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2022-11-17 SID 585 Minutes CERTIFICATE The undersigned hereby certify that they are the Chairperson and Clerk of Sanitary and Improvement District Number 585 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. Advanced 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. Advanced 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 advanced 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 17th day of November,2022. Al— Jaim arez-Delgado,Chairman A i uare - o,Clerk MINUTES OF THE MEETING OF THE BOARD OF TRUSTEES OF SANITARY AND IMPROVEMENT DISTRICT NO. 585 OF DOUGLAS COUNTY, NEBRASKA HELD ON NOVEMBER 17, 2022 AT 4:30 P.M. AT 11440 W. CENTER ROAD, OMAHA,NEBRASKA The meeting of the Board of Trustees of Sanitary and Improvement District No. 585 of Douglas County, Nebraska was convened in open and public session at 4:30 p.m. on November 17, 2022 at 11440 W. Center Road, Omaha, Nebraska 68144, and pursuant to the conditions set forth in the Nebraska Open Meetings Act, a copy of which was made available for review to all in attendance at these proceedings, in accordance with State Law. Trustees Thomas Maul, Adrian Suarez-Delgado and Jaime Suarez-Delgado were present at these proceedings. Also present was Larry A. Jobeun of Fullenkamp Jobeun Johnson & Beller, LLP, attorneys on behalf of the District and J.P. Platisha of Bluestem Capital Partners, municipal advisors on behalf of the District. Trustees Josh Cohen and Bill Langdon were absent. Notice of the meeting was given in advance thereof by publication in The Daily Record on November 2 and 9, 2022, 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 Acknowledgement of Receipt of Notice is attached to these minutes. Availability of the agenda was communicated in the published notice and in the notice of 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 of Omaha, Nebraska and the Douglas County Clerk 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 part hereof by this reference. The Board next discussed the snapshot financial report of the District, the same being dated November 16, 2022 and prepared by the District's municipal advisor, Bluestem Capital Partners. The Clerk was then directed to attach a copy of the same to these minutes and by this reference is hereby incorporated. The Chairman then presented the proof of publication in connection with the Resolution of Necessity recommending the District construct the Paving Reconstruction 2022 improvements, the same having been published on November 2 and 9, 2022 in the Daily Record, a paper of general circulation in Douglas County, Nebraska. It was then noted that no one for public appeared in opposition of the above resolution. After discussion the Resolution contained in Exhibit "A" attached hereto and by this reference incorporated herein was duly introduced, seconded and upon a roll call vote of"aye" by the Trustees Adrian Suarez-Delgado, Jaime Suarez-Delgado and Thomas Maul, was unanimously adopted; the Trustees then passed the following resolutions: BE IT RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 585 of Douglas County, Nebraska that the Resolution of Advisability and Necessity for the construction of the 2022 Paving Reconstruction improvements, be and hereby is approved, the same having been preliminarily approved, in form, at the October 18, 2022 meeting of the District. The Chairman next presented the following invoices and statements to be paid out of the General Fund Account of the District: a. Omaha Public Power District for power supply and street lighting $1,868.64 within the District and at lift station(Acct. No. 7514521032). b. Lamp Rynearson& Associates for engineering services relating to $1,221.97 general maintenance of the District and erosion control/reporting (No. 