Friday, November 30, 2018

Lake Cumberland Area Development District

I attended my first meeting with the LCADD in Russell Springs yesterday. Met a lot of great people that I’m looking forward to working with for the next few years!

Having been on the city council for 4 years I’ve had the pleasure of meeting different people  that work for what we around here commonly call the ADD District, formally it is the Lake Cumberland Area Development District (LCADD). Most of that interaction has been through the council regarding grants or loans. And not until recently did I discover what an incredible resource this organization has been to our area in the past, and what an important, and integral, part they play in our future.

Let me give you a quick rundown of what this group of dedicated individuals that work for this agency are doing for us at the moment...

From their website, “The Community and Economic Development Department staff provides project planning, technical assistance, financial packaging, grant application preparation and administrative services to all units of local government within the 10-county area. These services are also available to non-profit organizations within the area and to private, for-profit businesses with plans to locate or expand, creating jobs and investing
private capital.

I bolded and italicized that last sentence of the description for a reason. Not only do they go beyond the call of duty for cities and counties in their region, but also assist private, for-profit businesses. Want to locate a business here? Or expand your business? Are you creating jobs and investing your money into your business endeavor? The LCADD can help you! Reach out and talk to some there, and they will let you know if you qualify for any of their services. Their website is

Ms. Judy Hachey is a Community Development Specialist for the LCADD. Judy has helped us search for, and then write, grant proposals in the past, and is currently working on our application for a CBDG (Community Development Block Grant) grant and low interest loan to assist in the funding of a multi-million dollar sewer plant project that we will undertake in the next year or so. She does a great job!

The LCADD also funds the Cumberland County Senior Citizen Center. From the website, “The Senior Services Department provides and coordinates responsive programs and services which enhance the dignity, support independence and offer stimulating and meaningful opportunities for adults 60 years of age and older.

Department staff operate a Central Kitchen which provides nutritious meals daily to 10 senior centers within LCADD’s service area. Department staff also manage all 10 senior centers, which are multi-purpose community facilities that serve as the focal points for delivery of all services to the elderly, including escort, transportation, information and assistance, outreach, telephone reassurance, visiting reassurance, congregate meals and home-delivered meals.”

One of the most exciting things we have at our Senior Center is the ability for video conferencing. Do you have a loved one in the military that you’d like to see during this holiday season? The LCADD can make it happen with state of the art technology right here in Burkesville! And it doesn’t have to be a military family member, it could be a relative you’d like to see, or even a business meeting that you need to attend.

Our center is located on Upper River Street across from City Hall. Call Tina Capshaw at 270-864-2275 for information on meals, transportation, fellowship and more!

There are so many more programs that the LCADD offers to communities and individuals. Remember, their website is

The Workforce part of the organization provides employment services to the community. Need a job, or training? They can probably help. I do know the city will be utilizing workers from the WIOA as seasonal employees at some point in the near future. That’s free labor for the city! It is available, and we are going to take advantage of the opportunity!

From their website, “The Workforce Development Department at LCADD implements the Workforce Investment and Opportunity Act (WIOA). Department employees provide employment services to adults, youth, dislocated workers and trade-affected workers at One-Stop Career Centers and affiliate sites located within LCADD’s 10-county area, plus Rockcastle, Laurel and Whitley counties. Employees who staff the centers offer a range of services from basic employment assistance to intensive career planning and assessment to training opportunities and job placement.”

The meeting yesterday was a pleasure to attend. The members made me feel very welcome, with everyone showing support for our community and offering to help in any way they can. It was mentioned that of the 10 counties in the LCADD region, there are 4 new County Judge Executives and 9 new Mayors of the fourteen cities represented. That’s a lot of new faces for this organization, but better than that, that means a lot of new ideas for our region. And that’s what we need. 

The entirety of rural America, not just south central Kentucky, needs to think differently than in the past. A lot of the old ideas and ways of doing things simply don’t work today. To find a way out of the economic slide that’s happening outside the metropolitan areas is going to take more than one person and one idea. It’s going to take groups people with a passion for their communities to solve the problems we are all facing.

Every small, rural town you travel through has empty buildings somewhere in their midst. Some sit idly by and waste away until there is hardly no chance of remodeling. There are many reasons a property might sit undeveloped, empty, or to the point of dilapidation.

