WEBVTT 00:00:00.850 --> 00:00:15.849 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. 00:00:30.850 --> 00:00:35.850 The first total business is the approval of menace for the June 1st, 2026 meeting. 00:00:35.850 --> 00:00:36.850 I need a motion for the second, please. 00:00:36.850 --> 00:00:37.850 So motion, Wilken? 00:00:37.850 --> 00:00:38.850 Open my book inside my office. 00:00:38.850 --> 00:00:40.850 Do you take a look at the menace if you haven't done so already? 00:00:40.850 --> 00:00:42.850 Here's the copy of the menace. 00:00:42.850 --> 00:01:00.460 I'm saying no. 00:01:00.460 --> 00:01:05.459 You didn't, I had one on your finger. 00:01:05.459 --> 00:01:08.459 Somebody ate it. 00:01:08.459 --> 00:01:12.459 And it was delicious. 00:01:12.459 --> 00:01:13.459 Did you need that? 00:01:13.459 --> 00:01:14.459 No. 00:01:14.459 --> 00:01:24.250 No. Are there any questions on the minutes, trustees? Seeing that there are none, all in favor? 00:01:24.250 --> 00:01:31.250 Aye. Any opposed? Motion carries. The next of the minutes is approval of Bill's payable. Are there most in the second, please? 00:01:31.250 --> 00:01:36.250 So moved. Second. Motion to aye. Mcllwain, second to aye. 00:01:36.250 --> 00:01:58.159 Please take a look at Bill's payable if you haven't done so already. Any questions on Bill's payable, trustees? 00:01:58.159 --> 00:02:01.159 Seeing that there are none, Madam Clerk, please call the roll. 00:02:06.159 --> 00:02:09.159 Motion passes. 00:02:09.159 --> 00:02:13.159 The next order of business is the presentation of the audit from Benning Group. 00:02:13.159 --> 00:02:14.159 I need a motion and a second please. 00:02:14.159 --> 00:02:15.159 So moved. 00:02:15.159 --> 00:02:17.159 I'll second it. 00:02:17.159 --> 00:02:27.159 Motion to approve the presentation of the audit from the Benning Group. 00:02:27.159 --> 00:02:29.159 Who seconded that? 00:02:29.159 --> 00:02:30.159 I did. 00:02:30.159 --> 00:02:32.159 Who made, I thought you made the motion, who made the motion? 00:02:32.159 --> 00:02:33.159 She made the motion. 00:02:33.159 --> 00:02:34.159 I did. 00:02:34.159 --> 00:02:35.159 There, thank you. 00:02:35.159 --> 00:02:37.599 I thought you made the motion. 00:02:37.599 --> 00:02:38.599 No. 00:02:38.599 --> 00:02:39.599 Don't confuse me anymore. 00:02:39.599 --> 00:02:40.599 Okay. 00:02:40.599 --> 00:02:41.599 Okay. 00:02:41.599 --> 00:02:42.599 So the floor is now yours, Kyle. 00:02:42.599 --> 00:02:43.599 Thank you. 00:02:43.599 --> 00:02:44.599 My name is Kyle Davis. 00:02:44.599 --> 00:02:45.599 I'm a CPA with Benning Group here in Bigfoot. 00:02:45.599 --> 00:02:46.599 I've been doing the audit for a long time, right, Patrick? 00:02:46.599 --> 00:02:47.599 Yes. 00:02:47.599 --> 00:02:48.599 A long time. 00:02:48.599 --> 00:02:49.599 Our team did the audit over the last month. 00:02:49.599 --> 00:02:53.599 Patrick, I've been doing the audit for a long time, right Patrick? 00:02:53.599 --> 00:02:55.599 Yes. 00:02:55.599 --> 00:03:01.599 Our team did the audit over the last month. A few weeks ago we wrote in all the detail. 00:03:01.599 --> 00:03:07.599 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. 00:03:07.599 --> 00:03:10.599 She's fantastic, as you all know. 00:03:10.599 --> 00:03:15.599 The audit this year went very well. Had one little hiccup that we ran into with some payroll stuff, 00:03:45.599 --> 00:03:55.599 on the very last page, we have one item that we consider to be a significant deficiency. 00:03:55.599 --> 00:04:00.000 So in the world of auditing, there is kind of best practice recommendations, there's 00:04:00.000 --> 00:04:03.479 significant deficiencies, which is kind of in the middle, it's like, hey, look at me, 00:04:03.479 --> 00:04:04.479 pay attention to this. 00:04:04.479 --> 00:04:09.439 And then there's material weaknesses, which is like, we need to fix this yesterday. 00:04:09.439 --> 00:04:12.400 And this significant deficiency is the same one that you've heard me present for the 00:04:12.400 --> 00:04:13.400 last decade. 