0115104.90—0000063). c. Bluestem Capital Partners for advisory fees on the General Fund $ 77.27 Warrants issued at this meeting (2.5%). Upon motion made, seconded and upon a roll call vote of"aye", the Board four three (3) "ayes" and zero (0) "nay" to approve the payments from the General Fund Account of the District. The Clerk was then directed to attach copies of the invoices to these minutes. After discussion the Resolution contained herein below and by this reference incorporated was duly introduced, seconded and upon a roll call vote of"aye" by the Trustees Adrian Suarez-Delgado, Jaime Suarez-Delgado and Tom Maul, was unanimously adopted: BE IT RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 585 of Douglas County, Nebraska that the Chairman and Clerk be and hereby are authorized and directed to execute and deliver Warrant Nos. 514 through 516, inclusive, of the District, dated the date of this meeting, to the payees, for the following services and in the following amounts, said warrants to draw interest at the rate of 7% per annum, said warrants to be payable from the General Fund Account of the District and to be redeemed no later than three (3) years of the date hereof, being November 17, 2025 (the "General Fund Warrants"), to-wit: a) Warrant No. 514 for $1,868.64 made payable to Omaha Public Power District for power supply and street lighting within the District and at lift station. b) Warrant No. 515 for $1,221.97 made payable to Lamp Rynearson & Associates for engineering services relating to general maintenance of the District and erosion control/reporting. c) Warrant No. 516 for $77.27 made payable to Bluestem Capital Partners for municipal advisory services on General Fund Warrants issued at this meeting. BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 585 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 General Fund Warrants; and, 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. {Remainder of page intentionally left blank; signatures on following page) MINUTES SIGNATURE PAGE FROM THE MEETING OF SANITARY AND IMPROVEMENT DISTRICT NO. 585 OF DOUGLAS COUNTY, NEBRASKA, HELD ON NOVEMBER 17,2022 There being no further business to come before the meeting, the meeting was adjourned. Jaime ar Chairman Adri uarez-Delgado, Clerk ACKNOWLEDGMENT OF RECEIPT OF NOTICE OF MEETING The undersigned Trustees of Sanitary and Improvement District No. 585 of Douglas County, Nebraska do hereby acknowledge receipt of advanced notice of a meeting of the Board of Trustees of said District and that the agenda for such meeting, held at 4:30 p.m. on November 17, 2022 at 11440 West Center Road, Omaha,Nebraska and pursuant to the terms and conditions set forth in the Nebraska Open Meetings Act,is kept continuously current and available for inspection by the public at the office of the District's counsel during normal business hours. DATED this 17"' day of November, 2022. CERTIFICATE The undersigned being Clerk of Sanitary and Improvement District No. 585 of Douglas County,Nebraska("Pier 15")hereby certifies that Notice of meeting of the Board of Trustees of said District held on November 17, 2022, was delivered to the City Clerk of Omaha, Nebraska, via facsimile or electronic mail transmittal, at least seven (7) 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 pursuant to the instructions contained in the notice of meeting given in advance thereof by publication in The Daily Record on November 2 and 9, 2022, 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 Douglas County Clerk, Omaha, Nebraska within thirty (30) days from the date of this meeting. A rian uarez- e ado, Clerk Snapshot Report SID NO. 585 - PIER 15 BLUESTEM , As of November 16,2022 CAPITAL. PARTNERS VALUATION VALUE NET DEBT TO VALUE 2020 $10,837,500.00 17.39% 2021 $14,999,600.00 12.56% 2022 $21,394,800.00 8.81% CASH AND INVESTMENTS AS OF 10/31/2022 GENERAL FUND BOND FUND CASH $8,320.91 $468,057.92 INVESTMENTS $0.00 $0.00 TOTAL CASH AND INVESTMENTS $8,320.91 $468,057.92 SPECIAL ASSESSMENTS AS OF 10/31/2022 DATE OF LEVY LEVIED BALANCE 11/19/2018 $2,020,956.25 $416,439.48 $2,020,956.25 $416,439.48 BONDS OUTSTANDING FISCAL YEAR DATE OF ISSUE ISSUE AMOUNT BALANCE DEBT SERVICE 07/20/2020 $1,350,000.00 $1,350,000.00 $36,400.00 $1,350,000.00 $1,350,000.00 $36,400.00 WARRANTS OUTSTANDING GENERAL FUND BOND FUND 2023 $0.00 $747,244.17 2024 $0.00 $200,247.35 2025 $28,107.10 $216,907.52 2026 $0.00 $242,090.43 2027 $0.00 $12,483.55 $28,107.10 $1,418,973.02 LEVY (FISCAL YEAR 2021-2022) LEVY (FISCAL YEAR 2022-2023). RATE PER$100 NET TAX REVS RATE PER$100 NET TAX REVS BOND FUND $0.0000 $0.00 BOND FUND $0.5000 $104,834.52 GENERAL FUND $0.9000 $132,296.47 GENERAL FUND $0.4000 $83,867.62 TOTAL LEVY $0.9000 TOTAL LEVY $0.9000 1414 N.205th St.,Ste. 1 • Omaha,NE 68022 • 402-391-7977 11/16/2022 9:59 Member FINRA/SIPC Page 1 of 6 Sources and Uses of Funds SID NO. 585 - PIER 15 cBLUESTEM July 1 2022 to June 30 2023 is RITAL PARTNERS CASH AND INVESTMENTS BEGINNING OF PERIOD GENERAL FUND BOND FUND CASH $2,408.28 $307,655.98 INVESTMENTS $0.00 $0.00 TOTAL CASH AND INVESTMENTS $2,408.28 $307,655.98 SOURCES OF FUNDS REAL PROPERTY TAXES 21-22 $53,598.76 $0.00 INT ON REAL PROPERTY TAXES 21-22 $162.54 $0.00 MOTOR VEH PRO RATE ALLOCATION $40.15 $0.00 SA MISCELLANEOUS $0.00 $182,246.88 TOTAL SOURCES OF FUNDS $53,801.45 $182,246.88 USES OF FUNDS WARRANTS PAID ($46,813.59) $0.00 REGISTERED BOND $0.00 ($18,200.00) TRES COMMISSION DISTR-TAXES ($1,075.23) ($3,644.94) TOTAL USES OF FUNDS ($47,888.82) ($21,844.94) CHANGE IN CASH AND INVESTMENTS $5,912.63 $160,401.94 CASH AND INVESTMENTS END OF PERIOD $8,320.91 $468,057.92 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 11/16/2022 9:59 Member FINRA/SIPC Page 2 of 6 Statement of Activities SID NO. 585 - PIER 15 BLUESTEM • July 2022 to June 2023 CA R I T A L R A R TN 614 S Current Year July 2022 to June 2023 GENERAL FUND BOND FUND REVENUES TOTAL REVENUES - $53,801.45 $182,246.88 EXPENDITURES ACCOUNTING-BOOKKEEPING $3,250.00 $0.00 ENGINEERING $5,809.41 $0.00 FINANCIAL ADVISORY FEES $10,500.00 $10,894.80 INSURANCE $3,335.00 $0.00 LEGAL EXPENSES-SID ATTORNEY $13,820.78 $0.00 PAYING AGENT&REGISTRAR FEES $0.00 $550.00 STREET CLEANING $350.00 $0.00 TRES COMMISSION DISTR-TAXES $1,075.23 $3,644.94 UTILITIES EXPENSE-ELECTRICAL $33,433.15 $0.00 WARRANT STRUCTURING FEES $92.35 $13.75 TOTAL EXPENDITURES $71,665.92 $15,103.49 REVENUES OVER EXPENDITURES (EXPENDITURES OVER REVENUES) ($17,864.47) $167,143.39 Note:Statement of Activities does not reflect the bond payments nor interest on warrant redemptions. 1414 N.205th St.,Ste. 1 • Omaha,NE 68022 • 402-391-7977 11/16/2022 9:59 Member FINRA/SIPC Page 3 of 6 Statement of Activities SID NO. 585 - PIER 15 C QLUESTEM July 2021 to June 2022 A P I T A L, PARTNERS Previous Year July 2021 to June 2022 Previous Year July 2020 to June 2021 GENERAL FUND BOND FUND GENERAL FUND BOND FUND REVENUES TOTAL REVENUES $121,204.63 $504,804.24 $89,291.54 $454,412.72 EXPENDITURES Accounting-Bookkeeping $7,580.00 $0.00 $6,470.00 $0.00 Acquisition:Outlots $0.00 $0.00 $0.00 $43,425.00 Bond Counsel $0.00 $0.00 $0.00 $5,231.32 Dissemination Agent Fees $250.00 $0.00 $0.00 $475.14 Electrical $0.00 $0.00 $0.00 $24,375.00 Engineering $12,272.68 $0.00 $11,351.54 $0.00 Erosion Control $5,467.10 $0.00 $3,427.98 $0.00 Financial Advisory Fees $10,500.00 $4,499.60 $10,500.00 $337.50 Green Area Maintenance $0.00 $0.00 $7,200.00 $0.00 Insurance $0.00 $0.00 $7,395.00 $0.00 Legal Expenses-SID Attorney $12,642.28 $3,000.00 $6,406.50 $3,390.00 Paving(External) $0.00 $150,000.00 $0.00 $0.00 Paying Agent&Registrar Fees $1,500.00 $1,500.00 $1,723.85 $1,147.70 PROFESSIONAL FEES-OTHER $0.00 $0.00 $0.00 $66,450.00 Sanitary Sewer Maintenance $2,100.00 $0.00 $0.00 $0.00 Street Cleaning $0.00 $0.00 $350.00 $0.00 TRES COMMISSION DISTR-TAXES $2,319.24 $10,096.09 $1,713.96 $9,088.26 Warrant Structuring Fees $720.51 $3,862.50 $1,108.13 $1,871.67 TOTAL EXPENDITURES $55,351.81 $172,958.19 $57,646.96 $155,791.59 REVENUES OVER EXPENDITURES (EXPENDITURES OVER REVENUES). $65,852.82 $331,846.05 $31,644.58 $298,621.13 Note:Statement of Activities does not reflect the bond payments nor interest on warrant redemptions. 