February 19, 2026, Board of Audit Meeting Agenda

Board of Audit Report – Year ending December 31, 2025

The meeting was called to order at 7:00 p.m. by Chair Nelson.

Attendance:

Town Officers Present: Chair Douglas Nelson, Vice-Chair Jim Wilson, Clerk Lita Wallace, Treasurer Carol Nelson, Deputy Treasurer Ray Barnes

Town Officer Absent: Supervisor Don Swanstrom, Deputy Clerk Shane Stolp

Guests: Allen Treviranus, Ted Wallace

Township supervisors verified clerk and treasurer books match.

Township Supervisors verified claims and receipts at every meeting, so only a sampling of those documents was checked at this time.

Verified that Cash control statement from clerk and treasurer are the same.

Verified that 12/31/25 Northern Bank of Commerce balance matches with Cash Control Statement.

Receipts and Disbursements – verified on clerks and treasurer’s reports and on bank statements.

RECEIPTS:
2/26/2025   – $3,419.00 – St. Louis County (Wilson)
3/3/2025     – $2,144.39 – St. Louis County (Nelson)
12/26/2025 – $   779.20 – Minnesota Town Aid (Wilson)

DISBURSEMENTS
5/13/2025   – $1.236.50 – St. Louis County 2nd half plowing invoice (Nelson)
7/8/2025     – $1,004.00 – MATIT General Liability Insurance (Nelson)
12/9/2025   – $   347.00 – MATIT Workers Comp Insurance (Wilson)

The supervisors approved the reports presented by the treasurer and clerk.

Meeting was motioned to adjourn at 7:20 p.m. by Nelson seconded by Wilson, motion carried. Nelson yay, Wilson yay.

Respectfully submitted by,
Carol Nelson, Town Treasurer
Lita Wallace, Town Clerk