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HomeMy WebLinkAboutPackets - Council Packets (2001)Town Council Meeting Regular Session January 28, 2026 Upcoming Meeting Announcements Upcoming meetings Meetings are subject to change. Check the Town website for meeting status. Planning and Zoning Commission CANCELED Feb 03, 6:00 pm Council Chambers Town Council Regular Session Feb 04, 6:00 pm Council Chambers 4 Mayor and Council Reports Spotlight on Youth 7 Pusch Ridge Christian Academy Junior Brendan Keating 8 Leman Academy of Excellence 8th Grade Adilynn Jensen Town Manager’s Report Town Council Meeting Regular Session January 28, 2026 Baker Tilly US, LLP, trading as Baker Tilly, is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. © 2023 Baker Tilly US, LLP. Reporting and insights from 2025 audit: Town of Oro Valley, Arizona June 30, 2025 12 Executive summary We have completed our audit of the financial statements of the Town of Oro Valley for the year ended June 30, 2025 and have issued our report thereon dated December 12, 2025. •Financial Statement Audit Report •Unqualified opinion •Government Auditing Standards Compliance Report •No instances of noncompliance or other matters •No identified material weaknesses •Federal Grants Single Audit Report •No instances of noncompliance This presentation supplements our letter to governance dated December 12, 2025 as required by our professional standards. 13 Our responsibilities As your independent auditor, our responsibilities include: •Planning and performing the audit to obtain reasonable assurance about whether the basic financial statements are free from material misstatement.Reasonable assurance is a high level of assurance, but not an absolute level of assurance. •Assessing the risks of material misstatement of the basic financial statements whether due to fraud or error.Included in that assessment is a consideration of the Town’s internal control over financial reporting •Performing appropriate procedures based upon our risk assessment •Evaluating the appropriateness of the accounting policies used and the reasonableness of significant accounting estimates made by management •Forming and expressing an opinion based on our audit about whether the basic financial statements prepared by management, with the oversight of those charged with governance: •Are free from material misstatement •Present fairly in all material respects and in accordance with accounting principles generally accepted in the United States of America •Performing tests related to compliance with certain provisions of laws, regulations, contracts and grants, as required by Government Auditing Standards •Our audit of the basic financial statements does not relieve management or those charged with governance of their responsibilities. 14 Our responsibilities We are also required to communicate significant matters related to our audit that are relevant to the responsibilities of those charged with governance including: •Internal control matters – Various controls have been tested with no reportable findings. •Qualitative aspects of the Town’s accounting practice including policies, accounting estimates and financial statement disclosures – This can be found on Note 1 of the financial statements •Significant unusual transactions – All significant and unusual transactions have been audited with no reportable issues. •Significant difficulties encountered – No difficulties to report •Disagreements with management – No disagreements to report • Circumstances that affect the form and content of the auditors' report and key audit matters – None noted • Audit consultations outside the engagement team – None noted •Corrected and uncorrected misstatements – No misstatements identified •Other audit findings or issues – None noted 15 Required communications Management’s consultations with other accountants •In some cases, management may decide to consult with other accountants about auditing and accounting matters. •Management informed us that and to our knowledge, there were no consultations with other accountants regarding auditing or accounting matters. Compliance with laws and regulations We did not identify any non-compliance with laws and regulations during our audit. Fraud We did not identify any instances of known or suspected fraud during our audit. Going concern Pursuant to professional standards, we are required to communicate to you, when applicable, certain matters relating to our evaluation of the Town’s ability to continue as a going concern for a reasonable period of time but no less than 12 months from the date of the basic financial statements including the effects on the basic financial statements and the adequacy of the related disclosures and the effects on the auditor's report. No such matters or conditions have come to our attention during our engagement. Related parties We did not have any significant findings or issues arise during the audit in connection with the Town’s related parties. 16 Nonattest services The following nonattest services were provided by Baker Tilly: •Adjusting journal entries •Preparation of the Data Collection Form on the Federal Clearinghouse website •Baker Tilly will assist in preparing the GASB 68 / 74 - Pension / OPEB journal entries using actuary and plan provided support for (ASRS, PSPRS, EORP, CORP). In addition, we prepared GASB No. 34 conversion entries which are summarized in the, “Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position” and the, “Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities” in the financial statements. None of these nonattest services constitute an audit under generally accepted auditing standards, including Government Auditing Standards. 