We will call the meeting of the Spending Committee of the Taxation, Revenue, and Utilization of the Spendishers Commission. That committee will have until 429 to conduct any business, and we have you on the full commission agenda. So we'll kind of use this time maybe to kind of do some brainstorming. All right. So there are no presentations today, sort of at a loss as to how to move forward to obtain the variance reports. Is that something I'm going to have to call the mayor's office or, I mean, the finance department? Chair, yes, I would. So y'all don't prepare a variance report? No, sir. You just simply evaluate and audit the statements that are presented? You just evaluate, in this case, review. It doesn't fall to the level of an audit, but you just review those. So the review that you conduct on a quarterly basis, those are financial statements that are prepared by the finance department? That's correct. Okay, and those financial statements, do they conform to the format of the budget, or do they conform to the format of the ACFR? To the budget. To the budget. It's the cash. Basically, mostly it's a cash basis statement. So you would have original budget or revised budget, in whichever case it would be, actual expenditures, projections, and a variance, whether positive or favorable or favorable. For instance, and so you're in the process of reviewing quarterly financial statements for the city, is that correct? That's correct. We're in the current fiscal year. We're in the process of reviewing the second quarter of this current fiscal year. Okay, so we have the budget that was approved last September. We have the financial statements that were reviewed by your office as of December 31st of 2025, and you were in the process of reviewing the financial statements for the quarter ending March 31st, 2026. That's correct. And what would be the status of that review? By ordinance, we have to have the review completed and report issued by the 15th of May, so a week from Friday. So we will have that information available by the June meeting. Yes. Well, of course, it will go out, and then I believe I'll lean forward the reports to you guys, maybe. Anyway, it will be posted. All right, and is there anywhere that the city budget is in an Excel spreadsheet, or is it all in hard copy? Would the finance department prepare it in an Excel spreadsheet? It's not in a – well, yes, it's an Excel spreadsheet format, I believe. Okay. All right, so I'm going to start there. Can you please request the budget for fiscal year 2026 that was approved by city council in September of 2025 from the finance department, and then – so the report that they submitted at the end of December, it should match the format of the actual approved budget, or is it going to be in the format of the ACFR? It's going to be in the quarterly summary format. Which doesn't match the budget. Well, it'll agree to it. It's just in a different – a little bit different format. You've got balance sheet information at the top, and then you have income statement information in the middle. So they provide you with their – with the budget, and then they provide you with the financial statements for the quarter in. Well – What does this – what does the finance department send to the council auditor's office? What they send is – I have a copy of quarterly summary, but what they send us – and it's – for example, it would be – a department would be on one sheet of basic paper. But it's a – it's a – it's in an Excel spreadsheet. When you print it out, it's just one page. For each department? For each department. Sheriff's office might be two, you know, as big as they are. However, on the first – the top of each page of the quarterly summary, the financials, is balance sheet information. Now, that wouldn't be in the budget because budget is not balance sheet information. It's just expenditures and revenues. Then you have three columns. By this time, it will say revised budget. It won't be original budget. Okay. That is – that document is the original budget as adopted in September of last year plus any additional appropriations or reductions? Correct. That have been done by council action? Correct. Okay. So that's our revised budget? That's your revised budget. And that is sort of a working process throughout the year? Yes. Okay. And then you – based on that revised budget, then you do your review of the quarterly financial statements? Correct. Okay. And you have revised, and then you have a column for actuals, actuals through first six months. And then you have projections, what they're projecting to end of the year at. Then you have a variance of whether it's going to be favorable or unfavorable to that specific line item for the end of the year. So they project a variance, either positive or negative, through the end of the fiscal year? Yes. Based on – They do that every quarter? Correct. Okay. And then assuming that there is a variance – assuming that there's a variance – so assuming that there's a variance then projected, is there – do they submit anything as to how they propose to get that variance to match the current revised budget? They submit a narrative describing the reasons for the variance, why the variance, why they believe there's going to be a variance. We will – and that's part of our review. We go in and we look at that to see if that's reasonable. We add – we have our narrative that we put in that we may add to what they have stated based on our research and our review of each department. And we look at the line items and we will say, okay, for example, projecting a favorable budgeted variance of a million dollars due to vacancies, for example, in salaries. Okay. You have a favorable variance in salaries due because you have more vacancies than what you had anticipated or turnover or whatever. So that's how the variances are explained in our narrative. And it's probably – our narrative is about a 15, 14, 15-page – or about five or six-page report. And then on top of that, the whole quarterly summary packet is about 100 pages if you – It includes that narrative? Yes. Do we receive those? They're posted on the auditor's webpage. And I think maybe Jeff maybe used to send them out. And probably I've been a little bit remiss in that, but I can certainly do so. Could we see that package for the December for the first quarter so that we can get a sense of what is in there? And then when you complete the second quarter, that would be available by June commission meeting, correct? Correct. And so maybe then follow up, Colleen, with the information with that report, that 100-page report. That report will be out on May 15th. Maybe we should go ahead and – let's get a copy of it so we can start digesting it. And we will figure out some way to get our arms around the city spending. When we issue the report, the council auditor will do a distribution list, and it goes out throughout the city. Colleen, you're on that list, right? We can get our – okay. And then Colleen can forward that to the true commission. Okay. And as she said, as she stated, it's also on our webpage of our reports. It would be under archived reports right now. So – but our reports are out. All of our reports are out there. All of last year's quarterly summary, 24-25 this year, and as well as the first quarter of this year. Okay. So the final review for fiscal year 25, which ended September 30th, 2025, do you do a comprehensive review of the entire budget, or you simply would do a quarterly review? Well, it's a – Ending September 30th. It's the quarter ending, but it's also the year ending. I mean, there's no projections, of course, because there's nothing to project. So it's just actual how they ended up as compared to what was budgeted. And the narrative from the different departments is in that last report for the year, or is it simply a narrative that reflects that quarter's result? So it – the narrative is – from the departments are reflective of the quarter and also – Or the year end. By the year end, per year end, year end, and then 30. Okay. Maybe – why don't we start with that one, the end of fiscal 25? Okay. Okay. Okay. So as of September 30th, 2025, those financials have to be audited by June of this year, correct? The ACFR? Correct. And the audited financial statements by the city's independent auditor? That's correct. And it takes nine months to get that done because for some reason the city doesn't know how to do accruals on a monthly basis. Well, there's – I'm sure there's other reasons. I mean, for example, we don't have JTA's financials yet. So we'll wait until – From 95? I mean, from 2025? Correct. So they're working on it. We've been talking with them. So there's a lot – we have to have theirs to put it in the fires. So there's