Miranda Wendlandt, CliftonLarsonAllen LLP, detailed items related to Fillmore County’s 2021 audit at the county board’s October 11 meeting.
Wendlandt reported that the county’s financial statements were issued on September 27 prior to the Minnesota statutory deadline. CliftonLarsonAllen completes audits for about 20 Minnesota counties. There were no disagreements with management that could be significant to the financial statements.
The county received an unmodified (clean) opinion on financial statements, the highest level that can be issued. One weakness noted is the lack of segregation of duties. Ideally, the custody of an asset should be kept separate from record keeping allowing for a multiple set of eyes on funds coming in. This is not always practical in a smaller county, as it requires additional employees. Wendlandt said there is a lot of focus and effort on internal controls.
County Administrator Bobbie Hillery said the goal is to get rid of any compliance issues we have; she added she was proud of department heads working in that direction.
The unrestricted fund balance as a percentage of revenues was 27% in 2021. This gives the county about three and a half months’ worth of reserves available to cover expenditures. The state auditor recommends a minimum of five months’ worth of reserves.
Chairman Mitch Lentz thanked everybody that worked on the audit for getting everything done.
Other business in brief
• Hillery reported that the construction management contract for the jail project with Contegrity Group, Inc. (Little Falls) had been reviewed by County Attorney Brett Corson. The construction manager will first help with the pre-construction phase for the jail project. They will come before the board to present a plan for bidding. The construction management fee for the pre-construction phase/project development is $16,000. The contract was unanimously approved as presented.
• Gabby Kinneberg, representing Southern Minnesota Tourism Association, and Jen Hengel, representing Root River Trail Towns, came before the board to request 2023 appropriations for each of the organizations. Hengel thanked the board for its past support and requested a $2,000 contribution to support marketing efforts for the trail system. Kinneberg said the mission of the Tourism Association is to promote southern Minnesota. She requested an appropriation for 2023 based on the county’s population. Kinneberg reported that bicycles will be added to the community fleet in both Spring Valley and Chatfield.
• A resolution was adopted specifying fees to be collected by Fillmore County Community Corrections. Director Tom Jensen said the fees should be added to the Fillmore County Fee Schedule and will be effective as of January 1, 2023. The funds raised can be used for additional programming. He stated most will pay the fee. Fees can be worked off at $15 per hour with approval of the probation director.
• David Emery was hired as a replacement maintenance specialist, effective November 1.
Jonathan O’Connell will be transitioned to working foreman as recommended by the county engineer and Personnel Committee. The working foreman position will be a grade higher than maintenance specialist. He will supervise projects in the absence of the maintenance supervisor in non-winter months. In winter he will have his own snowplow route. Commissioner Marc Prestby voted against the transition as he disagreed that the position need not be location based.
• Approval was given to advertise for 2023 construction projects including a Newburg Township bridge replacement project, an Arendahl Township bridge replacement project, a Bristol Township bridge replacement project, CSAH 25 between CR 107 and CSAH 10, CSAH 8 from the East city limits of Spring Valley east 6.3 miles, and CSAH 8 between CSAH 1 to the East city limits of Spring Valley (the in-town portion).
• Approval was given to apply for the annual County Veterans Services Offices (CVSO) grant in the amount of $10,000. Veterans officer Jason Marquardt explained the funds may be used for training, equipment, star marker replacements in the cemetery, staff travel, technology, staff clothing, and publicity.
• Auditor/Treasurer Christy Smith received approval for the canvassing meeting to be held on November 16 to certify results of the General Election. Commissioners Larry Hindt and Marc Prestby will serve on the canvassing board.
Approval was given to hire a part-time helper between now and election day as needed to prepare for the election.
• An access permit for a new parcel for driveway access to CR 30 was approved for Andrew Miller, section 35 of Bristol Township.
• The next board meeting will be held on October 25.
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