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 roll.
Ted Odendahl.
Here.
Kathy Wilken.
Here.
Kathleen Altensey.
Here.
Calvin McIlwain.
Here.
Patrick Sellers.
Here.
The first order of business is the approval of minutes for the June 1st, 2026 meeting.
Any motion on the second please?
Motion.
Wilken.
I had one on your finger.
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, no, no.
All in favor?
Aye.
Any opposed?
Motion carries.
The next item is approval of Bill's payable.
Any motion?
Second, please.
So moved.
Second.
Motion, aye.
Mcllwain?
Second, aye.
Oh no, please take a look at Bill's payable if you haven't done so already.
Any questions on bill payable, Trustee? Seeing that there are none, Madam Clerk, please call
the roll.
Wilkins?
Aye.
McElwain?
Aye.
Altensey?
Aye.
Odendahl?
Aye.
The next order of business is the presentation of the audit from the bidding 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 bidding group.
Who seconded that?
I did.
Who made, I thought you made the motion, who made the motion?
She made the motion.
There, thank you.
I thought you made the motion.
No.
Please.
Don't confuse me anymore and you can't do it.
Okay.
So the floor is now yours, Kyle.
Thank you.
My name is Kyle Davis.
I'm a CPA with Benning Group here in Great Port.
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 did not come on site.
We haven't come on site for some years.
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.
So Liz does too much for the accounting world's liking.
We have no concerns about her involvement
or the oversight of all of those.
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 the 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,
More People, which obviously isn't necessary.
I already retired.
That would be the way to go about that, yeah.
You and every other small municipality has the same issue.
The same issue, yeah.
Yeah.
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
Assessor, Township Supervisor, Wilken Assessor, Township Supervisor, Wilken
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.
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.
Yeah, I understand that.
Good questions.
Okay. So then the thicker copy that you have there 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 the 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.
Apprentice, 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
Payroll, Payroll, Payroll
Esquiro 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 there's 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 payday.
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.
OK.
So then I'll have you flip over to page seven.
This is Patrick's favorite part.
I could only give this next 30 seconds,
and he'd be happy with it.
Third line from the bottom where it says net change and 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 deficit, 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.
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 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.
and Patrick.
So, I think that's an 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, and all funds, so all the funds operated within your budget 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.
You guys do a good job.
Thank you.
Alright. So Mike, we need a...
You 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.
Wilken. Aye.
Mcllwain. Aye.
Altensey. Aye.
Odendahl. Aye.
Sellers. Aye.
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
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 Pantry. I'm going to 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.
Okay. Now, guys, understand this. This food and securities 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 and securities.
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.
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 fund 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 could 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.
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 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 item is the Assessor's Report.
Would you like to pass that up?
Oh man, thank you.
I was just asking you about that.
Thank you.
But before I pass over to Liz, I've got to hand out the Assessor's Budget Report.
Thank you because Liz would be very upset.
Thank you.
You don't want to pack it in there.
We don't want that.
So yeah, thank you.
That wouldn't end well for me.
So please take a look at our Assessor's Budget Report.
I'm thinking 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 going to pick up.
Oh yeah.
It always does.
I have any questions, trustees? No. Okay, then, next on the list is the Assessor's Report, Assessor Ridgway.
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
So, what is it with those two buildings that made it out of Wackerville that an appraisal
would be needed?
So, with the commercial ones, they submitted an appraisal, and if we don't follow up with an appraisal,
we won't have as much credence on the state follow-up.
Okay, gotcha.
So that one's more important.
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 Florida Review that did.
Okay.
So, is she an MAI?
Yes.
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. No, that would be half of that. Okay. Got you. Okay.
Yep. Thank you. Yep. Yeah. Board of Review of Health, our value at Board of Review
Loving, because they agreed with what we had, but because they...
Assessor,
Page 2 Alright.
The next omnibus is the Trustees Report.
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
uh kids are out of school they uh are in dire need of more assistance than when they are in school we
obviously feed them breakfast and lunch uh during the school day uh and when that is not happening
on a regular basis that then is uh fallen 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.
You have the public comments.
You know the business is coming forward to town.
I intend a motion to adjourn until Monday, July 6th, 2026 at 4.30 p.m.
So moved.
Second.
All in favor?
Aye.
Any opposed?
Meeting adjourned.
Thank you all.