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.
The first total business is the approval of menace for the June 1st, 2026 meeting.
I need a motion for the second, please.
So motion, Wilken?
Open my book inside my office.
Do you take a look at the menace if you haven't done so already?
Here's the copy of the menace.
I'm saying no.
You didn't, I had one on your finger.
Somebody ate it.
And it was delicious.
Did you need that?
No.
No. Are there any questions on the minutes, trustees?
Seeing that there are none, all in favor?
Aye.
Any opposed?
Motion carries.
The next of the minutes is approval of bills payable.
Are there most in the second, please?
So moved.
Second.
Motion to aye.
McIlwain, second to aye.
Please take a look at 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.
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 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?
She made the motion.
I did.
There, thank you.
I thought you made the motion.
No.
Don't confuse me anymore.
Okay.
So the floor is now yours, Kyle.
Thank you.
My name is Kyle Davis.
I'm a CPA with Benning Group here in Bigfoot.
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.
Patrick, I've been doing the audit for a long time, right Patrick?
Yes.
Our team did the audit over the last month.
A few weeks ago we wrote in all the detail.
We did not come on site.
We haven't come on site for some of the years.
We do all of it remotely from the office.
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, 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 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 those We recognize the checks and balances and things are in place and we obviously give recommendations to strengthen those as best we can But that is that is there just out of a technicality that we have to include it.
Just a question yeah 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 oh my gosh you guys are in trouble because you're not doing it mm- hmm but it are there any options though for a solution to the problem of just having one person I mean other than hiring staff without hiring people no okay and that's where you just kind of live with the comment you move I know we run into this all the time with different organizations.
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 talked about things like opening the mail, you know, I mean So it would seem that there might be a possibility of doing some of those things And the extent or not that you could accomplish that with the staff you have would then either determine whether you 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, I don't think it would eliminate what we've got here unfortunately.
I understand that.
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 the comptroller's office I believe that just opened up for filing last week so we're in process of that but this is uh 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 auditors 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.
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 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 Being 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 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 April 30th, that money Patrick's favorite part.
Yay!
I could only give this next 30 seconds and he'd be happy.
Third line from the bottom where it says net change and fund balance.
That's the third line.
And then we have the second line.
And then we have the third line.
And then we have the fourth line.
And then we have the fifth line.
And then we have the sixth line.
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.
Any questions on that?
Behind there is footnotes that are narrative descriptions of a lot of the numbers and things that are at the front.
On 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.
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 flipped 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.
It's not just we were deficit spending here, but how are we spending compared to our budget?
Obviously you were much better than what your budget had originally planned for.
So, um, and all funds, so all the funds operated within your budgeted expenditures for the fiscal year.
And that's all I have.
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 at all?
No, you hit everything.
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.
Let's do a good job.
Thank you.
Alright.
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, you can call the roll.
Alright, the next item is the supervisor's 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 2600 with Joseph Pantry.
I'm going to get, I have to get Golden Mills numbers as well, and if I'm not mistaken, 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 helped.
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.
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 pantries 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's five something.
Yeah.
And I went, really?
Yeah.
So we have to make sure we're keeping a close eye on that.
Um, and if there's anything else that you guys hear about, it may not have to be about food and security as if anything is happening in our neighborhoods you're hearing about.
Let me know.
We need to, we need to make sure we are, we are, we are, 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, let's share one another.
All right.
The next item is the assessor's report.
Oh, man, thank you.
Yeah, I was going to ask you about that.
Yeah, thank you, but before I pass over to me, I've got to hand out the expenditure of the budget report.
Thank you, because Liz would be very upset.
Thank you.
That wouldn't end well.
You don't want to pack a bandana at you.
We don't want that, so yeah, thank you.
That wouldn't end well for me.
So please take a look at our expenditure of the budget report.
At our next meeting we should have maybe our first disbursement, either that meeting or the next meeting we should have our first disbursement.
Disbursement of what?
Real estate tax.
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 gonna pick up.
Oh yeah.
It always does.
Are there any questions, trustees?
No.
Okay, then, the next item is the assessor's report, assessor Ridgway.
So after Board of Review, we had two properties, two owners that filed their 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 IA3 is in our best interest to get an appraisal done on that one, a full appraisal.
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 we get it.
You said two owners, one commercial and one residential?
There was one residential and one property tax.
So what is it with those two buildings that made it out of whack where we felt an Just a question of curiosity, who do you go to for an appraisal on a commercial property 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 Florida 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 a commercial.
For the commercial?
Yes.
That's typical for a commercial.
Okay.
Thank you.
So that would be our part, isn't it?
No, that would be.
Oh, it would be half of that?
Half of that.
Okay.
Gotcha.
Okay.
Yep.
Okay.
Thank you.
Yep.
Yeah.
Because they agreed with what we had, but because they.
Well, 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, 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 Joanne's.
Oh, okay.
Okay, thank you.
Well, they probably picked this because there's a lot of empty spots in there.
Well, they aren't empty.
Oh, they're not.
And Joanne's is not part of it.
They are fully, yeah.
So, you have Cellular and Sherwin-Williams.
Yeah, Joanne'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 Food Pantry thing, I know 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 We have more assistance 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.
You have the public comments.
You know the business is coming before the town.
I intend a motion to adjourn until Monday, July 6th, 2026 at 4:30 PM So moved.
Second.
All in favor?
Aye.
Any opposed?
Being adjourned.
Thank you all.