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��i <br />Elk River <br />Municipal Utilities UTILITIES COMMISSION MEETING <br />TO: <br />FROM: <br />ERMU Commission <br />Melissa Karpinski — Finance Manager <br />MEETING DATE: <br />AGENDA ITEM NUMBER: <br />December 10, 2024 <br />6.1c <br />SUBJECT: <br />Staff Update <br />ACTION REQUESTED: <br />None <br />DISCUSSION: <br />• The auditors from Abdo are performing preliminary audit work December 5 on -site. <br />Typically, preliminary audit work involves inventory observations, accounts payable <br />testing, and review of the current year's meeting minutes. The 2024 audit field work is <br />scheduled for February 20-21. <br />2024 open enrollment was the second year of utilizing iVUE Connect — Financials. The <br />second year was easier and went smoothly for payroll, HR, and employees. <br />• The final audit has been completed for workers' compensation coverage. The audit <br />resulted in a slight increase in our premium. <br />Page 1 of 1 <br />142 <br />