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U.S.

Department of Justice Federal Bureau of Investigation FBI - Chicago - Lisle Resident Agency 4343 Commerce Court Suite 715 Lisle, IL 60532 Phone: (800) 851-0551 Fax: (630) 577-3600 October 15, 2012

Laurie Byvick Wysox Township Po Box 73 Milledgeville, IL 61051

Re: Case Number: 29Q-CG-2523448, Financial Institution Fraud Investigation Dear Laurie Byvick: As a Victim Specialist with FBI - Chicago - Lisle Resident Agency, I'm contacting you because we have identified you as a possible victim of a crime. This case is currently under investigation. A criminal investigation can be a lengthy undertaking, and, for several reasons, we cannot tell you about its progress at this time. But we can do this: We have enclosed a brochure about the FBI's victim assistance program. The brochure will introduce you to this program and to available FBI assistance for victims. A victim of a federal crime is entitled to receive certain services, such as information regarding available emergency medical and social services; available public and private programs for counseling, treatment, and other support; and notice of certain events in the progress of the case. The enclosed brochure will discuss those services and others (for further details, please refer to Title 42 United States Code Section 10607 and/or the brochure posted on www. notify. usdoi.pov). Current information regarding the status of your case can be found on the Internet at www.Notify. USDOJ.GOV or by calling the Victim Notification System (VNS) Call Center at 1-866-DOJ-4YOU (1-866-3654968). You will need to enter your Victim Identification Number (VIN) ' and your Personal Identification Number (PIN) ' anytime you contact the Call Center and the first time you log into VNS on the Internet. If you are receiving notifications with multiple victim ID/PIN codes please contact the VNS Call Center. In addition, the first time you access the VNS Internet site, you will be prompted to enter your last name (or business name) as currently contained in VNS. The name you should enter i Wysox Township. You can also use the Call Center and the Internet to correct/update your contact information and/or change your decision regarding participation in the notification system. Please remember however, that the first time you access the VNS Internet site, you will be prompted to enter your last name (or business name), and need to enter it as currently contained in VNS and spelled within this letter. Your participation in this notification system is totally voluntary. You can choose not to participate or reactivate your access at any time. If you have any concern regarding the validity of this letter or would like to speak with me regarding any questions you may have, please feel free to call me at the number listed above. When you call, so that I can assist you as promptly as possible, please provide me the file number listed at the top of the letter. Sincerely,

Colleen Ross Victim Specialist

Kim Kent 4820 Koster Road Milledgeville, IL 61051 Laurie, Ben, Steve, Greg, Alan and Francis, Please accept this as my resignation from the Wysox Township effective immediately.

flYU

Kim Kent

Approved by the Board of Auditors, Wysox Township Carroll County, IHinI _Lday1,t,h uditor Auditor Audi

Wysox Township
Board of Trustees met on May 10, 2012 at Township Offices at Village Hall in Milledgeville. Present were: Ben Hayen, Francis Snider, Alan Deets, Gregg LeFevre, Steve Smith, Be Miller and Laurie Byvick Be called the meeting to order at 7:00P.M. The minutes of the previous meeting was read. Motion to approve was made by Steve and seconded by Alan. All approved. The following bills from the Town and Road and Bridge accounts were approved.

Town accounts
sox Township Monthly Report te of Illinois inty of Carroll sox Township Supervisor May 10,2012

Date 10-May-12 10-May-12 5161 10-May-12 10-May-12 10-May-12 10-May-12

Ck # 1034 Ben Haven 5162 5163 5164 5165 Toirma Insurance Mark Byvick Ben Hayen Francis Snyder Clint Davis

Payable Mowing Payroll

For What

Town

Relief

Cemetary $1,050zz

$2,415.00 Yearly Insurance Election Set-up & Down Election Set-up & Down Election Set-up $3,076.00 $20.00 $20.00 $10.00

5/10/2012

MCCU

R&B Fed 941 Ben Fed 941

466.86 767.15 $1,234.01

R&B IL 941 Ben IL 941

124.76 155.00 $279.76 $7,054.77

$1,050.04

Ending Balance after bills paid

$91,654.06

$6,831.

Road and BridRe accounts

)ate -May-12

Ck 41 8586

Payable To Village of M-ville

For What Replacement Tax

Road/Bridge 171.24

Bridge

Gravel

Way-12 1-May-12 -May-12 1-May-12 1-May-12 1-May-12 -May-12 1-May-12 1-May-12 -May-12 1-May-12 -May-12 1-May-12 1-May-12 1-May-12 1-May-12 -May-12

8587 8588 8589 8590 8591 MCCU 8592 8593 8594 8595 8596 8597 8598 8599 8600 8601 8568

Nick Nelson Larry Adolph Roger Hayen Arlyn Folkers Ben Hayen Transfer to Town MCCU Toirma Insurance Nicor Frontier CornEd BanCard Altorfer Napa M-ville Farmers Elevator Larson Products Chadwick Oil & Ag Larry Buffington

Payroll Payroll Payroll Payroll Reimburse Phone/Truck Taxes Yearly Insurance Utility Utility Utility Office Postage Parts Parts Supplies Supplies Fuel Snow Plow Stoage

$37.96 $268.05 $520.39 $1,267.86 $240.00 $591.62 $3,468.00 $63.42 $71.01 $148.44 $45.00 $127.41 $11.49 $10.98 $194.72 $1,634.36 $250.00 $9,121.95

Ending Balance after bills paid

$26,923.15

A motion to pay the bills was made by Greg and seconded by Francis. All approved. Ben shouldpmvide all receipts for all oredit card pm-chases and invoices for other purchases

Cemetery
Audit

received payment of $50 from Pat Neubauer funeral stone for Stan and Mary Stover will be installed.

will be done reports and paper work will given to them to complete

Viewed the budget Resobmon


approved.

will be posted at Village Hall ,Credit Union, Bank Post Office, and Lori's Place

for both MCCU and MSB to add Be to accounts was made by Steve and seconded by Francis. All

Trustees Signed

Appointment warrant paper for Be to be Supervisor

We will send Thank You to Vicki Deets and Deb Judas in the amount of $500 for the help they did on the year end Supervisor report Motion was made by Steve second by Francis. All approved
With no further business, a motion to adjourn was made by Steve and seconded by Francis. All Approved. Meeting adjourned at 8:10 P.M Respectfully Submitted, Laurie Byvick, Town Clerk

VVysox Township
Board of Trustees met on June 14, 2012 at Township Offices at Village Hall in Milledgeville. Present were: Ben Hayen, Francis Snider, Alan Deets, Gregg LeFevre, Steve Smith, Be Miller and Laurie Byvick. Be called the meeting to order at 7:00P.M. The minutes of the previous meeting was read. Motion to approve was made by Alan and seconded by Steve. All approved The following bills from the Town and Road and Bridge accounts were approved: Town accounts
Date 14-Jun-12 14-Jun-12 11-May-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 Ck # 1036 1037 5166 5167 5168 5169 5170 5171 5172 5173 MCCU MCCU MCCU MCCU MCCU MCCU MCCU MCCU Payable Clint Davis Keith Workman usPs Ben Hayen LM HN TSI TOl Vicki Deets Deb Judas Laurie Byvick R&B Fed 941 - May Ben Fed 941 -May R&B Fed 941 - June Ben Fed 941 -June R&B 1L941-May Ben 11941-May R&B IL 941 - June Ben IL 941-June For What Mowing Mowing Postage Payroll Forensic Audit Membership Dues Dues Supervisor Report Supervisor Report Office Supplies 466.86 767.15 163.70 767.15 124.76 155.00 46.50 155.00 $5.75 $2,415.00 $6,723.15 $25.00 $237.93 $500.00 $500.00 $68.74 $1,234.01 $930.85 $279.76 $201.50 $13,121.69 Ending balance after bills paid $86,386.37 $2,050.00 $4,778.32 Town Relief Cemetery 1,550.00 500.00

Road and Bridge accounts

Date 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 14-Jun-12 12-Jun-12 14-Jun-12