other extenuating circumstances of that. For the record, I'm happy to say that they have – ever since I've been on this commission, since I was confirmed in June of 20th, every year they have had extenuating circumstances. I don't think they've ever submitted financial statements on time. I may be wrong. That's just my memory. And I know they've always – every year they've had to ask for, quote, to reappropriate or to modify. They do get a budget amendment. Every year? Probably most every year. A majority of the time. I'll just say it that way. All right. That's a fair statement. So my memory is that since 2021, for the majority of the time, they have never submitted financial statements on time. I don't know if that's a fair statement. Okay. I know they've had some – That's only five years. Right. But, I mean, as far as financial statements, their audited financial statements, they've not been – they've submitted it in a reasonable time. It has not been this late. They've had some turnover in departments over the – When do the authorities have to submit their audited financial statements? How many days do they have? I don't know that. But, obviously, that has to be included in the city's ACFR, which is nine months. Correct. So I would assume six months. I just don't know that answer directly. Do you know when the city's independent auditor begins its process of auditing the annual financial statements for the city? I mean, the city has nine months to submit the statements. I know in the past, and I have not worked with our current auditor, I know in the past they've done preliminary work probably, you know, starting in October. Which, I mean, from the private sector, that was common. Right. That our CPA firm would begin – they would do sort of quarterly reviews, and then they would start the wrap-up in the October timeframe, because our fiscal year was December 31st. And we had to submit – we had to have our audited financial statements when we submitted our annual report, and that was typically before March 31st of the following year, because we always had our stockholders meeting in early April. And you had to have that financial information. So, okay, so I'm somewhat familiar with the process. But I'm not – I can't give you an exact date. I just know that – I know they do a lot of field work, December, January timeframe, things like that. So it's – and it's a process. Of course, the city is still – you know, they – They're still doing accruals and adjustments. At the time they're doing it, I'm not sure where they're at now, because I'm – that's not – I'm not in that process with dealing with the independent auditor on that. Any questions for either – anybody else here? Well, to finish sort of our discussion, and I apologize for dominating, but I am absolutely bewildered at the inefficiencies of city government and the independent authorities to comply with something as – I don't want to say as simple as financial statements, because it's all automated. I mean, we're not using paper journals and trial balances, are we? To my knowledge. So the city's general ledger is automated. There isn't a one cloud accounting system, yes. It's the general ledger's own. And then that is used to generate the financial statements. That's more in the accounting realm, but – Yeah. Colleen, could we have someone from the city finance department here next month that can answer these types of questions? I don't know if that means we need Mrs. Brochet or whomever, but – I'll extend an invitation to her, and she can either come or delegate that. Yeah, because, I mean, obviously it's going to need to be someone who's not siloed within that department and can't answer a comprehensive question. Any other questions? Thelma? I guess my question is, to us as the commission, have we ever thought about comparing Jacksonville finances and how their finances run in comparison to either cities, the size of Jacksonville or other cities within care? I think it's an excellent suggestion, but we'd have to start like three years ago because we don't have any information for fiscal year 25 yet. We could look at fiscal year 24, compare it to – probably the closest example would be probably Pinellas. Pinellas, there's no other consolidated city, what we could maybe – and this is – in order to get that information, you'd have to get the financial statements for Pinellas County, Hillsborough County, and Orange County, and all of the municipalities within those counties. In the case of Hillsborough, all you have, I think, are Tampa, Brandon, Temple Terrace, and is there a fourth municipality in Hillsborough County? If we could find that out. Plant City? I'm sorry? Is Plant City in Hillsborough County? Yes, that's it, Plant City. Yeah, I thought there were four, and there may be a fifth, but I know there are four. It's not – they're not in Florida, but Nashville is consolidated. Yeah. So if you wanted to do – it's not Florida. And I think it needs to be Florida. So we could do Hillsborough, and those four or five municipalities, combine them, and then – and for us, we would need to include the three beaches communities and Baldwin, truly to make apples to apples, because our city financial statements do not include the four municipalities. So we would have to add those in, and then in the case of Orange County, it is City of Orlando and Winter Park, maybe Garden – no, that's Miami. I don't know where it is. Anyway, we could – we'll just have to do some research. So I will ask my fellow commissioners, would you be willing to tackle determining what municipalities are within Hillsborough County? Blake, if you would take Pinellas County, you should have St. Pete, Clearwater, St. Pete Beach. I think Clearwater Beach may be separate. And then I think there's like a little gulf port or something like that. I think there are just a handful. And then, Velma, could you tackle Orange County? And then I will try to obtain Duval, Consolidated City of Jacksonville, and the four other independent municipalities. We need to, first of all, identify what are the government entities. That's battle number one. If you could report back to Colleen, then she can disseminate that to all the members of the commission. Then we will dig into obtaining the financial information. We'll just – this could be an ongoing project. I guess I was thinking we know the downfall here, but if we could get an idea of the example of how far it would be explaining some of those things. I mean, I would say – I would say Miami-Dade County and Broward County, but they each have like 485 separate independent municipalities. I exaggerate, of course, but I think Broward's like 60-something, and Miami-Dade, I think, is like 35 or 36 separate municipalities. Plus, you have Miami-Dade. And isn't there a separate Dade County? So there's a Dade County Commission, then there's Miami-Dade City Government, which is – and then there's City of Miami, and then you've got all the others, of which I think they're about 35 or 36. City of Miami Beach. Miami Beach, North Miami Beach, North Miami, Homestead, Coral Gables. You get it? I think Pine something used to be unincorporated. It's now a city. You have – I think Westchester is now a separate city. I mean, it's just – that would be like comparing, you know, oranges to our apple or whatever. But that would just be – it would be a massive undertaking. And we can't ask the city government to do it because I don't think they have the manpower. Anyway, all right. Any other comments, questions, clarification? All right, spending committee is adjourned. All right. We have a four-minute recess, and then at 4.30 we will start the proceedings of the full commission. So can we have a conversation among ourselves about unrelated business? Just – Yes. You had a posting about joining the staff? 