17 Communications with Town Council and Management •Expenditure Limitation Report •Town was $33.9 million dollars under the Permanent Base Adjustment Expenditure Limitation •Issued to the Arizona State Auditor General timely Voter-Approved Expenditure Limitation $150,835,253 Town Expenditures Subject to Limitation 116,890,910 Amount under the expenditure Limitation $ 33,944,343 •Single Audit •Town expended $1,912,150 of federal funds in Fiscal Year 2025 •Major program was: •COVID-19 State and Local Fiscal Recovery Fund •Town received an unmodified opinion on the federal single audit. 18 Questions? Brian Hemmerle, CPA, CFE Partner E: Brian.Hemmerle@bakertilly.com Baker Tilly US, LLP, trading as Baker Tilly, is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. © 2022 Baker Tilly US, LLP Town Council Meeting Regular Session January 28, 2026 Your Voice, Our Future General Plan Annual Progress Report Town Council January 28, 2026 Your Voice, Our Future (YVOF) Community’s 10-year action plan Ratified by 71% of the voters in Nov. 2016 Community’s vision, goals, policies, and implementation actions To date, 100% of the YVOF actions have been completed, maintained, prioritized for completion or worked on with OV’s Path Forward Importance of the Annual Progress Report Provides transparency about the Town’s ability to deliver on promises made 3-year, award-winning engagement process Model for current process to create OV’s Path Forward Shows how the plan leads to real results 310 measurable actions Major actions are prioritized every 2 years through strategic plans Progress Over the Years 2019 2020 2021 2022 2023 2024 2025 83%92%95%95%96%97%100%* 2016 2026 Ratification Expiration Percent of YVOF Actions Completed, Maintained, or In Progress *Includes 6 actions worked on with OV’s Path Forward 2025 Progress Report 6234 Completed or Maintained In Progress Worked on with OV’s Path Forward Of the 310 total actions, 33 were remaining going into 2025 Actions completed or maintained in 2025 Town Facility and Space Needs Study Public art tours and pop-up events Partnership for use of school fields and recreational space in new developments Annual housing inventory 4 actions completed or maintained through ongoing operations Actions in progress 23 actions prioritized through the Town Council’s Strategic Plan or Department Work Plans Vistoso Trails Nature Preserve Increased CAP Water Delivery RTA Next Transportation Infrastructure Plan Tree Inventory OV Trails Connect Lighting Code Design Standards Actions worked on with OV’s Path Forward 6 actions align with the resident priorities identified in OV’s Path Forward Mixed Use •Goal DD: Support the development of mixed -use projects that include new and valued commercial businesses to increase OV’s housing supply and support long -term economic vitality. Gathering Spaces •Goal HH: Create unique, vibrant, and interconnected community gathering spaces as destinations for residents, visitors, and businesses. Housing •Goal BB: Enable a wide range of housing types, densities, and prices that maintain OV’s quality architectural aesthetics and site designs, community character, and value of home ownership. OV’s Path Forward Draft Goals Mixed Use Gathering Spaces Housing Plan Summary Annual progress report State required Keeps the Town accountable to residents Deliver on promises made Cumulation of work completed over the past 9 years by multiple Town departments and through partnerships 100% of the YVOF actions have been completed, maintained, prioritized for completion or worked on with OV’s Path Forward Town Council Meeting Regular Session January 28, 2026 Rancho Vistoso Center Master Sign Program Public Hearing Town Council January 28, 2026 Purpose Master Sign Program Rancho Vistoso Shopping Center Monument Sign Height Location Master Sign Program A master sign program is a set of proposed sign standards that propose alternatives to the zoning code which include size and height. Master sign program •Planning and Zoning Commission recommended approval •Town Council final decision Monument sign height increase Monument Sign Height 12’5” Installed sign9’4” Originally approved sign Zoning Code allows 10’ tall Signs 1 & 2 Sign 2: Rancho Vistoso BlvdSign 1: Oracle Road Sign 1 on Oracle Road Master Sign Programs •May allow adjustments to the standards, provided they are justifiable. Sign 1 Oracle Road: •Buildings are 175 feet away from the road. •Speed limit increases on Oracle Road. •Lack of contiguous commercial sites near this development. Sign is 12’5” tall Sign 2 on Rancho Vistoso Blvd Master Sign Programs •May allow adjustments to the standards, provided they are justifiable. Sign 2 Rancho Vistoso Blvd: •Located 40 feet from the street. •Behind an existing wall and landscaping. •Topographical change. Your Voice, Our Future General Plan Goal Q:A built environment that creatively integrates landscape, architecture, open space and conservation elements to increase the sense of place, community interaction and quality of life. Action item #125: Maintain the unique character of Oro Valley by studying and updating: Signage regulations to emphasize identification and direction over advertising goods or services to maintain compatibility and minimal intrusiveness. Summary Master sign program •Monument sign height increase Planning and Zoning Commission recommended approval with conditions: •Landscaping, in accordance with the approved Rancho Vistoso Center plant list, shall be installed around the sign to mitigate the sign base height. •Due to utility easements, shallow-rooted plants are required. •Use plant types that will not interfere with sign visibility. Applicant’s photo taken January 2026 Town Council Meeting Regular Session January 28, 2026