Ck U 8602 8603 8604 8605 8606 8607 8608 8609 8610 8611 MCCU 1012

Payable To Nick Nelson Clint Davis Ben Hayen Chadwick Oil & Ag Rock River Ready Mix Stewart Boom Service Frontier Corn Ed BanCard Village of M-ville Transfer to Town Eagle Creek Quarries

For What Payroll Payroll Reimburse Phone/Truck Fuel Sand Sandblasting Utility Utility Supplies Replacement Tax R&B Fed & IL 941 CA-la

Road/Bridge 26.80 76415 240.00 1,083.00 171.63 40.00 40.10 105.55 16.00 $114.41 $801.82

Bridge

Gravel

EguiDment

353.05 $3,403.46 $353.05 $24,785.33

Ending balance after bills paid

$24,294.68

A motion to pay the bills was made by Greg and seconded by Francis. All approved.
Be gave repcet ofmonies that were moved to Checking accounts and CD. that were also opened

Ben reported that he will donate the tnicking for the Veterans Memorial, will be doing about 5 miles of seal coating, and will be looking into purchasing anew dump truck nest year Mobile Home tax has been received

Cemete*y

Mark will be doing a cremation burial on June 23 for James Horton on James & Bessie Horton's Site

Prevailing Wage was viewed and signed will be taken to County for publishing Motion to sign was made by Greg seconded by Francis. All appmved. Budget was signed and approved for Town $93476 and Road and Budge for $255,654 Motion to sign was made by Steve second by Alan all approved. With no further business, a motion to adjourn was made by Steve and seconded by Francis. All Approved. Meeting adjourned at 7:40P.M. Respectfully Submitted, Laurie Byvick, Town Clerk

Wysox Township
Board of Trustees met on July 12, 2012 at Township Offices at Village Hall in Milledgeville. Present were: Ben Hayen, Alan Deets, Gregg LeFevre, Be Miller, and Laurie Byvick. Be called the meeting to order at 4:30 P.M. The minutes of the previous meeting was read. Motion to approve was made by Greg and seconded by Alan. All Approved. The following bills from the Town and Road and Bridge accounts were approved:

Wysox Township Monthly Report Supervisor July 12, 2012


State of Illinois County of Carroll Wysox Township Date
12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 Ck # 1038 5167 5166 MCCU MCCU MCCU MCCU Payable Clint Davis Ben Hayen uSPS R&B Fed 941 -July Ben Fed 941 -July R&B IL 941 - July Ben IL 941-July For What Mowing Payroll Postage 45.59 767.15 16.88 155 Town $2,415.00 $16.00 $812.74 $171.88 $3,415.62 $105,123.70 Relief Cemetery 950.00

$950.00 $5,819.98

Ending balance after bills paid

Wysox Township Monthly Report Road Commissioner July 12, 2012


State of Illinois County of Carroll Wysox Township

Date 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12 12-Jul-12

Ck # 8612 8613 8614 8615 8616 8617 8618 8619 8620 8621 8622 MCCU 1013

Payable To Clint Davis Ben Hayen Altorfer M-Ville Oil CornEd Frontier Nicor AgTec Napa Chadwick Oil & Ag RSB Computer Works Transfer to Town Matx,lnc

For What Payroll Reimburse Phone/Truck Parts Gas Utility Utility Utility Repairs Parts Fuel Office Supplies R&B Fed & IL 941 Slag Chips

Road/Bridge 301.55 240.00 86.07 8.36 12.88 9.67 26.74 80.30 50.11 $1,417.02 $90.00 $62.47

Bridge

Gravel

Equipment

4,992.90 $2,385.17 $4,992.90 $26,529.43

Ending balance after bills paid

$37,710.82

A motion to pay the bills was made by Alan and seconded by Greg. All approved.

Be

handed out membeiship cards

Ben

replaced culvert at Coleta and Clink Road

Alan

was asked by Rock Creek about Road Commissioner wage was in getting ready to set salaries for 2013 election is still continuing

Audit

With no further business, a motion to adjourn was made by Greg and seconded by Alan. All Approved. Meeting adjourned at 4:50P.M.

Respectfully Submitted,

Laurie Byvick, Town Clerk

Wysox Township
Board of Trustees met on August 9, 2012 at Township Offices at Village Hall in Milledgeville. Present were: Ben Hayen, Francis Snider, Alan Deets, Steve Smith, Be Miller and Laurie Byvick. Be called the meeting to order at 4:30 P.M. The minutes of the previous meeting was read. Motion to approve was made by Steve and seconded by Alan. All approved. The following bills from the Town and Road and Bridge accounts were submitted:
Wysox Township Monthly Report Supervisor August 9, 2012 State of Illinois County of Carroll Wysox Township

Date

Ck #

Ben Hayen

Payable

9-Aug-12 9-Aug-12

5175

For What Payroll

$136,651.06 Town 2,415.00 125.00 767.15 469.12 155.00 135.76

$27,163.84 Relief

$9,554.51 Cemetery

Ward, Murray, Pace & Johnson 9-Aug-12 MCCU Fed 941 9-Aug-12 MCCU Fed 941 9-Aug-12 MCCU 11941 9-Aug-12 MCCU IL 941 9-Aug-12 1039 Keith Workman

5177

Prevailing Wage Ben R&B Ben R&B Mowing

$400.00 $4,067.03 $0.00 $400.00

Ending balance after bills paid

$132,584.03 $27,163.84 $9,154.51

Wysox Township Monthly Report Road Commissioner August 9, 2012 State of Illinois County of Carroll Wysox Township

$68,374.23 Date 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 9-Aug-12 Ck # 8623 8624 8625 8626 8627 8628 8629 8630 8631 8632 8633 8634 8634 8634 8635 8636 8637 8638 8639 8640 MCCU 1014 1015 Payable To Darren Miller Clint Davis Arlyn Folkers Ben Hayen Frontier BANCARD Altorfer Napa Pohill's Hawkeye Truck & Trailer Shanks Ag Tech Ag Tech Ag Tech Bushmans Glass Specialty Chadwick Oil & Ag Village of M-ville Nicor Carroll Service Transfer to Town Eagle Creek Quarries Matx, Inc Payroll Payroll Payroll Reimburse Phone/Truck Utility Annual Fee Parts Parts Parts Parts Parts Repairs Repairs Repairs Repairs Repairs Fuel 15% Replacement Tax Utility Fuel R&B Fed & 11941 Fill Chips Slag Chips $8,379.85 $59,994.38 For What Road/Bridge 328.35 810.84 1,178.64 240.00 10.62 20.00 73.63 100.44 4.50 10.56 102.00 860.00 125.60 113.78 1,797.85 391.00 1,391.09 147.85 28.43 40.49 604.18

$50,338.15 Bridge

$39,133.43 Gravel

$19,386.63 Equipment

367.69 441.00 $808.69

$0.00

$0.00

Ending balance after bills paid

$50,338.15

$38,324.74

$19,386.63

A motion to pay the bills was made by Alan and seconded by Francis. All approved.

Be reported opening a CD for town account for $50,000 for one year Ben reported that the Ford small truck windows had been vandalized glass has been replaced and claim will be
submitted to Toinna amount of repair was $391. Cemetery had cremation burial on July 18 for Betty Fanner Audit is continuing Steve made a motion to phase a gift card to thank Laurie for her time with doing audits this year second by Alan. All approved. With no further business, a motion to adjourn was made by Steve and seconded by Alan. All Approved. Meeting adjourned at 4:57P.M.