One of those reasons is the fear of running into a contamination, pollution or ecological problems that would make the property a financial liability instead of an asset. If you have a commercial property like this, such as an old service station, industrial site, or even an old building that you think has asbestos or lead paint present, you now have a chance to get that problem take care of for FREE!

The Lake Cumberland Area Development District was recently awarded a $300,000 EPA Brownfields Assessment grant. A Brownfield is a vacant or underutilized property that may have environmental issues, such as petroleum, lead paint, asbestos, meth contamination, etc., which hinders the property’s redevelopment. This grant will be used to identify potential Brownfield sites, conduct Phase I environmental assessments, Phase II assessments as needed, and create remediation plans that will include cost estimates.

For more information contact the LCADD. All contact info is on their website,

I’ll be updating about these and various topics, so keep an eye out for more posts.

Thanks for reading.

Sunday, November 25, 2018

Help Wanted: Driver Helpers at UPS

Need work? UPS is hiring seasonal Driver Helpers for the holidays!

Follow the link to apply!

Full Time
Burkesville, Kentucky
Facility: Burkesville
Zip Code: 42717

UPS is hiring individuals to work as temporary, seasonal Driver Helpers. This is a physical, fast-paced, outdoor position that involves continual lifting, lowering and carrying packages that typically weigh 25 - 35 lbs. and may weigh up to 70 lbs. It requires excellent customer contact skills and a lot of walking.

As a Driver Helper you will not drive the delivery vehicle but assist the driver in the delivery of packages.

Driver Helpers usually meet the UPS driver at a mutually agreed upon time and location each weekday. Workdays can vary (Monday – Friday) or (Tuesday – Saturday) depending on the building needs. Hours vary but usually begin after 8:00 a.m. and end before 8:00 p.m. Driver Helpers must comply with UPS appearance guidelines.

Driver Helper seasonal opportunities are typically between the Thanksgiving and Christmas holiday time period.

This job posting includes information about the minimum qualifications (including the UPS Uniform and Personal Appearance Guidelines), locations, shifts, and operations within the locations which may consider my application. An applicant or employee may request an exception or change to, or an accommodation of, any condition of employment (including the UPS Uniform and Personal Appearance Guidelines) because of a sincerely held religious belief or practice.

Saturday, November 24, 2018

"What are you going to do first?"

I had never really considered myself a politician. Even after being elected to the city council for two terms. I just knew I wanted to help our community, and being on the city council was one way I thought I might be able to do that. During both of those earlier races I didn't go out knocking on doors, or sit down with a lot of people trying to convince them that I was the person for the job. But this election season we just finished was a horse of a much different color.

I've always had my own opinions about how I thought things should be done, just like everyone else. The last year taught me a lot about how to run a campaign, and how to try and explain my message and my plans, my hopes and dreams even, for Burkesville and Cumberland County.

One of the questions I now get asked on a daily basis is, What are you going to do first? Since I don't take office for another month I should have a little time to figure it out. I'm not official yet, but that doesn't mean the work shouldn't start sooner than that. 

I just finished setting up a one page sheet of information that will be available at City Hall for prospective business owners. If someone comes into town and asks, What do I need to do to open a business in Burkesville? The bulk of that information is on one sheet of paper, and will also be available on the website soon. It includes where to get a business license, tax information (all pertinent and the contact information), building permits and zoning info, how to get a federal EIN number and the Kentucky Sales and Use Tax info. It has addresses, websites, and all contact info for those entities, and also the utilitiy companies, real estate businesses, insurance and accountants, and the local banking institutions.

The goal is to make it easy to get the important information to the people that want and need it. The goal is also to make it relatively simple to start your business here. I feel if someone comes into town and asks for that information and we can't hand them a sheet of paper, or point them to our website, then we have failed.

I want to make it easy for a business to open in Burkesville. 

So that's what I'm doing first. Working on other things also. More about that, and my vision for Burkesville, in upcoming posts.

Thanks for reading.

Thursday, November 22, 2018

Happy Thanksgiving!

Every year at this time we all give thanks for the many different blessings in our lives. We all also know that we should give thanks for these things every day, not just single them out one day of the year. This year has been a roller coaster ride in my family, and I won’t bore you with all the details, but I will touch upon just a few while I have your attention.

This year we saw the two precious toddler children that had been living with us for two years, leave our home, and transition back into the home of their mother. This year we said goodbye to my dear parents who just couldn’t live without each other. And this past month we said goodbye to our dog. I hesitate to call her that because she was much more than a dog, she was truly a member of our family. The holiday season is much different this year than last.