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 11/16/2022 9:59 Member FINRA/SIPC Page 4 of 6 Warrant Issuance Report (By Category) SID No. 585 - PIER 15 BLUESTEM July 1,2022-June 30,2023 CAPITAL PARTNERS ACCOUNTING - BOOKKEEPING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 502 09/15/2022 Lutz&Company $3,250.00 $3,250.00 100% $3,250.00 ENGINEERING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 501 09/15/2022 Lamp Rynearson $3,983.87 $3,983.87 100% GF 511 10/18/2022 Lamp Rynearson $1,825.54 $1,825.54 100% $5,809.41 FINANCIAL ADVISORY FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 509 09/15/2022 Bluestem Capital Partners $10,894.80 $10,894.80 100% GF 506 09/15/2022 Bluestem Capital Partners $10,500.00 $10,500.00 100% $21,394.80 INSURANCE EXPENSE WARRANT TYPE WARRANT It ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 503 09/15/2022 Chastain Otis $3,335.00 $3,335.00 100% $3,335.00 LEGAL EXPENSES-SID ATTORNEY EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 505 09/15/2022 Fullenkamp,Jobeun,Johnson&Beller $13,820.78 $13,820.78 100% $13,820.78 PAYING AGENT& REGISTRAR FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 507 09/15/2022 UMB Bank $550.00 $550.00 100% $550.00 STREET CLEANING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 504 09/15/2022 Clean Sweep Commercial $350.00 $350.00 100% 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 11/16/2022 9:59 Member FINRA/SIPC Page 5 of 6 Warrant Issuance Report (By Category) SID No. 585 - PIER 15 BLUESTEM July 1,2022-June 30,2023 c I T A ra T N e r� s STREET CLEANING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE $350.00 UTILITIES EXPENSE- ELECTRICAL EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 500 09/15/2022 Omaha Public Power District $31,564.72 $31,564.72 100% GF 510 10/18/2022 Omaha Public Power District $1,868.43 $1,868.43 100% $33,433.15 WARRANT STRUCTURING FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 508 09/15/2022 Bluestem Capital Partners $13.75 $13.75 100% GF 512 10/18/2022 Bluestem Capital Partners $92.35 $92.35 100% $106.10 TOTAL FOR PIER 15 $82,049.24 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 11/16/2022 9:59 Member FINRA/SIPC Page 6 of 6 Lutz MIND WHAT MATTERS July 25, 2022 Board of Trustees Sanitary and Improvement District No. 585 of Douglas County, Nebraska This letter is intended to communicate certain matters related to the planned scope and timing of our audit of the financial statements of Sanitary and Improvement District No. 585 of Douglas County, Nebraska (the District) as of and for the year ended June 30, 2022. Communication Effective two-way communication between our Firm and the Board of Trustees is important to understanding matters related to the audit and in developing a constructive working relationship. Your insights may assist us in understanding the District and its environment, in identifying appropriate sources of audit evidence, and in providing information about specific transactions or events. We will discuss with you your oversight of the effectiveness of internal control and any areas where you request additional procedures to be undertaken. We expect that you will timely communicate with us any matters you consider relevant to the audit. Such matters might