WEBVTT 00:00:00.850 --> 00:00:15.770 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. 00:00:16.770 --> 00:00:18.730 Madam Clerk, please call the Lord. 00:00:19.050 --> 00:00:19.930 Ted Odendahl. 00:00:20.290 --> 00:00:20.530 Here. 00:00:20.690 --> 00:00:21.410 Kathy Wilken. 00:00:21.530 --> 00:00:21.730 Here. 00:00:21.950 --> 00:00:23.130 Kathleen Odensee. 00:00:23.490 --> 00:00:24.010 Here. 00:00:24.230 --> 00:00:25.430 Calvin McIlwain. 00:00:25.630 --> 00:00:25.890 Here. 00:00:26.010 --> 00:00:26.890 Patrick Sellers. 00:00:26.990 --> 00:00:27.290 Here. 00:00:28.290 --> 00:00:29.370 We have a quorum. 00:00:29.370 --> 00:00:29.650 We have a quorum. 00:00:29.650 --> 00:00:36.990 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. 00:00:37.170 --> 00:00:37.790 So moved. 00:00:38.470 --> 00:00:38.970 You second. 00:00:39.750 --> 00:00:43.050 Don't do my walking self-advocacy. Please take a look at the minutes if you haven't done so already. 00:00:59.420 --> 00:01:00.800 Yours is probably for me. 00:01:01.260 --> 00:01:02.880 Yeah. I'd say no. 00:01:03.880 --> 00:01:07.080 You didn't get it. I had one on your thing there. 00:01:08.300 --> 00:01:08.700 No. 00:01:08.940 --> 00:01:09.760 Somebody ate it. 00:01:10.500 --> 00:01:12.060 And it was delicious. 00:01:13.200 --> 00:01:14.200 Did you need that? 00:01:14.460 --> 00:01:14.660 No. 00:01:14.660 --> 00:02:02.360 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? 00:02:02.360 --> 00:02:32.060 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? 00:02:32.060 --> 00:02:40.320 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. 00:02:40.320 --> 00:02:44.320 Okay, so the floor is now, yours, Kyle. 00:02:45.020 --> 00:02:52.960 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? 00:02:53.080 --> 00:02:53.440 Yes. 00:02:53.700 --> 00:02:54.420 A long time. 00:02:55.700 --> 00:03:03.320 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, 00:03:03.320 --> 00:03:28.320 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. 00:03:28.320 --> 00:03:58.300 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 00:03:58.300 --> 00:04:28.280 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 00:04:28.280 --> 00:04:40.060 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. 00:04:40.060 --> 00:04:56.760 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. 00:04:56.760 --> 00:05:07.750 But are there any options, though, for a solution to the problem of just having one person, I mean, other than hiring a staff? 00:05:07.750 --> 00:05:17.070 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. 00:05:17.210 --> 00:05:17.390 Okay. 00:05:17.630 --> 00:05:22.890 Yep. Unless you want to hire a couple more people, which obviously isn't necessary. 00:05:22.990 --> 00:05:23.870 I am retired. 00:05:25.150 --> 00:05:27.810 That would be the way to get around that, yeah. 00:05:27.810 --> 00:05:27.970 Okay. 00:05:27.970 --> 00:05:57.070 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 00:05:57.070 --> 00:06:21.070 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? 00:06:21.070 --> 00:06:51.050 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. 00:06:51.070 --> 00:07:21.070 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 00:07:21.070 --> 00:07:51.050 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 00:07:51.050 --> 00:07:55.830 and everything above that threshold, we believe to be fairly stated in the financial statements. 00:07:56.450 --> 00:08:04.710 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. 