This year saw me file, and campaign, for County Judge Executive, and saw me lose that race. But, being a glutton for punishment, I then filed to run for the office of Mayor. And this time I came out on top!

I am so thankful for everyone in my life, my family, friends, and this entire community. 

We are a resilient bunch of people here in Cumberland County. Our ancestors forged out a life upon this land that was then wild and dangerous. They endured hardships that we cannot imagine. And even though 200+ years have passed, with incredible changes made that could not have been foreseen, we still have hardships we have to live with on a daily basis. I believe it is our duty, as elected local officials, and members of the community, to make an effort to alleviate those hardships as best we can. 

As Mayor I believe our mission should be to improve the quality of life for all residents of the city of Burkesville. And Cumberland County for that matter.

I haven’t taken office yet, that comes in January, but I am very excited about getting to work and seeing what the future holds for Burkesville and the citizens of our county.

Thank you so much!! 
Happy Thanksgiving!!

Tuesday, November 20, 2018

Did you say utes?

Did you say utes?

Well, yes, that’s how Joe Pesci said it in My Cousin Vinny. One of my favorite movies, that centers around two young men (utes = youths) that are driving to college and get mistaken for killers on their way through Alabama. These two men are doing what a lot of other people their age do. They leave home in search of adventure. Whether that be in form of travel, education, or the never ending exploration of the world immediately around them. 

Burkesville and Cumberland County have seen our share of young people leave home after high school and end up making their lives somewhere other than their hometown. This phenomenon is not just happening here in south central Kentucky, it’s happening nationwide. Rural America, and the small towns that make it up, are slowly dwindling. Our young people leave and never come back to live. The excuses are valid for this though. Employment with benefits, social life, amenities of the larger cities. The same thing was happening here back in the 1950’s and ‘60’s when the big factories opened in northern cities. Lots of young people left Cumberland County to move north for the good paying jobs. I have worked at the Cumberland County News for many years now and have seen just how many subscriptions go to Indiana and Ohio and Illinois. I also see some of these folks returning back to their hometown AFTER retirement.

What this out-migration does to our community is that it makes the people who stay, older and poorer. Our population’s median age keeps rising. So what do we do? That’s the question everyone, from local officials across the nation to the top folks in the federal government, are trying to figure out.

I’d like to mention a couple of things that I think we shouldn’t do if we want a younger generation to flourish here. 

We need to stop ignoring our youth.

And we need to stop talking them out of coming back after college.

I know some of you are saying what in the world are you talking about. This is simple, and I have been guilty of it myself over the years. I heard it growing up, and most kids have; all their lives. “There’s nothing here, and never will be.” “If you want to do anything with your life you have to leave Burkesville.” “You can’t make a living farming anymore.” “This town is dying.”

Who in their right minds would want to come back after having those thoughts and negative connotations constantly berating you most of your young life? It gets in their heads. So when some finally get the opportunity to leave, either for jobs or school, those thoughts are still there. Why SHOULD I go back? There’s nothing there for me. “But son, don’t you want to take over the family farm?” “No, Dad. You told me all my life that you can’t make a living at it.”

Here is where we can change at least one thing. We need to stand up for our communities, and be proud of who we are and where we come from. We need to emphasize that “staying” in our hometown is a positive thing! And moving back, to work and raise a family here, is a wise choice that will benefit both the family and the community. But how, with a clear conscious, can we say it’s the right choice for our kids? Because THEY are the ones that can make the most change in our future!

We need to foster opportunities for youth, such as mentorships, apprenticeships, and job opportunities that will make our town more attractive to them, and make it a more economically stable place to settle down. We need to encourage career options that don’t depend solely on a college education. If you look at some nearby cities you can see that having a trade, such as welding or electrical training, have not only supplied jobs to those people seeking work, but also have brought businesses to those towns. The more we train our young people, the more they in turn will help benefit our society as a whole.

To accomplish this we have to have a concept of where our town is going. Of where we want it to go. What is our business model? An assembly plant of 200 new jobs would be great. But a place for the people to live would have to come first. We have to prioritize. Affordable housing, employment, and training should all be at the forefront of our efforts to attract younger people to come back to their hometown, and entice others to relocate here.

We have other amenities that will also help in our efforts to get the youth to live and work here. Dale Hollow Lake attracts people from all over the country. And outdoors activities are one reason younger folks migrate to an area. That and schools, social gathering places, and a safe, clean environment are among the things young families are seeking.

