable Expenses 25.70 Total this Task $584.70 Task 393 SIGN MAINTENANCE Total Labor Billed 16.40 Total this Task $16.40 Task 396 GREEN AREA MAINTENANCE Total Labor Billed 234.50 Terms: Due Upon Receipt Project 0110010.90 WOOD VALLEY-S.I.D. No.554 G.F. Invoice 0000128 Total Reimbursable Expenses 7.72 Total this Task $242.22 Total this Invoice $3,593.59 Outstanding Invoices Number Date Balance 0000127 4/2/2021 3,873.78 Total 3,873.78 • Terms: Due Upon Receipt Page 2 LAMP RYNEARSON VIA Email 14710 W.Dodge Rd.,Ste.100 Omaha,NE 68154 [P]402.496.2498 [F]402.496.2730 April 23,2021 LampRynearson.com Chairman and Board of Trustees Sanitary and Improvement District No.554 of Sarpy County,Nebraska c/o Mr. John Fullenkamp,Attorney Fullenkamp,Jobeun,Johnson&Beller,LLP 11440 West Center Road,Suite C Omaha,Nebraska 68144 REFERENCE: S.I.D. 554(Wood Valley) Sanitary Sewer Maintenance Job No. 0110010.90-381 Dear Members of the Board: Enclosed is Invoice No. 21-000236, dated April 22, 2021, from Trekk Design Group, for annual sewer jetting within the referenced District. Phase II of the District was cleaned with this jetting. Phase III will be cleaned in early 2022. Payment directly to Trekk Design Group in the amount of$3,381.60 is recommended. Sincerely, LAMP RYNEARSON PVvv‘AX Danny Fell Construction Observer Enclosure c: Nathan Laflair Andrew Neneman Trekk Design Group dg\L:\Engineering\0110010.90\ADMIN\SaniMaint2021\INV Trekk 210423.docx 1--1:;c] i r,\at Legacy TREKK Design Group pao 1411 E 104th Street 1„■,,, KK Kansas City, MO 64131 816.874.4655 DESIGN GROUP ; Lamp Rynearson Invoice number 21-000236 SID 554 Wood Valley Date 04/22/2021 14710 W. Dodge Rd Suite 100 Omaha, NE 68154 Project 17-019 17-019 Lamp Rynearson 2017 SID Miscellaneous Services through 03/31/2021 Units SID 554 Wood Valley EXPENSES Billed Units Rate Amount Cleaning Footage Units 5,636.00 0.60 3,381.60 Invoice total 3,381.60 Date:3-29-21 Ordered by:Danny Fell Location: Wood Valley, 144th &Military Description: Annual sewer jetting/cleaning Page 1 CSRE BANK Core Bank Private Client Group 17807 Burke Street Invoice PRIVATE CLIENT GROUP Omaha, NE68118 DOUGLAS 554 GENERAL Invoice No: 53045 FULLENKAMP,JOBEUN,JOHNSON&BELLER LLP ATTN:JOHN FULLENKAMP Invoice Date: 01/01/2021 11440 WEST CENTER ROAD, SUITE C OMAHA NE 68144-4482 PAST D U E CATEGORY QUANTITY RATE AMOUNT BALANCE CARRIED FORWARD: $0.00 PREVIOUS AMOUNT BILLED: $625.00 AMOUNT RECEIVED: $625.00 PRORATED BASE FEE POSTAGE $25.00 ACTIVITY FEE CHARGES WARRANT CALLS 2 100.00 $200.00 TOTAL DUE $573.85 1-30 DAYS PAST 31-60 DAYS PAST 61-90 DAYS PAST OVER 90 DAYS CURRENT DUE DUE DUE PAST DUE AMOUNT DUE 573.85 0.00 0.00 0.00 0.00 573.85 PLEASE DETACH AND RETURN WITH PAYMENT DOUGLAS 554 GENERAL Invoice#: 53045 FULLENKAMP, JOBEUN,JOHNSON&BELLER LLP Invoice Date: 01/01/2021 ATTN:JOHN FULLENKAMP 11440 WEST CENTER ROAD, SUITE C Bill Code: 0184001485 OMAHA NE 68144-4482 Total Due: 573.85 Core Bank Private Client Group _ ~ • Remit to: 17807 Burke Street Amount Enclosed: Omaha,NE 68118 • 111111111111111111111111111111 LAMP RYNEARSON VIA Email 14710 W.Dodge Rd.,Ste.100 Omaha,NE 68154 [P]402.496.2498 [F]402.496.2730 April 5,2021 LampRynearson.com Chairman and Board of Trustees Sanitary and Improvement District No.554 of Douglas County,Nebraska c/o Mr. John Fullenkamp,Attorney Fullenkamp,Jobeun,Johnson&Beller,LLP 1.1440 West Center Road,Suite