1122, yeah. That's where I just came from. So I'm the outpost minister. I will call to order the meeting of the taxation, revenue, and utilization of expenditures, the true commission, at 4.30 p.m. Thursday, May 7, 2026. It's our determination there is no quorum. We have – of the 11 members, we have four excused absences. Is that correct? Okay. So that means we then have three unexcused absences. Is that correct? We have an excuse from Keyshawn McHugh. No. We do have an excuse from McHugh. Yeah. Keyshawn McHugh, Olesby, Tyson. But not Lures. Somebody said he was coming. Yeah, he's not here now, so – But I've not heard of him. All right, okay. No. And then we have no excuse from Mr. Hoffman, Ms. Pryor, and we have excuses from Ms. Oglesby and Mr. Tyson. So we have four excused absences of the seven who are not in attendance, and we have three unexcused. And so this makes the fourth meeting for Mr. Hoffman and Ms. Pryor with no excuse. All right, we'll go ahead and move on into our presentation. So, Mr. Carter, we will turn it over to you. You're going to present on report number 903, Clerk of the Courts Audit, and report number 904, Purchasing Cards, also known as the P-Cards Audit. The floor is yours. Thank you, sir. That's correct. As the Chair mentioned, the Council Audit Office actually has released one report since the last true commission meeting. Report 903, Clerk of the Courts, was issued April 8th, but this audit had not been presented to the Finance Committee when the true commission met in April. Also, report number 904, the Purchasing P-Card Audit, was released on April 28th of 2026. The Clerk of the Court Audit was, this is part of our requirement per the Municipal Code where we audit constitutional officers once every five years. We concentrated on one area in the Clerk of the Court, and that was the tax deed process for the clerk and for the selling of the tax deeds. What we found overall was that the Clerk of the Courts was assessing and collecting the appropriate fees for the tax deed applications. Minimum bids were generally being calculated accurately, and the distribution of sales proceeds were generally performed correctly. We did note several issues with the distribution of surplus funds. We tested, based on testing form, on 50 tax deed applications with surplus funds, a total of $888,127. We found the Clerk's Office had issues with 2 or 4 percent of the tax deed applications tested, which resulted in the Clerk's Office failing to distribute a total of $7,604.50. In our supplemental testing of 3,924 tax deed applications to identify undistributed surplus funds, we identified 185 additional tax deed applications that had undistributed surpluses of $50,955. They were past the date that any remaining surplus should have been sent to the state as unplanned property. We found that the tax deed department in the Clerk of Court had policies and procedures that were missing necessary items related to day-to-day activity. The standard operating procedures provided did not appear to be official or approved. They had no information on who the approver was and the date of the SOP, nor did it have a date when the SOP was approved or updated. We also noted several various issues to the level of access to the Clerk of Court office tax deed systems. For example, there were 15 employees in the tax deed finance of the Clerk that could edit the fees in the system when they shouldn't have that process. We recommended that the Clerk institute policies and procedures to address the items noted and that the surplus funds be remitted to the appropriate parties. That's a high overview of the audit. You have a copy of the whole report. You should. Oh, yeah. That's the executive summary, yes. Yeah. Okay. It's on our website. It varies depending on the issues found and things like that. So, okay, zero three. If there's no questions, I'll take stuff back together here and move on. Report number 904, which was the purchasing card or also known as the P-Card audit. We did this review and we conducted an audit of the P-Card program. And it's – these programs are governed by the city's P-Card SOPs. What we found – let's give you a review and we can dig into this if you need to. It appears that the purchasing card transactions overall were appropriate. They were documented and properly approved and accurately reported in accordance with the law's policies and procedures. We did find several issues with timeliness and several internal control weaknesses that needed to be addressed related to other areas. Specifically, we found a lack of written policies and procedures for some P-Card tasks that are performed by the accounting division. We found a lack of reconciliation of P-Card expenses to actual bank reimbursements. There were 22 additional merchant category codes that should have been blocked. Merchant category codes such as clothing stores or, you know, go to Kohl's. Someone has a P-Card. So, internet gaming, internet gambling, those – all those categories are blocked by the bank. No one can make a purchase there. We found 22 additional that should have been blocked. We found 202 transactions totaling over $94,000 from calendar year 24 were not fully recorded in the financial system as of April 21st of 2025. After further testing to see if the department could provide support that was in the system as of June 26th, 45 transactions totaling $10,946 still had not been processed in the area and or the area lacked adequate support. We found that P-Cards of former employees were not canceled timely. We found that P-Card transactions were not consistently processed in a timely manner. Of the 206 P-Card transactions tested, we found 75 that were not submitted within the seven-day working day requirement. 20 were not reviewed or approved by cardholder managers within the seven-day working day requirement. And 13 were not reviewed and approved by the expense auditors in the accounting division within the 10 working day requirement. We found three out of 206 P-Card transactions totaling $914 that were not properly authorized. We recommended that the city implement policies and procedures to address these items. The city agrees and is working to address these items. We'll put questions for anything more. I have some questions, but I'll let my colleagues start first. Mr. Bass. Through the chair to the council auditor, good afternoon. Good afternoon. Good to see you again. I'd like your suit color. Thank you. Wish I could have joined you in that. So one of the things that I love that we're bringing this up. So let me just summarize here, make sure I'm on the same page. So these are credit cards that different departments have to pay for different things for their department. And so this is a review of all those card transactions. Is that correct? They're, well, P-Cards, yes, they're credit cards. Okay. Are they credit cards or are they actually debit cards? Because we have some organizations that, for instance, I know they'll do a charge card, like a credit card, and they'll have a limit every month and they pay that balance off at the end of the month. Is it like that or is it like Chairman Day says it's like a debit card, comes straight out of an account? They are, hang on a second, I'm not sure if they're credit or debit, but I know it's obviously it's through the bank and things like that. Can you find that out and let us know? And I would assume they're credit cards. Yes. I believe they're credit, but I don't want to. I couldn't imagine that we have a bank account that someone could actually access. I want to say they're credit cards, but if I don't know for sure, I don't want to put it on. Which bank? Do you know that? It was, let me change banks in a second. I told this earlier. I'm sorry. I did not stick with you. I'll find that out. Okay. Or I may, if I see it before the meeting, I'll be tuning it up. Yeah, so this is one of those, one of the things that I kind of bring up a lot. People ask, you know, what's one of our city problems? And I would say it's not, when it comes to financials, it's not these big purchases. It's the little stuff. It's the hole in the fish tank that's missing with these little transactions. And so, more of a statement, I'm just thankful that we do this follow-up, and I'm guessing they're going to follow up until this is completed, because I saw that there was 10,946. Have they followed up on that? That's still not processed or lacked adequate support. There will be a follow-up on this. Okay. Yeah. But, yes, I appreciate it, and that is my, thank you. Mr. Chair. Well, he asked one question. My question was, for almost a year now, 45 had not been processed. What does that mean, they haven't been processed? They purchased something and it's not went through the system, it hasn't been recorded, or what does that mean? That's one question. The other one, well, I got one more. We'll go with that one. With that one, they were not processed in the city's accounting system is the way I understand this. So they purchased a widget, and there's just some paperwork laying out there, or how does that work? We have a P-card in our office that people can use, and they use it for office things, and then there's like a time window after they buy the widget where they have to do the steps that takes it to the next person, and if you don't do those steps, then I guess that doesn't, you're just not processed. So there's like deadlines. It was, for this, the transactions that had not been processed, the department division did not process the transaction, and they weren't able to provide adequate support for the transaction. For $38,000 of the $45,000, or $10,000, we were unable to verify the legitimacy