Our young people are now our most precious declining resource. We need to create new sorts of conservation efforts to invest more efficiently in them. Their futures — as parents, workers, homeowners, voters, and taxpayers — are critical for our town’s survival.

It’s obvious that there are no easy solutions ahead. But one thing is certain... Unless we can begin convincing some of these young people to stay, to move in, or to move back, we won’t get the chance to find those solutions.

I have many more thoughts and ideas regarding this issue. Look for those in an upcoming post.

Friday, November 16, 2018

Why Shop Local?

Why Shop Local?

To ensure the success of any community, strong economic principals need to be front and center. The circulation and growth of money within the community is vital to the survival and prosperity of the community itself. So to have a strong economic foundation we need to make sure more money comes into the community than leaves. The more money that is spent outside of Burkesville, and Cumberland County, will result in reduced economic activity and that will eventually weaken and kill our entire community.

Every chamber of commerce in every city or town preaches to shop locally. And for good reason. Studies show that every dollar spent locally will touch an average of seven hands within the community before it leaves. So, there is a multiplier effect of seven for locally spent money. That helps us grow. And, the more local the business the more of a multiplier effect. Local business owners are more likely to spend locally, while corporate businesses will take most of the money they make and send it to a corporate office somewhere else. Shopping locally creates jobs and wealth for Burkesville. So why do we shop elsewhere so often?

In this area there are a couple of reasons that stand out. Groceries and gas. Houchens and IGA have had a stronghold on our groceries here for a long time. Both owned by the same corporation, with the same prices and sales. This has led to a lot of people shopping out of town for their food and supplies. The same with gas, although I think this is a secondary reaction to the groceries. It’s hard to drive 35 miles to Glasgow for cheaper fuel when you are burning fuel to get there and back. BUT, when you are already shopping out of town for something else, it’s easy to stop and fill up in the neighboring town. And you most likely don’t just purchase groceries and gas while out and about. You might stop somewhere to eat lunch or supper. Maybe do some clothes shopping, or get a quick oil change. Maybe you go by and pick up something for your home or yard. Do you see where this is going?

It is vitally essential (the importance makes the redundancy acceptable in this case) to shop local as much as humanly possible!!

Have you ever been part of a morning coffee session group at some place around town? There is always talk about businesses, new and closed. When a new business opens in town, the owners are putting in their life savings hoping to make some money and help grow the community. But instead of propping that new business up, a lot of the time you will hear the negative comments like, “What are they thinking?” “That will never go over here.” “Why would anybody shop there?” And so on. From these simple comments come the rumors about the place. Poor service. High prices. Already going broke. The owner’s a jerk. So what happens? It’s hard to get anyone to come in and find out what a great business you have for themselves. If the business fails, you’ll hear a hundred I told you so’s.

If the business makes it past that first crucial step and becomes successful, well, that’s when jealously sets in with some people. Not everybody, mind you. But it’s only natural that this happens with some people. Jealousy is an evil trait. It’s destructive, harmful and irrational. But it lives. If you are jealous of the success that the business owner has accomplished, and refuse to shop there because of the house they just bought, or their new car, you are spreading this to other members of the community for the sole purpose of trying to hurt those people’s business. That is not only wrong, but also a horrible thing to do to your community. So eventually people stop shopping there, and you’ll be happy, or not.

Either way, after the businesses fail to make it you’ll hear the comments about how we can’t ever have anything in this town. It’s going to dry up and blow away.

Does it have to be this way? NO!

I think it’s not only important for the chamber to preach the Shop Local motto, but it’s equally important that the local business owners give people a reason to shop locally. To get those loyal local customers we must give them a reason to come in and come back. 

Business owners can help in a variety of ways to keep that relationship with their customers alive. Like cleaning up, beautifying, painting, decorating, etc. Just a warm smile might help. Or asking about their family and being genuinely attentive to them and what they have to say. It’s important to show appreciation and understanding. It helps you grow together instead of apart.

Small Business Saturday is coming on November 24th, 2018. That is always a great day to shop locally. And I hope to see the town busy that day with eager shoppers and grateful owners.

But I think you can see from what I’ve written here in this post, that shopping local shouldn’t be about one or two days a year. It should be thought about every day. And practiced every day.