C Omaha,Nebraska 68144 REFERENCE: S.I.D. No. 554(Wood Valley) Green Area Maintenance Job No.0110010.90-396 Dear Members of the Board: Enclosed is Invoice No.7539,dated March 31,2021,from Royal Lawns Inc.,for mulching,seeding,matting and filling in a silt pond within the referenced District. We recommend payment directly to Royal Lawns Inc. in the amount of$8,110.00. Sincerely, LAMP RYNEARSON Dave T. Mclvor, P.E. Senior Construction Engineer Enclosure c: Nathan LaFlair Andrew Neneman Royal Lawns Inc. dg\L:\Engineering\011 001 0.90\ADMIN\GreenAreaMaint2021\INV Royal Lawns 210405.docx e a`r 1n q a Legacy Royal Lawns Inc. Invoice ` 2101 N. River Road s t Waterloo,NE. 68069 Date Invoice# 3 3/31/2021 7539 Bill To S.I.D.554 Wood Valley c/o Lamp,Rynearson&Assoc. 14710 W.Dodge Rd Ste omaha,Ne 68154 P.O. No. 1 Terms 1Project Due on receipt Description Serviced Rate Amount Mulch trees and Beds with Chocolate mulch 75 cy 3/16/2021 4,500.00 4,500.00 Laborer Filled hole in silt pond drain,drilled new holes,seeded 3/11/2021 3,610.00 3,610.00 matted fertilized � I • I I Subtotal $8,110.00 Phone# Sales Tax (0.0%) $0.00 E-mail - _ �- Total $8,110.00 (402)312-8912 ryan@royallawnsinc.com .-._. Payments/Credits $0.00 Balance Due $8,1110.00 1 -_ ' - - ' ' �� �� �� �� �� �� m� �� �� ,~ , ,, �� ~= ,^ ~= =° ,~ 14710yK Dodge Rd.,Ste. loo Omaha,..E"".°~ ESTIMATE NO: l -FINAL [P]4oz4ga.24w8 [F]4oz�na.27ao LmmpRynpa�on.uom DATE: �ABOH2�202l CONTRACT FOR: PAVING RECONSTRUCTION 2020 � 3.LD.NO.g54(WOOD VALLEY) JOB NO: 0110010.00-387 / OWNER: SANITARY&IMPROVEMENT DISTRICT NO,DO4OFDOUGLAO COUNTY,NEBRAOKA CONTRACTOR: NL&L CONCRETE,|NO,5h34S.85Tm CIRCLE,8TE202,OMAHA.NE68l27 TERMS QO%MONTHLY,REMAINDER UPON FINAL ACCEPTANCE � TOTAL CONTRACT AMOUNT: $149,800l0 AMOUNT PAID UN PREVIOUS ESTIMATES: $0.00 U ITEM ' APPROXIMATE UW[7 � NO DESCRIPTION QUANTITY PRICE AMOUNT PH qE| ' RE�OVEEX0T�GPOCPAV�G AND REPLACE VV�HQ"PCO | l ' pwvxvu ' 1310 SY 858,00 $75,980J00 2 REMOVE AND REPLACE CURB AND GUTTER 0 LF $25.00 $0.00 3 PAVEMENT 87.5 LF $487.50 4 uUuunauE MEr8MA|0N 1310 SY $175 ` 5 .REMOVEAND -REPLACE UNSTABLE SUBGRADE 60 TN $20.00 $1,200J0 0__ SUB8RADEOTABNLIZAT0N U OY $25.00 $0.00 7 SODDING 40 SY $2.00 $80.00 _ 8 JET EXISTING SANITARY SEWER 1130 LF $1J5 $1,977.50 g CONSTRUCT CURB RAMP 80 8F $13.00 A1,040.00 lU CONSTRUCT DETECTABLE WARNING PANEL 15 SF $25.00 $400.00 ll CONSTRUCT§"PCCSIDEWALK 27 8F �S.UO $185.00 12 REMOVE EXISTING SIDEWALK 27 SF A2.00 $54.00 SUBTOTAL,PHASE} $83,595.50 � PNASEQ REMOVE EXISTING PCC PAVING AND REPLACE WITH 0"PCO / 771 Sy PAVING $58.00 $44.718.00 ' 2 REMOVE AND REPLACE CURB AND GUTTER O LF ' $26.00 $0.00 3 SAW-CUT PAVEMENT 87.5 LF $5.00 A437.50 4 SUB8RADEPREPARAT|ON 771 SY $1.75 $1,349.25 / S REMOVEA| DnPPLAC| /VO[A| .E !| 8G |A 'E O TN $20.00 $0.00 .. Legacy c �� y Engineer's Estimate No.1 —Final Paving Reconstruction 2020 S.I.D.No.564(Wood Valley) Job No, 0110010.90-387 March 24,2021 Page 2 ITEM APPROXIMATE UNIT NO. DESCRIPTION QUANTITY PRICE AMOUNT 6 SUBGRADE STABILIZATION • 0 CY $25.00 $0.00 7 SODDING 0 SY $2.00 $0.00 8 JET EXISTING SANITARY SEWER 600 LF $1.75 $1,050.00 SUBTOTAL,PHASE II $47,55435 TOTAL ESTIMATE WORK COMPLETED • $131,151.25 LESS AMOUNT PREVIOUSLY PAID $0,00 AMOUNT DUE CONTRACTOR $1 31,151.25 Engineer's Estimate No.1 —Final Paving Reconstruction 2020 S.I.D.No.554(Wood Valley) Job No.0110010.90.387 March 24,2021 