include strategic decisions that may significantly affect the nature, timing, and extent of audit procedures, your suspicion or detection of fraud, or any concerns you may have about the integrity or competence of senior management. We will timely communicate to you any fraud involving senior management and other fraud that causes a material misstatement of the financial statements, illegal acts that come to our attention (unless they are clearly inconsequential), and disagreements with management and other serious difficulties encountered in performing the audit. We also will communicate to you and to management any significant deficiencies or material weaknesses in internal control that become known to us during the course of the audit. Other matters arising from the audit that are, in our professional judgment, significant and relevant to you in your oversight of the financial reporting process will be communicated to you in writing after the audit. Independence Our independence policies and procedures are designed to provide reasonable assurance that our firm and its personnel comply with applicable professional independence standards. Our policies address financial interests, business and family relationships,and non-audit services that may be thought to bear on independence. For example, without our permission, no partner or professional employee of Lutz & Company, P.C. and its affiliates is permitted to own any direct financial interest or a material indirect financial interest in a client or any affiliates of a client. Also, if an immediate family member or close relative of a partner or professional employee is employed by a client in a key position, the incident must be reported and resolved in accordance with Firm policy. In addition, our policies restrict certain non-audit services that may be provided by Lutz & Company, P.C. and its affiliates and require audit clients to accept certain responsibilities in connection with the provision of permitted non-attest services. LUTZ & COMPANY, PC 13616 CALIFORNIA STREET, SUITE 300, OMAHA, NE 68154-5336 1402.496.8800 I INFOCOLUTZ.US I WWW.LUTZ.US Sanitary and Improvement District No. 585 of Douglas County, Nebraska July 25, 2022 Page 2 The Audit Planning Process Our audit approach places a strong emphasis on obtaining an understanding of how your business functions. This enables us to identify key audit components and tailor our procedures to the unique aspects of your business. The development of a specific audit plan will begin by meeting with you and with management to obtain an understanding of your business objectives, strategies, risks, and performance. As part of obtaining an understanding of your business and its environment, we will obtain an understanding of internal control. We will use this understanding to identify risks of material misstatement, which will provide us with a basis for designing and implementing responses to the assessed risks of material misstatement. We will also obtain an understanding of the users of the financial statements in order to establish an overall materiality level for audit purposes. We will conduct formal discussions among engagement team members to consider how and where your financial statements might be susceptible to material misstatement due to fraud or error. The Concept of Materiality in Planning and Executing the Audit We apply the concept of materiality both in planning and performing the audit, evaluating the effect of identified misstatements on the audit, and the effect of uncorrected misstatements, if any, on the financial statements, and in forming the opinion in our report. Our determination of materiality is a matter of professional judgment and is affected by our perception of the financial information needs of users of the financial statements. We establish