[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6469693,"mediaKeyId","5780603-53fd78b74f9d2ca9c91a4a9c82a47e04","parentId",5780603,"title","Del City audit: auditors report $1 million general‑fund deficit, two budget findings and bank‑reconciliation issue","audioSeconds",475,"startMs",3249000,"endMs",3724000,"viewUrl","/Search/View?dp=1&key=5780603-53fd78b74f9d2ca9c91a4a9c82a47e04&start=3249&end=3724","thumbnailUrl","https://assets.pipeline.soar.com/5780603-53fd78b74f9d2ca9c91a4a9c82a47e04/thumbnail_3249000.jpg","articleUrl","/articles/6469693/Del-City/Oklahoma-County/Oklahoma/Del-City-audit-auditors-report-1-million-generalfund-deficit-two-budget-findings-and-bankreconciliation-issue","mediaUrl","https://secure.pipeline.soar.com/6469693-9fa38767b48d5797abd9c118870f537b/orig.mp4?Expires=1775339299&Signature=SLYq5NsrvM6tkOGsh24lGP~VJIqbIjoVqD0jzIcs~AQQz6jiKPNEhzczdU0HRau~QDxbtSnxnOmzXCADx73T81ussLhpbESbhxtYQvrFE3DjweiH2hghE~tbtwvVqEFUZCE~kZvAvMWIJRTssl866QYGOsiRLp~6dspH5mZ8~3qRZaCYjhf0Zh6XJomtoKFaMsuUSqhtK922a8MYL-Jh1S5xa~O8XZQXxT3Qidwc4-c4-keYERiIJurLYcxASnq9LJd5THNbDb3SDSjpQOzSRm4DVuM6KzsQQpc6oAvj4pacuRroYmJkc2IkjzpdRwqCuMen8OFoM5h8uAIQ8KKIFg__&Key-Pair-Id=KUT5TJCACFTXG","author","Del City","date","2025-09-16T13:01:55Z","article","Tamara of HBC CPAs presented the city's independent audit for the fiscal year ended June 30, 2024, telling the Del City City Council the firm issued a clean opinion on the basic financial statements but found three material control and reporting issues.

“In our opinion, the financial statements referred to above present fairly in all material respects,” Tamara said, and later pointed to three findings in the auditors' report: an unassigned general‑fund deficit, multiple negative budget variances, and unreconciled bank balances following a conversion to new financial software.

Why it matters: the audit is the city's primary independent check on its financial statements and compliance with federal funding requirements. A clean opinion means the statements can be relied on by users, but the findings identify operational problems the city's finance team must correct.

Key figures and findings
- Unassigned general‑fund balance: auditors identified a deficit of about $1,000,000 in the general fund. Tamara said a healthy unassigned balance is commonly 10–30% of revenue; the city's general fund revenues were reported at about $11,000,000.
- Proprietary (utility) funds: auditors reported approximately $3,100,000 in unrestricted net position for proprietary activities, roughly 35% of those funds' $9,100,000 in revenue.
- Federal programs: the audit included a single‑audit of federal awards. Auditors reported the city expended more than the federal single‑audit threshold on federal programs (roughly $2+ million) and issued a clean opinion on major federal program compliance.

Three audit findings and management responses
1) Deficit fund balance: auditors said a transfer of ARPA funds had not been recorded with the proper restriction classification. Management told auditors it will correct recording practices and has described corrective steps in the audit report.
2) Budget variances: auditors found several line‑item expenditures that caused negative variances under state budget law. Management told auditors it has enabled software controls to prevent line items from going negative and will require formal amendments to authorize overspending going forward.
3) Bank reconciliations: the city's conversion to new accounting software (Encode) created reconciliation differences between the ledger and bank statements. Auditors noted ongoing vendor support calls with the software vendor and said the city is working to resolve the conversion issues.

Council action
Council moved to receive the presentation and accompanying independent auditors' report; the motion passed unanimously on a roll call vote (Councilmen Dean, Brown, Tatum, Finch and Mayor voted aye). Tamara and Chris Heim of HBC CPAs answered questions about the findings before the council voted to accept the reports.

