General Government & Finance Committee — Minutes

MEETING: REGULAR MEETING OF THE GENERAL GOVERNMENT & FINANCE COMMITTEE DATE & TIME: Monday, August 17 , 2026 at 5:30 PM LOCATION: Germantown Village Hall Board Room N112 W17001 Mequon Road MINUTES I. CALL TO ORDER: This meeting has been given public notice in accordance with Section 19.83 and 19.84, Wis. Stats, in such form that will apprise the general public and news media of subject matter that is intended for consideration and action. Chairperson Trustee Meg Cu tts called the General Government & Finance Committee meeting to order at 5:34 PM. II. ROLL CALL: Present: Trustee Meg Cutts, Trustee Jolene Pieper, Trustee Scott Hefle Excused: Trustee Terri Kaminski Also Present: Village Administrator Matt Trebatoski, Deputy Clerk Maddy Laufenberg, Police Chief Pat Merten, Village Attorney Brian Sajdak III. CITIZEN INPUT: (Please be advised per 19.84(2) that information and comment will be received from the public. It is the policy of this municipality that public input be limited to a four (4) minute period per person with a time extension granted at the discretion of the Chairperson. Be advised that there may be limited discussion of the information received but no action will be taken under public comments.) Comments that may be injurious to village personnel or other individuals will not be allowed. Lynne Schauer Bednarz (W156N10121 Pawnee Ct) spoke regarding Unfinished Business Item B (Lease of Former Recycling Center Site). Melanie Smythe (N140W17938 Cedar Ln) spoke regarding Unfinished Business Item B (Lease of Former Recycling Center Site) and Unfinished Business Item A (Professional Services Agreement with Washington County for IT Services for Police Department). Written comments were not read aloud but are included with these minutes. Page 2 IV. CONSENT AGENDA: Motion: Approve as presented Motioned By: Jolene Pieper Seconded By: Scott Hefle Yes: Meg Cutts, Jolene Pieper, Scott Hefle No: None Abstain: None Motion Carried by Voice Vote (Yes 3, No 0, Abstained 0) A. July 16, 2026, Special General Government and Finance Committee Meeting Minutes (ACTION) B. July 20, 2026, General Government & Finance Committee Meeting Minutes (ACTION) V. UNFINISHED BUSINESS: A. Professional Services Agreement with Washington County for IT Services for Police Department (ACTION) Motion : Recommend the Police Chief and Village Administrator to enter into negotiations with Washington County to develop a Professional Services Agreement for IT services for the Police Department Motioned By: Jolene Pieper Seconded By: Scott Hefle Motion to Amend: Amend the agreement with the County to reflect a cost structure of 75% of costs to be incurred by the County and 25% of costs to be incurred by the Village Motioned By: Jolene Pieper Seconded By: Scott Hefle Yes: Meg Cutts, Jolene Pieper, Scott Hefle No: None Abstain: None Motion to Amend Carried by Voice Vote (Yes 3, No 0, Abstained 0) Motion as Amended: Yes: Meg Cutts, Jolene Pieper, Scott Hefle No: None Abstain: None Motion as Amended Carried by Voice Vote (Yes 3, No 0, Abstained 0) Page 3 Motion: Go out for RFPs for new IT services for the rest of the Village buildings Motioned By: Jolene Pieper Seconded By: Scott Hefle Village Administrator Trebatoski and Village Attorney Sajdak stated that this motion was not proper as it was not pertinent to this agenda item. B. Lease of Former Recycling Center Site (ACTION) Villa ge Attorney Sajdak and The Heimat Group's Jim Sedgwick and Bridget Weasler answered questions regarding the lease of the former recycling center site to The Heimat Group. Motion: Recommend approval as presented Motioned By: Jolene Pieper Seconded By: Scott Hefle Yes: Meg Cutts, Jolene Pieper No: Scott Hefle Abstain: None Motion Carried by Voice Vote (Yes 2, No 1, Abstained 0) VI. NEW BUSINESS: A. Presentation of the 2025 Annual Comprehensive Financial Report and Audit Results Report by Baker Tilly (PRESENTATION) Leah Gaffney of Baker Tilly presented information regarding the 2025 Annual Comprehensive Financial Report and Audit results. VII. REPORTS (Discussion Unless Otherwise Noted): Village Administrator Trebatoski presented the below reports: A. Finance Director's Report B. Budget to Actual VIII. ADJOURNMENT: Chairperson Trustee Cutts adjourned the General Government & Finance Committee meeting at 6:49 PM. From: Brian Sparrow To: Comments Subject: Public Comment - GGF 8/17/26 - 2025 Financial Audit Date: Monday, August 17, 2026 1:44:18 PM Some people who received this message don't often get email from briansprrw@gmail.com. Learn why this is important CAUTION: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. To the General Government & Finance Committee, After reviewing the 2025 audit, my biggest concern is that these problems do not appear to be a one-time issue. The 2023, 2024, and now 2025 audits have repeatedly identified weaknesses in the Village’s financial controls and material errors that had to be corrected during the audit process. The 2025 audit again identifies material weaknesses involving segregation of duties and the financial statement close process. Baker Tilly also warns that weaknesses in these controls can allow errors, irregularities, or fraud to occur without being detected in a timely manner. While several individual issues from prior years have been corrected, the broader concerns remain. I recognize that there have been changes in both Village staff and the Committee, and I see this as an opportunity to address a longstanding problem rather than assign blame for how we got here. A clean audit opinion is important, but an annual audit cannot be expected to catch everything. The Village needs strong enough controls that the Board and residents can have confidence in the financial information being produced throughout the year. I hope the Committee will discuss: 1. What changes are already underway to address these material weaknesses? 2. What additional steps are needed so we do not see the same findings in the 2026 audit? 3. Who will be responsible for tracking this work, and how will the Committee know when the issues have been resolved? 4. Are there additional controls or reviews that can reduce the risk of errors or fraud in the meantime? 5. Does Baker Tilly recommend any additional review of prior-year transactions or higher- risk areas given the repeated findings? I appreciate the Committee taking these findings seriously. My hope is that this audit can be used as an opportunity to put stronger financial controls in place and provide better confidence in the Village’s financial reporting going forward. Thank you for your consideration. Brian Sparrow