Respectfully Submitted, Laurie Byvick, Town Clerk

WVysox Township
Board of Trustees met on November 9, 2012 at Township Offices at Village Hall in Milledgeville. Present were: Ben Hayen, Francis Snider, Steve Smith, Be Miller, and Laurie Byvick. Be called the meeting to order at 7:00P.M. The minutes of the previous meeting was read. Motion to approve was made by Francis and seconded by Steve. All approved. The following bills from the Town and Road and Bridge accounts were submitted:

Town accounts Wysox Township Monthly Report Supervisor November 8, 2012


State of Illinois County of Carroll Wysox Township
$161,265.81 $27,264.93 Relief $11,189.67 Cemetery

Date
16-Oct-12 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12

Ck # 5182 5183 5184 5185 MCCU MCCU 1044

Payable Staples Ben Hayen Ward, Murray, Pace IM H Fed 941 IL 941 Keith Workman

For What QuickBooks Payroll Audit Letter Audit Ben Ben Mowing

Town 215.93 2,415.00 135.00 5,000.00 767.15 155.00

$500.00 $8,688.08 $0.00 $27,264.93 $500.00 $10,689.67

Ending balance

$152,577.73

Road and BridRe accounts

Wysox Township Monthly Report Road Commissioner November 8, 2012


State of Illinois County of Carroll Wysox Township $81,728.64 Date 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12 8-Nov-12 Ck # 8664 8665 8666 8667 8668 8669 8670 8671 8672 Payable To Village of M-ville Ben Hayen CornEd Frontier Nicor Bancard Services Napa TOl Goldstar Products For What Replacement Tax Reimburse Phone/Truck Utilities Utilities Utilities Stamps Parts Drug Testing Supplies Road/Bridge 112.52 240.00 70.62 81.57 56.43 45.00 25.07 255.00 531.98 $1,418.19 Ending balance $0.00 $0.00 $0.00 $51,211.38 $27,460.28 $1,442.62 Bridge Gravel Equipment

$80,310.45 $51,211.38 $27,460.28 $1,442.62

A motion to pay the bills was made by Steve and seconded by Francis. All approved.

Cemetery had one burial Lillian Cook. Iauiie has applied for a hardship for licensing the cemeteries with the stale of Illinois. Laurie reminded everyone to do the open meeting online and bring in a certificate of compliance also reminded that election petitions are to be turned in Dec. 17-24 2012. Ben reported that he will be getting snow plows ready for the season Be has purchased QUiCkBOOkS and will be setting up on the computer to be use for bookkeeping Election was set up at the Milledgeville Men's Club November 5, 2012 and taken down on November 7, 2012 by Ben and Mark all went well Levy was looked at and will be signed at the Dec. Meeting
With no further business, a motion to adjourn was made by Steve and seconded by Francis. All Approved. Meeting adjourned at 7:45P.M. Respectfully Submitted, Laurie Byvick, Town Clerk

Wysox Township
Board of Trustees met on May 10, 2012 at Township Offices at Village Hall in Milledgeville. Present were: Ben Hayen, Francis Snider, Alan Deets, Gregg LeFevre, Steve Smith, Be Miller and Laurie Byvick Be called the meeting to order at 7:00P.M. The minutes of the previous meeting was read. Motion to approve was made by Steve and seconded by Alan. All approved. The following bills from the Town and Road and Bridge accounts were approved.

Town accounts
sax Township Monthly Report te of Illinois inty of Carroll sox Township Supervisor May 10,2012

Date 10-May-12 10-May-12 5161 10-May-12 10-May-12 10-May-12 10-May-12

Ck It 1034 Ben Haven 5162 5163 5164 5165 Toirma Insurance Mark Byvick Ben Hayen Francis Snyder Clint Davis

Payable Mowing Payroll

For What

Town

Relief

Cemetary

$2,415.00 Yearly Insurance Election Set-up & Down Election Set-up & Down Election Set-up $3,076.00 $20.00 $20.00 $10.00

5/10/2012

MCCLJ

R&B Fed 941 Ben Fed 941

466.86 767.15 $1,234.01

R&B IL 941 Ben IL 941

124.76 155.00 $279.76 $7,054.77 $1,050.

Ending Balance after bills paid

$91,654.06

$6,8313.

Road and BridRe accounts

)ate i-May-12

Ck St 8586

Payable To Village of M-ville

For What Replacement Tax

Road/Bridge 171.24

Bridge

Gravel

1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12 1-May-12

8587 8588 8589 8590 8591 MCCU 8592 8593 8594 8595 8596 8597 8598 8599 8600 8601 8568

Nick Nelson Larry Adolph Roger Hayen Arlyn Folkers Ben Hayen Transfer to Town MCCU Toirma Insurance Nicor Frontier CornEd BanCard Aitorfer Napa M-ville Farmers Elevator Larson Products Chadwick Oil & Ag Larry Buffington

Payroll Payroll Payroll Payroll Reimburse Phone/Truck Taxes Yearly Insurance Utility Utility Utility Office Postage Parts Parts Supplies Supplies Fuel Snow Plow Stoage

$37.96 $268.05 $520.39 $1,267.86 $240.00 $591.62 $3,468.00 $63.42 $71.01 $148.44 $45.00 $127.41 $11.49 $10.98 $194.72 $1,634.36 $250.00 $9,121.95

Ending Balance after bills paid

$26,923.15

A motion to pay the bills was made by Greg and seconded by Francis. All approved. should provide all receipts for all credit cand purchases and invoices for other pin-chases Ben

Cemetery Audit

received payment of $50 from Pat Neubauer funeral stone for Stan and Mary Stover will be installed.

will be done reports and paper work will be given to them to complete

Viewed the budget Resolution


approved.

will be posted at Village Hall ,Credit Union, Banl, Post Office, and Lori's Place

for both MCCU and MSB to add Be to accounts was made by Steve and seconded by Francis. All

Trustees Signed We will send

Appointment wanunt paper for Be to be Supervisor

Thank You to Vicki Deets and Deb Judas in the amount of $500 for the help they did on the year end Supervisor report Motion was made by Steve second by Francis. All approved.

With no further business, a motion to adjourn was made by Steve and seconded by Francis. All Approved. Laurie Byvick, Town Clerk Respectfully Submitted, Meeting adjourned at 8:10 P.M

VVysox Township
Board of Trustees met on Tuesday April 10, 2012 at Township Offices at Village Hall in Milledgeville. Present were: Ben Hayen, Francis Snider, Alan Deets, Gregg LeFevre, Steve Smith, and Laurie Byvick. Also attending was Be Miller. Laurie called the meeting to order at 7:27 P.M. The minutes of the previous meetings was read. Motion to approve was made by Greg and seconded by Alan. All approved. The following bills from the Town and Road and Bridge accounts were approved: Town accounts

Date ApL4A (b 2012

Ck #

Payable To

For What

Town

Cemetery

Relief

1033 Clint Davis

Hire Service

$350.00

.2 2OI-

MCCU MCCU

5160 Ben Hayen Ben Hayen Ben Hayen Ben Hayen Ben Hayen Ben Hayen Ben Hayen 1L941 FED 941 Total April

wages Fed 941 IL 941 MC Ss Wysox MC Wysox SS for Ben and Arlyn 294.84 for Ben and Arlyn 1600.65

$2,350.00 $345.38 $150.84 $126.70 $43.75 $187.03 $43.75

$3,247.45

$350.00

MCCU

Arlyn Folkers

Transfer from R/B $854.04

Deposit From MCCU Savings to MSB Town Checking of $2000.00

Road and BridRe accounts Date 4pril 10 12 ,pril p2012 Ck# Payable To 1011 Central Salt For What Supplies Road/Bridge Bridge Gravel $1,581.3-

8569 Chadwick Oil Ag 8570 Hayen Electric 8571 Nicor 8572 Corn Ed 8573 Frontier 8574 Bancard 8575 lllowa Culverts and Supply 8576 Monroe 8577 Granger 8578 Bonnell 8579 Shank's 8580 NAPA 8581 Lawson 8582 Farmers Elevator 8583 Bob Gilbert 8584 Arlyn Folkers Arlyn Folkers Fed 941 Arlyn Folkers St 941 Arlyn Folkers MC Arlyn Folkers SS Arlyn Folkers WYSOX MC Arlyn Folkers WYSOX SS MCCU R/B to Town 8585 Ben Hayen Total from checking Total for April

MCCU

Fuel Wiring for Fuel Tank utility utility utility Ben Credit Card rps Repairs Parts Supplies rps rps rps rps rps rps rps Hire services 192 hours to town account $327 to town account $144 to town account $41.76 to town account $120.96 to town account $41.76 to town account $178.56 for total above Phone & Truck re

$1,324.39 $312.96 $41.95 $92.29 $71.41 $715.09 $900.95 $261.32 $45.20 $94.10 $48.76 $666.14 $194.72 $37.42 $20.00 $2,246.28

854.04 240 7312.98 8167.02

158L 1581.