What happens next
Council and staff did not adopt new ordinance changes at the meeting; the audit document includes management's written responses and recommended corrective steps. City staff said they will pursue the ledger reclassification, enforce budget controls through software changes, and continue to work with the software vendor to finish bank reconciliations.","mediaType","Video","parentTitle","Council Meeting 09-15-2025","oneSentenceSummary","Tamara of HBC CPAs presented the city's audit for fiscal 2023–24, giving a clean opinion on the financial statements but flagging a $1 million unassigned general‑fund deficit and other internal control issues.","taxTitle","Del City, Oklahoma County, Oklahoma","taxId",68873,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6469684,"Del City council votes at a glance — Sept. 15, 2025",921,3003000,3924000,"/Search/View?dp=1&key=5780603-53fd78b74f9d2ca9c91a4a9c82a47e04&start=3003&end=3924","https://assets.pipeline.soar.com/5780603-53fd78b74f9d2ca9c91a4a9c82a47e04/thumbnail_3003000.jpg","/articles/6469684/Del-City/Oklahoma-County/Oklahoma/Del-City-council-votes-at-a-glance-Sept-15-2025","https://secure.pipeline.soar.com/6469684-d23f33ac0d42c5c4bdb712c9cd9d66c9/orig.mp4?Expires=1775339299&Signature=Gu3OPClEwlIKD6CvTutHjGSnmO3Jdx5zXrqiXoiAa~toXMUDcJXTZVr08ZakS22RU66tZmyb9zA0I7XnHBDtk8uMbTYhvSp3Xf5KxHrW92MMb58jgtFsNAVBjyh8G9ae2n9xZnwoi1HqPxn57j-D8o5oq5KQlw8LjHlDYBY2RzUJ2QO3VBN3sP24Q1MELsbEkOtxxSGAfy~4r6f1Bkq6nu041zUPQu8udS1gIrFBNJ6LriOD2cHleuHxk6iazpzgRKGM795-Rbb8eLgds2zEKnAUQ0jVYpNXhav2OHYCQ5kaXDrbBHMPJLz2qGAvwSQq4QvTfqTqAF6ulEn17lwHNw__&Key-Pair-Id=KUT5TJCACFTXG","The Del City City Council and the Del City Municipal Services Authority took the following official actions during their Sept. 15, 2025 meetings. Vote tallies and primary details are listed below.

Consent docket
- Items: Minutes (09/02/2025) and a budget amendment for FY2025–26.
- Outcome: Approved by unanimous roll call (Council Dean, Brown, Tatum, Finch, Mayor Eason).

Appointments — Board of Adjustment
- Rex Warlick: reappointment to Board of Adjustment, term through 10/01/2028. Outcome: Approved (unanimous).
- Jim Studebaker: reappointment to Board of Adjustment, term through 10/01/2028. Outcome: Approved (unanimous).

Annual audit
- Action: Presentation, discussion and receipt of the annual fiscal report with independent auditors' opinion for fiscal year ended 06/30/2024 (HBC CPAs).
- Outcome: Council received the presentation (unanimous vote).

Final plat — 5401 Tinker Diagonal (Walmart Supercenter #544)
- Action: Approval of final plat (PC plat 688-25) as recommended by the Planning Commission; authorize mayor to endorse.
- Outcome: Approved (unanimous).

Abatement assessments
- Action: Ratify assessment of abatement costs to property owners for previously abated properties per city code (referenced in backup as sections 13‑106 through 13‑114), total after stricken items: $11,420.33.
- Outcome: Approved (unanimous).

Community center AV cart (Item 11)
- Action: Authorize city manager to purchase portable audio/visual cart for community center with a not‑to‑exceed limit of $14,750; staff authorized to seek alternative quotes for one week before purchase.
- Outcome: Approved (unanimous).

Street striping contract (Item 12)
- Action: Proposal to remove and replace striping on SE 15th Street between Sunny Lane and Bryant (Action Safety Supply) for up to $48,449.96.
- Outcome: Motion to table pending verification of contractor performance and final measurements; motion to table carried (unanimous).

Del City Municipal Services Authority (DCMSA)
- Purchase of four 24‑yard side‑loader containers (Rolloffs USA), not to exceed $14,835 — Approved (roll call: 4 yes, 1 no — Councilman Brown voted no; chair/majority carried).
- Purchase of used 2017 Peterbilt residential sanitation truck from JX Truck Center, not to exceed $90,000 — Approved (unanimous). Travel for pickup to be authorized separately.
- Purchase of a 2026 Ford F‑450 Super Duty (Bob Moore Ford) — discussion held; item tabled to Oct. 6 to gather additional specifications and alternatives.