Thursday, November 15, 2018

Our Welcome Mat

"Your Main Street is the welcome mat to your community."
A friend told me this quote and I thought it was great. I've said for a long time that one of the best ways we are going to attract more businesses, more residents, and more tourists, is to make our town inviting.
There are many ways we can try to accomplish this, including revitalization grants (which I'm researching), or working with a list of what needs to be done, starting with the smallest job and working our way up, or giving tax incentives or reductions for businesses that invest to beautify their Main Street assets. It's possible to even start a business co-op that might be able to purchase buildings, renovate, and then sell to new business owners.
These are just a few of the ideas I have on this one subject. Let's attract new businesses and new residents!

Cost Analysis of Fast Food Restaurants

One of my priorities is seeking out and recruiting new businesses.
I have been asked many times about the possibility of getting fast food restaurants in Burkesville. Can I PROMISE to bring in a McDonalds? I wish I could. But I CAN promise to try my hardest to get more options than we currently have. For any new business, we need investors.
Here are a few fast food restaurants, and the costs to open one.

Taco Bell: $1.2 million to $2.5 million
Minimum net worth: $1.5 million
Minimum liquid assets: $750,000
Franchise fee: $45,000
Royalty fee: 5.5% of gross sales

Wendy’s: $2 million to $3.5 million
Minimum net worth: $5 million for new multi-unit franchisees or franchisee groups
Minimum liquid assets: $2 million
Franchise fee: $40,000 per restaurant
Royalty fee: 4% of gross sales
Advertising fee: 4% of gross sales

KFC: $1.3 million to $2.5 million*
Minimum net worth: $1.5 million
Minimum liquid assets: $750,000
Franchise fee: $45,000
Service fee: 4% of gross sales
Advertising fee: 5% of gross sales

McDonald’s: $955,708 to $2.3 million
Minimum liquid assets: $750,000
Franchise fee: $45,000
Service fee: 4% of gross sales

Chick-fil-A, on the other hand, pays for all startup costs—including real estate, restaurant construction, and equipment.
In turn, the company leases everything to its franchisees for an ongoing fee equal to 15 percent of sales plus 50 percent of pretax profit remaining, Get that? 15% of all sales, and half of your pre-tax profit, forever.

Of course, all of these restaurants would do their own study to see if it is feasible to open a business here by looking at the workforce available, the population, average individual income, etc.
This doesn't mean we can't have more options, it just means that we have to recruit harder and up our salesmanship of our town.

New Opportunity Zone in Cumberland County

Back in April of this year, the IRS announced Opportunity Zones that were created in all 50 states. In Kentucky they designated 144 sites in 84 counties. Part of Cumberland County, including part of Burkesville, was designated an Opportunity Zone. Yesterday, October 19th, the IRS released proposed guidance on these zones and how it will help investors.
To answer a couple of basic questions...
What is an Opportunity Zone? “Opportunity Zones are an economic development tool—that is, they are designed to spur economic development and job creation in distressed communities.”
How do Opportunity Zones spur economic development? “Opportunity Zones are designed to spur economic development by providing tax benefits to investors. First, investors can defer tax on any prior gains invested in a Qualified Opportunity Fund (QOF) until the earlier of the date on which the investment in a QOF is sold or exchanged, or December 31, 2026. If the QOF investment is held for longer than 5 years, there is a 10% exclusion of the deferred gain. If held for more than 7 years, the 10% becomes 15%. Second, if the investor holds the investment in the Opportunity Fund for at least ten years, the investor is eligible for an increase in basis of the QOF investment equal to its fair market value on the date that the QOF investment is sold or exchanged.”
This is an important piece of information for us here in Burkesville, as it will aid in the recruitment of businesses for our town and county. Here’s how the IRS proposes this will work (the abbreviated version);
“Among other things, the proposed regulations clarify what capital gains qualify for tax deferral, which taxpayers and investments are eligible, and the parameters for Opportunity Funds – investment vehicles set up as either a partnership or corporation to invest in eligible property located in a qualified Opportunity Zone. While Opportunity Zones retain that designation for 10 years, the proposed regulations would allow investors to hold their investments in Opportunity Funds through 2047 without losing their tax benefits.”
So, to bring that down a notch into layman terms... If you sold stocks, property, business, etc. and had a Capital Gain that you will have to pay taxes on, all you need to do is invest a recognized gain in a Qualified Opportunity Fund and elect to defer the tax on that gain.
So for those people that don’t want to pay the taxes on their profit for whatever they sold and are willing to invest in our community, they can set up an LLC, corporation or partnership, and submit a form with their taxes which will create for them a Qualified Opportunity Fund. This fund is how they will use their capital gain (all, or just part of the gain) to invest in property and businesses for Burkesville and Cumberland County.
This could help us in many ways!

