♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ ♪♪♪ If it is now past 1 in time for the dogs to stop barking and we can start with the Budget and Finance Committee. Yeah. The first item on our docket will be a report from the Internal Audit Division and Mr. Bruce Salley. It's customary for us to have a report every quarter, and this is Mr. Salley's report for that. Thank you, Dr. Stephens. From time to time, as Dr. Stephens has said, it is my privilege to come before the Budget and Finance Committee and to give a summary of one or two of the recent internal audits that have been completed by my Office of Internal Audit. And on your agenda today, there are actually a summary of audit results for two recent audits, the Senior Citizen Center Audit and the Bidding Request for Proposal Process Audit. And before I actually get into talking about those points, both for the committee, I know there are a couple of new committee members here, and as well as for the general public, there are some points about the internal audit process that I just really want to emphasize. The mission of the Office of Internal Audit is to provide independent, objective assurance and consulting services that are designed to add value and improve the urban county government's operations. It helps the local government accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. It is important to understand that internal controls are the responsibility of management. Each individual department or division has the basic responsibility for establishing, maintaining, and periodically reviewing its internal control systems. The objectives of the Office of Internal Audit are to assist members of the urban county government in the effective discharge of their responsibilities by furnishing them with analysis, recommendations, counsel, and information concerning activities reviewed and by promoting effective internal control at a reasonable cost. The last point of the internal audit process that I really want to emphasize today, both for the committee and for the public, is that it should be noted that findings are a common result of an audit, and they do not in and of themselves indicate carelessness or negligence on the part of management. Deficiencies identified during an audit can be the result of many factors, some of which may be only partly controllable by management. In addition, internal audit reports are designed to draw attention to opportunities for improvement, and therefore they do not address the areas of satisfactory performance that may be noted during an audit. Therefore, counsel is encouraged to maintain a balanced perspective regarding the nature and extent of internal audit findings. The next page of your handout there, you see the Senior Citizen Center summary of audit results. As stated here, the Office of Internal Audit completed an audit of the Senior Citizen Center on July 26, 2007. This is a multipurpose facility providing services to persons 60 and older in Fayette County. It's designed to provide a single entry point for various services, and it houses several outside agencies that also serve the elderly community. The general control objectives of that audit were to determine that revenues were properly deposited and correctly recorded in the accounting records, expenditures were properly authorized and made in accordance with established policy and procedure, approval and data entry functions over revenues and expenditures were appropriately segregated, the program income and donation funds were correctly recorded and maintained separately for grant matching purposes, and appropriate permits and licenses were maintained to identify LFQCG from liability. The following findings were reported to senior management, and that audit report, which would have gone out on July 26, 2007, all council members are copied on that and comes to you through a PDF attached to an e-mail. So hopefully you'll have a chance maybe to read that in depth prior to this meeting. But the following findings were reported to senior management. The collection duties needed to be segregated. Donations and other funds received by the senior citizen center needed to be deposited in a more timely manner. Written procedures addressing the collection, recording, reporting, and security deposits needed to be established. We noted late payment of invoices, that being invoices significantly paid past the 30-day net due period. And the senior citizen center management needed to confer with law and risk management to determine if their practice of renting their parking spaces to the public during your football games created liabilities to urban county government. And this was a risk observation only. It was really not considered as a finding because there was no statute, regulation, or policy that would prevent them from doing that. So it was a risk observation that we wanted to bring to attention management. Management's responses to the findings indicated that appropriate action would be taken to correct the deficiencies that were identified. And management and staff are very courteous and cooperative throughout the course of the audit. Are there any questions from the committee regarding the management of the senior, the audit, I mean, of the senior center? Oh. Yeah, I see. Councilwoman Garten. Thank you, Dr. Stevens. Bruce, thank you very much. I appreciate your work. The staff are back there doing the