I pledge allegiance to the flag of the United States of America, and to the republic for which it stands, one nation, under God, indivisible, with liberty and justice for all.

Madam Clerk, please call the Lord.

Ted Odendahl.

Here.

Kathy Wilken.

Here.

Kathleen Odensee.

Here.

Calvin McIlwain.

Here.

Patrick Sellers.

Here.

We have a quorum.

We have a quorum.

All right, give me one second, guys. Okay. The first total of Dennis is approval of minutes for the June 1st, 2026 meeting. I need a motion in the second, please.

So moved.

You second.

Don't do my walking self-advocacy. Please take a look at the minutes if you haven't done so already.

Yours is probably for me.

Yeah. I'd say no.

You didn't get it. I had one on your thing there.

No.

Somebody ate it.

And it was delicious.

Did you need that?

No.

Okay. Are there any questions on the minutes, trustees? Seeing that there are none, all in favor? Aye. Any opposed? Motion carries. The next other minutes is the approval of bills payable. Are there any motion in a second, please? So moved. Second. Motion by McIlwain, second by McIlwain. Please take a look at the bills payable if you haven't done so already. Any questions on bills payable, trustees? Seeing that there are none, Madam Clerk, please call the roll. Wilkins? Aye. McIlwain?

Aye. Altensey? Aye. Odendahl? Aye. Sellers? Aye. Motion passes. The next order of business is the presentation of the audit from Benning Group. I need a motion and a second, please. So moved? I'll second it. Motion to what? Motion to approve the, excuse me, I need a motion to approve the presentation of the audit from the Benning Group. Who seconded that? I did. Who made, I thought you made the motion. Who made the motion?

I thought you made the motion, I said I did, thank you, I thought you made the motion, don't confuse me anymore, you can't do it.

Okay, so the floor is now, yours, Kyle.

Thank you, my name is Kyle Dimas, I'm a CPA with Benning Group here in Bridgeport, and I've been doing the audit for a long time, right, Patrick?

Yes.

A long time.

Our team did the audit over the last month, a few weeks ago, we wrote in all the detail, we had not come on site, we haven't come on site, She's fantastic as you all know. The audit this year went very well. Had one little hiccup that we ran into with some payroll stuff but it had nothing to do with anything she had done. It was a weird timing issue which I'll get into that in just a few minutes but for all intents and purposes the audit went great. The results I'll get into in a few minutes as well.

First, I'm going to touch base on this smaller of the two packets that you have there in front of you, the one that's stapled together. So this is our management letter. This is a required communication from us as auditors to you as the board. In this, we have to call attention to any material items related to your internal control. On the very last page, we have one item that we consider to be a significant deficiency. So in the world of auditing, there is kind of best practice practice recommendations. There's significant deficiencies, which is kind of in the middle. It's like, hey, look at me, pay attention to this. And then there's material weaknesses, which is like, we need to fix this yesterday. And this significant deficiency is the same one that you've heard me present for the last decade, lack of segregation of duties, just there's not enough people employed within your accounting department to satisfy the accounting standards. So Liz does too much for the accounting world's liking. We have no concerns about her involvement or the oversight of all We recognize the checks and balances and things that are in place, and we obviously give recommendations to strengthen those as best we can, but that is there just out of a technicality that we have to include it.

Just a question. Is there, I mean, is there anything that can reasonably be done? I mean, I understand it's not something that we, that, an issue that must be fixed or something that's like, my gosh, you guys are in trouble because you're not doing it.

But are there any options, though, for a solution to the problem of just having one person, I mean, other than hiring a staff?

Without hiring more people, no. And that's where you just kind of live with the comment, you move on, you put in those checks and balances as best you can, and you live with the audit comment, yeah.

Okay.

Yep. Unless you want to hire a couple more people, which obviously isn't necessary.

I am retired.

That would be the way to get around that, yeah.

Okay.

Yeah, I know we run into this all the time with different organizations, but I do wonder if there's some things that simply we could have some routine functions done by someone else where it wasn't a major part of their duty and understanding of accounting wouldn't really be critical in doing it, but they could be doing an aspect of, I mean, you talk about things like opening the mail, you know, and so it would seem that there might be a possibility of doing some of those things. I mean, again, I know this is something we've looked at in other organizations to say, can we just have a few different people involved?

And the extent or not that you could accomplish that with the staff you have would then either determine whether it would give us enough confidence that those duties are segregated enough. And that would be the challenging part where you could identify some of those pieces, but the likelihood of accomplishing the segregation of the person who records all the activity, the person who reconciles it, the person who has the authority to approve it and issue checks, that would be the challenge where you could definitely find pieces that would strengthen that oversight.

but I don't think with the staff the number of people you have you'd be able to eliminate it to an extent of where you could remove the comment so all those things that are going through your head are probably all appropriate and it would definitely strengthen the control but I don't think it would eliminate what we've got here unfortunately I understand actually good questions okay so then the thicker copy that you have they're all bound together that's our formal audit report so we're still in the process of preparing the annual financial report that goes to Comptroller's Office. I believe that just opened up for filing last week. So we're in process of that, but this is the official audit report from us. So if you get past the table of contents there at the start, you'll see the letter that's on our letterhead. It's headed independent auditor's report. So we have to give an opinion on your financial statements. We give what's called an unmodified opinion, which means that the financial statements are clear in all material aspects. Meaning we don't look at every dollar and every penny, but we have a threshold and everything above that threshold, we believe to be fairly stated in the financial statements.

