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Board of Commissioners

Regular Meeting — Tuesday, July 7, 2026 at 9:00 AM CDT
Board Chambers, Government Center, 151 4th St SE, Rochester

Table of contents

  1. Consent Agenda
  2. 1. Approval of Minutes
  3. Reports
  4. 1. Annual Financial Report and Auditor Communication
  5. Closed Session
  6. 1. Attorney-Client Privileged Matter — Pending Litigation

Consent Agenda

1. Approval of Minutes

File 2026-0427 · Consent · Administration

Approval of the minutes of the previous regular meeting.

Recommendation: Approve the minutes as presented.

Reports

1. Annual Financial Report and Auditor Communication

File 2026-0424 · Information · Finance

Presentation of the annual comprehensive financial report and the auditor’s communication to those charged with governance.

The independent auditor will present the annual comprehensive financial report for the year ended December 31, 2025, together with the required communication to those charged with governance. The opinion is unmodified. No material weaknesses were identified; one significant deficiency relating to segregation of duties in a decentralised cash receipting location is reported, with management's response.

Recommendation: Receive and file.

Fiscal impact: None.

Attachments:

Closed Session

1. Attorney-Client Privileged Matter — Pending Litigation

File 2026-0430 · Closed Session · County Attorney

Not public under Minn. Stat. § 13D.05, subd. 3(b) (attorney-client privilege).