performance materiality at an amount less than materiality for the financial statements as a whole to allow for the risk of misstatements that may not be detected by the audit. We use performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further audit procedures. Our assessment of materiality throughout the audit will be based on both quantitative and qualitative considerations. Because of the interaction of quantitative and qualitative considerations, misstatements of a relatively small amount could have a material effect on the current financial statements as well as financial statements of future periods. We will accumulate misstatements identified during the audit, other than those that are clearly trivial. At the end of the audit, we will inform you of all individual unrecorded misstatements aggregated by us in connection with our evaluation of our audit test results. Significant Risks of Material Misstatement Our audit of the financial statements includes the performance of risk assessment procedures in order to identify risks of material misstatement, whether due to fraud or error. As part of these risk assessment procedures, we determine whether any risks identified are a significant risk. A significant risk is an identified and assessed risk of material misstatement that, in our professional judgement, requires special audit consideration. Our Approach to Internal Control Relevant to the Audit Our audit of the financial statements will include obtaining an understanding of internal control sufficient to plan the audit and to determine the nature, timing and extent of audit procedures to be performed. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Our review and understanding of the District's internal control is not undertaken for the purpose of expressing an opinion on the effectiveness of internal control. Timing of the Audit We have scheduled audit work for the months of September through November. The Board of Trustee's adherence timely completion of information used by us in performance of the audit is essential to timely completion of the audit. Sanitary and Improvement District No. 585 of Douglas County,Nebraska July 25, 2022 Page 3 Closing We will be pleased to respond to any questions you have about the foregoing. We appreciate the opportunity to be of service to the District. This communication is intended solely for the information and use of the Board of Trustees and is not intended to be and should not be used by anyone other than these specified parties. Sincerely, LUTZ&COMPANY, P.C. ;a, Shawn A. Wederquist mL1SNN LLE JOHNSON Si B R LLP 'PRE DAILY RECORD - Oh Nebraska OF OMARA Omaha, Center Road JASON W.HUFF,Publisher SANITARY AND NO. PROOF OF PUBLICATION DISTRICT NG,s8EBR WUGV5CWNiY,XE8M51G NonCE IS HEREBY Glued that a UNITED STATES OF AMERICA m or me are of nu:tee of sanha The State of Impmwmem parkt No. 585 o/ Po Nebraska, u lasB8. County will be held 4.10 o m on November District of Nebraska, at�na0 VA Cent for In er Road,owlish. County of Douglas, Nebraska 68144,which meeting Mall be' City of Omaha, Odd In accordance with We Nebraska Meetikept ry:mAnowMy agenda fo;r avai such lable for JASON W.HUFF and/or NIELAUS STEWART public Inspetlloo at the officeor to uIstIR0 counsel a Mq normal Wens hours,the being duly sworn,deposes end say that they are the including the payment of bills and other and esspas m me amen and me consideration the PUBLISHER and/or LEGAL EDITOR and posing or amending one passing the rated,g Resolution,mwlb of THE DAILY RECORD,ofa legaln painted and Omaha, B a BE IT Sanitary RESOLVED thatImrovemee Board dmsex published daily in the English language,having a bona fide paid Of 505o and Improvement Districtcirculationcopies,printed to No. ns err ins that tly, Nebraska in Douglas Coougl' 800 and and determine It