Help Wanted - Census Jobs

I know lots of folks are always looking for work, and this is a great opportunity for a temporary job that will be coming up in 2019 in this area, state and nationwide. The U.S. Census Bureau is recruiting people to work in various positions for the upcoming 2020 Census. From what I can tell by their website it appears that census taker will be the position hired for in Cumberland County.
The job pays $14.00 per hour. If you are interested in doing this locally you need to jump on this pretty quick. I'm including a link to the online application.

Wednesday, November 14, 2018

Audit for Fiscal Year Ending June 30, 2018

At a Special Called Meeting on November 13, 2018, city auditor Sammy Lee, PSC, CPA, presented his Audited Financial Statements for the Fiscal Year July 1, 2017 through June 30, 2018. Due to scheduling conflicts this meeting had been postponed until now. A short summary of the firm's findings follow...

The Budget

The City had budgeted total Revenues (income) at $1,523,754. The Actual amount was $1,611, 249, for a positive Variance of $87,495.

The City had budgeted Expenditures in the amount of $1,636,084. The Actual amount was $1,502,971, for a positive Variance of $133,113.

The Net Change in Fund Balance overall was $220,608 better than the original budget.

Great job everyone!

Cash on Hand

As of June 30, 2018 the city had a balance in all accounts, which include restricted and non-restricted accounts, of $1,472,546. The city has Certificates of Deposit of $636,724. For a total of $2,109,270 cash on hand.

This amount increased over $300,000 from last year! Mr. Lee stated that the city is in a "real strong cash position." He also stated that this was the most Cash on Hand the city has had in his 25+ years of conducting our audit.

Statement of Net Position

Total Assets are $12,131,070

Total Liabilities are $6,228,776

Total Net Position is $6,733,877

That is 50% Equity. This is a pretty incredible positive number folks, and here's why. A few years ago, after the Kentucky Retirement System (KRS) started showing signs that it was in deep trouble, the state government started requiring cities to report the total net pension liabilities in their audit. Many think this is just a prelude to the state, at some point, requiring the different government entities to pay the full amount of the pensions. If that happens most cities would be bankrupt, in my opinion. Our part increased 20% this past year, and that was about $1,000,000. Just think if that increases 20% every year. No city can sustain such an increase.

We did not have to show that as a loss before. This number is our part of the TOTAL pension benefits that would have to be paid if everyone working for the city continued being employed by the city until their retirement. As of this year the Net Pension Liability is $2,281,324.

In my opinion, the problem lies in that the employer contribution rate is determined each year by the Kentucky Retirement Systems (KRS) Board of Trustees. As of FY18 Nonhazardous Employee Contributions are 5% - 6%, while the Actual Employer Contribution (i.e., us) is 19.18%. The Hazardous Employee Contribution rate is 8% - 9%, while our part is 31.55%.

Some entities are choosing to "buy themselves out" of the KRS. Paying their amount of their Pension Liability. And then, with new employees, starting a 401k plan, owned by the entity for their respective employees. In essence, creating their own retirement system for their employees. I think this is worth at least looking at as an alternative in the future.

Other - Miscellaneous

The city is paying off a long term debt of a bond that was issued in 1980. It matures in March 2019 and is down to $15,000. We have a Sinking Fund for this debt that will pay it off and essentially empty that Sinking Fund account.

There were two material weaknesses stated in the report.

2018-001 Financial Statement Preparation. "The City does not internally possess the ability to recognize and implement new authoritative guidance in regards to financial reporting. However, management is knowledgeable in respect to the financial accounting and amounts reported in the financial statements. As such, management requested us to prepare a draft of the financial statements, including the related footnote disclosures. The recommendation is that management should continue to engage the audit firm to prepare the draft of the financial statements."

2018-002 Segregation of Duties. This weakness occurs every year because of the "small number of administrative and clerical employees of the City."

Final Thoughts

According to Mr. Lee, the City of Burkesville is in really good, "strong" financial shape. He complimented the administration and council on a job well done. The 50% equity will help the city as we seek funding for the Sewer Plant upgrade that will start in the next year or so. Look for a post on that project soon.

No Regrets

I read an article recently that really hit home. I want share some of it with you. It was about living life with no regrets, and about l...