quiet work, and every now and then we get a report, so I appreciate it. I had a question about the senior citizen center. Well, I've got a question, first of all, about both of them. You said the management had responded in both cases. And does anybody go back to see if the management does what it said it would do? Is that part of your? Yes, it is. We don't go back and look at all of our audits. On my audit docket for 2008, which was approved by the audit board, there are three audit projects that we're going to go back and review to see how the management's action plan has actually been put into place. The reason that we picked the ones that we pick is because when we did our audit, the number and nature of the findings were such that the control objectives were not met. So because of the significance, the severity of the findings, we picked those projects to go back and see, okay, we had a number of issues. The action plan says they're going to be addressed. We give them sufficient time to do so, and then we go back in and look and see, okay, how are things bearing now? About how much time do you give them usually? It depends on the nature and severity, and also depending on what the action plan states their fix will be, you know, how much time do you think they're going to need to correct it. What we're looking at this year, I'm going off the top of my mind, my memory right now, but what we're going to go back and look at this year is projects that I think were completed within the last year to year and a half. Okay. On the Senior Citizens Center, your last point there was about them renting their parking spaces during football games, U.K. football games. Yes. So that would be, I would presume, cash being transferred on those game days. That's correct. So can you tell me where that cash goes, and do we have any idea how much of it there is, and does it go straight to the Senior Citizens Center, or what happens there? It was about $7,500 a year, as I recall. What they would do with that, a lot of those would be checks where people might even pay in advance, but that money would go into their donation account, and that donation account would be used. The Senior Citizens Center gets some matching funding from state and federal agencies, and so they would use that money to help with the matching process. So the $7,500 they might collect for this year's football games, that would go, that would be reported to Community Development, Division of Community Development, and they would try to use that, you know, as a way to try to, you know, increase their matching fund. When you looked at that, you said here this was a risk observation only. When you looked at it, did you look at the amounts of money, and did you go into the detail of whether that all was matching out like it should? If I understand your question, are you saying we looked at the segregation of duties and how it's collected and deposited, or? Well, I think quite often when money, when cash money is transacted away from government, at what I'll just refer to as a satellite site, you know, we have a lot of that. Yes. Parks has a lot of that. There's a lot of that. I think it opens up possibilities that aren't here in the government building and when people are paying by check and by other means, credit cards. So I wonder if all the money matches up and if there's any potential for, you know, anything going wrong there. We did take a pretty hard look at their collection process, and that was part of it. As far as potential for some inappropriate, you know, use or money not getting reported, a lot of it was checks that they would actually be able to receive payments, you know, in advance. I can't say that it never would happen, you know, if somebody made a cash payment, maybe on the day of the game. But I think what they tried to do was collect it, you know, prior to the game so they would, you know, kind of have an idea of whether or not they could even control the flow of traffic into that parking lot. And part of the risk we were concerned about was from a liability perspective, legal liability, whether or not it was a wise choice to be running the parking lot out. Not to say it shouldn't, but signage, something, you know, to the extent, you know, you know, public use at your own risk or whatever, risk management law came up with. Now, I haven't followed up with them. I don't know where they got with this. But I do know that they were working very closely with law and risk management to try to figure out, you know, okay, what do we need to do to make sure that we're fully indemnified.   All right. Thank you very much. You're welcome. Are there any further questions for Mr. Salley regarding the Senior Citizen Center? Council Member Myers has a question for you. Thank you, Chair. Thank you for coming in today and for giving us this report. I just have a couple questions on the other example that you have in here for the bid request proposal process audit. So he's going to present that audit.    