00:08:04.710 --> 00:08:20.950 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 00:08:20.950 --> 00:08:26.950 paid. And with the pay date, it was either May 1st or May 2nd, I don't remember exactly what it was. 00:08:27.410 --> 00:08:34.050 There were goofy items in your bank reconciliation because money had come out and was sitting in escrow 00:08:34.050 --> 00:08:39.650 essentially with QuickBooks, but it hadn't been paid yet to your employees, hadn't had the payroll 00:08:39.650 --> 00:08:46.510 tax deposits made with the IRS. So it was a little goofy piece. This will happen two years when you 00:08:46.510 --> 00:09:16.490 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. 00:09:16.490 --> 00:09:46.470 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. 00:09:46.490 --> 00:09:59.070 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. 00:09:59.070 --> 00:10:27.120 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. 00:10:27.120 --> 00:10:46.400 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. 00:10:46.400 --> 00:11:01.960 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. 00:11:01.960 --> 00:11:32.100 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. 00:11:32.100 --> 00:11:42.740 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 00:11:42.740 --> 00:11:50.180 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 00:11:50.180 --> 00:11:58.480 So even though you operated at a $3,500 deficit, you were still $260,000 better than what you had budgeted for the year 00:11:58.480 --> 00:12:09.360 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. 00:12:10.740 --> 00:12:26.600 So, and all funds, so all the funds operated within your budget expenditures for the fiscal year. And that's all I had. 00:12:26.600 --> 00:12:35.960 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? 00:12:36.960 --> 00:12:38.060 No, you hit everything. 00:12:38.320 --> 00:12:38.540 Okay. 00:12:38.860 --> 00:12:40.800 Yeah, as far as I know, you hit everything. 00:12:41.200 --> 00:12:43.280 Like I said, we've been working with the township for a long time. 00:12:43.380 --> 00:12:47.920 We sure appreciate the relationship that we have and happy to be of help. 00:12:48.900 --> 00:12:49.260 Excellent. 00:12:49.740 --> 00:12:50.740 Nice to hear a good job. 00:12:50.980 --> 00:12:51.300 Thank you. 00:12:52.400 --> 00:12:52.920 All right. 00:12:53.540 --> 00:12:54.920 So, Mike, we need a... 00:12:54.920 --> 00:13:01.620 We have a motion on the floor to approve. It's been made and seconded. Do you need any discussion? 00:13:02.220 --> 00:13:10.640 Yes. Any discussion. Okay. Madam Clerk, please call the roll. 00:13:12.640 --> 00:13:17.680 Pam, just there. Wilken. Aye. 00:13:18.340 --> 00:13:19.480 Echelwein. Aye. 00:13:19.600 --> 00:13:21.880 Altensey. Aye. Odendahl. Aye. 00:13:22.500 --> 00:13:23.540 Sellers. Aye. 00:13:24.300 --> 00:13:26.280 Motion passes. Thank you very much. 00:13:26.280 --> 00:13:28.200 Thank you. 00:13:28.700 --> 00:13:30.420 Thanks. See you next year. 00:13:30.420 --> 00:13:31.220 See you later. 00:13:31.680 --> 00:14:00.460 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. 00:14:01.680 --> 00:14:26.320 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. 00:14:26.320 --> 00:14:55.640 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. 00:14:55.640 --> 00:15:26.260 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. 00:15:26.260 --> 00:15:35.360 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. 00:15:37.040 --> 00:15:40.800 And it's important that now the kids are out of school. 00:15:41.080 --> 00:15:41.320 Yes. 00:15:42.240 --> 00:15:42.660 You know. 00:15:43.000 --> 00:15:43.360 Yes. 00:15:43.800 --> 00:15:49.580 Somebody told me the other day how much it cost per lunch for them to pay. 00:15:50.040 --> 00:15:50.480 So. 00:15:50.660 --> 00:15:52.480 And it was five something. 00:15:52.900 --> 00:15:53.080 Yeah. 00:15:53.500 --> 00:15:54.380 And I went, really? 00:15:54.380 --> 00:15:54.620 Yeah. 00:15:54.620 --> 00:15:59.660 So we have to make sure we're keeping a close eye on that. 00:16:00.780 --> 00:16:08.640 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. 