09 Feb

January 26, 2021, Board of Audit Meeting

Meeting was called to order at 7:00 pm by Charles Kuettel

Attendance:
Town officers: Supervisor Charles Kuettel, supervisor Donald Swanstrom, supervisor Douglas Dressen (via telephone), clerk Lita Wallace, treasurer Raymond Barnes, deputy treasurer Lynne Scalzo, and deputy clerk Amber Cruz
Guest: Ted Wallace

Review Clerk/Treasurer’s Reports

• Wallace provided a copy of the CTAS Summary of Receipts report from January to December 2020.
• Reviewed treasurer and clerk’s Disbursements Ledgers (compared Fund/Account/Object Codes); board members selected 3+ disbursements to review and check.
1. #1524 reviewed: disbursement to Donald Swanstrom for meeting attendance- payroll/schedule was used to verify.
2. #1529 reviewed: disbursement to Lita Wallace- Election judge hours, office supplies and mileage claim used to verify.
3. #1515 reviewed: dispersed to Pequaywan Fire Department- no claim due to approval of board during a meeting (oral agreement, see minutes from 1/08/2020).
4. #1539 reviewed- disbursement to Lee Kaplan for township’s website annual renewal.
• Reviewed treasurer and clerk’s Receipts Ledgers (compare Fund/Account) – do direct deposit have triplicate receipts, verified that deposits are noted on the appropriate bank statement, board members selected and reviewed 3+ receipts.
1. #80320 reviewed- from ’20 MN DNR PILT- receipts shown by treasurer and confirmed in both clerk and treasurer’s ledgers.
2. #90120 and #90220 reviewed- 18 month certificate- receipts shown by treasurer and are broken down in books for placement into accounts.
3. #60320 reviewed- PNP Reimbursement for expenses incurred by the township during the Presidential Nomination Primary (PNP) election; email receipts for $1174.85 from the state auto deposit for placement into designated accounts.
• Reviewed Bank Statements to check that Cash Control Statement demonstrates same balance as the Bank Statement: Cash on hand balance of $183,114.48 on the December 2020 Bank statement shown by clerk matched the December 2020 Cash Control Statement.
• Verified that clerk and treasurer are balancing and reconciling bank statements (have the same balance), and Schedule 1 matched for both treasurer and clerk.

Swanstrom motioned to approve that all the records show no discrepancy, All the records matched to the penny; seconded by Kuettel, motion carried, 2-0-0.

Swanstrom motioned to adjourn the meeting at 7:40 pm, seconded by Kuettel; motion carried 2-0-0.

Respectively submitted by,
Amber Cruz, Deputy Clerk
Lita Wallace, Clerk