of the purchase as well due to a lack of supporting documentation. So, you know, receipts, they didn't have receipts for those. And, you know, Colleen's right, after a, and there's policies here, and that's what we had addressed earlier. One of the other findings had addressed was that they weren't processing the transactions within. You have a certain time to process the transaction to get it approved, goes, moves up to the next step, and things like that. And in some instances, that was not being, they were not meeting those timelines. So that may be the answer to the last one. And so on the last point, three out of 206, were not properly authorized. Does that mean they bought something that they shouldn't have, or they just didn't go through the proper procedure or say, whatever the procedure is, can I buy this, or what does that mean? Or did they buy something that they should not have bought? That was, on that one, it looked, it appears like they were, they were prohibited purchases. Did they? Prohibited meaning not allowed to make, not allowed to make. So when someone makes a prohibited purchase like that, is there any repercussions, or? Well, I mean, they reimburse the city for the funds. Does it come directly out of their paycheck, or is it, they have to follow up on that? They have to follow up on, I mean. Okay. Well. Because I know, like. It's not a, I don't believe it's a direct, they have to write a check, probably write a check to the city. Okay. I just know with some organizations I've been a part of, if you don't, if you pay something on your card, it goes through the system. If you don't pay something on your card, it comes directly out of your paycheck. Nobody's even talking to you. And they're just going to send you an email saying, hey, we took $36 out of your paycheck this month because you went to, you know, Taco Libre or something. Right. But I know that's one of them. And then I do have a question through the chair to Council Auditor. I have a question about the system we use in which they report this. So, for instance, we use bill and expense for some of the organizations that I've been a part of. And basically, we take a screenshot, we input the information, submit where we were, when we were, if we tip them or whatever. Obviously, it's different with food for us and then for stuff that you are buying. But what back-end system are we using or software to track these receipts? Would this be a question for finance also if we have them coming in? That would be more on the finance side. I'm not sure what system that they're using. I know, you know, the banks are supposed to, they have recorded transactions. I know we, in part of our methodology, we went to the bank online portal to get a lot of our information. So, okay, there's an expense module within the city's financial system, Oracle, that I know what a little traveling I've done. You should fill out an expense report and upload receipts into the system. Yes. And it goes in there and my supervisor signs off on it. And, but, but these are, these are, these are not PCAR transactions. I will say, I'll, that's not really, that's probably not a good example because that's not a PCAR transaction. Yeah, and you just brought up a good point. So, I didn't think about it until you just said it. Another thing that I've learned, some of these organizations I've been a part of, they always have an approver. So, it's got to go through their supervisor. Right. For them to approve it. So, these transactions that, you know, this, not, I guess, not the ones that have been processed. Where's the, where were we talking about the ones that weren't noted? Is that, is that those? Whichever ones weren't noted that they have been processed, I guess the processed ones. Or, lack, lack adequate support. Is that something that the supervisor didn't notice? Whoever was looking over the transaction? Well, I know with the PCAR there is an approval, like you said, it's approval process. And. Or this might have been the supervisor's card. It could have been the supervisor's card. But he, she should have, there should be someone else in the office or that would approve to make sure that that purchase was correct. You know, I know with, and these are used, these cards mostly are used for, you know, training costs, things like that. And when, when, if there's training in the office and, or, you know, external training you're going to and you've got to book a hotel room or something like that. Or pay the, pay the registration fee, I should say. Pay that. Then you would, the card holder would come in and, you know, pay, you would pay the, pay the registration fee. You would print out the receipt that you get from the email saying you're confirmed, your registration's confirmed. Print that email out, put it with the packet, the training packet, and they would keep that with the, the PCAR information in their office as well. The, the, the card holder. Okay. So they would have all of that information. They should. And in these cases, it appears they didn't have the proper documentation. So they didn't have anything digitized? They didn't have any, we, any supporting documentation that we could, we could find. Okay. So there's not, or there is some kind of back-end, this is all just not pen and paper. They have like a back-end system to submit this stuff, like all the, the pay receipts and all this, or is it all through? It's, it's, I mean, it's uploaded. So you have to submit it to somebody else for them to upload it? No, you, you would upload it yourself. Okay. And, and submit it and then send an email to the person that has the PCAR. Okay. For example, you know, and then they would, they would keep those both on a, should be kept both on the drive, the, the shared drive that is backed up every night. Okay. And, and, and also a hard copy. Okay. Yeah. So I think Mr. Barr has, excuse me, has asked most of the questions, but it appears to me in all audits, not just this one, P-Cards and many that you do. How often do you do these audits? Maybe, I know lots of departments, so you cannot get to this all the time. So maybe every two years, once a year. So my question or statement is, it appears there is no kind of check or balance system within most or all of the departments within the city. So there is someone that is aware or checking or identifying some of these problems without the audits, auditor coming along and saying, did you realize this or did you realize that? So is there some other kind of system within the departments that people should be using to help identify some of these issues? I'm not, not passing the buck, but that would be an administration issue on, on doing that. And not just this administration, I'm talking about all of the administrations made oral, because they're, they're the executive branch to control those, those type policies. Is it shortfalls? Thank you. So I, this $2,145,396 in expenses is statistically insignificant at 0.10%, so it's one-tenth of 1% of the total city budget. However, $2 million is a lot of money. The $6,507 transactions translates into $329.71 average ticket for, not ticket, but per user, per card transaction for the year. So this could be one person who maybe made multiple purchases for $90 or $80 or one big purchase to go to a conference. It was $329 or whatever. The $94,000, the 202 transactions that were not recorded in the financial system as of April 1st of 2025 is an average of $465 per person or per user, per card. And again, while in the greater scheme of things, those are not large amounts of money, they are significant enough on an individual transaction basis that they could become the subject of abuse. Piggybacking on what Mr. Barr says, that 45 transactions totaling $10,946, which is an average of $233 per transaction. That as of June 26, 25, they still had not been processed. And these are four transactions that occurred during calendar year 2024. So from January 2024 through December of 2024. So we're bridging two fiscal years. Is there a reason that you don't audit within a fiscal year? You mean just... Why did you choose a calendar year when that's not how the city operates? Well, I'm not sure why the methodology of a full calendar year, unless that... Let's see. Well, they picked a full calendar year audit scope focused on PCAR transactions posted to the bank for a full calendar year instead of a fiscal year. So... And real quick, an answer to your question, they're credit cards. Sure. They're tied to the city, but they're issued to employees. Individuals. Individuals. And these are cards, like I said, used for travel expenses, training costs, some office supplies, sometimes large items like purchase of food for animals, by animal care and control, things like