I'm going to go ahead and present that in a minute. We're finished with the questions on the first one. Okay. And these audits are all on the website. Is that correct? That is correct. So any citizen who wants to review them has a chance. And you put the whole document on the web, don't you? We put the whole document on there. About a week to two weeks after they're issued to senior management and council, that gives me time to get a little feedback. You know, if there are of course people who work very hard to make sure there are never any issues or inaccuracies in our report. But that gives senior management and council time to digest the report and look at it internally. And then after a couple of weeks or so, those are posted on the internal audit webpage for public consumption. The only thing typically that we redact would be if an employee name is involved. Those are redacted. If we're looking at things like account numbers or computer file names, those are things that are also redacted. But otherwise, it's pretty much the complete report from public information, including the management response. Okay. Thank you. I'm privileged to serve along with George Myers on the internal audit board. And there might be a couple other general questions. How many auditors do you have now, including yourself? Including myself, there are four of us. We also have three positions that have been approved by council to be filled in fiscal 08, a deputy director position that we're actually going to be interviewing for this week, and then two more internal auditors. Those positions will be filled a little bit later this fiscal year. Okay. Okay. And you're in your new quarters now in the governor's center. No garage. No, no garage, but we've still got good parking. Thank you. Okay. Any other questions concerning their processes? Or if not, please tell us about the bid and request for proposal process audit. The Office of Internal Audit also completed an audit of the bid and request for proposal process on August 20, 2007. In general, all purchases for more than $20,000 made by the urban county government are required by law to be purchased via a competitive sealed bid, and requests for proposals or RFPs are governed that they also govern the selection of professional services, costing $25,000 or more. The general control objectives of that audit were to determine that the bid and RFP solicitation, selection, and award processes were consistent with urban county policies and regulatory requirements, that records were maintained to support all competitively bid contracts and RFPs, that single source contracts had proper justification, and that emergency purchases were made only in the event of a true emergency. The following findings were reported to senior management, which includes the council. RFP selection criteria documentation, which would include notes, discussion summaries, votes, and so forth, were being destroyed and needed to be retained to provide transparency and accountability to the RFP award process. Bid logs needed to consistently include information on all bids and RFPs received for a project by the division purchasing, and departments and divisions needed to be firmly instructed to provide original contract and two copies of the contracts to the council clerk's office to comply with urban county charter recordkeeping requirements. Again, management's responses to the findings indicated appropriate action would be taken to correct the deficiency identified, and management and staff were very courteous and cooperative throughout the course of that audit. Okay, thank you. I don't see any requests for speaking, but Mr. Myers wanted to ask you a question earlier. Thank you, Mr. Chair. I guess my question is, when the audit team comes up with a recommendation, are there situations where recommendations are just a recommendation for good practices, as opposed to some of these in here have to do with the charter and other mandates? Typically, those would be reported maybe as a risk observation, an example that we had just a few moments ago about the renting of the parking lot. If there's a finding, we're certainly going to give a recommendation regarding what we think is, at a minimum, a fix for the deficiency. If there are some best practices that can be identified, those will also be noted as well. Okay. In those cases where it's either best practices or the other example that you gave with respect to risk management, is there a process for those recommendations becoming policy then, or is it just that the audit team makes that recommendation, and then it's up to management to decide whether or not they're going to make that policy? Well, the reports do go to the senior management. They go to the mayor. They go to Mr. Kelly as a senior advisor for management. They go to the commissioner and the director responsible for the division or the area that we've audited, and also, of course, they come to council. Now, if someone in the senior management group or in the council looks at trying to make that a policy, in that area, I would defer to the senior group whether or not they want to do that. What we're trying to do with our audit recommendations is simply saying, for example, if you have a segregation of duty issue, you've got the same person collecting, recording, depositing cash, and reconciling the checkbook, then, obviously, that needs to be segregated so one person doesn't have control of the money and all the accountability for it. So, you know, certainly what we would look for there is that that would be incorporated into a division's written or stated policies and practices. Now, whether something like that should become an organization-wide policy, again, I would defer that, you know, to the senior team for their decision. Okay. Thank you. I did have one other question, Mr. Salih, and