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.