So if you go to page four, that's where the financial statements start. I just want to call attention to one number on here, which is unusual compared to what we've had in the past.

So in the very top section of assets, you'll see a number for payroll deposits, $19,708. This only exists because QuickBooks Online actually draws money on your checking account two days in advance of the payroll being paid. And with the pay date, it was either May 1st or May 2nd, I don't remember exactly what it was.

There were goofy items in your bank reconciliation because money had come out and was sitting in escrow essentially with QuickBooks, but it hadn't been paid yet to your employees, hadn't had the payroll tax deposits made with the IRS. So it was a little goofy piece. This will happen two years when you So they fall on this cycle of them drawing the money and the fiscal year being before the pay date. So I think we might have the same issue next year, but at least we know how to report it now. So essentially that's shown as payroll deposits because technically at the, at April 30th, that money wasn't in your possession. It was sitting in escrow with QuickBooks to be paid. So that's why that's there for all intents and purposes. It's cash that was just there to be paid out to that next pay period at the beginning of May. Okay. So then I'll have you flip it.

So let's jump over to page seven. This is Patrick's favorite part. I could only skip this next 30 seconds and he'd be happy. Third line from the bottom where it says net change in fund balance, that's the surplus or deficit in each of your funds for the fiscal year that ended back in April. So the first column is the general fund. You'll see it was a little over a $22,000 surplus. The general assistance fund for the entire year operated at a $3,600.

So just under there, the insurance fund, $13,000 in a surplus, and then your other funds are lumped together here in this other governmental column to a surplus of $47,000.

So 47,000. There is detail in the back if you want to see what builds up to that other governmental fund. But in total, the number there all the way to the right, you operate in a surplus of just shy of 80,000, as Patrick likes to say, in the black. So, yes. Any questions on that? No. Okay. Behind there is footnotes that are narrative descriptions of a lot of the numbers and things that are at the front.

On page 16, you don't have to flip all the way back here, I'm just referencing as I go, page 16 it talks about your cash deposits, all of your cash deposits are secured by FDIC insurance at the bank or collateral that they pledge to you to secure those deposits.

So it's been quite a while now that we had an issue with that, but I do like to call attention to that just so you know that 2.5, your final cash reserves, is all secured and no issues there.

Beyond the footnotes, there are some budget to actual presentations there. So this one I will have you flip to if you can. Let's go to page 29. So just a minute ago I referenced that the General Assistance Fund operated at a $3,500 deficit for the year. If you look there at the bottom of page 29, again come up I guess three lines from the bottom.

Those first two columns represent the budget, and then that third column, working left to right, shows the deficit that I referred to, $3,568 If you look at those two columns to the left, your budget was budgeting just over a quarter of a million dollar deficit for the year So even though you operated at a $3,500 deficit, you were still $260,000 better than what you had budgeted for the year So I think that's important context. That's not just deficit spending here, but how are we spending compared to our budget? And obviously you were much better than what your budget had originally planned for.

So, and all funds, so all the funds operated within your budget expenditures for the fiscal year. And that's all I had.

Patrick, anything else to add that you and Liz saw or talked about that I didn't hit on there that would be important for them to know?

No, you hit everything.

Okay.

Yeah, as far as I know, you hit everything.

Like I said, we've been working with the township for a long time.

We sure appreciate the relationship that we have and happy to be of help.

Excellent.

Nice to hear a good job.

Thank you.

All right.

So, Mike, we need a...

We have a motion on the floor to approve. It's been made and seconded. Do you need any discussion?

Yes. Any discussion. Okay. Madam Clerk, please call the roll.

Pam, just there. Wilken. Aye.

Echelwein. Aye.

Altensey. Aye. Odendahl. Aye.

Sellers. Aye.

Motion passes. Thank you very much.

Thank you.

Thanks. See you next year.

See you later.

All right. The next is the supervisors report. I am working on gathering numbers for how many people we assisted through the food bank when we did the funding to help with our pantry. So I'm running numbers down. We already know that we helped 3,200 with the Salvation Army.

I'm looking at around 2,600 with St. Joseph's, with Joseph's Pantry. I'm going to get, I have to get Golden Mills numbers as well. And if I'm not mistaken, ah, who else did we help? I have a list, but I'll get all the numbers so I can give you guys a total number of how many people we help. Okay.

