WEBVTT 00:00:00.000 --> 00:00:09.400 I pledge allegiance to the flag of the United States of America, and to the republic for 00:00:09.400 --> 00:00:17.199 which it stands, one nation under God, indivisible, with liberty and justice for all. 00:00:17.199 --> 00:00:19.120 Madam Clerk, please call the roll. 00:00:19.120 --> 00:00:20.120 Ted Odendahl. 00:00:20.120 --> 00:00:21.120 Here. 00:00:21.120 --> 00:00:22.120 Kathy Wilken. 00:00:22.120 --> 00:00:23.120 Here. 00:00:23.120 --> 00:00:24.120 Kathleen Altensey. 00:00:24.120 --> 00:00:25.120 Here. 00:00:25.120 --> 00:00:26.120 Calvin McIlwain. 00:00:26.120 --> 00:00:27.120 Here. 00:00:27.120 --> 00:00:28.120 Patrick Sellers. 00:00:28.120 --> 00:00:29.120 Here. 00:00:29.120 --> 00:00:36.120 The first order of business is the approval of minutes for the June 1st, 2026 meeting. 00:00:36.120 --> 00:00:37.120 Any motion on the second please? 00:00:37.120 --> 00:00:38.120 Motion. 00:00:38.120 --> 00:00:39.120 Wilken. 00:00:39.120 --> 00:00:40.120 Wilken. 00:00:40.120 --> 00:00:41.120 Wilken. 00:00:41.120 --> 00:00:42.120 Wilken. 00:00:42.119 --> 00:01:09.280 I had one on your finger. 00:01:09.280 --> 00:01:10.280 Somebody ate it. 00:01:10.280 --> 00:01:13.280 And it was delicious. 00:01:13.280 --> 00:01:14.280 Did you need that? 00:01:14.280 --> 00:01:15.280 No. 00:01:15.280 --> 00:01:16.280 Okay. 00:01:16.280 --> 00:01:21.280 Are there any questions on the minutes, trustees? 00:01:21.280 --> 00:01:23.280 Seeing that there are, no, no. 00:01:23.280 --> 00:01:24.280 All in favor? 00:01:24.280 --> 00:01:25.280 Aye. 00:01:25.280 --> 00:01:26.280 Any opposed? 00:01:26.280 --> 00:01:27.280 Any opposed? 00:01:27.280 --> 00:01:28.280 Motion carries. 00:01:28.280 --> 00:01:29.280 The next item is approval of Bill's payable. 00:01:29.280 --> 00:01:30.280 Any motion? 00:01:30.280 --> 00:01:31.280 Second, please. 00:01:31.280 --> 00:01:32.280 So moved. 00:01:32.280 --> 00:01:33.280 Second. 00:01:33.280 --> 00:01:34.280 Motion, aye. 00:01:34.280 --> 00:01:35.280 Mcllwain? 00:01:35.280 --> 00:01:36.280 Second, aye. 00:01:36.280 --> 00:01:39.280 Oh no, please take a look at Bill's payable if you haven't done so already. 00:01:39.280 --> 00:02:00.000 Any questions on bill payable, Trustee? Seeing that there are none, Madam Clerk, please call 00:02:00.000 --> 00:02:01.000 the roll. 00:02:01.000 --> 00:02:02.000 Wilkins? 00:02:02.000 --> 00:02:03.000 Aye. 00:02:03.000 --> 00:02:04.000 McElwain? 00:02:04.000 --> 00:02:05.000 Aye. 00:02:05.000 --> 00:02:06.000 Altensey? 00:02:06.000 --> 00:02:07.000 Aye. 00:02:07.000 --> 00:02:08.000 Odendahl? 00:02:08.000 --> 00:02:09.000 Aye. 00:02:09.000 --> 00:02:13.000 The next order of business is the presentation of the audit from the bidding group. 00:02:13.000 --> 00:02:14.000 I need a motion and a second please. 00:02:14.000 --> 00:02:15.000 So moved. 00:02:15.000 --> 00:02:17.000 I'll second it. 00:02:17.000 --> 00:02:18.000 Motion to what? 00:02:18.000 --> 00:02:27.000 Motion to approve the, excuse me, I need a motion to approve the presentation of the audit from the bidding group. 00:02:27.000 --> 00:02:29.000 Who seconded that? 00:02:29.000 --> 00:02:30.000 I did. 00:02:30.000 --> 00:02:32.000 Who made, I thought you made the motion, who made the motion? 00:02:32.000 --> 00:02:33.000 She made the motion. 00:02:33.000 --> 00:02:34.000 There, thank you. 00:02:34.000 --> 00:02:35.000 I thought you made the motion. 