Laserfiche WebLink
9:05 am. Held a Board of Equalization meeting <br /> 9:06 a.m. Adjourned the Board of Equalization meeting and returned to the regular <br /> meeting. <br /> 10.PRESENTATION FROM HAYES &ASSOCIATES FOR HALL COUNTY AUDIT <br /> DATED JUNE 30, 2025 - Hayes &Associates reviewed the 2025 audit via Zoom <br /> presentation and are preparing to finalize the report. He reviewed the financial <br /> statements, the biggest change was the Courthouse Bond and Courthouse Project that <br /> doubled the activity of the cash available. <br /> The summary highlights any major issues noting the issue of the segregation of duties <br /> in offices with only 1 or 2 employees. He also noted the Federal awards. There were <br /> no material issues identified. Two other major funds were the ARPA funds and the child <br /> support enforcement funds. He also noted that the audit for federal funds was at <br /> $750,000 but that will increase to $1 million in 2026. The major programs for the sheriff <br /> were $650,000 so under the $750,000 so did not require a special audit. There are the <br /> ongoing child support enforcement and the NDOT programs. <br /> Peterson noted the audit committee reviewed the audit in length yesterday. <br /> Lancaster verified that the bonds for the courthouse are restricted funds. Austin <br /> reviewed the Courthouse fund it would not qualify as a major fund this year. <br /> Peterson said the audit had to be sent to the S & P by March 1st <br /> B) RECEIVE & PLACE ON FILE HALL COUNTY AUDIT DATED JUNE 30, 2025 <br /> Sorensen made a motion and Richardson seconded to receive and lace on file the Hall <br /> Count Audit Dated June 30, 2026. Bredthauer, Hurst, Lancaster, Peterson, Quandt, <br /> Richardson and Sorensen all voted yes and no one voted no. Motion carried. <br /> PUBLIC PARTICIPATION — Chair Peterson called for public participation, and no one <br /> responded <br /> 11.DISCUSSION & POSSIBLE ACTION REGARDING JBS HAZMAT RELEASE <br /> Richaardsonsaid there is no action item just an update regarding the recent HAZMAT <br /> spill. There was a release pump that failed and it released 7,855 gallons of wastewater <br /> in the ditch then in Wood River, she encourages residents to test their water every year. <br /> She said that the notification process that was put in place worked well. She has talked <br /> to Carrie Leonard from Greeley Colorado who oversees the environmental sustainability <br /> for JBS. Carrie said she spends more time in Nebraska than Colorado and she has <br /> been responsive to questions and now there is good communication that is another <br /> improvement. <br /> 3 <br />