Grundy Reporter

Wauponsee Township Board of Trustees met Jan. 8.

Here is the minutes provided by the board:

The regular scheduled meeting of the Board of Trustees of Wauponsee Township of Grundy County, the State of Illinois, was held on the above date at the Wauponsee Township Road and Bridge Office for the purpose of conducting normal business. Supervisor Wisebrook opened the meeting at 7:00. The Pledge of Allegiance to the flag followed immediately.

The meeting attendance roll call results are shown below.

Trustees: Jeff Carr, Physically Present

Andy Chandler, Physically Present

Tom Baker, Physically Present

Steve Fannin, Absent

Supervisor: Ed Wiesbrook, Physically Present

Road Commissioner: Bucky Phillips, Physically Present

Township Clerk: Charles Sargent, Physically Present

Residents Present:

None

Public Comments

None

Unfinished Business (This agenda item was moved up to minimize the wait time for the Mack & Associates representative.)

Mack Audit Findings, Discussion and Questions

Erica Blumberg from Mack & Associates presented an overview of the events leading up to the request for an audit; primarily the resignation of the supervisor and the need to prepare reports which the new supervisor and associates were not prepared to address. The Annual Financial Statement and Annual Treasurers Report were prepared by Mack & associates. Based upon their role in preparing the reports, Mack & Associates did not express an opinion as to the effectiveness of the township internal control.

Erica reviewed the cover letter to the Chairman and Trustees summarizing their audit. Mack found no indication of any unlawful actions and Wauponsee Township is generally like other townships they audit.

They did identify two material weaknesses and five deficiencies as part of the audit. Erica reviewed each finding in detail and presented possible corrective actions that could be implemented to improve the internal controls. As Erica observed the meeting and controls implemented thus far, bill attestation by the Clerk, review of budget vs expenses, and check register review; she felt some of the audit recommendations were already being implemented. The following is a summary of the possible actions which were presented for each finding:

2019-01 There were no reports to review by the auditor since they were asked to prepare the required reports. The reports should be prepared internally.

2019-02 Develop a policy/process to address the supervisors work should he/she not be available. It should include necessary actions to prepare payroll, pay bills, and set timelines for required reports. GFOA.org was provided as a source of what should be included in the policy.

2019-03 Prepare the required reports internally or contract it to someone other than the auditor.

2019-04 Review financial reports routinely. Implement an independent review of reports. Compare checks written to total expenses. Compare income records to deposits. Rotate a review of financial reports (bank statements) among the Trustees and require an initial of the reviewer on the documents.

2019-05&06 The recommendations in the report address the issues. 2019-07 The equipment list generated by the Road District and the list of depreciated equipment generated by Mack & Associates should provide the necessary source information. Mack will forward their depreciation data to the township.

It was observed that the GA fund was growing. The generally accepted guideline for funds is 3x normal use. There is currently no statute regarding a cap for the GA fund. It was also observed that should there be a local disaster a large GA fund would be helpful for the residents. The Board asked when Mack & Associates should be contacted should we want them to provide the same reports as last year. Erica indicated June would be a good time.

Approval of Minutes

Meeting minutes for the December 11th meeting was presented. A motion to approve the minutes as presented was made by Trustee Baker and seconded by Trustee Carr. The motion passed on a voice vote.

Approval of Claims

A motion was made by Trustee Carr and seconded by Trustee Chandler to authorize the Township Fund claims as presented by the Supervisor.

Trustees: Jeff Carr - Yes

Andy Chandler - Yes

Tom Baker - Yes

Steve Fannin - Absent

Supervisor: Ed Wiesbrook - Yes

The motion passed on a roll call vote. The claim details are listed on the attachments to these minutes.

A motion was made by Trustee Carr and seconded by Trustee Chandler to authorize the Wauponsee Township Road and Bridge Fund claims as presented.

Trustees: Jeff Carr - Yes

Andy Chandler - Yes

Tom Baker - Yes

Steve Fannin - Absent

Supervisor: Ed Wiesbrook - Yes

The motion passed on a roll call vote. The claim details are listed on the attachment to these minutes.

Supervisor’s Report

Supervisor Wiesbrook provided a review of the Town Fund, Road District and GA check register activity. All accounts could not be reconciled due to a delay in receipt of the bank statements. An account balances comparison was also presented and is attached to these minutes.

Road Commissioner’s Report

Commissioner Phillips presented the following report:

• The Road District is identifying roads needing patchwork this year.

• Truck brake repair was completed in-house.

• Preparation is in progress for the 2020-2021 budget process.

Clerk’s Report

No report

New Business.

Approval of meeting schedule for the year 2020. The schedule will be published in the Morris Paper in April just before the Annual Meeting.

Trustee Carr made a motion to approve the proposed schedule which was seconded by Trustee Chandler and passed on a voice vote.

Adjournment

Being no further business, Trustee Carr made a motion to adjourn the meeting. Supervisor Wiesbrook seconded the motion, which carried on a voice vote.

The meeting was adjourned at 8:30 pm.

https://www.wauponseetownship.org/sites/default/files/board-meetings/minutes/2020/Wauponsee%20Township%20Board%20Mtg%20010820.pdf