Flathead Irrigation District Special Meeting
Amended minutes
Place and time: April 10, 2025 at 4:30 PM
Being held by phone: 1-571-317-3122 access code:515-645-645
Attending commissioners via phone: Paul Guenzler, David Lake, Bruce White and Janette Rosman. FID Attorney, Cassie Dellwo.
Absent Commissioners: Trent Coleman.
There were several public people: Randy Doty, Skip Palmer and those that did not give their names.
Recording: Five Valleys Law
Paul Guenzler called meeting to order: This meeting was called to discuss Denning, Downey & associate, P.C. Proposal for Flathead Irrigation District audit in accordance with “State of Montana Single Audit Act.”
Cassie, stated Single Audit Law in Montana, Flathead Irrigation District is required to do audit and it is past due. In order to get it accomplished Janette spent time seeking bids from list of auditors off State list. Denning and Downing were the only ones to respond and they are closing their office in July. (Janette commented the end of June). Cassie said,” Denniing and Downing needed all information by April 15th. Proposed cost of $30,000.00. includes converting Cash to Accrual, Cassie,” Accrual accounting is required for these types of audits.
Discussion: Paul asked how long was State of Montana extension done for? Janette, I sent the extension in for one year, I have not heard if it was accepted. Cassie asked me to send her the extension. I will do so. David Lake, “Can we resubmit the extension? David, I reject the proposal and suggest we search harder for another auditor, get an extension, and find another audit firm. I, Janette attempted to let the commissioners aware of my concerns I heard from Jessica Seaver, LGS employee who sent an email stating we would have a difficult time finding an auditor as did Wipfli. Bob Denning stated very few CPA’s are willing and wanting to do state Audits ever since Covid. I contacted six auditors on the State of Montana list. I also called two of the six auditors and left a message to return my call. I only received one email from Denning and Downey saying they would do the audit under these provisions: Contract from BIA, (Cassie provided one), needs all information by April 15, wanted a copy of Whaley Quick Books, Whaley agreed on April 4th, and cost of audit was $30,000.00.
Paul was concerned about paying $30,000.00 for the audit when the past audits with Wipfli for two years was $10,00,00 to $11,000. That’s a big difference for the irrigators to pay $30,000.00. We need to represent them.
David Lake made motion to reject Denning and Downing proposal, search harder, resubmit State of Montana extension explaining FID delay, get final extension and find another audit firm. Bruce White seconded.
MOTION was amended, David Lake Reject proposal from Denning and Downey, do an extension for filing, pay any penalties and find a new auditor. Bruce second. Paul called for the vote: Paul, David and Bruce vote yes. Janette voted no.
Public comments: Skip Palmer, do your best was only comment.
Janette made motion to adjourn, David second.
Janette Rosman, secretary/FID commissioner.
4/11/25