A motion to pay the bills was made by Francis and seconded by Greg. All approved. had one burial Pat Neubauer. Stones have been set for Glenn and Catherine Engellcens, John Newcomer, and Fink and Beverly Slick.

Cemetery

Tormia Ben

dividend check was received of $927 $464 to R/B and $463 to Town accounts

will be Sunshine Road. Also Ben will be giving Larry Buffington a check next month of $250 for the use of his building to store the snow plows. made a motion to appoint Be Miller to fill the Vacancy of Supervisor second by Greg. All approved. The cleric Laurie gave the oath of office.

Francis

Work will Audit

begin on the budget will be done by LMHN

With no further business, a motion to adjourn was made by Steve and seconded by Francis. All Approved. Meeting adjourned at 8:25 P.M.

Respectfully Submitted, Laurie Byvick, Town Clerk

Wysox Township
Board of Trustees met on March 13, 2012 at Township Offices at Village Hall in Milledgeville to conduct an emergency meeting. Present were: Ben Hayen, Francis Snider, Alan Deets, Gregg LeFevre, Steve Smith, and Laurie Byvick. Laurie called the meeting to order at 7:00P.M. The resignation of the township Supervisor, Kim Kent was read and a motion to accept the resignation was made by Steve and seconded by Greg. All approved. A motion to appointment Alan Deets and Laurie Byvick to compile and complete the paper work and reports for the Annual Town Meeting was made by Francis and seconded by Greg. All approved. A motion to have a resolution to have Kim removed from Milledgeville State Bank with Laurie remaining and adding Alan was made by Steve and seconded by Francis. All approved. A motion to have all checks that were issued by Kim (that we still had in our position) to be VOID and reissued was made by Steve and seconded by Francis. All approved. They are as follows:
RD-BR Road and Bridije accounts VOID 8563 NICOR Reissue 8565 NICOR utility utility fuel fuel $202.41 $202.41 549.79 549.79 Bridge Gravel Equipment

Void 8562 Chadwick Oil Ag Reissue 8564 Chadwick Oil Ag

A motion to void all of the Board members compensation checks with Kim's signature and also reissue them with the exception of Kim's because we did not have that check was made by Greg and seconded by Alan. All approved. They are as follows:
CK#Bill Town accounts 5157 Kim Kent 5158 Post Office VOID 5147 Steve Smith VOID 5748 Alan Deets VOID 5149Francis Snider VOID 5150 Greg LeFevre VOID 5151 Laurie Byvick use Town

supervisor $ 2,264.40 register mail $5.86 Trustee 471.75 Reissue 5152 Steve Smith Trustee 471.75 Trustee 566.10 Reissue 5153 Alan Deets Trustee 566.10 Trustee 566.10 Reissue 5154 Francis Snider Trustee 566.10 Trustee 566.10 Reissue 5155 Greg LeFevre Trustee 566.10 clerk 2,264.40 Reissue 5156 Laurie Byvick clerk 2,264.40

With no further business, a motion to adjourn was made by Steve and seconded by Francis. All Approved. Meeting adjourned at 7:58P.M.

Respectfully Submitted, Laurie Byvick, Town Clerk

Wysox Township P. 0. Box 73 Milledgeville, IL. 61051 October 15, 2012


To the attention of Kim Kent,

The Township of Wysox is sending you this letter to inform you that due to you not finishing your 4 year term as Supervisor of Wysox Township and having to leave early you have caused the Wysox Township to have to have a GASB audit done out of the normal 4 year cycle, causing us to have an expense for something that did not have to of been done had this not of happened. I have enclosed a copy of the bill for having had the GASB audit done for the amount of $5,000. I have also given a copy to Officer Jim Haag who will forward it on to anyone else who will need a copy for their files. Please be advised and remit to: Attention Wysox Township Clerk P.O.BOX 73 Milledgeville, IL. 61051

Sincerely, Laurie Byvick

Wysox Township - Clerk

THE LAW OFFICES OF

ROBERT M. FAGAN, LTD.


210 LINCOLN-DOUGLAS CENTER 10 NORTH GALENA AVENUE FREEPORT, IL 61032-4360 TEL: 815.233.5800 E-MAIL: FAGAN@PRODIGY.NET FAx: 815.232.5500

November 6, 2012 Laurie Byvick, Clerk Wysox Township P.O. Box 73 Milledgeville, IL 61051
Re: Kim Kent / GASB Audit Billing

VIA: U.S. Mail

Dear Ms Byvick: I write to inform YOU and the elected representative Township Board that I now represent Mrs. Kim Kent. At this time I have advised Mrs. Kent not to pay your October 15, 2012, GASB Audit bill. Please direct all future correspondence, if any, to me at the address above. Thank you, I am

RMF/mtf

WYSOX TOWNSHIP. ILLINOIS ANNUAL AUDITED BASIC FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION FISCAL YEAR ENDED MARCH 31, 2012

WYSOX TOWNSHIP, ILLINOIS TABLE OF CONTENTS FISCAL YEAR ENDED MARCH 31, 2012

Pages Independent Auditor's Report Financial Statements: Statement of Net Assets - Modified Cash Basis Statement of Activities - Modified Cash Basis
1

1-2

3 4
5 5

Balance Sheet - Modified Cash Basis - Governmental Funds

Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets Statement of Revenues, Expenditures and Changes in Fund Balances Modified Cash Basis - Governmental Funds Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities Notes to Financial Statements Other Information: Budgetary Comparison Schedule - Modified Cash Basis - General Fund (Unaudited) Budgetary Comparison Schedule - Modified Cash Basis - General Assistance Fund (Unaudited) Budgetary Comparison Schedule - Modified CashBasis Cemetery Fund (Unaudited) Budgetary Comparison Schedule - Modified Cash Basis - Joint Bridge Construction Fund (Unaudited) Budgetary Comparison Schedule - Modified Cash Basis - Permanent Road Fund (Unaudited) Budgetary Comparison Schedule - Modified Cash Basis - General Road Fund (Unaudited) Budgetary Comparison Schedule - Modified Cash Basis Equipment and Building Fund (Unaudited) Notes to Other Information - Budgetary Comparison Schedules

6 7-18

19 20 21

22 23 24

25 26

Cash on Hand

300,000 250,000 200,000 150,000 100,000 50,000 Cash on Hand FY 2009 154,540 FY 2010
194,991

FY 2011 203,277

FY 2012 255,993

Revenues, Expenses and Net Income - Cash Basis 300,000 250,000 200,000 - 150,000 100,000 - 50,000
FY 2009 243,519 206,510 37,009 FY 2010 250,283 207,985 42,298 FY 2011 233,894 225,647 8,247 FY 2012 285,095 226,586 58,509

DRevenues Expenses ONet Income (Loss)

900 North Webster Street P.O. Box 87 Taylorville, Illinois 62568 Tel: 217 / 824-9661 Fax: 217/824-2415 Email: lmhncpas@yahoo.com 201 South Locust Street Pana, Illinois 62557 Tel: 217 / 562-2101

BRENT J. LIVELY,CPA M. ADAM CPA, PFS, CVA RlcivaD K. HOOPER, CPA

LIVELY, MATHIAS, HOOPER & NOBLET


CERTIFIED PUBLIC ACCOUNTANTS

IRIS N. NOBLET, CPA

Members of the Board of Trustees Wysox Township, Illinois Milledgeville, Illinois In planning and performing our audit of the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Wysox Township, Illinois as of and for the fiscal year ended March 31, 2012, in accordance with auditing standards generally accepted in the United States of America, we considered the Township's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Wysox Township, Illinois' internal control. Accordingly, we do not express an opinion on the effectiveness of the Wysox Township, Illinois' internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore there can be no assurance that all such deficiencies have been identified. However, as discussed below, we identified certain deficiencies in internal control that we consider to be material weaknesses. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies in internal control, such there is a reasonable possibility that a material misstatement of the Township's financial statements will not be prevented, or detected and corrected on a timely basis. Because Wysox Township, Illinois has limited personnel resources, it is not possible to segregate incompatible duties. Access to both physical assets, to the related accounting records and to all phases of transactions cannot be properly controlled. Consequently, the possibility exists that unintentional or intentional errors or irregularities could exist and not be promptly detected. Management and employees with responsibility for the accounting and reporting functions of the Township lack the qualifications and training necessary to apply generally accepted accounting principles in recording transactions or preparing financial statements. There is more than a remote chance that a misstatement of the Township's accounting records would not be prevented, or detected and corrected by the Township's internal control.
MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ILLINOIS CPA SOCIETY NATIONAL ASSOCIATION OF CERTIFIED VALUATION ANALYSTS

This communication is intended for the information and use of the Board of Trustees, management and others within the organization and is not intended to be and should not be used by anyone other than these specified parties.

