12.15.22 (Special)

The Davison Township Board of Trustees held a special meeting to review the annual audit presented by Plante Moran. The auditors reported an unmodified opinion, noting a healthy and stable unassigned fund balance of $6.4 million. However, they also advised the board to focus on long-term capital planning, cybersecurity budgeting, and the strategic use of ARPA funds before their upcoming deadlines.

The second major agenda item involved a discussion regarding a BS&A software add-on intended to assist with departmental coding and auditing accuracy. While the proposal was presented as a way to streamline processes, several board members expressed skepticism regarding the necessity and cost. The board concluded the discussion by deciding to postpone any decision until a live demonstration of the software can be scheduled.

• Audit Results: The annual audit was "unmodified," indicating no significant deviations in financial reporting.

• Financial Health: The Township maintains a stable unassigned fund balance of $6.4 million.

• Strategic Recommendations: Auditors recommended integrating capital planning into the budget and addressing cybersecurity vulnerabilities as a budget line item.
• ARPA Funding: All ARPA funds must be obligated by 2024 and fully spent by 2026.
• Software Postponement: The board decided not to act on the proposed $15,000 BS&A software add-on until they can view a demonstration.

• Jim Slezak: Supervisor
• Tim Green: Treasurer
• Matt Karr: Trustee
• Lori Tallman: Trustee
• Patrick Miller: Clerk
• Jay Rendon: Chief of Police
• Casey Reed: Parks & Rec. Director
• Pam Hill: Auditor, Plante Moran
• Jim Blondin: Auditor, Plante Muoran
• Kim Sparks: Township staff (Presenter)
• Jami Vert: Recording Secretary

• Annual Audit Presentation: A review of the township's revenues, expenditures, and financial stability.
• BS&A Software Discussion: A discussion regarding an add-on to the existing software to flag coding errors in various departments.
• Agenda Amendment: An amendment to add the software discussion to the new business agenda.

• Meeting Date: December 15, 2022.
• ARPA Deadlines: Funds must be obligated by 2024 and spent by 2026.

• Operating Revenue: $7.1 million.
• Operating Expenses: $6.2 million.
• Unassigned Fund Balance: $6.4 million.
• Proposed Software Cost: Approximately $15,000.

• Motion to Amend Agenda: "MOTION BY MILLER, SECOND BY TALLMAN to amend and adopt the December 15, 2022 agenda adding BS&A software to new business item B." Carried unanimously.
• Software Decision: The board deferred the decision on the BS&A software add-on pending a demonstration.
• Motion to Adjourn: "MOTION BY GREEN SECOND BY KARR to adjourn at 9:46 a.m." Carried unanimously.

• Software Demonstration: Schedule a meeting for a demonstration of the BS&A software add-on.
• Budgetary Planning: Incorporate capital planning and cybersecurity needs into future budgets.
• Long-term Planning: Address the long-term budget sustainability for Lake Callis.