is advisable Oateha,in said ComtyoSes e,for more than fifty-two weeks last r'meas,/mom sWnm a PAYg1G'.. worn shall be tnrocm as hrOv:mesh, past[that the printed mtlae hereto attached was published in THE PAWNS 0.I[nss'm,lrnoN 3022 DAILY RECORD.0 Omaha,on November 2 Improvement shall be performed Installation & 9,2022 of reconstruction existing .wimino boendaos emmc . . Including saw-cutting,"novel or"Ring paving,emir and preparation of subgraae Paving with Portland That said Newspaper during that time was regularly published and Cementlaneeaptan%oy be onsdlwd in general circulation in the ofDoua1ae,ap,S ofta4@ and mIworkmatman c considered //+' /(naeenlal rnwal0 in various Ipcntlonmme, r menu. A. GENEPAI NOTARY-Slate Bi Nebraska l PAITON LUN 202 RG a Limymmenoe and swum tube[ MI a the Improvements am m be located I ;�-,. My Uglgor,Es a' 2026 whit Mar IS,sun ses of fwugo:aunty. .e meehta 9th day Of Nebraska. The outer bounded.of the area winds Additional Copies $ o November g�2 v become subject m special assessments may said Impm+ewents, proposed m be Tnea Il 155.64 • J, the same as me otter bzManes W Sanitary: ML e Improvement O,sNR Na 5R5 of fuglas Lary Ile In entin County Nebraska. Smie or Nebraska a Said agreemeent has been reviewed b/ Lamand said engineers have filed en mean or the wlN the amrk of to District,war to the first yubikeeoe orf Ms Resolution,an animate olge tool unu l of sal.Improvement,Inclunng mglneemgf Ices,legal tees,final lees,Interest and other costs,which estimate 6 in the l site of$55,000.00. to rovement We• ware old,Rpte the es wall havt of said e the power be lotus negoaabl bonds Of the PsWG after such impmveom6 have been completed and accepted;said Mods to be called Sanitary end Improvement Olsmel Boor and shall be' payable and bear interest as provided by the' Sictutes of hoard`of Trustees Slate shall r shall asses to the extent W spedel benefit,the cost of suds Improvement upon brownies spmalhi benefited thereby. Si special assessments; which may he Wei open to properties.' tetu. mutAlen co ,be set tea sinking fund for the payment of meant and principal of said bonds.The Otstrin shall also cau to be tided annually a Mx upon Ne. assessed value of all of the taxable property In the o{:ale except intangible property,which together with sale:hang fund derived from ,pedal a.Wrsa-ors soon be sufficient be met payment or the Interest and peindpal or ad- be bonds thethe`�itary and Improv ement evement District The and shall be payable annually In Ifa petition mild. b/propety ratans rengwbs�e vng Iaa majegned er the front footage which may become sebj cltOI assessment for the cost or the improvements arein,Is filed with the Clerk of th' Oksbitt ahnset north `tree(3)Lays before the doe tf the hearing on this Resolution,cols Resolution' shall not be passed SANITARY AND IMPROVEMENT 016TRIC. N0.505 OF WUG AS COUNT',NEERASKA. ' By:saline 5uerezWgado dalrman Adrian LaR'Delgado Clerk 11/2,II/9 INEZ t f E 08117 Your Energy Partner OMNI 1028 ® 411, Page 1 of 3 Omaha Public Power District .� Atx:Sttanber E Dti .pate T ta[AlrOouritt.tt 7514521032 Nov 17,2022 $1,245.69 Customer Name:SID 585 DOUGLAS CO For Customer Service call(402)536-4131. Statement Date:October 28,2022 See back for toll-free number. Billing Information for service address: 16900 CROWN POINT AVE,STLTS Omaha NE Billing Period From 09-29-2022 To 10-28-2022 @29 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 $425.63 $1.17 $450.27 SL94 $163.00 $0.61 $172.61 Sales Tax 23.47 pn�/,^((�� Sales Tax 9.00 2 Pa iJ i7 i 1 UW U 3 Total Charges $622.88 K 3 r4\n 10/ 1 !l Previous Balance eceiv 32,187.53564 v Y` III 22 Payments Received: 10/04/22 31,564.72CR Total Amount Due $1,245.69 Late Payment Charge of$24.91 applies after due date. P14VG UM4 Please return this portion with payment OPPD moves big engines