00:02:35.000 --> 00:02:36.000 No. 00:02:36.000 --> 00:02:37.000 Please. 00:02:37.000 --> 00:02:40.000 Don't confuse me anymore and you can't do it. 00:02:40.000 --> 00:02:41.000 Okay. 00:02:41.000 --> 00:02:42.000 Okay. 00:02:42.000 --> 00:02:45.000 So the floor is now yours, Kyle. 00:02:45.000 --> 00:02:46.000 Thank you. 00:02:46.000 --> 00:02:47.000 My name is Kyle Davis. 00:02:47.000 --> 00:02:50.000 I'm a CPA with Benning Group here in Great Port. 00:02:50.000 --> 00:02:53.000 I've been doing the audit for a long time, right, Patrick? 00:02:53.000 --> 00:02:54.000 Yes. 00:02:54.000 --> 00:02:56.000 A long time. 00:02:56.000 --> 00:02:59.000 Our team did the audit over the last month. 00:02:59.000 --> 00:03:01.000 A few weeks ago, we wrote in all the detail. 00:03:01.000 --> 00:03:02.000 We did not come on site. 00:03:02.000 --> 00:03:04.000 We haven't come on site for some years. 00:04:04.000 --> 00:04:22.000 Co-Owner of 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. 00:04:22.000 --> 00:04:25.120 So Liz does too much for the accounting world's liking. 00:04:25.120 --> 00:04:27.040 We have no concerns about her involvement 00:04:27.040 --> 00:04:29.160 or the oversight of all of those. 00:04:29.160 --> 00:04:30.759 We recognize the checks and balances 00:04:30.759 --> 00:04:32.040 and things that are in place, 00:04:32.040 --> 00:04:33.959 and we obviously give recommendations 00:04:33.959 --> 00:04:35.600 to strengthen those as best we can. 00:04:35.600 --> 00:04:38.920 But that is there just out of the technicality 00:04:38.920 --> 00:04:40.759 that we have to include it. 00:04:40.759 --> 00:04:41.800 Just a question. Yeah. 00:04:41.800 --> 00:04:45.360 Is there, I mean, is there anything 00:04:45.360 --> 00:04:47.959 that can reasonably be done? 00:04:47.959 --> 00:04:49.639 I mean, I understand it's not something that we, 00:05:19.639 --> 00:05:23.000 More People, which obviously isn't necessary. 00:05:23.000 --> 00:05:24.000 I already retired. 00:05:24.000 --> 00:05:29.639 That would be the way to go about that, yeah. 00:05:29.639 --> 00:05:32.519 You and every other small municipality has the same issue. 00:05:32.519 --> 00:05:33.519 The same issue, yeah. 00:05:33.519 --> 00:05:34.519 Yeah. 00:05:34.519 --> 00:05:39.000 Yeah, I know we run into this all the time with different organizations, but I do wonder 00:05:39.000 --> 00:05:46.959 if there's some things that simply we could have some routine functions done by someone 00:06:16.959 --> 00:06:46.959 Assessor, Township Supervisor, Wilken Assessor, Township Supervisor, Wilken 00:06:46.960 --> 00:06:59.960 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'll be able to eliminate it to an extent of where you could remove the comments. 00:06:59.960 --> 00:07:07.960 All of 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. 00:07:07.960 --> 00:07:09.960 Yeah, I understand that. 00:07:09.960 --> 00:07:11.960 Good questions. 00:07:11.960 --> 00:07:17.960 Okay. So then the thicker copy that you have there all bound together, that's our formal audit report. 00:07:17.960 --> 00:07:21.960 So we're still in the process of preparing the annual financial report that goes to the Comptroller's Office. 