00:04:13.400 --> 00:04:21.600 Lack of segregation of duties just there's not enough people employed within your accounting department to satisfy the accounting standards 00:04:21.600 --> 00:04:28.459 So Liz does too much for the accounting world's liking. We have no concerns about her involvement or the oversight of all those 00:04:28.699 --> 00:04:35.480 We recognize the checks and balances and things are in place and we obviously give recommendations to strengthen those as best we can 00:04:35.480 --> 00:04:41.439 But that is that is there just out of a technicality that we have to include it. Just a question 00:04:41.439 --> 00:04:48.120 yeah is there I mean is there anything that can reasonably be done I mean I 00:04:48.120 --> 00:04:53.720 understand it's not something that we that an issue that must be fixed or 00:04:53.720 --> 00:04:56.199 something that's like oh my gosh you guys are in trouble because you're not 00:04:56.199 --> 00:05:05.009 doing it mm-hmm but it are there any options though for a solution to the 00:05:05.009 --> 00:05:08.569 problem of just having one person I mean other than hiring staff without hiring 00:05:08.569 --> 00:05:12.129 people no okay and that's where you just kind of live with the comment you move 00:05:12.129 --> 00:05:40.209 I know we run into this all the time with different organizations. I do wonder if there's some things that 00:05:42.129 --> 00:05:50.370 simply we could have some routine functions done by someone else where it wasn't a major part of their duty and 00:05:52.449 --> 00:05:56.850 understanding of accounting wouldn't really be critical in doing it, but they could be 00:05:58.209 --> 00:06:04.610 doing an aspect of, I mean you talked about things like opening the mail, you know, I mean 00:06:07.089 --> 00:06:11.569 So it would seem that there might be a possibility of doing some of those things 00:06:11.569 --> 00:06:27.290 And the extent or not that you could accomplish that with the staff you have would then either 00:06:27.290 --> 00:06:30.649 determine whether you would give us enough confidence that those duties are segregated 00:06:30.649 --> 00:06:31.649 enough. 00:06:31.649 --> 00:06:36.810 And that would be the challenging part, where you could identify some of those pieces, but 00:06:36.810 --> 00:06:39.250 the likelihood of accomplishing the segregation 00:06:39.250 --> 00:06:42.089 of the person who records all the activity, 00:06:42.089 --> 00:06:43.449 the person who reconciles it, 00:06:43.449 --> 00:06:45.410 the person who has the authority to approve it 00:06:45.410 --> 00:06:48.170 and issue checks, that would be the challenge 00:06:48.170 --> 00:06:49.689 where you could definitely find pieces 00:06:49.689 --> 00:06:51.610 that would strengthen that oversight, 00:06:51.610 --> 00:06:53.350 but I don't think with the staff, 00:06:53.350 --> 00:06:54.850 the number of people you have, 00:06:54.850 --> 00:06:57.050 you'd be able to eliminate it to an extent 00:06:57.050 --> 00:06:59.089 of where you could remove the comment. 00:06:59.089 --> 00:07:00.569 So all those things that are going through your head 00:07:00.569 --> 00:07:02.129 are probably all appropriate, 00:07:02.129 --> 00:07:04.250 and it would definitely strengthen the control, 00:07:04.250 --> 00:07:07.769 I don't think it would eliminate what we've got here unfortunately. 00:07:07.769 --> 00:07:15.370 I understand that. Good questions. Okay so then the thicker copy that you have they're all bound 00:07:15.370 --> 00:07:19.689 together that's our formal audit report so we're still in the process of preparing the annual 00:07:19.689 --> 00:07:24.250 financial report that goes to the comptroller's office I believe that just opened up for filing 00:07:24.250 --> 00:07:29.610 last week so we're in process of that but this is uh this is the official audit report from us 00:07:29.610 --> 00:07:33.930 so if you get past the table of contents there at the start you'll see the letter that's on our 00:07:33.930 --> 00:08:03.930 