for natural gas generation.Some ways to save energy.Tree-planting tips.See October Outlets. Statement Date:October 28,2022 Amount Paid Account Number :The pate'; Total Amount Due• li 7514521032 Nov 17;2022 $1,245.69 Energy Assistance:Monthly$1 $2 $5 Other$ Late Payment Charge of$24.91 applies after due date. One-Time Contribution$ 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 '1'1'11"1111111"111"111111111111111"111111+11'11111111111 changes on back of this statement SID 585 DOUGLAS CO-PIER 15 %LARRY A JOBEUN 11440 W CENTER RD STE C p0 BOX 3995 Your Energy Partner' OMAHA NE 68144-4421 Aiwa mon arise irsca 514015 OMAHA NE 68103-0995 t. * ®® MIN 1111110111 r y Omaha Public Power District 01751452103210000012456900000127060202211174 Your Energy Partner' 00110 aa MOM 1028 •••••111/ - mme. Page 3 of 3 Omaha Public Power District Account N untor Due Date Tota€Atnount bus 7514521032 Nov 17,2022 $1,245.69 Customer Name:SID 585 DOUGLAS CO Statement Date:October 28,2022 Billing Information for service address: 16900 CROWN POINT AVE,SILTS Omaha NE Billing Period From 09-29-2022 To 10-28-2022 @29 Days Usage Rate Method Number of Price per Fuel and Purchased Total Sub-Total Amount No. Lamps Lamp Current Amount Power Adjustment Usage Amount per Rate SL61 61L211 31 $13.73 $425.63 SL61 1.17 425.63 $450.27 SL94 94000 10 $16.30 $163.00 SL94 0.61 163.00 $172.61 14710 W. Dodge Rd.,Ste.100 LAMP Omaha,NE 68154 RYNEARSON [P]402.496.2 [F]402.496.2730730 LampRynearson.com November 09,2022 Invoice No: 0115104.90-0000063 S.I.D. No. 585 of Douglas Cty- Pier 15 Fullenkamp,Jobeun, Johnson&Beller LLP 11440 West Center Road, Suite C Omaha, NE 68144 Project 0115104.90 Pier 15-SID 585 G.F. Professional Services through October 15,2022 Task 375 Consultations, Meetings&Correspondence Attend Board Meeting Total Labor Billed 192.00 Total Reimbursable Expenses 5.03 Total this Task $197.03 Task 386 Erosion Control Maintenance Routine& Rain Event Inspections, Prepare& Submit Reports Total Labor Billed 851.40 Total Reimbursable Expenses 21.54 Total this Task $872.94 Task 392 Utility Locates 22 Tickets Processed Total Labor Billed 152.00 Total this Task $152.00 Total this Invoice $1,221.97 AGENDA Sanitary and Improvement District No. 585 of Douglas County,Nebraska("Pier 15");Meeting to be held November 17, 2022, at 4:30 p.m. at 11440 W. Center Road, Omaha,Nebraska. esen is«.aw; l = I q Rm..',�--tings Act; Trustee roll call: - , F,Lr Ylo_ 42 Ati-rk - _ me Suarez-De ga.o— hai n - Discuss the following: • Snapshot report (Bluestem Capital Partners); • Engineering matters, generally (LRA); • Other matters before the Board, as deemed necessary. Vote on and approve the Resolution of Necessity recommending the District construct the Paving Reconstruction 2022 improvements,the same having been presented and approved, in form, at the October 18th meeting (published November 2 and 9, 2022 in The Daily Record). 4. Present statements, vote on and approve payment from the General Fund Account of the District for the following: 14 Omaha Public Power District for power supply and street lighting $1,868.64 within the District and at lift station (Acct. No. 7514521032). b. Lamp Rynearson& Associates for engineering services relating to $1,221.97 general maintenance of the District and erosion control/reporting (No. 0115104.90—0000063). Bluestem Capital Partners for advisory fees on the General Fund $ 77.27 Warrants issued at this meeting (2.5%). 5. Any and all business before the Board as deemed necessary; meeting adjourned. T � ' nE � - $ T ti N:. aro;-x. .: ... r ,m x.+.m,.-2e District: SID No. 585— Pier 15 Meeting Date: November 17, 2022 Location: 11440 West Center Road, Omaha, NE Time: 4:30 p.m. lslame (PLEASE RRkNT� . _ ;. to n vx �1q:vNc �cxccc C1...•r c ret_ atuk_— *all attendees to sign this sheet. Page 1 of 1