January 16, 2024, Board of Audit Meeting Minutes

The meeting was called to order at 6:32 p.m. by Charles Kuettel

Attendance:

Town Officers Present: Chair Charles Kuettel, Vice-Chair Douglas Dressen, Supervisor Douglas Nelson, Clerk Lita Wallace, Treasurer Carol Nelson, Deputy Clerk Shane Stolp
Town Officer Absent: Ed Potter
Guest: Ted Wallace

Clerk and treasurer both provided receipts register to the board.
Each board member selected a receipt to review and check. Checked that identification is the same as in clerk/treasurer records. Checked that the deposit can be noted on the appropriate bank statement.

RECEIPTS
#6 – St. Louis County Auditor – $34,365.00 (Douglas Nelson)
#16 – St. Louis County Auditor – $3,903.80 (Charles Kuettel)
#23 – Superior Choice Credit Union Savings Acct 9027 – $12.17 (Douglas Dressen)

Board members each selected a disbursement to review and check. Checked that identification is the same on clerk/treasurer records, did transaction match, and did the check go through the bank for approved amount?

DISBURSEMENTS

#1858 – Pequaywan Lake Area Fire Department – $16,500.00 (Douglas Nelson)
#1924 – MATIT – $970 (Charles Kuettel)
#1951 – Lilita Wallace – $211.74 (Douglas Dressen)

Reviewed treasurer and clerk’s Claims (or Disursements) Ledger (compare Fund/Account/Object Codes) – each board member selected and reviewed one disbursement to review and check

Reviewed Treasurer and Clerk’s Receipts Ledgers (compare Fund/Account) – verify that deposits are noted on the appropriate bank statement, each board member selected and reviewed one receipt

Reviewed Bank Statements to check that Cash Control Statement demonstrated same  balance as the Bank Statement

Reviewed Schedule 1 printed from both clerk and treasurer showing balance with the bank and each other

Verified that Clerk and Treasurer are balancing and reconciling bank statements (have the same balance), and Schedule 1 matches for both Treasurer and Clerk

Board member also verified that clerk/treasurer:
1. have been balancing bank statements;
2. have the same balance for each fund.
3. Cash Control Statement matches showing receipts, disbursements and balances;
4. cash balance statements match the final bank statement;

Board of Audit approved the reports as submitted by the clerk and treasurer.

Meeting was adjourned at 7:25 p.m. by Charles Kuettel.

Respectfully submitted by
Lita Wallace, Clerk