9151k ffl!D.
LMHN, Ltd. Certified Public Accountants October 11, 2012

'.1

900 North Webster Street P.O. Box 87 Taylorville, Illinois 62568 Tel: 217 / 824-9661 Fax: 217 /824-2415 Email: lmhncpas@yahoo.com 201 South Locust Street Pana, Illinois 62557 Tel: 217 / 562-2101

BRENT J. LWELY, CPA M. ADAM CPA, PFS, CVA RICHARD K. HOOPER, CPA

LIVELY, MATHIAS, HOOPER & NOBLET


CERTIFIED PUBLIC ACCOUNTANTS

IRIS N. NOBLET, CPA

INDEPENDENT AUDITOR'S REPORT

Members of the Board of Trustees Wysox Township Milledgeville, Illinois We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information for Wysox Township, Illinois as of and for the year ended March 31, 2012, which collectively comprise the Township's basic financial statements as listed in the table of contents. These financial statements are the responsibility of Wysox Township, Illinois' management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. As described in Note 1, the Township prepares its financial statements on a modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. The Township has not presented the Management's Discussion and Analysis that accounting principles generally accepted in the United States of America has determined is necessary' to supplement, although not required to be part of, the basic financial statements. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position - modified cash basis of the governmental activities, each major fund and the aggregate remaining fund information of Wysox Township, Illinois, as of March 31, 2012, and the respective changes in financial position - modified cash basis, thereof for the year then ended in conformity with the basis of accounting described in Note 1.

1
MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ILLINOIS CPA SOCIETY NATIONAL ASSOCIATION OF CERTIFIED VALUATION ANALYSTS

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Wysox Township, Illinois' basic financial statements taken as a whole. The information listed in the table of contents as "Other Information," which is the responsibility of management, is presented for the purpose of additional analysis and is not a required part of the financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

5t1k D.
LMHN, Ltd. Certified Public Accountants October 11, 2012

WYSOX TOWNSHIP, ILLINOIS STATEMENT OF NET ASSETS - MODIFIED CASH BASIS MARCH 31, 2012

Governmental Activities ASSETS Cash and cash equivalents Investments Other assets Capital assets, net of accumulated depreciation Total assets $
255,993

11,537
5,500 96,157

369,187

LIABILITIES Short-term capital lease obligation Long-term capital lease obligation Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for: Nonexpendable Other purposes Unrestricted Total net assets $ 69,412 $ 17,106 9,639
26,745

112,449 160,581 $ 342,442

See accompanying notes to the basic financial statements. 3

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WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Township operates under the management of an elected board and provides general administration, and road and bridge services. In accordance with the Codification of Governmental Accounting and Financial Reporting Standards, the basic financial statements include all funds, organizations, agencies, boards, commissions and authorities for which the Township is financially accountable. The Township has also considered all other potential organizations for which the nature and significance of their relationships with the Township are such that exclusion would cause the Township's financial statements to be misleading or incomplete. The Governmental Accounting Standards Board has set forth criteria to be considered in determining financial accountability. These criteria include appointing a majority of an organization's governing body, and 1) the ability of the Township to impose its will on that organization or 2) the potential for that organization to provide specific benefits to or impose specific financial burdens on the Township. Based upon these criteria, the Township is presented as a primary government and the Road District is a blended component unit of the Township. Government-Wide and Fund Financial Statements The government-wide financial statements (the Statement of Net Assets and Statement of Activities) display information about the reporting government as a whole. They include all the funds of the reporting entity except fiduciary funds. The statements distinguish between governmental and businesstype activities. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange revenues. Business-type activities are financed in whole or in part by fees charged to external parties for goods or services. The Township currently has no business-type activities. The fund financial statements of the reporting entity are organized into funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of selfbalancing accounts that constitutes its assets, liabilities, fund equity, revenues, and expenditures/expenses. Funds are organized into one major category: governmental. The Township presently has no fiduciary funds. An emphasis is placed on major funds within the governmental category. A fund is considered major if it is the primary operating fund of the Township or meets the following criteria: a. Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds Of that category or type, and b. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined.

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Government-Wide and Fund Financial Statements (Continued) The funds of the financial reporting entity are described below: Governmental Funds: General Fund - The General Fund is the primary operating fund of the Township and is always classified as a major fund. It is used to account for all activities except those legally or administratively required to be accounted for in other funds. Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources that are either legally restricted or committed to expenditures for specified purposes other than debt service or capital projects. The reporting entity includes the following special revenue funds: General Assistance Fund Cemetery Fund Joint Bridge Construction Fund Permanent Road Fund General Road Fund Equipment and Building Fund Major Fund Major Fund Major Fund Major Fund Major Fund Major Fund

All of the above Special Revenue Funds account for their respective revenues, which are legally restricted for related expenditures.

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Measurement Focus and Basis of Accounting Measurement focus is a term used to describe "how" transactions are recorded within the various financial statements. Basis of accounting refers to "when" transactions are recorded regardless of the measurement focus applied. Measurement Focus. In the government-wide Statement of Net Assets and the Statement of Activities the governmental activities are presented using the economic resources measurement focus, within the limitations of the modified cash basis of accounting. In the fund financial statements, the "current financial resources" measurement focus, as applied to the modified cash basis of accounting, is used as appropriate: All governmental funds utilize a "current financial resources" measurement focus. Only current financial assets and liabilities are generally included on their balance sheets. Their oprating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period. Basis ofAccounting: In the government-wide Statement of Net Assets and Statement of Activities and the fund financial statements, governmental activities are presented using a modified cash basis of accounting. This basis of accounting recognizes assets, liabilities, net assets/fund equity, revenues and expenditures/expenses when they result from cash transactions with a provision for depreciation in the government-wide statements. This basis is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. As a result of the use of this modified cash basis of accounting, certain assets and their related revenues (such as accounts receivable and revenue for billed or provided services not yet collected) and certain liabilities and their related expenses (such as accounts payable and expenses for goods or services received but not yet paid and accrued expenses and liabilities) are not recorded in these financial statements. If the Township utilized the basis of accounting recognized as generally accepted, the fund financial statements for governmental funds would use the modified accrual basis of accounting. All governmentwide financials would be presented on the accrual basis of accounting.

