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Braidwood council approves fiscal-year audit, 2026 meeting calendar and multiple appropriations
Summary
The Braidwood City Council unanimously approved the FY24 audit, set the 2026 meeting calendar and passed several budget and procurement measures, including two motor-fuel-tax appropriations and contracts to repair municipal facilities.
Braidwood — The Braidwood City Council on Dec. 9 approved the city's fiscal-year 2024 audit, adopted a calendar of meeting dates for 2026 and passed a series of budget and procurement items, including two motor-fuel-tax appropriations to close out prior projects.
Sarah McKenna, senior manager at audit firm Whipley, presented the FY24 audit to the council and said the auditors 'did issue a qualified opinion on those' financial statements because the city has not performed an actuarial study for other post-employment benefit plans. She also told the council the audit found no internal-control or compliance findings in the government-audit report.
The audit presentation included summary financials: McKenna reported a governmentwide net position of roughly $38.1 million and a total governmental fund balance of about $10.4 million for FY24; she said the city recorded an approximate $1.8 million increase in net position for the year. After questions from council members, a motion to approve the audit as presented passed on a roll-call vote.
Council members also voted to approve ordinance 25-59, which establishes the city's 2026 meeting dates and holiday observances, after staff noted one planning-commission meeting was shifted to avoid a holiday conflict.
On budget housekeeping, the council passed two motor-fuel-tax closeout appropriations. Resolution 25-26 appropriates $8,000 to cover eligible expenses identified while closing old projects; resolution 25-27 appropriates $5,500 for another prior-year project. City staff explained these actions were to align appropriations with expenditures so the city does not need to repay eligible MFT costs.
The council also voted to waive competitive bidding for two capital items: ordinance 2560 approved a proposal from Door Masters to install a rolling steel door for the salt barn, and ordinance 2561 approved proposals from Mler Roofing & Sheet Metal for specified roof repairs. Council discussion clarified that some shingled roofs would be delayed until warmer weather while certain flat roofs can be completed now.
Finance motions to approve bills, payroll and an annual $6,750 stipend for plant operators were presented by Commissioner Dixon and carried by roll call.
Next steps: staff will return to the Dec. 23 council meeting with procurement evaluation details for a proposed generator purchase and with follow-up items on permitting and contracts discussed tonight.