Now, guys, understand this. This food insecurities thing is not going to go away. As different things are introduced for SNAP benefits, we're going to have more and more people with food insecurities. So I'm going to make sure that I'm keeping a close eye on this. I'm also going to make sure that when we get to that point, we can also introduce food into our emergency assistance thing.

if we get to that point. Right now, we're doing good with our food pantries. I'm hoping that we can continue with that. But I have a feeling that what's going on with SNAP benefits is going to affect food pantries in a different way because Feed America gets some of its funding from the federal government. And if they cut that funding to Feed America, that means the food pantry won't be able to get any food from anybody. So that could be a possibility.

So I'm keeping an eye on that as well. If you guys can do the same, if you guys hear anything, please, please, please let me know so we can make our adjustments accordingly.

And it's important that now the kids are out of school.

Yes.

You know.

Yes.

Somebody told me the other day how much it cost per lunch for them to pay.

So.

And it was five something.

Yeah.

And I went, really?

Yeah.

So we have to make sure we're keeping a close eye on that.

And if there's anything else that you guys hear about, it may not have to be about food insecurities, if anything is happening in our neighborhood you're hearing about, let me know.

We need to make sure we are being cognizant of whatever's going on in our city.

Now there's certain things we can't do anything about, but we do need to know about those things.

Okay, so if you guys hear something, let's share it with one another.

All right? The next ordinance is the assessor's report.

Oh, man, thank you very much. Before I pass over to me, I've got to hand out the expenditure of the budget report. Thank you, because Liz would have been very upset.

Thank you. You don't want to pack a van, man. We don't want that. So, yeah, thank you, man. That wouldn't be any well for me. So, please take a look at our expenditure of the budget report.

I'm thinking at our next meeting we should have maybe our first disbursement of that meeting or next meeting we should have our first disbursement. Disbursement of what? Real estate taxes. Oh, okay. So, yeah. So, yeah. You guys take a look at that real quick. If you have any questions, I can answer any questions you guys may have. Not a whole lot of activity just yet, but believe you me, it's going to pick up. Oh, yeah. It always does. Are there any questions, trustees? No.

Okay, then next on this is the Assessor's Report, Assessor Ridgway.

So after Board of Review, we had two properties, two owners that filed the property tax appeal board. One was a residential, one was a commercial, one of the strip malls that we revalued this past year. And Board of Review, and I agree, it's in our best interest to get an appraisal done on that one, a full appraisal.

so we are going to split the cost with the county we have that in our budget so just wanted to give you a heads up that that expenditure will be coming once it once we get it. You said two owners one commercial and one residential? One residential that went to property tax. So what is it with those two buildings that made it out of whack where we felt an appraisal would be needed?

So, with the commercial one, they submitted an appraisal, and if we don't follow up with an appraisal, we won't have as much credence on the state level.

Okay, gotcha.

So, that one's more important.

Gotcha.

To have one on there.

Just a question of curiosity, who do you go to for an appraisal on a commercial property like that?

You could go to General Certified Appraiser. So, I don't know if I can give a name out. I didn't contract out with them. It's Board of Review that did.

Okay.

So, is there an average cost associated? I mean, like when you do an appraisal and you split it with the county?

So this one is, I believe the estimate was right around $3,200, $3,500 for the commercial.

Yes, that's typical for the commercial.

Okay, thank you. So that would be our part, didn't it?

Oh, it'd be half of that. Okay, gotcha. Okay.

Yep.

Okay, thank you.

Yep. Yeah, Board of Review upheld our value at Board of Review Law because they agreed with what we had.

we had, but because they what we had, but because they went further to PTAB with an appraisal, that's why, and I agree with that, just knowing what I've seen in the past, that we don't have one.

Can you say what the commercial property is, the strip mall? Can I say it, Mike?

Is it a public document?

Yeah, yeah, so it's the strip mall by Joanns.

Oh, okay.

Oh, okay.

Thank you.

Well, they're probably contesting because there's a lot of empty spots in there, yeah.

Well, they aren't. Oh, they're not. And Jillian's is not part of it. They are fully, yeah.

Okay, gotcha. So, U.S. Cellular and Sherwin-Williams. Yeah, Jillian's is separate. So that strip mall is fully occupied.

Okay. Good. I stand corrected. Thank you. You're welcome.

All righty, the next other business is the trustees report, trustees, okay, the next other business is public comment, any public comments?

I have one thing, and I'm glad you guys brought it up before I did, the food pantry stuff, I know that that's- Could you state your name, please, for the reason?

Shane or Long, I have the weird man in the corner, the food pantry thing, I know that that's going to be a dire need here, we've only been out of school for two weeks, and usually when kids are out of school. They are in dire need of more sustenance than when they are in school. We obviously feed them breakfast and lunch during the school day. And when that is not happening on a regular basis, that then is falling on the community to take notice and to provide for them. So I'm glad that you guys brought that up. And I thank you for doing that before I had to say anything.

Thank you, guys. Thank you. Any other public comments? Any other business coming for the town? I intend a motion to adjourn until Monday, July 6th, 2026th at 4.30 p.m.

So moved. Second. Motion done. All in favor? Aye.

Meaning opposed? Meaning adjourned. Thank you all.