that's a question I get asked sometimes by other members of the council or even the public, and that's how do you determine what audits you're going to do, and how do you set up your audit schedule? Well, every year I perform a risk assessment where I look at the operations of the various divisions. I look at the budget book. I meet with commissioners, senior manager. I meet with Councilman Stevens as the chairman of the budget and finance. And from those discussions and other reviews, I put together a list of what I feel are recommended audit areas. A lot of it depends. It can be driven by several factors. It can be driven by the amount of revenue or expenditures involved, the complexity of the operation, the decentralization of the operation, changes in management, changes in processes, for example. Those are kind of the key areas that I would look at and look at them from a risk perspective and say, just as an example, I'm not picking on any division, but Parks and Recreation, as you noted, collect a lot of money in a lot of different areas that are very decentralized. And, therefore, typically we have most years we will have at least one or two audits in Parks and Rec because of factors just of that nature. And it's not at all an indication of issues with Parks and Rec. It's just the nature of how they have to operate. But that nature still creates the fact that there's greater risk, perhaps, for them than there may be for another division that's very centrally located, has very stable and consistent processes in place. So after I have put that list together, I bring that to the audit board for a vote. There's discussion. Sometimes things are added. Sometimes they're deleted. And once the internal audit group authorizes that, then that becomes my audit plan for the fiscal year. Thank you. Council Member Ellinger. Thank you, Chair. If a council member had received some information from the public or e-mails and they had had some questions that were concerning some issues and they wanted to have an audit presented, what's the best process of going through that? Do we come to you? Do we go to the board? What would be? And what's your preference on that? My preference is that you would first come to me and share with me what the issue is. At that point, what I would do is what I refer to as a preliminary assessment. I would spend two or three days kind of looking at the information that you've given me. I might speak with some key personnel or contacts that you may have that have brought the issue to your attention. If after doing two or three days of preliminary review it looks to me like maybe an audit is justified, I would then contact the audit board, make them aware of it, get their permission to place that into the docket. And we would also discuss where, you know, where it needs to be at the top, whether it could be somewhere during the fiscal year, but maybe not the next audit project that we would actually undertake. Now, if my preliminary review indicates that maybe there were some mitigating circumstances that you weren't aware of or there was gaps in information that were given to you, then I would relay that back to you as the person requesting that special investigation or that special project. And I would tell you in a written format, you know, based upon my preliminary review, certain points have been noted that I feel indicate an audit is not warranted or at least not warranted at this time. Now, if you would still disagree with that, if my arguments did not convince you, you could still appeal to the audit board for them to come and, you know, have a hearing with you, and then they would vote ultimately on whether or not that would become a special project. You talked about there was a list to see where, if it may be an emergency situation, it moved to the top list. How many audits do you try to do annually? Do you have any kind of amount that you try to do? And then with your new entrees coming on board, how do you foresee that as extending that? And do you try to go through all the systems of government in a two-year, three-year cycle? What's your process on that? We typically have 12 to 14 projects that are approved by the council each year. That, depending on how complex those projects become once we get into them, that leaves a little bit of time for some special requests, which I always do get a few every year. As far as the how that will alter as we add new staff, certainly we will begin to increase the size and maybe the complexity of the projects that we will do on an annual basis. I think there was another point in your question I'm not sure if I answered fully. Well, the last one is trying to make sure that we look at all forms of government. Okay. Because we have been such a small shop, we've got 34 divisions, it's basically impossible for us to go in and look at each division. So the risk assessment says here are the areas that we think really deserve an overview from internal audit. And risk assessment is a practice that's used very prevalently throughout the internal audit practice. Rather than cycling through every division and looking at those that may be very low risk, very stable divisions, you really want to focus more on those divisions or processes that carry a lot more financial, operational, or public relations risk to the organization. So the plan is not to try to go through everything in two to three years. The