Harrison County Supervisors Meeting October 23, 2025 Chairman Brian Rife called the meeting to order at 9:00 am in the Boardroom with members Tony Smith and Rebecca Wilkerson in attendance. The motion to approve the tentative agenda was made by Smith, second by Wilkerson. Motion carried. Motion to approve minutes from October 16th by Smith, second by Rife. Motion carried. Claims were stamped for approval as presented. Attendance: Auditor Megan Reffett, Paul Rhoten, Mitch Flaherty, Brad Doyle, Marilyn J. Mentzer, Sarah Delanty, Todd Denton, Michele Stirtz, Scott Van Hauen, Cheryl Hellstrom County Engineer Engineer Rasmussen provided updates from working on the 5-year plan and updating the budget. Resolution for Harrison County Secondary Roads RESOLUTION 08-1025-SR Secondary Roads use of Harrison County UEI Number WHEREAS, The Harrison County Secondary Roads Department requests to use the Harrison County UEI # SGP8NEAMJMC7. This allows the Harrison County Secondary Roads Department to file any FEMA related documents with the Department of Homeland Security. WHEREAS, The Harrison County Board of Supervisors approves the use to UEI # SGP8NEAMJMC7 and assumes all risk involved. NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of Harrison County Iowa, on this 23rd day of October, 2025, approve the use of UEI # SGP8NEAMJMC7 and assumes all risk involved for the Harrison County Secondary Roads Department. Motion to approve as presented by Smith, second by Wilkerson. Smith Aye. Wilkerson Aye. Rife Aye. Handwritten Warrant for IRS Tax Payment Auditor Reffett presented the Board with the findings from the recent IRS audit regarding tax years 2022 and 2023. The only findings included inaccurate reporting on cash in lieu of insurance payments. These payments have always been reported using 1099s rather than through an employee’s W-2, however the IRS ruled payments should be reported on the employee’s W-2. The initial findings were for tax year 2022; 2023 was then included in the audit following the 2022 findings. The IRS has requested payment for Social Security, Medicare, and Federal Income Tax on these inaccurately reported incomes. The Auditor’s office was able to negotiate the federal income tax rate from 20% down to 8% that is reflected in the current amount due. Auditor Reffett advised that since the federal shut down they have not been able to work with the IRS to settle this but are still trying to get the amount reduced. They are currently working with Representative Feenstra’s office and plan to reach out to Senator Grassley’s office for assistance as well. The Board agreed that they were not in favor of paying the fee but felt it was better than getting additional penalties for late payment since it must be paid when the federal government reopens. Under duress, member Smith motioned to approve the payment in the amount of $23,323.04, second by Wilkerson. Motion carried. Fiscal Sponsor for Harrison County Sheriff The Harrison County Sheriff requested fiscal sponsorship for a Dean J. King Grant and a Community Foundation Grant. Motion to approve by Wilkerson, second by Smith. Motion carried. Comments Marilyn J. Mentzer – Comments on citizens’ rights to request public documents Brad Doyle – Comments on issues brought to the board being placed on the agenda Michele Stirtz – Comment on the IRS audit payment With business of the day completed, the Board adjourned on a motion by Smith, second by Rife. Motion carried. ATTEST: Megan Reffett, Auditor Brian Rife, Chairman HCTR 11-5-25
