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______________________________________________________________________________ <br /> <br />Page 1 of 1 <br /> <br /> <br /> <br /> <br /> <br />UTILITIES COMMISSION MEETING <br /> <br />TO: <br />ERMU Commission <br />FROM: <br />Melissa Karpinski – Finance Manager <br />MEETING DATE: <br />December 9, 2025 <br />AGENDA ITEM NUMBER: <br />6.1c <br />SUBJECT: <br />Staff Update <br />ACTION REQUESTED: <br />None <br /> <br />DISCUSSION: <br />• The auditors from Abdo are performing preliminary audit work in December. Typically, <br />preliminary audit work involves inventory observations, accounts payable testing, utility <br />billing testing, and review of the current year’s meeting minutes. The 2025 audit field <br />work is scheduled for February 18-20. <br />• 2025 open enrollment went smoothly for payroll, HR, and employees. <br />• The final 2026 Annual Business Plan will be presented at a special commission meeting <br />on December 18. <br /> <br /> <br /> <br /> <br /> <br />152