plan is, at least at this point in time, find out where it looks like most of the risk to the organization is and try to address those risks. Thank you. There has been some questions directed to me, too, about agencies which are not a part of the government which receive appropriations from the government. But I know that Commissioner Coe has told me that she plans to see to it that all purchase of service agreements in the future contain a clause which enables us to audit whoever we're giving the money to. So if some outside agency wants our money, and there are a lot that do, they'll have to agree to our internal audit process should you have time and so forth to do so. And I know we've had questions about that many times as we've gone through outside agencies and whether we should, what their financial practices are. We welcome that, particularly when you get your new auditors, because that may take, some of them might be easy and some might be difficult. Are there any other questions for Mr. Salih? Can I ask a question? Yes. Mr. Suthers, I'll turn his mic on for him. Thank you. Bruce, most of the times your audits, the findings, they just, like they are today, they're bullet items. Is there anywhere that you place an assessment of whether it's a high-risk item, medium risk, for example, or low risk? Have you thought about doing that for counsel's benefit or for your readers' benefit? Because, you know, let's take on page 2 where you say collection duties needed to be segregated. Now, based on my background, that's pretty serious. I would agree. And that could be high. But in reality, what they're collecting is maybe $50 a month, and maybe it's low. And so you all are seeing the individual results. I just wonder if it would be any benefit to counsel or had you thought about placing some sort of assessment. I have thought about that. What I have done up to this point is the ranking of the findings in the report are basically the most significant, gets first mentioned, and as you work your way through the report, the last finding is generally the least significant. Okay. Thank you. Does that answer your question? Thank you, Mr. Salih. And we'll welcome you back any time you want to come, in three months at least.  Thank you, sir. Thanks to the committee. Before you go, I have some questions. Before you go, I'm just curious about the just the history of the office. Let me get rid of this. Let me get rid of this. Electrons are back. I'm curious about the history of the office. I may have missed that when you first started. But some auditing processes are focused on, you know, some would say, you know, the trees and the landscape and the granular level of detail, and others are focused more globally, you know, at a higher level. Can you describe any, in these that you described today, I would characterize as the more granular level. Have there been any episodes where you looked more broadly at purchasing practices, for example, overall and patterns and vendor profiles and that sort of thing? Well, I think the change order audit that we did a couple of years ago is probably a good example there because we really looked very closely at the whole change order process. The solid waste audit that we did, we did a couple of those actually a year and a half to a year ago. Those actually started out more as a timekeeping audit, but then they expanded to much more looking more at the whole management process, you know, for how the sewer pickup was being managed, how much under time there was, how much over time there was. So it depends on the nature of the project. Some projects really do kind of really get down to the nitty-gritty. The work has been focused more on the financial dimensions of activities and not on management outcomes, for example, or management plans and then outcomes, right? It's been exclusively focused on the financial dimension, right? More financial operational and less probably the more. Less operational. Performance is what you're thinking of. It's been less performance and more financial operational, that's true. Okay. Are any of the people that are, you've got two new staff, is that right? I have three staff and three more on the way, sir. Okay. So in the scope of their functions, are they changing at all or do you expect any expansion into performance measures and performance outcomes as audit? I think that is certainly a possibility. Again, in looking at thinking, trying to think back of what we have on the audit plan for this year, we have, I think, a couple that probably could be characterized as partly performance in nature. Okay. Thank you. Okay. Thank you very much. Thank you. We appreciate your good service. The other item on our docket today is a review of the budget book, which we just received. I think all of us received several copies of this. It's produced annually by the Division of Budgeting, and I thought it would be useful for us to review this, particularly for us or for anybody who's watching on Channel 3. People are concerned about our budget, and I know some citizens get our regular budget book, but it is monumental in size and difficult sometimes to understand. Ms. Underwood is here today to kind of lead us through this booklet briefly so that we can understand what's in it and better interpret it. Thank you. Ms. Underwood. Good afternoon. The budget and brief has been put together now for about 12 years, I think. It was actually