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets. Liabilities and Equity Cash and Cash Equivalents: The Township defines cash and cash equivalents as demand deposits with banks and other instruments with original maturities of three months or less. Investments: Investments classified in the financial statements consist entirely of certificates of deposit whose original maturities terms exceed three months. Investments are carried at cost, which approximates fair value. Capital Assets: The Township's modified cash basis of accounting reports capital assets resulting from cash transactions and reports depreciation where appropriate. The accounting treatment of land, buildings and improvements, utilities infrastructure and equipment and vehicles (capital assets) depends on whether they are reported in the government-wide or fund financial statements. Government- Wide Statements: Inthe government-wide financial statements, capital assets arising from cash transactions are accounted for as assets in the Statement of Net Assets. All capital assets are valued at historical cost or estimated historical cost if actual is unavailable. Estimated historical cost was used to value the majority of the assets acquired prior to April 1, 2004. Prior to April 1, 2004, governmental funds' infrastructure assets were not capitalized. Infrastructure assets acquired since April 1, 2004 are recorded at cost. Depreciation of all exhaustible capital assets arising from cash transactions is recorded as an allocated expense in the Statement of Activities, with accumulated depreciation reflected in the Statement of Net Assets. Depreciation is provided over the assets' estimated useful lives using the straight-line method of depreciation. A capitalization threshold of $2,500 for individual equipment, $10,000 for buildings and improvements and $50,000 for infrastructure assets (roads, bridges, culverts, curbs, sidewalks, lighting systems, gutters and drainage systems) is used to report capital assets. The range of estimated useful lives by type of asset is as follows: Appliances Tools Equipment Vehicles under 13,000 gross vehicle weight Vehicles over 13,000 gross vehicle weight Other improvements Buildings Road improvements New infrastructure 10
5 years 5 years

7 years 5 years 7 years 20 years 40 years 10 years 40 years

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Equity (Continued) Fund Financial Statements: In the fund financial stateme Is, capital assets arising from cash transactions acquired for use in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Long-Term Debt: All long-term debt arising from cash basis transactions to be repaid from governmental resources is reported as liabilities in the government-wide statements. Long-term debt arising from cash basis transactions of governmental funds is not reported as liabilities in the fund financial statements. The debt proceeds are reported as other financing sources and payment of principal and interest are reported as expenditures. Equity Classification: Government- Wide Statements: Equity is classified as net assets and displayed in three components: a. Invested in capital assets, net of related debt consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvements of those assets. b. Restricted net assets - consists of net assets with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors or laws and regulations of other governments; or (2) law through constitutional provisions or enabling legislation. c. Unrestricted net assets - all other net assets that do not meet the definition of "restricted" or "invested in capital assets, net of related debt." It is the Township's policy to first use restricted net assets prior to the use of unrestricted net assets when an expense is incurred for purposes for which both restricted and unrestricted net assets are available.

11

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, Liabilities and Equity (Continued) Fund Financial Statements: Governmental fund equity is classified as fund balance. Fund balance is further classified as nonspendable, restricted, committed, assigned, or . unassigned. Non-spendable fund balance cannot be spent because it is not in spendable form. Restricted fund balance has limitations imposed by creditors, grantors, or contributors or by enabling legislation or constitutional provisions. Committed fund balance has limitations imposed by the Township board through approval of resolutions. Assigned fund balance has limitations imposed by a designee of the Township board, or the board itself. In addition, assigned fund balance can represent the remaining fund balance after nonspendable, restricted and committed amounts have been identified for reporting in special revenue funds. Unassigned fund balance in the General Fund is the net resources in excess of what can be properly classified in one of the above four categories. Negative unassigned fund balances, if any, in the other governmental funds represents excess expenditures incurred over the amounts restricted, committed, or assigned to those purposes. When restricted and other fund balance resources are available for use, it is the Township's policy to use restricted resources first, followed by committed, assigned, and unassigned amounts, respectively. Restricted Net Assets: The governmental activities restricted net assets for other purposes of $112,449 represent total net assets of all Special Revenue Funds, in which revenues are legally restricted for related expenditures. Net Assets: Net assets represent the difference between assets and liabilities. Net assets invested in capital assets are reduced by the outstanding balances of any borrowings used for the acquisition, construction or improvement of those assets. Net assets are reported as restricted when there are legal limitations imposed on their use by Township legislation or external restrictions by creditors, grantors, laws or regulations of other governments or law through constitutional provisions or enabling legislation. Revenues, Expenditures and Expenses Program Revenues and Expenses: In the Statement of Activities, modified cash basis revenues that are derived directly from each activity or from parties outside the Township's taxpayers are reported as program revenues. All other governmental revenues are reported as general. All taxes are classified as general revenue even if restricted for a specific purpose.

12

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Revenues, Expenditures and Expenses (Continued) Property Taxes: Property tax revenues are recognized when they are received on the modified cash basis of accounting. Taxes levied and uncollected are not carried as an asset of the related fund. The Township's property tax is levied each year on all taxable real property located in the Township on or before the last Tuesday in December. The board passed the 2010 levy on December 10, 2009. Property taxes attach as an enforceable lien on property as of January 1 and are payable in two installments between July and September 2011, for the 2010 levy. The Township received its payments of 2010 levied property taxes from the Carroll County Treasurer between May 2011 and November 2011. The following are the tax rates applicable to the various levies for both the Township and Road District per $100 of assessed valuation: Maximum 2011 0.45000 0.05000 0.10000 0.66000 0.05000 0.16700 0.03500 Actual 2011 0.41044 0.04816 0.00114 0.49150 0.04816 0.16700 0.03371 Actual 2010 0.40343 0.04864 0.00256 0.47967 0.05000 0.16700 0.03500 Actual 2009 039428 0.05000 0.00084 0.46966 0.04925 0,16700 0.03447

General Corporate Cemetery General Assistance Road and Bridge Joint Bridge Permanent Road Equipment and Building

Internal and Interfund Balances and Activities In the process of aggregating the financial information for the government-wide Statement of Net Assets and Statement of Activities, some amounts reported as interfund activity and balances in the fund financial statements have been eliminated or reclassified. Government-Wide Financial Statements.' Interfund activity and balances are eliminated or reclassified in the government-wide financial statements as internal activities. Amounts reported as interfund transfers in the fund financial statements are eliminated in the government-wide Statement of Activities. The effects of interfund services between funds are not eliminated in the Statement of Activities. Fund Financial Statements.' Interfund activity within and among the governmental fund categories is reported as "transfers in" and "transfers out" in the fund financial statements. Operating interfund transfers occur when assets flow from one fund to another and repayment is not expected. 13

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Use of Estimates The preparation of financial statements in conformity with the other comprehensive basis of accounting (OCBOA) used by the Township requires management to make estimates and assumptions that affect certain reported amounts and disclosures (such as estimated useful lives in determining depreciation expense); accordingly, actual results could differ from those estimates. NOTE 2 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY By its nature as a local government unit, the Township is subject to various federal, state and local laws and contractual regulations. The Township had one instance of noncompliance that is considered material to the financial statements. The Township did not operate within the legal confines of its budget. Expenditures exceeded budgeted amounts in the Equipment and Building Fund by $3,092. NOTE 3 CASH AND INVESTMENTS Permitted Deposits and Investments: Statutes authorize the Township to deposit and invest in obligations of States and their political subdivisions, savings accounts, certificates of deposit, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services and the Illinois Public Treasurer's Investment Pool. Policies: Wysox Township has not adopted a formal investment policy of public funds as of March 31, 2012. Deposits: Custodial Credit Risk - Custodial credit risk for deposits is the risk that in the event of a bank failure, the Township's deposits may not be returned or the Township will not be able to recover collateral securities in the possession of an outside party. As of March 31, 2012, all of the Township's $267,530 ($255,993 in demand deposits and $11,537 in time deposits) is insured or collateralized with securities held by the pledging financial institution in the name of the Township. Interest Rate Risk - Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. Wysox Township limits their exposure to interest rate risk by structuring the portfolio to include only short-term certificates of deposit and demand deposits. Concentration of Credit Risk - Concentration of credit risk is the risk of loss attributed to the magnitude of Wysox Township's investment in a single issuer. To limit this risk, the Township's portfolio shall be maintained within limitations as set forth in Illinois Revised State Statutes. Foreign Currency Risk - Foreign currency risk is the risk that changes in exchange rates will adversely affect the fair value of an investment or deposit. Wysox Township has no formal policy with regard to foreign currency risk. The Township has no known foreign -currency risks in either investments or deposits as of March 31, 2012. 14

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 3 CASH AND INVESTMENTS (Continued) Investments: GASB Statement No. 40, Deposits and Investment Risk Disclosures, requires certain disclosures for certain investments. As of March 31, 2012, Wysox Township held no investments other than time deposits (disclosed above). NOTE 4 CAPITAL ASSETS Capital asset activity, resulting from modified cash basis transactions, for the fiscal year ended March 31, 2012, was as follows: Balance April 1, 2011 Governmental activities: Capital assets being depreciated: Office equipment Building improvements Road improvements Equipment and vehicles Total capital assets being depreciated Less accumulated depreciation for: Office equipment Building improvements Road improvements Equipment and vehicles Total accumulated depreciation Governmental activities capital assets, net Balance March 31, 2012