00:07:21.960 --> 00:07:24.960 I believe that just opened up for filing last week. 00:07:24.960 --> 00:07:29.960 So we're in the process of that, but this is the official audit report from us. 00:07:29.960 --> 00:07:34.960 So if you get past the table of contents there at the start, you'll see the letter that's on our letterhead. 00:07:34.960 --> 00:07:39.640 Apprentice, Headed Independent Auditor's Report, so we have to give an opinion on your financial 00:07:39.640 --> 00:07:40.640 statements. 00:07:40.640 --> 00:07:44.800 We give what's called an unmodified opinion, which means that the financial statements 00:07:44.800 --> 00:07:50.080 are clear in all material aspects, meaning we don't look at every dollar and every penny, 00:07:50.080 --> 00:07:54.840 but we have a threshold and everything above that threshold we believe to be fairly stated 00:07:54.840 --> 00:07:55.840 in the financial statements. 00:07:55.840 --> 00:07:59.600 So if you go to page four, that's where the financial statements start. 00:07:59.600 --> 00:08:03.680 I just want to call attention to one number on here, which is unusual compared to what 00:08:03.680 --> 00:08:33.680 Payroll, Payroll, Payroll 00:08:33.680 --> 00:08:38.600 Esquiro essentially with QuickBooks, but it hadn't been paid yet to your employees. 00:08:38.600 --> 00:08:42.080 Hadn't had the payroll tax deposits made with the IRS. 00:08:42.080 --> 00:08:43.400 So there's a little goofy piece. 00:08:43.400 --> 00:08:52.240 This will happen two years when you fall on this cycle of them drawing the money and the fiscal year being before the payday. 00:08:52.240 --> 00:08:56.580 So I think we might have the same issue next year, but at least we know how to report it now. 00:08:56.580 --> 00:09:03.560 So essentially that's shown as payroll deposits because technically at the at April 30th, that money wasn't in your possession. 00:09:03.560 --> 00:09:06.600 It was sitting in escrow with QuickBooks to be paid. 00:09:06.600 --> 00:09:08.040 So that's why that's there. 00:09:08.040 --> 00:09:10.760 For all intents and purposes, it's cash that was just there 00:09:10.760 --> 00:09:14.760 to be paid out to that next pay period at the beginning of May. 00:09:14.760 --> 00:09:15.760 OK. 00:09:15.760 --> 00:09:19.800 So then I'll have you flip over to page seven. 00:09:19.800 --> 00:09:22.800 This is Patrick's favorite part. 00:09:22.800 --> 00:09:25.200 I could only give this next 30 seconds, 00:09:25.200 --> 00:09:28.280 and he'd be happy with it. 00:09:28.280 --> 00:09:30.800 Third line from the bottom where it says net change and fund 00:09:30.800 --> 00:09:33.320 balance, that's the surplus or deficit 00:09:33.320 --> 00:09:35.860 in each of your funds for the fiscal year 00:09:35.860 --> 00:09:37.500 that ended back in April. 00:09:37.500 --> 00:09:39.340 So the first column is the general fund. 00:09:39.340 --> 00:09:42.300 You'll see it was a little over a $22,000 surplus. 00:09:42.300 --> 00:09:44.660 The general assistance fund for the entire year 00:09:44.660 --> 00:09:49.020 operated at a $3,600 deficit, so just under there. 00:09:49.020 --> 00:09:52.879 The insurance fund, $13,000 in a surplus. 00:09:52.879 --> 00:09:55.260 And then your other funds are lumped together here 00:09:55.260 --> 00:09:59.380 in this other governmental column to a surplus of $47,000. 00:10:29.380 --> 00:10:48.380 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. 00:10:48.380 --> 00:11:03.380 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. 