00:16:08.820 --> 00:16:15.380 We need to make sure we are being cognizant of whatever's going on in our city. 00:16:15.920 --> 00:16:20.580 Now there's certain things we can't do anything about, but we do need to know about those things. 00:16:21.180 --> 00:16:24.300 Okay, so if you guys hear something, let's share it with one another. 00:16:24.620 --> 00:16:27.840 All right? The next ordinance is the assessor's report. 00:16:31.340 --> 00:16:41.220 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. 00:16:41.220 --> 00:16:51.940 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. 00:16:51.940 --> 00:17:30.780 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. 00:17:34.320 --> 00:17:37.780 Okay, then next on this is the Assessor's Report, Assessor Ridgway. 00:17:37.780 --> 00:18:00.400 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. 00:18:00.400 --> 00:18:32.660 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? 00:18:32.680 --> 00:18:44.400 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. 00:18:44.760 --> 00:18:46.600 Okay, gotcha. 00:18:48.360 --> 00:18:50.080 So, that one's more important. 00:18:50.600 --> 00:18:51.000 Gotcha. 00:18:51.880 --> 00:18:53.100 To have one on there. 00:18:53.700 --> 00:19:00.880 Just a question of curiosity, who do you go to for an appraisal on a commercial property like that? 00:19:00.880 --> 00:19:09.540 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. 00:19:10.140 --> 00:19:10.460 Okay. 00:19:12.320 --> 00:19:25.120 So, is there an average cost associated? I mean, like when you do an appraisal and you split it with the county? 00:19:25.120 --> 00:19:34.120 So this one is, I believe the estimate was right around $3,200, $3,500 for the commercial. 00:19:34.120 --> 00:19:37.120 Yes, that's typical for the commercial. 00:19:37.120 --> 00:19:43.300 Okay, thank you. So that would be our part, didn't it? 00:19:43.300 --> 00:19:47.300 Oh, it'd be half of that. Okay, gotcha. Okay. 00:19:47.300 --> 00:19:48.300 Yep. 00:19:48.300 --> 00:19:49.300 Okay, thank you. 00:19:49.300 --> 00:19:56.300 Yep. Yeah, Board of Review upheld our value at Board of Review Law because they agreed with what we had. 00:19:56.300 --> 00:19:58.000 we had, but because they 00:19:58.000 --> 00:20:08.900 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. 00:20:08.900 --> 00:20:16.120 Can you say what the commercial property is, the strip mall? Can I say it, Mike? 00:20:16.320 --> 00:20:17.440 Is it a public document? 00:20:17.560 --> 00:20:21.680 Yeah, yeah, so it's the strip mall by Joanns. 00:20:21.980 --> 00:20:22.560 Oh, okay. 00:20:22.560 --> 00:20:22.920 Oh, okay. 00:20:24.440 --> 00:20:25.160 Thank you. 00:20:26.000 --> 00:20:30.000 Well, they're probably contesting because there's a lot of empty spots in there, yeah. 00:20:30.000 --> 00:20:36.000 Well, they aren't. Oh, they're not. And Jillian's is not part of it. They are fully, yeah. 00:20:36.000 --> 00:20:45.000 Okay, gotcha. So, U.S. Cellular and Sherwin-Williams. Yeah, Jillian's is separate. So that strip mall is fully occupied. 00:20:45.000 --> 00:20:51.920 Okay. Good. I stand corrected. Thank you. You're welcome. 00:20:51.920 --> 00:21:03.440 All righty, the next other business is the trustees report, trustees, okay, the next other business is public comment, any public comments? 00:21:05.550 --> 00:21:11.390 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- 00:21:11.390 --> 00:21:12.950 Could you state your name, please, for the reason? 00:21:12.950 --> 00:21:25.470 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 00:21:25.470 --> 00:21:55.150 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. 00:21:55.470 --> 00:22:13.250 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. 00:22:13.250 --> 00:22:19.810 So moved. Second. Motion done. All in favor? Aye. 00:22:19.810 --> 00:22:23.130 Meaning opposed? Meaning adjourned. Thank you all.