that. And so, yeah, so they're credit cards. And so, yeah, but as far as, back to your question, they're not sure why. It wasn't a fiscal year. They picked the calendar year just based probably along the bank lines of, you know, January to December. Did your office determine the time frame or was that, is it determined by council ordinance? No, this was determined in our methodology of performing the audit. Okay. And that methodology says to use a calendar year as opposed to a fiscal year? Not always. Is there nothing in the methodology that specifies a time frame? No, but based on the auditor's research of the program, looking at the different items, they develop the methodology, and it's approved by the audit manager to select how to perform the audit. You mentioned something about animal control, buying food for the animals. We don't have a procurement contract with a vendor that provides that automatically and is billed through an internal payment system within the city. We just tell people to go out and pick up food for the animals, the shelter? I don't know if we have a contract or not. This could be an emergency type thing. Because they ran out of food? Could have ran out of food. Could have had a large influx of animals coming in. For whatever reason, you know, someone may have, I'm not breaching here, but not, but really in thinking about it, I mean, you know, someone brings a large animal in, horse or whatever, how often it happens, but stranger things have happened. You know, got to get the food to feed the, you know, feed the animals. So, you know, find a horse running around the, growing up on the west side, they used to have horses running around all the time out there that you had to catch. There was a time about 40 years ago when you could have a five-acre parcel on St. John's Bluff Road with a horse. This is only 40 years ago. So, I mean, now I don't think you can, I don't think that zoning category exists any longer than St. John's Bluff. But anyway, so, well, I would just say that to me, I would be interested to have an explanation as to what the administration is doing or which department is responsible for following up on this. Is there an internal audit division within the Department of Finance, or does this fall under the Treasury Division, the Program Administrator? Program Administrator, it's a shared responsibility. You have the Treasury Division, the Accounting Division, and the Procurement Division. Those are the three that share this responsibility. And all three are under the Finance Department? No, sir. Procurement is under Administrative Division. Procurement used to be under the Finance, but they moved it under Administrative Services. When did that happen? Starting fiscal year 23-24? Reorganization. Mayor Deacon, a big reorganization of building. Yes, so the Treasury Division is the Program Administrator. They're responsible for developing and enforcing the P-Card policies, procedures. Accounting Division, they're the quote-unquote expense auditors. They're responsible for reviewing and approving the P-Card expense reports created by the departments and processing the monthly credit card payment by the city. Procurement Division, they conduct periodic post-transaction reviews of all P-Card activity to monitor overall program performance and identify any unauthorized or improper purchases. Those are the three shared responsibilities of that. Interesting. And just so you know, at the time of the audit testing, there were 111 active P-Card distributed across 33 city department divisions. How many total P-Cards? 111 active at the time. Over all the city? Over all the city. Okay, that doesn't really mark a lot. So then, oh, I see, 111 active. So then those 111 cards are responsible for the 6,507 transactions, and that would be what, roughly 60 transactions per card? On average, two and a half transactions per card per month. Is there a breakdown on those 6,507 transactions as to what did the transactions procure? Meals, entertainment, conference registration, travel? Are they categorized anywhere? I am sure they're probably categorized in the work papers. But, you know, as far as looking to see if we have any, maybe, yes, there's some in the work papers probably that have that, the breakdown of the categories and has the amounts in them or not. But they have the breakdown of the categories. Okay, we're a little bit behind schedule on our agenda. However, the report of the Public Service Grant Subcommittee, the presenter, the chair, Mr. Lures, is not here. So we will move on to our next item, which is public comment. Mr. Nooney, I'm going to remind you once again that you are authorized to speak on any matter that's on the agenda. So you have a copy of the agenda. So you are free to speak on reports 903, 904, anything pertaining to the public service grant process. If not, those comments would be out of order pursuant to the bylaws of the commission that are presently in existence. Are you able to do that? Yeah, with my... Could you return the podium to where it was, please? Not only just hear me, but see me as well. All right. Yeah, my name is John Nooney. Jacksonville City Council Resolution 2023-0819. I'm in City Council District 4, CPAC 3, School Board District 3. And, yeah, you want to talk about, you know, cards and all that other stuff. You know, let me just start by saying that, you know, I just was at the Northeast Florida Regional Council this morning. That is not on the agenda. I gave you a specific... You love that gavel. Well, it's my obligation... Mr. Nooney, it's my obligation as chair to make sure that matters before the commission are subject to public comment. Okay, you know, you're talking about the abuse of cards, all right? You know, we just passed 2026-0004. What does that do? The park trust... Yeah, it's a trust fund. Yeah, so you can hand out money. That's not on... That is not on our agenda. Well, you're talking about, you know, with these cards. I mean, this goes right to the point of abuse that you want to have, you know, some control over. So, in fact, I even mentioned that at the Northeast Florida Regional Council with seven counties. You discussed the P cards? Well, you know what? Did you? Is that what you're saying? You brought this matter up at the Northeast? Well, the actual P cards? Would you be so kind? No, listen, I am talking to... Excuse me. I'm talking to... You know, listen... Excuse me. Look, the last time, you know, you had Wendy Kahn in here with the CIP, you know, Capital Improvement Projects. That was the last meeting. That's not on this agenda. Well, here again, let me... You know what? Let me... I'm going to ask you a question, and all you have to do is answer it. Okay, you do that. I'm going to ask you a question. You just simply give me an answer. Are you able to speak to any item that's on this agenda today? Yeah. Are you kidding me? You're... You're... You're... You're... You're... You're... You're... You're... You go... Everyone has that. You go... You launch off into... Pardon me? You launch off into tangents that are unrelated to the matters of this commission. It's... The matters that are on the agenda, you cannot speak on them. You just said two... You just said two million bucks. It's like... It's like... Like this spending is nothing. It's real money. I agree with you. You know, you got 300 bucks. I would let you... I would be welcome to hear your comments. Well, I'm trying. Okay? We'll continue. Man, of all the places I get... This has to be the toughest one. Well, we have a specific purpose, and I'll address your concern. This commission has a specific purpose under the city ordinance. Mr. Nooney, it's my turn. What's... This commission has a specific obligation. It is authorized to advise city government on financial matters, to review city spending, to review spending by agencies and independent authorities. That's the purpose of this committee, this commission. It is not a forum for... To come in and make random comments about some aspect in the community. That's not the purpose of this commission. If that's what you would like to do, my advice to you is address those comments to the city council. They have no limitation. They... We are directed by city ordinance to do specific work. We have adopted the Florida statutes guidelines on public comments. And all I'm asking you to do is to use your three minutes. And I'm going to give you plenty of time. All I'm asking you to do is to use your three minutes and speak to some matter that's on the agenda. Can you do that? I've been trying. Yeah. You are talking about... And what this city council has created is the potential for more abuse of a system that you are trying to control and get a handle on as it exists today. I shared at the Northeast Florida Regional Council almost exactly what you are talking about. And instead of just with Duval County, how it can be impacted with the other seven on a regional county basis. I'm going to give you one more minute. Please continue. Well, so the way it's structured now, 2026-0004, Ken Amaro, it's a parks trust fund. And there's also one for the military with the veterans. There may be another one. I shared with them 2009-442, which is the artificial reef trust fund. That had a specific purpose. You don't have those loopholes that you do with these cards and everything else. So anyway. 