00:11:03.380 --> 00:11:09.380 Beyond the footnotes, there are some budget to actual presentations there. 00:11:09.380 --> 00:11:13.380 So this one I will have you flip to if you can. 00:11:13.380 --> 00:11:27.380 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. 00:11:27.380 --> 00:11:36.380 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, 00:11:36.380 --> 00:11:44.380 and then that third column working left to right shows the deficit that I referred to, $3,568. 00:11:44.380 --> 00:11:51.380 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. 00:11:51.380 --> 00:11:59.380 So even though you operated at a $3,500 deficit, you were still $260,000 better than what you had budgeted for the year. 00:11:59.380 --> 00:12:00.380 and Patrick. 00:12:00.380 --> 00:12:01.380 So, I think that's an important context. 00:12:01.380 --> 00:12:06.140 It's not just, we were deficit spending here, but how are we spending compared to our budget? 00:12:06.140 --> 00:12:15.340 Obviously, you were much better than what your budget had originally planned for. 00:12:15.340 --> 00:12:25.260 So, and all funds, so all the funds operated within your budget expenditures for the fiscal 00:12:25.260 --> 00:12:26.260 year. 00:12:26.260 --> 00:12:28.260 And that's all I have. 00:12:28.260 --> 00:12:38.260 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? 00:12:38.260 --> 00:12:42.260 No, you hit everything. Far as I know, you hit everything. 00:12:42.260 --> 00:12:50.260 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. 00:12:50.260 --> 00:12:51.260 Excellent. 00:12:51.260 --> 00:12:52.260 You guys do a good job. 00:12:52.260 --> 00:12:53.260 Thank you. 00:12:53.260 --> 00:12:56.260 Alright. So Mike, we need a... 00:12:56.260 --> 00:13:03.260 You have a motion on the floor to approve. It's been made and seconded. Do you need any discussion? 00:13:03.260 --> 00:13:05.260 Yes, any discussion. 00:13:10.260 --> 00:13:12.260 Okay, Madam Clerk, you can call the roll. 00:13:17.260 --> 00:13:19.260 Wilken. Aye. 00:13:19.260 --> 00:13:20.260 Mcllwain. Aye. 00:13:20.260 --> 00:13:21.260 Altensey. Aye. 00:13:21.260 --> 00:13:23.260 Odendahl. Aye. 00:13:23.260 --> 00:13:25.260 Sellers. Aye. 00:13:25.260 --> 00:13:40.140 Alright, the next item is the Supervisor's Report. 00:13:40.140 --> 00:13:49.740 I am working on gathering numbers for how many people we assisted through the food bank 00:13:49.740 --> 00:14:01.740 I'm running numbers down. We already know that we helped 3,200 with the Salvation Army. 00:14:01.740 --> 00:14:15.740 I'm looking at around 2,600 with St. Joseph's Pantry. I'm going to have to get Golden Mills numbers as well. 00:14:15.740 --> 00:14:26.740 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. 00:14:26.740 --> 00:14:33.740 Okay. Now, guys, understand this. This food and securities thing is not going to go away. 00:14:33.740 --> 00:14:42.740 As different things are introduced for SNAP benefits, we're going to have more and more people with food and securities. 00:14:42.740 --> 00:14:57.740 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. 00:14:57.740 --> 00:15:04.740 Right now, we're doing good with our food pantries. I'm hoping that we can continue with that. 00:15:04.740 --> 00:15:15.980 I have a feeling that what's going on with SNAP benefits is going to affect food pantries 00:15:15.980 --> 00:15:20.980 in a different way because Feed America gets some of its funding from the federal government. 