Call to Order
The meeting was called to order at 3:03 am by Chair Kristine Gorbet.
1. Roll Call
  
  Present: Chair Kristine Gorbet, Director Wanda Carpenter, Director Mary Cronin, Director Andy Meyers, Director Susan Doran
  
  Staff Present: General Manager, Controller, Board Clerk
2. Pledge of Allegiance
  Led by Chair Kristine Gorbet
Budget/Finance Review
Chair Kristi opened the discussion on this Board-requested item. Despite staff asking several times, only Mary submitted questions about the financials or audit.
Andy opened the discussion by expressing confusion over the financial reports and referenced a letter from CPA Mary Cheek regarding omitted documentation, which was read aloud. IVCSD's auditor, Clay Singleton clarified that Cheek, who served as the bookkeeper rather than an auditor, includes the letter as standard boilerplate in all her reports.
Concerns were raised about financial transparency, clarity in reporting, and board procedures. Andy requested further explanation of standard financial report notes, which Patti and Krisi provided—detailing the separation of operational and capital improvement funds. Susan asked for a simplified financial report showing income sources and how funds are distributed across departments, while Wanda requested access to check registers and bank statements. Clay confirmed that the board should regularly receives check registers and cash disbursement information (which they do), and that bank statements and reconciliations are reviewed and signed by the chair. However, it was noted that the district's current bylaws do not officially designate a board treasurer.
Krisi notified the board that, as of this meeting, Finance Committee membership was changing, with Mary replacing Susan. Margaret explained the process of committee assignments in response to Susan’s question about it.
Wanda inquired about the location of the district’s cash which is broken down and listed monthly on the balance sheet. She requested to receive bank statements instead.
Andy reiterated that the intention was not to assign blame but to ask for greater transparency. Finally, Clay noted that the 2024 audit should be ready within a few weeks.
Covid Arrearage Grant Credit Overpayment - Possible Customer Relief
The board discussed how to address customer account credits, with Andy recommending that the CSD use its own funds to forgive the credits, noting that customers have already endured significant hardship.
Adam provided context, explaining that the attached documentation reflected all accounts that were affected by this credit/reversal, including those with complicating factors. A member of the public raised concerns about transparency, stating that the report lacked clarity and that she believed some billing numbers were being manipulated to offset credit reversals—suggesting she was being billed twice.
Staff noted they needed time to develop a recommendation on which accounts to adjust, emphasizing that the issue had originally been flagged by auditors and that board guidance would help staff communicate clearly with the community. Another community member noted that he had received a higher bill, was notified in advance, and received a verbal explanation after calling, which led him to pay it.
Susan proposed forming an ad hoc committee of two board members and two community members to review the accounts and consult with legal counsel, though the proposal was denied as individual account information is confidential.
During public comment, some expressed frustration with the state's handling of the matter, blaming vague guidance and a lack of support.
Ultimately, the board voted to give staff time to develop a policy explaining the rationale behind which accounts will or will not receive credits, and to bring that recommendation back to the board for review.
Director Andy Meyers motioned to approve. Director Wanda Carpenter seconded the motion.

The motion passed with the following vote:
5 In Favor 0 Opposed
0 Abstained 0 Absent 0 Recused
Declaration of Public Works Emergency - Taylorsville Pool Resurfacing Project
Adam provided an overview of the process required to complete the pool resurfacing project, noting that the Indian Valley Recreation and Park District (IVRPD) had approved $109,500 for the work, including a 10% contingency above the contract amount. He explained that the project qualified as a public works emergency due to the time-sensitive nature of the repairs and the challenge of securing a prevailing wage pool contractor, which limited sourcing options. An IVRPD board member presented IVRPD’s financial documents to the board, outlining the funding source for reimbursing the Indian Valley Community Services District (IVCSD) for the project expenses. The board approved the scope of work provided. Project will move forward.
Director Andy Meyers motioned to approve. Director Susan Doran seconded the motion.

The motion passed with the following vote:
5 In Favor 0 Opposed
0 Abstained 0 Absent 0 Recused
Resolution 2025-003: Contract Authority for the Greenville Park Renovation Project
The board reviewed a resolution related to the park improvement project, prompting a wide-ranging discussion on project scope, governance, and fiscal responsibility. A member of the public objected to the resolution’s inclusion on the agenda, requesting that it be tabled to allow time for the board to review governance practices—a sentiment echoed by another member of the public. Susan questioned why the park project wasn’t being managed by a single general contractor, expressing concerns that subcontracting would lead to inflated costs and reduced financial control. She also questioned the necessity of lighting for baseball fields, given the number of night games played. Adam responded to Susan's inquiring, stating that the cost will decrease if the CSD manages the contractors for each part of the project. This could also potentially lead to hiring more local contractors.
A representative of IVRPD emphasized the goal of revitalizing local parks to enhance community pride and attract new residents. She noted that most of the project’s funding was not coming from the CSD and that if lighting costs became burdensome, cost-sharing between boards could be discussed. A member of the public argued that the Dixie Collaborative's infrastructure report does not prioritize parks, while Krisi countered that the CSD’s strategic plan does.
Other comments from the public supported moving forward, referencing a previous $1.5 million bid to restore the baseball field and stressing the need to act—four years after the Dixie Fire—to avoid further community setbacks. Susan requested a presentation from IVRPD on their projects to which the IVRPD representative responded that one had been given over a year ago.
Public comment was generally supportive, with one individual stating the resolution was well written, though another questioned Adam Cox’s involvement and emphasized the meeting should be conducted with the board, not staff or legal counsel. There was a brief discussion about the inclusion of a soccer field; it had been considered, but limited funding excluded it from the scope. Wanda expressed concern that the public hadn’t had a chance to comment on the scope of work although the Board has already unanimously approved the budget and scope of work and this item is only indirectly related.
Andy expressed a desire to move forward for the community’s benefit, and asked that the GM’s name be stricken from the resolution, leaving the title only. Margaret clarified that Adam’s name could be removed from the resolution, and the board ultimately voted to approve it with that revision. She also recommended that future resolutions use general titles rather than specific names for clarity and continuity.
Director Andy Meyers motioned to approve. Chair Kristine Gorbet seconded the motion.

The motion passed with the following vote:
  5   In Favor      0   Opposed
  0   Abstained      0   Absent      0   Recused
Closed Session
1. Closed Session pursuant to Government Code Section 54957 – Public Employee Appointment
  
  General Manager
  
  Board Consensus Vote to table any decisions until the next board meeting, May 28, 2025 in closed session.
Adjournment