Green Level council adopts internal controls and penny policies, authorizes LGERS payroll correction

Green Level Town Council adopted an Internal Controls Policy and a penny policy and authorized payroll corrections tied to the Local Government Employees’ Retirement System during its March 12, 2026 regular meeting.

Town Clerk Taylor Elizondo told the council that clerical errors had left some employees unenrolled in LGERS and that payroll could enroll affected employees retroactively for up to 90 days; employees also received form 466 to purchase credit for omitted service beyond that period. She said the town must submit an audit response to the State Treasurer's Office by April 9, 2026. "I will provide more information when I receive it," Elizondo said.

Elizondo presented a drafted Internal Controls Policy, which she said is required for the town to receive certain grant funds. Councilmember Remonia Enoch moved to adopt the policy; Councilmember Stephanie Enoch seconded and the motion passed unanimously (5-0).

Elizondo also presented a drafted penny policy that would require residents paying with cash to provide exact change; non-exact amounts would be rounded to the nearest nickel and any overage credited to the resident’s utility account. Mayor Pro Tem Patricia Jones moved to approve the penny policy; Councilmember Remonia Enoch seconded and the motion passed unanimously (5-0).

After returning from a closed session, the council voted unanimously to authorize payroll to process the 90-day LGERS enrollments to correct the enrollment omissions. Councilmember Remonia Enoch made the motion and Councilmember Stephanie Enoch seconded.

The council did not debate alternatives to the Internal Controls Policy or the penny policy during the meeting. The audit response linked to the Internal Controls Policy must be signed by a majority of council members and the town administrator before the April 9 submission deadline.