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 00:08:03.930 --> 00:08:16.529 Payroll Deposits, 19,708. This only exists because QuickBooks Online actually draws money 00:08:16.529 --> 00:08:22.730 on your checking account two days in advance of the payroll being paid. And with the pay 00:08:22.730 --> 00:08:27.629 date, it was either May 1st or May 2nd. I don't remember exactly what it was. There 00:08:27.629 --> 00:08:33.409 were goofy items in your bank reconciliation because money had come out and was sitting 00:08:33.409 --> 00:08:38.769 Being in escrow essentially with QuickBooks, but it hadn't been paid yet to your employees, 00:08:38.769 --> 00:08:42.129 hadn't had the payroll tax deposits made with the IRS. 00:08:42.129 --> 00:08:43.490 So it was a little goofy piece. 00:08:43.490 --> 00:08:50.009 This will happen two years when you fall on this cycle of them drawing the money and the 00:08:50.009 --> 00:08:52.309 fiscal year being before the pay date. 00:08:52.309 --> 00:08:56.009 So I think we might have the same issue next year, but at least we know how to report it 00:08:56.009 --> 00:08:57.009 now. 00:08:57.009 --> 00:09:01.889 So essentially that's shown as payroll deposits because technically at April 30th, that money 00:09:01.889 --> 00:09:03.889 Patrick's favorite part. 00:09:03.889 --> 00:09:05.889 Yay! 00:09:05.889 --> 00:09:09.889 I could only give this next 30 seconds and he'd be happy. 00:09:09.889 --> 00:09:13.889 Third line from the bottom where it says net change and fund balance. 00:09:13.889 --> 00:09:15.889 That's the third line. 00:09:15.889 --> 00:09:17.889 And then we have the second line. 00:09:17.889 --> 00:09:19.889 And then we have the third line. 00:09:19.889 --> 00:09:21.889 And then we have the fourth line. 00:09:21.889 --> 00:09:23.889 And then we have the fifth line. 00:09:23.889 --> 00:09:25.889 And then we have the sixth line. 00:09:25.889 --> 00:09:27.889 And then we have the sixth line. 00:09:27.889 --> 00:09:29.889 And then we have the sixth line. 00:09:58.000 --> 00:10:04.000 There is detail in the back if you want to see what builds up to that other governmental fund. 00:10:04.000 --> 00:10:09.000 But in total, the number there all the way to the right, you operate in a surplus of just shy of 80,000. 00:10:09.000 --> 00:10:12.000 As Patrick likes to say, in the black. 00:10:14.000 --> 00:10:17.000 Any questions on that? 00:10:20.000 --> 00:10:27.000 Behind there is footnotes that are narrative descriptions of a lot of the numbers and things that are at the front. 00:10:27.000 --> 00:10:47.000 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. 00:10:47.000 --> 00:11:02.000 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. 00:11:02.000 --> 00:11:12.000 Beyond the footnotes, there are some budget to actual presentations there. So this one I will have you flipped to if you can. 00:11:12.000 --> 00:11:25.799 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. 00:11:25.799 --> 00:11:35.299 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, 00:11:35.299 --> 00:11:43.299 and then that third column working left to right shows the deficit that I referred to, $3,568. 00:11:43.299 --> 00:11:50.299 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. 00:11:50.299 --> 00:11:58.299 So even though you operated at a $3,500 deficit, you were still $260,000 better than what you had budgeted for the year. 00:11:58.299 --> 00:12:05.299 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? 00:12:05.299 --> 00:12:10.299 Obviously you were much better than what your budget had originally planned for. 00:12:10.299 --> 00:12:25.299 So, um, and all funds, so all the funds operated within your budgeted expenditures for the fiscal year. 00:12:25.299 --> 00:12:36.299 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? 00:12:36.299 --> 00:12:38.299 No, you hit everything. 00:12:38.299 --> 00:12:40.299 Far as I know, you hit everything. 