an idea we originally saw that another city did and really liked it because it provides a much smaller venue to get the basic overall view of our government for the upcoming fiscal year or the fiscal year that we're in. Our annual budget document is something that may now be several hundred pages long and contains an enormous amount of information but takes a while to get through if you're going to read it. Our little budget and brief is an attempt to give you the highlights without overdoing it. We include in here a basic discussion of our fund structure and what the funds are for. We include the items specifically that council changed from the mayor's proposed budget to adoption. That provides a nice reference for the things that you've done for the year. We do a much bigger discussion of the general fund than the other funds. The general fund discussion of this year's book starts on page 12. For the general fund, we not only give you a summary of revenue and appropriations, we also do a little discussion of each department and the divisions that make those departments up, anything that's different for the year, unusual, one-time things that we might want to mention, or any changes in what we're going to do. The police and fire pension changes are mentioned, pension rate changes, things like that that we're doing, to give you an idea of how we're changing not only the operating category but by department and division as well. We actually go through every fund that we have. Some of them are much more summarized than the general fund. General and urban are probably the more in-depth of the two, of the many funds that we have. But we mention every one. We give the amounts that are budgeted for each and every one and basically try to give you a smaller version. We also included our little fast facts card that you could put in your wallet or take with you, and it sort of summarizes the major funds and the number of employees in the funds that we have for the budget year. These are budgetary funds only, the ones that you would have included in your Mayor's Proposed and Council Proposed document. Anybody have any questions? So what is the total for all funds this year? How much have we budgeted? How can I find that out? How can you find that out? I have to put my glasses on. All funds combined are always listed in every book, and they're on page two. The book takes the same format every year or has so far, so that if you've read one from a prior year, you can have a feel the next year for what's in there and where you might find it. The total for all funds combined, net of inter-fund transfers, is $456,686,560. It's significantly higher this year than it has been due to the capital projects bonding that we're looking to do in this fiscal year. So a citizen can look at this and figure out how much money we're spending. Yes. The source of the money, partly taxes currently collected and partly maybe a little bit left from last year and maybe the bonds, eh? Yes. And in the other funds, we also discuss what their revenue sources are. So if you read through it, you can get an idea of what gives them the money to spend for each of the funds that we have. Now, we've been accustomed to getting a report each month on current expenditures as revenue as reflected by the budget, but we understand that the problems we've had with our computers have prohibited that this year, but I understand that, and perhaps Commissioner Cole can explain that a little bit to us if she cares to, that we'll soon be caught up enough so we'll know what our current year is at least. And this doesn't really deal with that. This deals with the budget that was adopted. Yes, it's about budget. Adopted budget by the council. She's about actuals. I'm about budget. Commissioner. We do not have budget reports yet for the current year. I've spoken with you, I think, about we have a new plan on dividing the accounting staff to start working on 08. I would hope when you meet this time next month, we'll be caught up. That would be wonderful. Or 08. And I presume we've been collecting enough to pay the bills still. Absolutely. We're watching that bank account every day. Thank you. Are there any questions for Ms. Underwood or Commissioner Cole? Kevin Stennett. Thank you, Doc. You're welcome. A couple of questions. Thank you all for putting this book together. It's been so helpful being the last three years on council, having this little book to refer to every now and then as you're in front of a neighborhood group or whoever. A couple of questions. First, on the very first page on the fast facts, a little card that we can pull out and take with us if we need to. Under the real property tax rates, why don't we include all the property tax rates? Why are we leaving a couple out? Do you know? Is there a reason why we left LexTran off there? Or are they on there? I'm just missing. They're not on there. I don't think of them as part of us, I guess. Well, the state's not either in the school, but we put them on there. You're right. You're right. Can we add LexTran next year? Yes, we certainly will. Is it on our property tax bill that we all just got? Yes, it is. We see some additional things that aren't on this list. I don't want to mislead any citizens. Is there a way to break down the general services district to show the library underneath that $0.08? Well, you know, the library isn't a one-for-one thing. It's a