30 seconds. 30 seconds. Well, I just want to make sure. And, you know, the Tourist Development Council, I was at this thing. This is April. And right here, TDC is statewide. What gaps do you identify in Jacksville's current tourism economy? And you know what? Here's this map. 2025, the Emerald Trail. You guys see this? There's only three of you, four of you here. You open it up. And you know what? The kayak launch isn't here. All right. Now, now. Thank you. Okay. Time is up. Well, you know what? That's where all the cards are. Thank you. They're right there. All right. Thank you. I'll deliver my comments. I don't have any formal written comments. But I will address the matter of public comments. If you will review the ordinance that created this commission, we have a specific charge to advise city government on the finances of the city government of the city of Jacksonville, the consolidated city of Jacksonville, the independent authorities, and the constitutional officers. The only thing we are not directly authorized to do in that ordinance is to review the school system. We have full authority to review everything else. In order for us, in order for us to do the job that we have been charged by that city ordinance, we have adopted bylaws. And in order to keep the focus on the matters at hand, we adopted an amendment to the bylaws that addresses public comment. So that's the purpose. That was the purpose of that amendment. And that is why I will continue to monitor the public comments to make sure the comments are in order and not out of order. All right. We have some previous business. Mr. Barr, we drafted an amendment to the bylaws last month. We cannot take action on it. But do we have a copy of that in writing? Just of which is to amend Article 9 to give public comment two minutes to speak, depending on the number of people at the meeting, and with the permission to speak on any matter. Welcome comment. Mr. Barr, you authored the amendment. Well, we can't do anything about it because we don't have a quorum. I still stand to it. I still feel like the public should be able to make a comment. And let me just get it right on out there. I would rather hear two minutes of somebody talk than five minutes of arguing with them about not talking and let them talk, see what they've got to say. Even though it doesn't have to do directly with this, generally speaking, most of the stuff I spoke about has to do with the city and some type of funding or something. Generally speaking, but again, all the different committees that I've been in, they all allow public talking. You can talk about your grandma's cornbread if you want to. It doesn't matter. They get to talk. And I think we should do it. Last meeting, it took 11 minutes to argue that you can't talk, when in two minutes, we could be done with it. That's where I stand. And I still stand to that. I know we can't vote on it today. And, Mr. Chairman, I see your point, and I highly respect it. But I think to keep them – and another thing, to keep this commission from having the bad reputation that they won't let people talk at that commission, we don't want that either. Again, there's not 100 people show up. There's usually one, maybe two, once in a while. The other young man who was here, I guess he's gone. He's never spoke. But I expect at some point in time he's going to speak. He comes to all the meetings, at least partially of the meetings. But I still stand that I think we should allow the public to speak now. If they want to waste it on introducing who they are, two minutes. But at two minutes, by God, they've got to shut up and sit down. We're not going to tolerate over two minutes. But I think we need to go with that. That's my opinion, but we can't do anything. And now if it gets voted down when we do have a quorum, then I won't bring it up again. But I think to expedite – I mean, here, we've just wasted five more minutes of me talking about this. So we're about eight to ten minutes into a two-minute conversation right now. But that's where I stand, Mr. Chairman. Again, no disrespect to you. I just think that's where we ought to be. You're back. I agree fully with Vice Chair Barr. Brownsville, can you have any comment? I don't see a problem with the – as long as it's related to the government. Colleen, next month, can we have the text in a printed format as a red line to the bylaws? And you don't have to put out the entire bylaws, but just Article 9 and show it as a red line as to what would be – I don't think we deleted any text. I think it's just an addition. Under new business, it was brought to my attention after I asked the question that we have members of this commission that are noncompliant with the requirements of city ordinance. Chapter 50, 50104, I think it is. That this is in our rules, but it's simply a restatement of the ordinance code. That members of commissions – I believe the language in the ordinance is members of commissions and boards are not allowed to have more than two of the last three meetings for an unexcused absence. We have two members that, as of today, I believe now have four unexcused absences. One of the members' term expired in June of 2025. Where is that? This would be Ms. Pryor. Not that I'm a paragon of virtue, because I'm not. But when my term expired, my first – I was appointed to complete about a year or so of a term, and then I was reappointed or, I guess, nominated by the Southeast CPAC for another three-year term. Is that what we have, three-year terms? We can serve up to two consecutive full three-year terms. So my term expired – yeah, I was – I started in 2021 – I'm sorry, 2020, to a term that expired in June 30th of 2021. I notified the CPAC in February or March of 2021 that my term was expiring and that I would be interested in continuing to serve. So the Southeast CPAC then nominated me for a full three-year term to run from July 1st, 2021 until June 30th, 2024. I was then re-nominated, and I think I was re-confirmed by the city council, if I remember correctly. And so my current term expires June 30th of 2027, after which time I'm no longer eligible to be a member of this commission. So I think it's just common courtesy that if our terms are expiring, that we give notice to the body or individual, meaning either the mayor or the city council president, of that expiration and for them to take action. So in the case of Ms. Prior, that was not done. Now, the language is that you continue to serve until your replacement has been named and confirmed. All right. There's no way for that CPAC to name a replacement and nominate that individual before the city council unless they're informed. Excuse me. So I think that's the proper procedure, and, you know, if we don't run the commission the way it's intended to be run in every respect, then what's the point of the commission? We just become some place that we can pop something on our resume, and, you know, we get invited to all the city council president installations, and we get to go to a party once a year. We get to go to a party once a year. That's fine. Yes, we do. You should have gotten an invitation from- I wasn't on it yet, was I? Invitation to what? It's happening. So the invitations have not gone out yet. You may have gotten a save the date. I did. What was it? Yvonne Mitchell. Yes. Administrative services. All active board and commissions members will get an invitation to the council president's- It'll be in the mail? The installation, it's in June. Okay. I think it's June 25th. So if I could put in, I believe we need some people on here that care, that give a crap if we do our job or not. And not saying anybody's not or whatever. You know, everybody has life circumstances that happen where they can't make it. So I'm not outing one person or two people or three. But I would love for us to go through the list, get everybody's expiration dates, and know when their term's up. And then you have it right there. Oh, okay. She's ready. She's ready to get rid of people. That's what that is. So, for instance, mine ends, because I took over Mr. What's his name? Mr. Sturm? Daniel Henry. Sturm. And so I have to get