Additions Retirements

2,384 - 4,142 205,867

- 6,291 - 5,796

- - - - -

2,384 6,291 4,142 211,663

$ 212,393

$ 12,087

$ 224,480

(477) (874) $ - (210) (207) (535) (21,228) (104,792) $ (22,122)

- - - - - -

(1,351) (210) (742) (126,020)

$ (106,201) $ 106,192

$ (128,323) $ 96,157

$ (10,035) $

Depreciation expense for the fiscal year ended March 31, 2012, was charged to functions as follows in the Statement of Activities: Primary Government: Governmental activities: General government Streets and public works

687 21,435 22,122

$ 15

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 5 LONG-TERM DEBT


Governmental Activities:

As of March 31, 2012, the long-term debt, arising from governmental activities consists of a capital lease agreement payable to Exchange State Bank, payable annually in October. The balance on this agreement as of March 31, 2012 is $26,745. The following is a summary of the change in long-term debt for the fiscal year ended March 31, 2012: Balance April 1, 2011 Exchange State Bank Lease agreement: Interest and principal payable annually in October at 5.999% interest Balance March 31, 2012

Increases

Decreases

42,882

16,137

26,745

At March 31, 2012, future annual cash flow requirements of principal and interest are as follows: Fiscal Year Total Interest Ending Principal Capital lease obligation 2013 2014 $ 17,106 9,639
26,745

1,604
578

18,710 10,217 28,927

2,182

16

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 6 INTERFUND TRANSFERS Transfers between funds of the primary government for the fiscal year ended March 31, 2012, were as follows: Transfers In Major Funds: General Fund: Road and Bridge Construction Fund General Road Fund Permanent Road Fund Total General Fund Road and Bridge Construction Fund: General Fund General Road Fund Total Road and Bridge Construction Fund Permanent Road Fund General Fund Total Permanent Road Fund General Road Fund: General Fund Road and Bridge Construction Fund Total General Road Fund Total Transfers Out

$ 15,346 5,000 20,346

9,991 4,380 4,771 19,142

$ $

9,991 - 9,991

$ $

10,000 10,000

$ $

4,771 4,771

$ $

5,000 5,000

$ $ $

4,380 10,000 14,380 49,488

$ $ $

15,346 15,346 49,488

The transfers reflected in the above schedule are those routine kinds of transfers made between funds due to the unique relationship between the funds involved.

17

WYSOX TOWNSHIP, ILLINOIS NOTES TO FINANCIAL STATEMENTS MARCH 31, 2012

NOTE 7 RISK MANAGEMENT The Township is exposed to various risks of loss including, but not limited to, general liability; theft of, damage to, or destruction of assets; injuries to employees; and Township Treasurer's liability. The Township manages these various risks of loss as follows: Type of Loss Method Managed Purchased commercial insurance Risk of Loss Retained $0 to $250

a. Physical property loss and general liability b. Workman's compensation c. Treasurer's liability

Purchased commercial insurance Purchased commercial insurance

$0
$7,500

Management believes such coverage is sufficient to preclude any significant uninsured losses to the Township. Settled claims have not exceeded this insurance coverage in any of the past three fiscal years. NOTE 8 COMMITMENTS AND CONTINGENCIES Contingencies As of March 31, 2012, the Township did not have any pending litigation or potential nondisclosed liabilities that management believes would have a material effect on the financial statements. NOTE 9 EVALUATION OF SUBSEQUENT EVENTS The Township has evaluated subsequent events through October 11, 2012, the date which the financial statements were available to be issued.

18

WYSOX TOWNSHIP, ILLINOIS BUDGETARY COMPARISON SCHEDULE MODIFIED CASH BASIS GENERAL FUND FOR THE FISCAL YEAR ENDED MARCH 31, 2012 (Unaudited)

Budgeted Amounts Beginning budgetary fund balance Resources (inflows): Taxes: Property tax Replacement tax Total taxes Investment income Miscellaneous income Other financing sources: Transfers from other funds Amounts available for appropriations Charges to appropriations (outflows): General government: Personnel services Materials and supplies Other services and charges Capital outlay Total general government Other financing uses: Transfers to other funds Total charges to appropriations Ending budgetary fund balance $ .84,264 $

Actual Amounts 84,264

Variance with Budget Positive (Negative) $ -

79,000 - 79,000 - -

$ . 79,428 2,687 $. $ $
82,115

428 2,687 3,115 181 513

$ $ $

181 513

$ $

$ $

- 163,264

$ $

20,346 187,419

$ $

20,346 24,155

75,250

50,458

24,792 (1,800) (6,291)

3;763 - $ 79,013 $

5,563 6,291 62,312 $

16,701

$ $ $

- 79,013 84,251

$ $ $

19,142 81,454
105,965

$ $
$

(19,142) (2,441) 21,714

The accompanying notes to the other information, budgetary comparison schedules, are an integral part of this schedule. 19

WYSOX TOWNSHIP, ILLINOIS BUDGETARY COMPARISON SCHEDULE - MODIFIED CASH BASIS GENERAL ASSISTANCE FUND FOR THE FISCAL YEAR ENDED MARCH 31. 2012 (Unaudited)

Budgeted Amounts Beginning budgetary fund balance Resources (inflows): Taxes: Property tax Total taxes Investment income Amounts available for appropriations Charges to appropriations (outflows): Cemetery: Materials and supplies Other services and charges Total cemetery Total charges to appropriations Ending budgetary fund balance $ 26,017 $

Actual Amounts 26,017

Variance with Budget Positive (Negative) $ -

$ $

500 500 -
26,517

$ $ $
$

504 504

$ $

4 4

$
$

501 27,022

$ $

501
505

- 525 525

- - - -

$ 525

$ $

$ $ $

525
525

$ - 525

25,992

27,022

1,030

The accompanying notes to the other information, budgetary comparison schedules, are an integral part of this schedule. 20

WYSOX TOWNSHIP, ILLINOIS BUDGETARY COMPARISON SCHEDULE - MODIFIED CASH BASIS CEMETERY FUND FOR THE FISCAL YEAR ENDED MARCH 31, 2012 (Unaudited)

Budgeted Amounts Beginning budgetary fund balance Resources (inflows): Taxes: Property tax Total taxes Investment income Sale of lots Amounts available for appropriations Charges to appropriations (outflows): Cemetery: Personnel services Materials and supplies Other services and charges Capital outlay Total cemetery Total charges to appropriations Ending budgetary fund balance $ 18,208 $

Actual Amounts 18,208

Variance with Budget Positive (Negative) $ -

$
$

9,523 9,523

$
$

9,576 9,576

$ $

53 53

$ $ $

- - 27,731

$ $ $

118 1,200 29,102

$ $ $

118 1,200 1,371

500 12,500 860

900 8,460 25

(400) 4,040 835

$ $ $

13,860 13,860 13,871

$ $ $

9,385 9,385

$ $

4,475

4,475
5,846

19,717

The accompanying notes to the other information, budgetary comparison schedules, are an integral part of this schedule. 21

WYSOX TOWNSHIP, ILLINOIS BUDGETARY COMPARISON SCHEDULE - MODIFIED CASH BASIS JOINT BRIDGE CONSTRUCTION FUND FOR THE FISCAL YEAR ENDED MARCH 31, 2012 (Unaudited)

Budgeted Amounts $ 44,463 $

Actual Amounts 44,463

Variance with Budget Positive (Negative) $ -

Beginning budgetary fund balance Resources (inflows): Taxes: Property tax Total taxes Investment income Other financing sources: Transfers from other funds Amounts available for appropriations Charges to appropriations (outflows): Streets and public works: Other services and charges Materials and supplies Capital outlay Total streets and public works Other financing uses: Transfers to other funds Total charges to appropriations Ending budgetary fund balance

$ $ $

9,791 9,791 -

$ $ $

9,843 9,843 79

$ $ $

52 52 79

$
$

-
54,254

$
$

9,991 64,376

$ $

9,991 10,122

10,750 5,000

9,633 -

1,117 5,000

15,750

9,633

6,117

$ $ $

-
15,750

$
$

10,000 19,633 44,743

$ $ $

(10,000) (3,883) 6,239

38,504

The accompanying notes to the other information, budgetary comparison schedules, are an integral part of this schedule. 22