00:15:20.980 --> 00:15:23.980 And if they cut that fund to Feed America, that means the food pantries won't be able 00:15:23.980 --> 00:15:25.740 to get any food from anybody. 00:15:25.740 --> 00:15:29.660 So that could be a possibility, so I'm keeping an eye on that as well. 00:15:29.660 --> 00:15:33.660 If you guys could do the same, if you guys hear anything, please, please, please let 00:15:33.660 --> 00:15:34.660 me know. 00:15:34.660 --> 00:15:38.900 So we can make our adjustments accordingly. 00:15:38.900 --> 00:15:42.660 And it's important that now the kids are out of school. 00:15:42.660 --> 00:15:43.740 Yes. 00:15:43.740 --> 00:15:44.740 You know. 00:15:44.740 --> 00:15:45.740 Yes. 00:15:45.740 --> 00:15:51.700 Somebody told me the other day how much it cost per lunch for them to pay. 00:15:51.700 --> 00:15:52.700 So. 00:15:52.700 --> 00:15:53.700 And it was five-something. 00:15:53.700 --> 00:15:54.700 Yeah. 00:15:54.700 --> 00:15:56.700 And I went, really? 00:15:56.700 --> 00:15:57.700 Yeah. 00:15:57.700 --> 00:16:02.540 So we have to make sure we're keeping a close eye on that. 00:16:02.540 --> 00:16:06.140 If there's anything else that you guys hear about, it may not have to be about food and 00:16:06.140 --> 00:16:09.740 security, as if anything is happening in our neighborhoods you're hearing about, let me 00:16:09.740 --> 00:16:10.740 know. 00:16:10.740 --> 00:16:17.460 We need to make sure we are being cognizant of whatever's going on in our city. 00:16:17.460 --> 00:16:21.540 Now there's certain things we can't do anything about, but we do need to know about those 00:16:21.540 --> 00:16:22.540 things. 00:16:22.540 --> 00:16:23.540 Okay? 00:16:23.540 --> 00:16:26.180 So if you guys hear something, let's share it with one another. 00:16:26.180 --> 00:16:27.180 All right? 00:16:27.180 --> 00:16:30.180 The next item is the Assessor's Report. 00:16:30.180 --> 00:16:33.180 Would you like to pass that up? 00:16:33.180 --> 00:16:34.180 Oh man, thank you. 00:16:34.180 --> 00:16:36.180 I was just asking you about that. 00:16:36.180 --> 00:16:37.180 Thank you. 00:16:37.180 --> 00:16:40.180 But before I pass over to Liz, I've got to hand out the Assessor's Budget Report. 00:16:40.180 --> 00:16:43.180 Thank you because Liz would be very upset. 00:16:43.180 --> 00:16:44.180 Thank you. 00:16:44.180 --> 00:16:46.180 You don't want to pack it in there. 00:16:46.180 --> 00:16:47.180 We don't want that. 00:16:47.180 --> 00:16:48.180 So yeah, thank you. 00:16:48.180 --> 00:16:50.180 That wouldn't end well for me. 00:16:50.180 --> 00:16:53.180 So please take a look at our Assessor's Budget Report. 00:16:53.180 --> 00:16:58.620 I'm thinking at our next meeting we should have maybe our first disbursement, either 00:16:58.620 --> 00:17:01.740 that meeting or the next meeting we should have our first disbursement. 00:17:01.740 --> 00:17:02.740 Disbursement of what? 00:17:02.740 --> 00:17:03.740 Real estate tax. 00:17:03.740 --> 00:17:04.740 Oh, okay. 00:17:04.740 --> 00:17:05.740 So, yeah. 00:17:05.740 --> 00:17:11.180 So yeah, you guys take a look at that real quick, if you have any questions, I can answer 00:17:11.180 --> 00:17:12.980 any questions you guys may have. 00:17:12.980 --> 00:17:20.740 Not a whole lot of activity just yet, but believe you me, it's going to pick up. 00:17:20.740 --> 00:17:21.740 Oh yeah. 00:17:21.740 --> 00:17:22.740 It always does. 00:17:22.740 --> 00:17:39.740 I have any questions, trustees? No. Okay, then, next on the list is the Assessor's Report, Assessor Ridgway. 