Town Board — Minutes

Special Town Board Meeting Minutes January 20, 2025 1. Call to Order, Roll Call and Pledge of Allegiance: Chairman Perry Goetsch called the meeting to order at 6:00 pm. Roll call indicated Supervisors present included David Kester, Rick Ziegler, and Amy Rinard. Daniel Rupnow was absent. The Pledge of Allegiance was not conducted at this meeting. 2. Proof of Posting and Notice: This item was not confirmed at this meeting. 3. Public Comment (Agenda Items) – Persons wishing to speak must sign in and will be allowed three (3) minutes to address the board: There were no public comments. 4. Treasurer’s Financial Report: December 2024: The December 2024 budget comparison report was presented. Kester made a motion to approve the report. Rinard seconded the motion. Motion carried, 4-0. 5. Unfinished Business: None 6. New Business: a. Auditor Jeff Osvog of Johnson Block to present the 2023 Audit Report: Jeff Osvog explained that the lateness with the report was due to the transition from cash basis to accrual form of accounting. Fund balance was explained that if there is an excessive revenue that is how the fund balance increases, and if there is an excessive amount of expenses that is how the fund balance gets reduced. Osvog discussed the cash flow for UD1 and UD2 then went into explaining how the town has 90% of its borrowing capacity available to them at the end of 2023. The amount of eligibility is based on the equalized value of the town, as the value increases or decreases so does the amount available to the town to borrow. Osvog also explained that 49% of the taxes paid by town residents go to the school districts, 27% go to Jefferson County and only 20% stay with the town. It was noted that the report will be kept on file as required. b. Consider and Act on letting bids for 2025 road projects, Marrietta Avenue, Hillendale Drive, Division Street, Swansea Drive, Cardiff Lane, and Rock River Road: Robert Wielgos explained that Marietta Avenue will be part of the bid process because of being awarded the LRIP grant, and Hillendale, Division, Swansea, Cardiff and Rock River Road are based off of the paser ratings done each year. Seal coating will be for Swansea, Cardiff, and Rock River Road, but Hillendale and Division will be full grinding and pulverizing with a new overlay of asphalt. The process is to approve bid letting to see where costs are and if all projects are eligible for the 2025 road program. Rinard made a motion to approve R.A. Smith to move forward with bid letting the 2025 road projects as presented. Kester seconded the motion. Motion carried, 4-0. c. Consider and Act on Purchase of 2025 tri-axle plow truck: Highway Superintendent Ben Degner explained that the lowest quote was a Western Star, they already have two in the fleet. The expectation is that the truck will be road worthy in the spring of 2026. Ziegler made a motion to approve the quote for the purchase of the 2025 tri- axle plow truck. Kester seconded the motion. Motion carried, 4-0. d. Consider and Act on payment of WEX fuel bill: It was explained by Clerk/Treasurer Lesser that there have been a few months when fuel purchase receipts have not been turned in to reconcile the monthly statement with WEX. Lesser has been informed by the town’s audit firm that receipts are required and that having a charging policy in place detailing out the process that is required of employees will only help facilitate understanding amongst staff. Lesser stated that this was being brought to the Board’s attention to authorize the payment without having the required documents. Ziegler made a motion to pay the WEX invoice without the receipt, but going forward receipts will be required. Rinard seconded the motion. Motion carried, 4-0. 7. Public Comments (General) – Persons wishing to speak must sign in and will be allowed three (3) minutes to address the board: Donna Hann; W2011 Cty Rd CW – requested that the audit report be put on the town’s website. 8. Upcoming Meetings: Plan Commission – January 22, 2025 @ 7 pm Ixonia Fire Dept. Officer’s Meeting – February 5, 2025 Town Board Meeting – February 10, 2025 @ 7 pm Park and Recreation Meeting – February 10, 2025 @ 5 pm The upcoming meetings were reviewed. 9. Adjourn: Kester made a motion to adjourn at 7:33 pm and seconded by Ziegler. Motion carried, 4-0. Jo Ann Lesser, CMC, WCMC Clerk/Treasurer