Marion M. Gee

The board meeting included reports from the Audit Committee, Program Management Committee, Finance Committee, and Stakeholder Relations Committee. Key topics discussed included a review of payroll functions and internal audit findings, capital improvement funding for sewer and stormwater projects, investment management services, federal legislative consulting services, and various legal services. The board also heard public comments regarding stormwater infrastructure and flooding issues, and held a public hearing regarding tax rates and budget requirements.

The Audit Committee meeting focused on a review of the payroll function. Key discussion topics included the transition to a new cloud-based payroll system and an investigation into calculation errors occurring specifically when employees work on holidays. The committee addressed the complexity of weighted average overtime calculations, the impact of recent union contract changes, and the manual procedures required to correct payroll errors. The auditor provided a satisfactory opinion based on the implementation of compensating controls, while emphasizing the need for ongoing system fixes.

The board meeting included reports from the program management, finance, and stakeholder relations committees. Key discussion and action items involved multiple ordinances for supplemental funding and appropriations for various sanitary sewer construction and relief projects, such as the Malberry Creek and Hampton Creek projects. The board also authorized intergovernmental agreements with several municipalities for storm water reimbursement programs, approved insurance and risk management plans, discussed fiscal year budget appropriations, and reviewed wastewater ordinance revisions, tax rates, and consulting service agreements.

The committee meeting addressed several engineering agenda items, including the expansion of the Lower Meramec wastewater treatment plant, design services for the Hampton Creek Sanitary Relief project, and supplemental appropriations for various ongoing sanitary sewer projects. The committee also discussed municipal stormwater grant agreements for flood mitigation and infrastructure projects in several cities, authorized participation in a homeowner cost-share program for green infrastructure, and approved the initiation of easement condemnation efforts for the Glen Echo sanitary relief project.

The meeting featured a presentation on the external audit process, including the scope of services, identification of risks, and the timeline for upcoming financial statement and benefit plan audits. Discussion also covered the implementation of new Governmental Accounting Standards Board (GASB) standards. Additionally, the committee reviewed the small contractor program, covering its administration, bidding process, and funding. The audit of this program resulted in a clean opinion with recommendations for improving the formalization and documentation of processes.