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1/8/2021 <br />3 <br />Finance Department <br />Implementation dates of GASB’s extended due to COVICD-19 <br />GASB 87-Expands the accounting for leases as a long term to certain types of <br />operating leases- Now 2022 <br />GASB 91 -Expands the disclosure and accounting related to Conduit Debt-Now 2022 <br />GASB 93,94,96 Additional guidance on leases, public/private partnerships and <br />subscription based IT services- Now 2023 <br />Future of Interest rate market <br />Refunding opportunities once again available <br />Risk for arbitrage liabilities -low <br />Fire Department <br />Staffing Model <br />Moving Assistant Chief to Mon – Fri to assist with daytime coverage and dept. stability <br />As we continue to increase population through development, medical calls will increase <br />Medical Care Skillset Expansion <br />Looking into variances which will allow staff to perform additional levels of care. <br />Possibility to bill insurance companies to recover costs that would otherwise go to <br />hospital provider <br />Training Requirements Increasing <br />Electric vehicles <br />Solar <br />Mental health emergencies <br />Public education (e.g. Autism) (educational material – languages) <br />Cultural diversity