Page 3 • Chairman and Board of Trustees Sanitary and Improvement District No.554 of Douglas County,Nebraska c/o Mr.John Fullenkamp,Attorney Fullenkamp Jobeun Johnson&Beller,LLP 11440 West Center Road,Ste C Omaha,NE 68144 This is the Final Estim ate of the work completed on the above referenced project. The undersigned Contractor certifies to the best of their knowledge,information and belief,the Work covered by this Application for Payment has been completed in accordance with the Contract Documents, all amounts have been paid by them for Work for which previous Certificates for Payment were issued and payments received from.Owner,and current payment shown here is now due. CONTRACTOR: N L&L CONCRETE,INC BY: DATE: y- In accordance with the Contract. Documents, based on on-site observations and the data comprising the above application, the Engineer hereby recommends to the Owner that payment be remitted to the Contractor in the amount shown below. Amount recommended: $131,151.25 LAMP RYNEARSON BY: DATE: 04/12/2021 Dave T.Mcivor,P.E. Senior Construction Engineer dg\L:\Engineering\0110010.90\ADMIN\PaveRecon2020\EST 1 Final 210324,docx Trustees: Nathan Laflair— Chairman / Compliance Officer Andrew (Drew) Neneman - Clerk Gabriel Martinez Mark Mefford Jeff Casavant Valuation 2020/21: $120,998,370 ($3,467,130 -growth) General. Fund $399,295.00 - $0.330000 Bond Fund $483,995.00 - $0.400002 Total $883,290.00 - $0.730002 AGENDA Sanitary and Improvement District No. 554 (Wood Valley) of Douglas County, Nebraska; Meeting to be held May 20, 2021: 1. Call to Order and Roll Call. 2. Present Open Meetings Act. 3. Present Representation letter for year ended June 30, 2021, from Awerkamp, Goodnight, Schwaller & Nelson, P.C., accountants for the District. 4. Call to the attention Jeff Casavant a property owner within the District notified the attorney's office and is interested in serving on the Board of Trustees. 5. Call attention to the fact that it is necessary to cancel Construction Fund Warrant No. 2498 in the amount of $10,000.00, Warrant No. 2499 in the amount of$410.00, Warrant No. 2500 in the amount of $10,000.00, and Warrant No. 2501 in the amount of$2,495.00 issued to CDS Enterprises issued at the meeting held on March 31, 2021. 5. Ratify payment made from the General Fund Account prior to this meeting as follows: a) Warrant No. 2506 for$22,905.00 payable to CDS Enterprise, LLC for cleaning out and converting temporary water quality pond in connection with Water Quality Pond Conversion, Phase 1 & Phase 2. $22,905.00 6. Present statements, vote on and approve payment from the General Fund Account of the District for the following: a) Omaha Public Power District for street lighting (Account No. 5310617117). $5,255.00 b) Lamp Rynearson for engineering services #0000127 - $3,873.78 #0000128 - $3,593.59 7,467.37 c) Trekk Design Group for annual sewer jetting (#21-000236). 3,381.60 d) Core Bank for Administrative Fees (#53045). 573.85 e) Royal Lawns Inc., for mulching, seeding, matting, and filling in a silt pond (#7539). 8,110.00 Total Issued: $24,787.82 7. Present statements, vote on and approve payment from the Construction Fund Account of the District for the following: a) NL & L Concrete, Inc., for Pay Estimate No. 1/final in connection with Paving Reconstruction 2020. $131,151.25 8. Various other items pertaining to the District.