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On April 10, 2013, the U.S. Senate recognized a National Linemen Appreciation Day <br /> � pp <br /> through resolution S Res 95. The resolution recognizes the contributions of these "brave <br /> men and women who protect public safety, and expressing support for the designation of <br /> April 18, 2013, as National Lineman Appreciation Day."This is now an official holiday in <br /> the United States. To honor the efforts of our lineworkers, and to show our appreciation, <br /> staff recommended the adoption of a resolution designating April 18, 2016, as Lineworker <br /> Appreciation Day. <br /> Daryl Thompson made a motion to approve the resolution recognizing Lineworker <br /> Appreciation Day,April 18,2016. Al Nadeau seconded the motion. Motion carried <br /> 3-0. <br /> 5.2 Resolution Recognizing 2016 Drinking Water Week <br /> To be successful in our mission to our customers, it is essential that ERMU provide safe <br /> and reliable water on a daily basis. Great effort is taken to ensure our domestic water is safe <br /> and that our water distribution system is well maintained and reliable. Troy Adams shared <br /> that it can be easy to take our water for grated,but highly publicized incidents like the <br /> drinking water contamination issue in Flint, MI, reminds us of the importance of the hard <br /> work and dedication of our water system professionals. To recognize the importance of <br /> providing safe and reliable drinking water to our community, staff recommended the <br /> adoption of a resolution recognizing Drinking Water Week, May 1-7, 2016. <br /> Daryl Thompson made a motion to approve the resolution recognizing Drinking <br /> Water Week,May 1-7,2016. Al Nadeau seconded the motion. Motion carried 3-0. <br /> 5.3 2015 Financial Audit <br /> Andrew Berg was present from the auditing company, Abdo, Eick& Meyers, to present the <br /> 2015 financial audit and management letter. The auditors issued a clean opinion on the <br /> financials. There were no findings to be reported. While presenting the management letter, <br /> Andrew noted that there was one new accounting standard implemented in 2015; GASB <br /> 68, relating to accounting and financial reporting for pensions. This new standard resulted <br /> in recognition of a liability of$2,477,244, recognition of deferred inflows and outflows of <br /> resources, for an ultimate restatement of the prior year's net position. The Commissioners <br /> had a few questions for Andrew Berg and staff. Both responded. Discussion followed. The <br /> Commissioners thanked Theresa Slominski and her accounting department for a job well <br /> done. <br /> Al Nadeau made a motion to receive and file the 2015 Financial Audit. Daryl <br /> Thompson seconded the motion. Motion carried 3-0. <br /> Page 3 <br /> Special meeting of the Elk River Municipal Utilities Commission <br /> April 12,2016 <br /> 25 <br />