funding level. And even if our rate was $0.04, we'd still have to give them $0.05. Right. But just kind of in brackets underneath there, show them $0.05 goes to the library. We don't want people who don't think that we're getting the full $0.08 because we don't. And, again, it's just to help people, once again, understand as much as possible so they know how much revenue we're collecting. The other thing in here, for the benefit of my colleagues and myself, the FTE number that we include in there, full-time equivalent. Can you explain why we put that underneath there and what does, say, for instance, on public safety, 1,853, what that means and what relevance it has to our budget? Well, when we do full-time equivalents, we include not only our full-time employees, but we give an estimate of the value of our part-time, temporary, and seasonal employees as well. Those, in some instances, are a very big part of what a division does and, therefore, are fairly important when you look at the number of people they have available to them. So it's not just full-time. It's all available sources of labor. And that's not a percentage. That's the actual number of people, correct, in the department? We attempt to get the number of hours those part-time, temporary, seasonal would work, and out of a 2080 work year, we give fractions. Well, you know, on page 30 and 31, for instance, under council office, you have FTE of 35. That's 35 people working in council. That amounts to that part of the budget. That's 35 full-time employees. Right, okay. In your case, because you don't necessarily always have any part-time, temporary, or seasonal fluctuates. I just want to make sure, Claire, why we add that in there, to show the significance of where our dollars are going to in relevance to the number of employees. On 30 and 31, you get a real view of how employees are allocated across the general fund. And you can see where the bulk of our employees are actually situated at public safety, with 1,853 out of our 3,000 full-time equivalent employees. What is the number? A lot of times we see in here we have 3,500 employees in government. The other 500, are they just seasonal, part-time, temporary type employees? Is that a head count? That's actual head count. That's a head count at any given time. Okay. In some instances, we have three employees who are working on one part-time position. So if you do a head count, you're going to have more than the actual full-time equivalent hours that they could work. Okay. Very good. Thank you so much. I appreciate it. Thank you, Mr. Stennett. Council Member Gordon. Thank you, Dr. Stevens. Connie, thank you very much. This is one of my favorite government documents. And when I represented a district, I frequently gave one to my neighborhood presidents because it gave them a lot of information. So I appreciate the government putting it out again and budgeting. I just have one little question. On pages 2 and 3, you referred to the total budget for all funds. And on page 2, under total appropriations, it's $456,686,560. But then on page 3 at the top, total budget for all funds, net of inter-fund transfers is $458. It's about a $2 million difference. It sure is. Do you know what that difference is? No, I do not. Is there any way to know at this point? I was just curious. No, I do not. I do not. What do you in the budget office use as the total for all funds? We don't actually work with the total for all funds very often because each fund is so individual and the funds cannot be used for each other that we generally look at the specific fund and not all funds combined. Okay. Well, if anything comes to light, let me know. I was just curious about that. Thank you. You mentioned giving it to people. I don't know if everyone knows that we have given council members ten copies of the little book so that you each have at least ten copies to give to neighborhood presidents or people like that.  Thank you. Thank you. And the total budget is on the website, too. Is that right?  And this little book is on the website. If you have anybody who's interested, you can refer them to there as well. So that you mean the budget is also there. The little budget brief is on the website. I do have a question on page 30. I see in the council office, as Mr. Stennett stated, there are 35 employees. I presume that lists the council people also. What percent of an FTE do you assign to a council person? I think we actually assign you one as a person, not a half person. We're not a half or a quarter? No. I mean, you're authorized. You are actually in the code of ordinances A position, not necessarily listed as part-time. Okay. Thank you. Any other questions? If not, I think that completes our docket unless somebody wants to ask. The Vice Mayor has a question. Everybody doesn't have to wait on this. I can ask. I can ask. I'm just curious about the way that the information is conveyed on this little card here. But I can come. We can do that later. Okay. Thank you. If anybody has any suggestions, we'll welcome them. The things that we could do for next year. Member Myers wants to assign the Budget and Finance Committee another task, and I thought it would be appropriate to do that during the regular business section, work session of the council related particularly to outside agencies. So we'll be taking that up a little bit later. Thanks. Any further business? If not, we are adjourned. Thank you.