00:12:40.299 --> 00:12:43.299 Like I said, we've been working with the Township for a long time. 00:12:43.299 --> 00:12:45.299 We sure appreciate the relationship that we have. 00:12:45.299 --> 00:12:48.299 And happy to be of help. 00:12:48.299 --> 00:12:49.299 Excellent. 00:12:49.299 --> 00:12:51.299 Let's do a good job. 00:12:51.299 --> 00:12:52.299 Thank you. 00:12:52.299 --> 00:12:53.299 Alright. 00:12:53.299 --> 00:12:55.299 So Mike, we need a... 00:12:55.299 --> 00:12:57.299 We have a motion on the floor to approve. 00:12:57.299 --> 00:13:01.299 It's been made and seconded. Do you need any discussion? 00:13:01.299 --> 00:13:08.940 Yes, any discussion. 00:13:08.940 --> 00:13:11.940 Okay, Madam Clerk, you can call the roll. 00:13:34.059 --> 00:13:38.059 Alright, the next item is the supervisor's report. 00:13:38.059 --> 00:13:54.059 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. 00:13:54.059 --> 00:14:01.059 So I'm running numbers down. We already know that we helped 3,200 with the Salvation Army. 00:14:01.059 --> 00:14:20.059 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? 00:14:20.059 --> 00:14:26.059 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. 00:14:26.059 --> 00:14:32.059 Now, guys, understand this. This food insecurities thing is not going to go away. 00:14:32.059 --> 00:14:41.059 As different things are introduced for SNAP benefits, we're going to have more and more people with food insecurities. 00:14:41.059 --> 00:14:45.059 So I'm going to make sure that I'm keeping a close eye on this. 00:14:45.059 --> 00:14:55.059 I'm also going to make sure that when we get to that point, we can also introduce food into our emergency assistance thing. 00:14:55.059 --> 00:15:26.399 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. 00:15:26.399 --> 00:15:35.399 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. 00:15:37.399 --> 00:15:41.399 And it's important that now the kids are out of school. Yes. 00:15:42.399 --> 00:15:54.399 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. 00:15:54.399 --> 00:16:24.399 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. 00:16:24.399 --> 00:16:28.399 All right. The next item is the assessor's report. 00:16:28.399 --> 00:16:32.399 Oh, man, thank you. 00:16:32.399 --> 00:16:34.399 Yeah, I was going to ask you about that. 00:16:34.399 --> 00:16:39.399 Yeah, thank you, but before I pass over to me, I've got to hand out the expenditure of the budget report. 00:16:39.399 --> 00:16:41.399 Thank you, because Liz would be very upset. 00:16:41.399 --> 00:16:42.399 Thank you. 00:16:42.399 --> 00:16:43.399 That wouldn't end well. 00:16:43.399 --> 00:16:45.399 You don't want to pack a bandana at you. 00:16:45.399 --> 00:16:47.399 We don't want that, so yeah, thank you. 00:16:47.399 --> 00:16:49.399 That wouldn't end well for me. 00:16:49.399 --> 00:16:52.399 So please take a look at our expenditure of the budget report. 00:16:52.399 --> 00:17:00.399 At our next meeting we should have maybe our first disbursement, either that meeting or the next meeting we should have our first disbursement. 00:17:00.399 --> 00:17:02.399 Disbursement of what? 00:17:02.399 --> 00:17:03.399 Real estate tax. 00:17:03.399 --> 00:17:04.400 Oh, okay. 00:17:04.400 --> 00:17:06.400 So, yeah. 00:17:06.400 --> 00:17:08.400 So yeah, you guys take a look at that real quick. 00:17:08.400 --> 00:17:11.400 If you have any questions, I can answer any questions you guys may have. 00:17:11.400 --> 00:17:18.789 Not a whole lot of activity just yet, but believe you me, it's gonna pick up. 00:17:18.789 --> 00:17:19.789 Oh yeah. 00:17:19.789 --> 00:17:27.839 It always does. 00:17:27.839 --> 00:17:29.839 Are there any questions, trustees? 00:17:29.839 --> 00:17:30.839 No. 00:17:30.839 --> 00:17:37.779 Okay, then, the next item is the assessor's report, assessor Ridgway. 00:17:37.779 --> 00:17:44.779 So after Board of Review, we had two properties, two owners that filed their property tax appeal board. 00:17:44.779 --> 00:17:50.779 One was a residential, one was a commercial, one of the strip malls that we revalued this past year. 00:17:50.779 --> 00:17:59.779 And Board of Review and IA3 is in our best interest to get an appraisal done on that one, a full appraisal. 