Board of Audit Minutes January 25, 2022

Board of Audit Minutes January 25, 2022

The meeting was called to order at 7 p.m. by Donald Swanstrom

Officers: Supervisor Doug Dressen, supervisor Donald Swanstrom, supervisor Charles Kuettel (via telephone), clerk Amber Cruz, and treasurer Carol Nelson
Guests: Raymond Barnes

Review Clerk/Treasurer’s Reports

  • Cruz provided copies of the CTAS Summary of Receipts report from January 2021 to December 2021
  • 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. #40221 reviewed: 18 month certificate- receipts shown by treasurer and are broken down in books for placement into accounts/Bank Statements
  2. #80422 reviewed: from ’20 TAC PROD AUG 21 DIST- Receipts shown by the treasurer. Bank statement and county paperwork
  3. #70121 reviewed: May/June Tax Apportionment- receipts shown by treasurer and are broken down in books for placement into accounts/Bank Statements
  • Reviewed treasurer and clerk’s Disbursements Ledgers (compared Fund/Account/Object Codes); board members selected 3+ disbursements to review and check.
  1. #1620 reviewed: Disbursement to Lynn Scalzo for registration reimbursement- receipt/invoice for confirmation of registration
  2. #1645 reviewed: Disbursement to Lita Wallace for payroll ending in 3/09/2021- Net pay and timecard
  3. #1666 reviewed: Disbursement to the United States Treasury for 1st Quarter 2021 Form 941- form 941/Claims form
  • Reviewed Bank Statements to check that Cash Control Statement demonstrates same balance as the Bank Statement: Cash on hand balance of $202,841.18 on the December 2021 Bank statement shown by clerk matched the December 2021 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.
  • Dressen motioned to approve that all the records show no discrepancy, All the records matched to the penny; seconded by Kuettel, motion carried, 3-0-0.

Swanstrom adjourned the meeting at 7:47 p.m.

Respectfully submitted by
Amber Cruz, Clerk