Board of Audit February 21, 2023 Minutes

Board of Audit Minutes February 21, 2023

The meeting was called to order at 7:06 p.m. by Charles Kuettel

Officers: Supervisor Doug Dressen, supervisor Donald Swanstrom, supervisor Charles Kuettel, clerk Amber Cruz, and treasurer Carol Nelson

Review Clerk/Treasurer’s Reports

  • Nelson provided copies of the CTAS Summary of Receipts report from January 2022 to December 2022
  • 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. #701/702 reviewed: St Louis County Auditor- Paperwork from the County showing what accounts the money is to be deposited into. Two checks
  2. #1101 reviewed: superior Choice Credit Union 18m certificate- bank statements
  3. #705 reviewed: State of Minnesota Township Aide- payment advice letter from the state
  • Reviewed treasurer and clerk’s Disbursements Ledgers (compared Fund/Account/Object Codes); board members selected 3+ disbursements to review and check
  1. #1752a reviewed: Disbursement to Minnesota Association of Townships- Invoice for training and registration letter
  2. #1778 reviewed: Disbursement to Payroll (Supervisor Kuettel): Emailed timecard and payroll register
  3. #1792 reviewed: Disbursement to Amber Cruz (expenses): emailed time/expense card
  • Reviewed Bank Statements to check that Cash Control Statement demonstrates same balance as the Bank 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 Dressen, motion carried, 3-0-0.

Kuettel adjourned the meeting at 7:37 p.m.

Respectfully submitted by
Amber Cruz, Clerk