00:17:59.779 --> 00:18:05.779 Appraisal. So we are going to split the cost with the county. We have that in 00:18:05.779 --> 00:18:10.380 our budget so just wanted to give you a heads up that that expenditure will be 00:18:10.380 --> 00:18:16.680 coming once we get it. You said two owners, one commercial and one residential? 00:18:16.680 --> 00:18:20.680 There was one residential and one property tax. 00:18:20.680 --> 00:18:31.059 So what is it with those two buildings that made it out of whack where we felt an 00:18:31.059 --> 00:19:00.420 Just a question of curiosity, who do you go to for an appraisal on a commercial property 00:19:00.420 --> 00:19:09.420 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. 00:19:09.420 --> 00:19:10.420 Okay. 00:19:10.420 --> 00:19:24.659 So is there an average cost associated? I mean like when you do an appraisal and you split it with the county? 00:19:24.659 --> 00:19:33.659 So this one is, I believe the estimate was right around $3,200, $3,500 for a commercial. 00:19:33.659 --> 00:19:34.659 For the commercial? 00:19:34.659 --> 00:19:35.659 Yes. 00:19:35.659 --> 00:19:37.659 That's typical for a commercial. 00:19:37.659 --> 00:19:38.659 Okay. 00:19:38.659 --> 00:19:41.840 Thank you. 00:19:41.840 --> 00:19:42.840 So that would be our part, isn't it? 00:19:42.840 --> 00:19:43.840 No, that would be... 00:19:43.840 --> 00:19:44.840 Oh, it would be half of that? 00:19:44.840 --> 00:19:45.840 Half of that. 00:19:45.840 --> 00:19:46.840 Okay. 00:19:46.840 --> 00:19:47.840 Gotcha. 00:19:47.840 --> 00:19:48.840 Okay. 00:19:48.840 --> 00:19:49.840 Yep. 00:19:49.840 --> 00:19:50.840 Okay. 00:19:50.840 --> 00:19:51.840 Thank you. 00:19:51.840 --> 00:19:52.840 Yep. 00:19:52.840 --> 00:19:53.840 Yeah. 00:19:53.840 --> 00:19:57.840 because they agreed with what we had, but because they... 00:19:57.840 --> 00:20:09.000 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. 00:20:11.000 --> 00:20:14.000 Can you say what the commercial property is, the strip mall? 00:20:15.000 --> 00:20:16.000 Can I say it, Mike? 00:20:16.000 --> 00:20:17.000 Is it a public document? 00:20:17.000 --> 00:20:22.000 Yeah, yeah, so it's the strip mall by Joanne's. 00:20:22.000 --> 00:20:23.000 Oh, okay. 00:20:23.000 --> 00:20:25.000 Okay, thank you. 00:20:26.000 --> 00:20:30.000 Well, they probably picked this because there's a lot of empty spots in there. 00:20:30.000 --> 00:20:32.000 Well, they aren't empty. 00:20:32.000 --> 00:20:33.000 Oh, they're not. 00:20:33.000 --> 00:20:35.000 And Joanne's is not part of it. 00:20:35.000 --> 00:20:37.000 They are fully, yeah. 00:20:37.000 --> 00:20:40.000 So, you have Cellular and Sherwin-Williams. 00:20:40.000 --> 00:20:42.000 Yeah, Joanne's is separate. 00:20:42.000 --> 00:20:45.000 So that strip mall is fully occupied. 00:20:45.000 --> 00:20:46.000 Okay. 00:20:46.000 --> 00:20:47.000 Good. 00:20:47.000 --> 00:20:48.000 I stand corrected. 00:20:48.000 --> 00:20:50.920 Thank you. 00:20:50.920 --> 00:20:51.920 You're welcome. 00:20:51.920 --> 00:20:52.920 All righty. 00:20:52.920 --> 00:20:55.920 The next other business is the trustees report, trustees. 00:20:55.920 --> 00:21:01.559 Okay. 00:21:01.559 --> 00:21:22.490 The Food Pantry thing, I know that's going to be a dire need here. We've only been 00:21:22.490 --> 00:21:30.170 out of school for two weeks and usually when kids are out of school they are in dire need 00:21:30.170 --> 00:21:57.170 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. 00:21:57.170 --> 00:21:59.170 Thank you. 00:21:59.170 --> 00:22:04.900 You have the public comments. You know the business is coming before the town. 00:22:04.900 --> 00:22:12.430 I intend a motion to adjourn until Monday, July 6th, 2026 at 4.30pm. 00:22:12.430 --> 00:22:14.430 So moved. Second. 00:22:17.430 --> 00:22:19.430 All in favor? Aye. 00:22:19.430 --> 00:22:20.430 Any opposed? 00:22:20.430 --> 00:22:22.430 Being adjourned. Thank you all.