reconfirmed, but I've already worked on that. So that'll- When is your term expires? July, right? Is it September? Okay. Of 26. Yeah. Well, I'm planning on- Okay. So you- I have a set. Yeah. I have things in motion already. So that's great. So you would have to submit information to incoming council president, Howland, for him to initiate that reappointment? Yes. Okay. Yep. And so with that being said, if we could just get a copy of the dates or whatever. And then I would have a meeting when we have a quorum to remove or whatever we got to do. You know, we want- we want to be able to have- we get everybody here. For instance, I don't know, Mr. Chris McHugh, I don't even know who that is. So, yeah. And so just- Is he- he's the tall guy with kind of sandy hair? Is that a baby? Yes. Yeah. So- Excuse me. I also got an email from the floors whilst this meeting was happening. Okay. Mr. Chair, may I ask you, are you- so are you proposing that somebody contact the- I know it's not called inner city CPAC, it's called- Urban- Urban Corps. Urban Corps CPAC. Are you proposing someone to contact- I know you're on the CPAC. I'm Southeast CPAC. I'm chairman of the North CPAC, but are you proposing that somebody- Urban Corps say, hey, it's time for y'all to elect somebody else? Because Kim- Ms. Pryor, I think basically as she was going out, she nominated herself at that time. Because that's what she said anyway. But nevertheless, they may nominate her back in. I guess that's allowed. What is your- What is your- This is how I interpret the ordinance. The vacancies exist. The way the ordinance is written, it's not automatically enacting. It requires commission action to declare the vacancy. So we have to take action to declare the vacancy, which would require a resolution, which will require a motion to put this on the floor of the commission at a full commission meeting to declare the positions as vacant. So once that is done, then they have every right to reapply for appointment. Now, I can tell you this much, that when they have to go before the rules committee, even when I went before the rules committee when I was reappointed, they ask you a question. What is your percentage of attendance? And the rules committee is not inclined to reappoint you if your attendance is under 75 or 70 percent. And I think it gets to- Blake, I think it gets to your point. If you don't want to be on the commission, just resign. If you're going to be out of town for three or four months, just send in an email. Say, I need to have an excused absence for the following months. If you're not going to make a meeting, send an email like Mr. Lures did. We can do all that from our cell phones. I've learned how to do that now. So it's not impossible. It's not a burden. I think, you know- How do we draft that resolution? It doesn't even need to be written, does it? We can't do anything today. Right. So if at the next meeting and you have a quorum and the body decides that you want to vacate those two positions, my recommendation is that you would send a letter from the commission to both of those CPACs informing them of such. I don't think it has to be a written resolution. I mean, it can be a verbal declaration, which will be reflected in the minutes of the commission meeting. And that is, in essence, a record of the action of the commission. Is that not correct? Correct. So, Mr. Chair, are you recommending that the next meeting, if we have a quorum next meeting, that we make a motion to drop these two? To declare their positions vacant. That's the language that we will have to adopt. If we do that, should that be the very first thing that we do? What if they're here? They can sit in the audience. Their position is vacant. Well, until we drop them, they're not vacant. No. Is that right? No. Right. So, if you have a quorum? If we have a quorum and they both show up, they're welcome to sit in the audience, but they are no longer members of the commission. They have failed to meet the requirements to continue on to serve on the commission. Then why do we need to have a vote to vacate them? Because that's the way the ordinance reads. I didn't write it. My point is, if we're going to vacate them, and they're already vacated, my point is, until they get vacated, aren't they still commissioners? I mean, if they show up. It would be an interesting, they probably need an interpretation by the OGC, but it would be, and I read this thing twice, even three times. And the way the ordinance reads is the board or body must declare the seat vacant. It is not self-actualizing. And at that point, they're gone, right? Yeah. No. We simply declare the seat vacant. That can start the process for filling the seat. As I read the ordinance, if you do not meet the attendance requirements, you are removed from that board or body. In order for the vacancy to be filled, the board or body must declare the seat vacant, and that starts the process for filling the vacancy. Should there be some type of notification to these two people in advance, so when they arrive, yes or no, at the next meeting, that they are aware that they're basically being... Say it. We get a notice every month that this commission is going to meet. We receive an email notice. We're all adults. We accepted the appointment. We went through the council confirmation process. We don't have time to babysit people. If they are not going to be responsible members of a board or commission, then resign. If you're not going to attend, well, then at some point, when you trigger the vacancy provision of Chapter 50.104 of the ordinance code, then that's the process. I didn't write the law. It was written by someone. I don't know when the law... I don't know when that part of the ordinance code was adopted, but that's how I read the ordinance. Senator, Chair, Colleen, we have 11 members. How many does it take to make a quorum? Six. Okay. If we have nine members, how many? Because if... Five. So then we only will need five members exclusive of those two next meeting. If what you're saying is they're automatically, as of right now, they are no longer commissioners, is what you're saying. That's how I interpret the ordinance. Is it? Do we need to get a ruling from OGC on this? I hate to burden them. And they've got plenty of stuff to do than to worry about people who don't have the, you know, common decency to attend a meeting. Well, Mr. Chairman, I agree with you. There's no excuse for not picking up the phone, picking up a text, whatever. However, if it's something that can get us in trouble by kicking two people off the thing because we're not OGC, I think it's... We're author... Read the ordinance. We're authorized by the ordinance to declare the seat vacant. Once they miss the attendance requirement, they are... As I interpret the ordinance, they're off the commission or board. In this case, they would be off of this commission. So you're saying right now they're off? Yes, that's how I read the ordinance. I'm not an attorney, but... What it says is, if an appointed member of a board or commission fails to attend two of three successive meetings of the board or commission without cause and without prior approval of the chair, the board or commission shall declare the member's office vacant and the vacancy shall be filled as provided herein. Then the way I read that, they would be allowed to sit as members of the commission, but our action to declare the seat vacant would then remove them from the commission. Correct. That would be the correct process. Can we get a... So they would sit as commissioners? They can sit as commissioners. So... And they can vote. Okay. They can vote yes or no. Yeah. They can vote to continue themselves. Okay. I mean, I wouldn't vote to continue them. I'll go back to what I originally said. I would still think, instead of making someone sit through an entire meeting here for two hours, to put it at the very top line, let's get it over with. That way, if we vote them down, they're removed, they can walk out there with Mr. Nooney or they can leave. I don't think we should sit here the whole time. I think what we will do... But I don't run the agenda. That's just my recommendation. No, and I think that's in order. So I would recommend that next month, on item one, call to order, determination of quorum, absences, and then declaration of vacancies. That'll be the first thing on the agenda. Does that work? Yes. And I'm assuming the quorum is exclusive of those two. Or is it including those two? Technically, as I read the ordinance, they're not off of the commission. Okay, so then we need seven people here to do this? Six. Six. Six, okay. We need 5.5. What is my expiration date, please? I think it's coming up. That doesn't sound good, expiration date. Well, look, we