WYSOX TOWNSHIP, ILLINOIS BUDGETARY COMPARISON SCHEDULE - MODIFIED CASH BASIS PERMANENT ROAD FUND FOR THE FISCAL YEAR ENDED MARCH 31. 2012 (Unaudited)

Budgeted Amounts Beginning budgetary fund balance Resources (inflows): Taxes: Property tax Total taxes Investment income Miscellaneous income Other financing sources: Transfers from other funds Amounts available for appropriations Charges to appropriations (outflows): Streets and public works: Personnel services Materials and supplies Other services and charges Total streets and public works Other financing uses: Transfers to other funds Total charges to appropriations Ending budgetary fund balance $ 11,575 $

Actual Amounts
11,575

Variance with Budget Positive (Negative)


$ -

$ $ $ $

32,703 32,703 - -

$ $ $ $

32,877 32,877 61 3,783

$ $ $ $

174 174 61 3,783

$ $

- 44,278

$ $

4,771 53,067

$ $

4,771 8,789

- 32,500 11,777 44,277

- 21,359 - 21,359

$ 11,141 11,777 $ 22,918

$ $ $

- 44,277 I

$ $ $

5,000
26,359

$
$

(5,000) 17,918 26,707

26,708

The accompanying notes to the other information, budgetary comparison schedules, are an integral part of this schedule. 23

WYSOX TOWNSHIP, ILLINOIS BUDGETARY COMPARISON SCHEDULE - MODIFIED CASH BASIS GENERAL ROAD FUND FOR THE FISCAL YEAR ENDED MARCH 31, 2012 (Unaudited)

Budgeted Amounts Beginning budgetary fund balance Resources (inflows): Taxes: Property tax Replacement tax Total taxes Investment income Charges for services Disaster assistance income Miscellaneous income Other financing sources: Transfers from other funds Amounts available for appropriations Charges to appropriations (outflows): General government: Other services and charges Total general government Streets and public works: Personnel services Materials and supplies Other services and charges Capital outlay Total streets and public works Other financing uses: Transfers to other funds Total charges to appropriations Ending budgetary fund balance $ $ $ $ 27,755 $

Actual Amounts
27,755

Variance with Budget Positive (Negative) $ -

93,931 - 93,931 - - - -

74,942 4,291 79,233 Ill 22,084


14,517

(18,989) 4,291 (14,698) 111 22,084 14,517 664

$ $ $ $ $

$ $ $
$

664

$ $

.-

$ $

14,380 158,744

$ $

14,380 37,058

121,686

$ $

- -

$ $

8,166 8,166

$ $

(8,166) (8,166)

18,056 97,148 5,727 - 120,931

22,602 67,741 - 3,296 93,639

(4,546) 29,407 5,727 (3,296) 27,292

$ $ $

- 120,931 755

$ $ $

15,346 117,151 41,593

$ $ $

(15,346)

3,780 40,838

The accompanying notes to the other information, budgetary comparison schedules, are an integral part of this schedule. 24

WYSOX TOWNSHIP, ILLINOIS BUDGETARY COMPARISON SCHEDULE - MODIFIED CASH BASIS EQUIPMENT AND BUILDING FUND FOR THE FISCAL YEAR ENDED MARCH 31, 2012 (Unaudited)

Budgeted Amounts Beginning budgetary fund balance Resources (inflows): Taxes: Property tax Motor fuel tax Total taxes Investment income Charges for services Disaster assistance income Miscellaneous income Amounts available for appropriations Charges to appropriations (outflows): Streets and public works: - Other services and charges $ - Capital outlay Debt service: 19,000 Principal - Interest Total streets and public works Total charges to appropriations Ending budgetary fund balance $ $ $ 19,000 19,000 3,823 $ 2,239 $

Actual Amounts 2,239

Variance with Budget Positive (Negative) $ -

6,584

- $ $ $ $ $ $
6,584 $

6,890 12,796 19,686 19 1,430 6,000 - 29,374

306 12,796 13,102 19 1,430 6,000 (14,000)


6,551

$ $ $ $ $ $

- - - 14,000 22,823

$ $ $ $ $

882 2,500 16,138


2,572

(882)
(2,500)

2,862
(2,572)

$ $ $

22,092 22,092 7,282

$ $ $

(3,092) (3,092) 3,459

The accompanying notes to the other information, budgetary comparison schedules, are an integral part of this schedule.
25

WYSOX TOWNSHIP, ILLINOIS NOTES TO OTHER INFORMATION BUDGETARY COMPARISON SCHEDULES MARCH 31, 2012

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Budget Law Wysox Township complies with budgetary legal requirements, as set forth by the State of Illinois, by preparing an Annual Appropriations Ordinance. This document is used by the Township's management as a budget and is prepared on a cash basis of accounting for each fund that the Township maintains. The Township approved their fiscal year 2012 budget, which was not amended, on June 9, 2011. Basis of Accounting The budget is prepared on the same modified cash basis of accounting as applied to the governmental funds in the basic financial statements. Revenues and expenditures are reported when they result from cash transactions.

26

ANNUAL TREASURER'S REPORT WYSOX TOWNSHIP & ROAD DISTRICT FISCAL YEAR ENDING MARCH 31, 2012
rOwNsUll' -- REVENUE SUMMARY: Property Taxes - 79,448,; Replacement Tax -2,687; Interest - 167; Miscellaneous -7,328. FOTAL REVENUES: $89,630. FOWNSRJP EXPENDITURE SUMPyL&J(Y: Dept. of Labor - 3,532; TOIRMA - 3,076; Newspaper - 243; Allied insurance - 1,738; Law Offices - 135; Kelsey futchison Plumbing -2,424; IRS - 15,721; Farmers Elevator - 1,960; TOI Dues -270; Misc. All other disbursements less than ($2,500) -7,248 TOTAL VENDORS: 36,347 I'OWNSB.IP COMPENSATION SIJM1lIAJ y : Range: Under $2,500.00: Kim Kent, Laurie Byvick, Francis Snider, Alan Deets, Greg LeFevre, Steve Smith. Range: 25,000.00 - $49,999.99: Ben Hayen. TOTAL COMPENSATION: $37,081. ROAD DISTRICT- REVENUE SUMMARY Property Taxes -74,956; Replacement Tax -5,101; Interest Income - 95; Miscellaneous - $37,443. ['OTAL REVENUES: $117.595. 10-AD DISTRICT - EXPENDITUp S1JI1ARy Dept. of Labor -4,553; TOIRMA - 3,468; Utilities. j -4,259; Repairs & Supplies -34,724; Fuel -20,978; .ep1acement to Village of Milledgeville. - 795; Rental services- 18,833 Mics.ofAll other disbursements less than ($2,500) -7,700. 'OTAL VENDORS: $86,487. lOAD DISTRICT COMPENSATION SIJMJW4R y Range: Under $25,000.00: Arlyn Folkers,Roger Hayen, Lyle Bushman I'OTAL COMPENSATION: $17,264. TOWN Balance April 1,2011 Revenues 84,264 CEMETERY RELIEF ROAD & GRAVEL EQUIPMENT BRIDGE 6,670 27,755 11,575 2,239 26,017

-f.

BRIDGE 44,463

89,630

10,895

1,005

117,595

36,721

27,135

14,318

Expenditures (under $1,000) (over $1,000) Current Year Ending Fund Balance Mar 31, 2012

(73,425)

(9,385) (925) (8,460)

(103,751)

(21,588)

(22,093) (882)

(14,038) (946) (13,092) 44,743

(21,588) - 27,022 41,593 - 26,708

(21210) 7,282

100,465

8,180 -

ubscribed and sworn to this 13th day of September 2012

BELINDA MILLER - Supervisor

LAURIE BYVICK, Clerk of WYSOX Township, CARROLL County, Illinois, do hereby certify that the above is a true copy of the Annual Treasurer's Report for the scal year ending March 31, 2012. LAURIE BYVICK - Clerk