00:17:39.740 --> 00:18:09.740 So at the 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 was a 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, so we are going to split the cost with the county. We have that in our budget, so just wanted to give 00:18:09.740 --> 00:18:33.460 So, what is it with those two buildings that made it out of Wackerville that an appraisal 00:18:33.460 --> 00:18:34.460 would be needed? 00:18:34.460 --> 00:18:42.360 So, with the commercial ones, they submitted an appraisal, and if we don't follow up with an appraisal, 00:18:42.920 --> 00:18:45.620 we won't have as much credence on the state follow-up. 00:18:46.500 --> 00:18:48.500 Okay, gotcha. 00:18:49.780 --> 00:18:51.780 So that one's more important. 00:18:55.100 --> 00:19:02.200 Just a question of curiosity, who do you go to for an appraisal on a commercial property like that? 00:19:02.200 --> 00:19:11.200 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. 00:19:11.200 --> 00:19:13.200 Okay. 00:19:13.200 --> 00:19:16.200 So, is she an MAI? 00:19:16.200 --> 00:19:18.200 Yes. 00:19:18.200 --> 00:19:26.200 So, is there an average cost associated? I mean, like when you do an appraisal and you split it with the county? 00:19:26.200 --> 00:19:34.920 So this one is I believe the estimate was right around $3,200, $3,500 for a commercial. 00:19:34.920 --> 00:19:39.960 For the commercial? Yes. That's typical for a commercial. Okay. Thank you. 00:19:42.760 --> 00:19:47.840 So that would be our part. No, that would be half of that. Okay. Got you. Okay. 00:19:49.000 --> 00:19:55.080 Yep. Thank you. Yep. Yeah. Board of Review of Health, our value at Board of Review 00:19:55.080 --> 00:19:59.320 Loving, because they agreed with what we had, but because they... 00:19:59.320 --> 00:20:29.320 Assessor, 00:20:29.320 --> 00:20:55.800 Page 2 Alright. 00:20:55.800 --> 00:20:59.160 The next omnibus is the Trustees Report. 00:20:59.160 --> 00:21:29.160 I have one thing and I'm glad you guys brought it up before I did. 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 00:21:29.160 --> 00:21:37.080 uh kids are out of school they uh are in dire need of more assistance than when they are in school we 00:21:37.080 --> 00:21:43.960 obviously feed them breakfast and lunch uh during the school day uh and when that is not happening 00:21:43.960 --> 00:21:54.120 on a regular basis that then is uh fallen on the community to take notice and to provide for them 00:21:54.120 --> 00:21:58.360 so i'm glad that you guys brought that up and i thank you for doing that before i had to say anything 00:21:59.160 --> 00:22:01.160 Thank you guys. 00:22:03.160 --> 00:22:05.160 You have the public comments. 00:22:06.160 --> 00:22:08.160 You know the business is coming forward to town. 00:22:10.160 --> 00:22:16.160 I intend a motion to adjourn until Monday, July 6th, 2026 at 4.30 p.m. 00:22:16.160 --> 00:22:17.160 So moved. 00:22:17.160 --> 00:22:18.160 Second. 00:22:21.160 --> 00:22:22.160 All in favor? 00:22:22.160 --> 00:22:23.160 Aye. 00:22:23.160 --> 00:22:24.160 Any opposed? 00:22:24.160 --> 00:22:25.160 Meeting adjourned. 00:22:25.160 --> 00:22:26.160 Thank you all.