all have an expiration date. It's just when. It may have expired already, but I have to double-check that. But again, that doesn't mean that you're off. That means you continue to serve until your replacement is named and confirmed. I just need to know that I can get a replacement. Okay. So you're CPAC, so you need to ask your CPAC to appoint, to nominate. I do, I just want to know if it's time to do that. When does her term expire? That's what I'm thinking, yeah. Do we know with the new guy coming on, is he replacing somebody or is he filling a slot? He's replacing Mr. Zabuni. Who? Jeff Youngblood was appointed by Jeff. We just filed it this week. Oh, yeah. We have. Now we're going to get some action. It's expired, but I will just triple-check on that. Because it seems like I've been here. Yeah, so if you might at the next CPAC meeting, let them know, they should start. I will. And do you show me as June 30, 2027? Yes. Okay. I have no idea what my office is. I think that you are up for reappointment as well. I think yours is technically over, so I can revisit that. That's great. Do you want to wait, Nick? Yeah. Correct. Yeah, we have 24 more minutes. Thank you. So, any other comments on the item number nine, declaration of commission vacancies? It's been a pleasure, in case I'm not hearing that. Well, now, it's up to you whether or not you want to attend next month. I mean, it's going to take them. When does your CPAC meet? All right. So, then, assuming, do you know of anybody on the CPAC that would be interested in being your successor? Okay. All right. I mean, we have term limits. Yeah, it's very respectful. That means it's at least two and a half, so I will wait. Hopefully, you're back next month. Okay. Then that means- Because you can't stop coming until your replacement's been confirmed. So, at this rate, we're probably, if your CPAC takes action next week, it could then be put into the hopper, yeah, late May, which would take it until probably through June, even, potentially not even until mid-July, because the council will not meet the first, the second Tuesday of July. That's the council break, correct? There's a two-week break where they do not meet. Nope. I didn't realize- I think you're a great ally on this, so I hope the other lady doesn't accept it, or a male. So, then we'll have to pick a new secretary, too, because she's like a good secretary. Any other comments on that item on the agenda? If not, we'll move on to item 10, commissioner comments. And I went out of order, Mr. Barr. I tried to go alphabetically, but, so, Mr. Barr, you're up next, then Mr. Bass, and then Ms. Roundsville, and then I will wrap it up. Well, I appreciate all you folks who did come. I don't have a lot to say. I've spoke more today than I normally speak. I'm usually the silent one, but I have nothing more, Mr. Chairman. Blake. Hello. Council Auditor Carter. Mr. Carter. I would like, for June, for Jack's Port representative to be here, for, or not June, July, because we want the finance person here in June, but for July's meeting, or August. There will be no July meeting. Oh, that's right. Yeah, to August. We're asking the director of the finance department to come in June. Okay. And then we will not meet in July. We will then reconvene in August. Right, right. So, yes, August. I would love to have a Jack's Port representative here, so I can ask all the questions that I have. Jack's Port? Jack's Port. Jack's Aviation. Jack's Port. Oh, yeah. Well, we can next month. The next month, we can do Jack's Aviation. To Commissioner Bass, so we can narrow it down. What are you interested in? Well, I guess I really want to know about our cargo and what we're getting in, whether the container ships or the car haulers or the cruise lines and go into detail about that. And then what we get as – I mean, we're not – I don't think we get anything as a city from them as far as – do we get any – we don't – that's only through JEA that we get something from. That's correct. Okay. I'd like to talk to them about that and the future of that, and maybe that will change one day, what that would look like, all the little things, how they run, operate, you know, just basic Q&A between us and them. So, thank you. And I would like to invite the director of the Port Authority, and the reason I'm asking for that specifically is that if the CEO of the authority cannot answer comprehensive questions, then I have concerns about them being qualified to lead an independent authority. If you have concerns – and again, I harp back on my experience in the private sector. I was employed by a publicly traded company, but it was private – it's privately held by the public. It's a private enterprise. It was not public enterprise. It was for profit. And at this annual stockholders meeting, it was presided over by our chairman of the board, who was also our chief executive officer, and he ran the meeting. He was there to answer questions. Now, there were – you know, the next tier of senior management was there, and they would typically give a report. So, if – I don't know how many divisions are in the Port Authority. Through the chair, you've got mainly just operations. You've got marketing. You've got chairman – the CEO is Eric Green. CEO. And Joey Greive is the CFO. Oh, is that where he went? I would think Mr. Green is the appropriate person. I don't think we need the board chair of the Port Authority. No. Because they're not going to know anything. I mean, I'm not – and I don't mean that in a derogatory sense. It's just they are so high level. It's the – You've got operations, which encompasses all the containers, and you've got cruise lines. That's right. Things like that. And that help you. Yeah. Yeah. And, you know, what comes in is containers, auto, dry bulk, brake bulk, liquid bulk. All that comes in through the port. So, okay. Yeah. I mean, this is – I mean, our port is our future. And so, it was – it's our past and our future. That's what built the city. It's what built the city. And, you know, there's a new – there's a new generation on the rise here in Jacksonville. And we would like to know how we can expand that port and get those bigger ships in here and, you know, and do all the things. So, I'd love to ask him a lot of questions and pick his brain outside of this meeting. So, but, yeah. If we can get that done, that'd be great. Yeah. And see if we can get our – also from the Aviation Authority, if we can get our 70 – something of that 76 million. Mr. Van Lowe will be coming. Okay. Awesome. The – well, Colleen will reach out to the port. You want to – in June? Yeah. So, July. July. That's not July. Not July, but August. You want somebody from J.A.A. here in September? June is the finance director. August is Port Authority. September would be the Aviation. Ooh, this is going to be fun. Is Jeff going to be here? He should be confirmed on it. Yes. Oh, yeah. He'll be confirmed in the beginning. Good, good, good. Oh, Ms. Colleen, did we figure anything out about the logos? The OGC? I sent it to them and I talked to them. Okay. Thank you. I sent them – I forwarded that email. Did you like it? Yeah, that's pretty neat. ChatGBT can do some crazy things. Ms. Roundsville. Quick comment. I'm pleased with the direction that the true commission is going. I think we're making progress and looking into some wonderful things that need to be checked within the city government and the finance department and just continue what we're doing. Well, it's not my intent to be divisive, but I have very strong feelings on how this commission should run, and I put those out there earlier in the process. I outlined a set of goals. We are making almost no progress on the goals other than adopting a new set of bylaws. The fact that the information is not readily available is of concern to me, and maybe part of it is we're not asking for the right information. Maybe we're not asking the right questions. So, and again, my ultimate goal would be able to, from the appropriation, from the original appropriation, the original budget bill that we can track through the year, and I would like to see it done on a monthly basis with a variance report, and I know the sheriff's office does it because I have seen copies of it. And maybe that's a question we can direct to Ms. Brochet, if she's an individual that comes and speaks, and try to obtain that information so we can begin to look intelligent about what we're doing. And I don't think we've been very successful on that front up to this point. So, any closing comments by anybody? Okay. We will meet next month on June the 4th. Is that correct? Thursday, June 4th? I think you sent out an email this week with the meeting dates for the balance of the year. With that, we are adjourned. Thank you.