Votes at a glance (summary table)
- Consent docket (minutes & budget amendment): Approved — 5–0
- Board of Adjustment appointments (Warlick, Studebaker): Approved — 5–0 each
- Receive FY2023–24 audit: Approved — 5–0
- Final plat 5401 Tinker Diagonal (Walmart #544): Approved — 5–0
- Abatement assessments ($11,420.33): Approved — 5–0
- AV cart (not to exceed $14,750): Approved — 5–0
- Street striping (Action Safety Supply, up to $48,449.96): Tabled — 5–0
- DCMSA roll‑offs (Rolloffs USA, $14,835): Approved — 4 yes, 1 no
- DCMSA used sanitation truck (JX Truck Center, up to $90,000): Approved — 5–0
- DCMSA F‑450 purchase: Tabled to Oct. 6 — 5–0 (motion to table)

Why a roundup: The meeting included several routine and technical approvals plus two substantive presentations (the audit and AV purchase debate). This checklist records each formal council or authority action and its outcome so residents and staff can track next steps.","A roundup of key motions and outcomes from the Del City City Council meeting on Sept. 15, including appointments, the audit receipt, a final plat approval for Walmart Supercenter #544, abatement assessments, a community‑center AV purchase authorization, and several municipal service authority purchases.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6469689,"Del City council authorizes up to $14,750 for portable audio‑visual cart after debate over price and timing",1119,4261000,5380000,"/Search/View?dp=1&key=5780603-53fd78b74f9d2ca9c91a4a9c82a47e04&start=4261&end=5380","https://assets.pipeline.soar.com/5780603-53fd78b74f9d2ca9c91a4a9c82a47e04/thumbnail_4261000.jpg","/articles/6469689/Del-City/Oklahoma-County/Oklahoma/Del-City-council-authorizes-up-to-14750-for-portable-audiovisual-cart-after-debate-over-price-and-timing","https://secure.pipeline.soar.com/6469689-f5f79818769c266adcd7877161ff569f/orig.mp4?Expires=1775339299&Signature=be-5oSJVFB~3HduDoMBpWF50yHM5RktFQm1JgtNmQfhAA1TK4msJ2syD8qUyzx4HXdp5iqFhoGHeGcDxIKmIEnz1OpkcGgd4jKY1AjzHNVHDO8jYhbbaUzlP4QOF3W0paf-3BGFRKH3wMkTc-at6YZeAxhf5MbDKDElaK~QDmZzZuRuSrEDy~Tg6cEJL7vv-58X-yc6sib0wGyxS~7x107SO6VRtLt2ATC00hnhIHtZU-j9j5Gfr3E2D00~~XKc2o~5WJDwVp-zKo0nIfV0SqIv4IeV~LQHu0J76fX4yahp0FHYPJouEMyvBgPWpP06mfRhKdUDcEBzkYhynwJYQyQ__&Key-Pair-Id=KUT5TJCACFTXG","The Del City City Council on Sept. 15 authorized the city manager to purchase a portable audio‑visual (AV) cart for the community center in an amount not to exceed $14,750, after a wide-ranging debate about price, scope and timing.

Council members and residents said the community center needs reliable audio and video equipment for programs, but several questioned the quote in the meeting backup and urged staff to shop for lower prices or pursue grant funding.

Councilman Dean and several members said they worried the single vendor quote in the agenda packet included markups for labor and freight that looked high. One resident, Ron McCall, urged the council to act quickly, saying, “We have events on the calendar coming up... Shop if you must but get it done.”

Councilwoman Brown suggested pursuing grant funding before spending general funds. City staff replied the purchase would be paid from special sales‑tax funds allocated for the activity center and described the cart as a portable, interim solution while the city seeks permanent, installed AV improvements.

After discussion the council amended the original motion: the city manager was authorized to shop for alternatives for up to one week and to complete a purchase not to exceed $14,750, with delivery as soon as feasible. The motion passed unanimously on a roll call vote.

Why it matters
Del City has events and partner programs scheduled at the community center that require sound and projection capability. Council members balanced the urgency of having working equipment now against concerns about a single quote and the potential to stretch limited funds using grants.

What the purchase includes
The agenda backup listed an AV cart with a large monitor and at least one handheld and one lavalier microphone; council members discussed the need for multiple wireless microphones and professional tuning to address the room's acoustics.

Next steps
City staff will seek additional quotes and, if no better price is found within the week, will proceed with the purchase up to the approved not‑to‑exceed amount. Staff said the portable cart will be used in addition to planned permanent AV upgrades.","Council authorized the city manager to purchase a portable audio‑visual cart for the community center at a not‑to‑exceed price of $14,750, after members debated costs, the need for professional installation, and whether to pursue grants. The motion allowed the city manager a week to shop for better pricing before final purchase.","actionData","errors"]

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Del City audit: auditors report $1 million general‑fund deficit, two budget findings and bank‑reconciliation issue

Del City council votes at a glance — Sept. 15, 2025

Del City council authorizes up to $14,750 for portable audio‑visual cart after debate over price and timing