MINUTES OF BOARD OF TRUSTEES MEETING DESPLAINES VALLEY MOSQUITO ABATEMENT DISTRICT SEPTEMBER 18, 2025 The regular meeting of the Board of Trustees was called to order by Ms. Henry at 8:15am in the board room at 8130 Ogden Avenue, Lyons, IL. Trustees Present: Reatha S. Henry - President Mark S. Azzi - Vice President, Treasurer Tito Rodriguez - Secretary Absent: Guest: Raj Nagaraja, CPA - ATA Group, LLP A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to accept the minutes of the last regular meeting held on May 15, 2025 as typed. Mr. Raj Nagaraja, Managing Partner with ATA Group, LLP reviewed the April 30, 2025 fiscal year audit report prepared for the District. With the retirement of our previous auditor, ATA Group was selected last spring to complete this year’s report. The manager indicated that the change in auditing firms was quite involved with $2,500.00 additional expenses incurred in unforseen time required to set up and transition respective District accounts and comply with revised GASB standards. With the revised framework now in place, future audits will be straight forward with predictable, fixed costs. Discussion of various report features was held, with favorable consensus of the final report. A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to approve the submitted April 30, 2025 fiscal year audit report. The manager indicated that the subsequent filing of mandatory Comptroller’s Report, along with filing with the County Clerk, County Treasurer, County Auditor, and report posting will be completed. The financial report was reviewed by the trustees. A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to accept the report as follows: Financial Report Income for Current Fiscal Year Replacement of Corporate Personal Prop. Taxes $ 27,436.35 Back Taxes Received 1,024.79 Interest Received 0.00 Miscellaneous Income 0.00 Total 2024 Taxes Received after 5/1/25 1,434.04 Deferred Income (Early Taxes 2025) 0.00 Page 2 Bills - Monthly Totals May $ 149,020.60 June 62,440.91 July 80,813.56 August 125,652.73 September (Thru 9/18) 24,915.19 PAYROLL May $ 82,805.20 June 97,179.10 July 118,065.65 August 97,148.14 September (Thru 9/18) 51,407.17 The manager indicated that the District is required to have a formal Travel Reimbursement Policy in place to comply with statutory requirements. A policy has been drafted, reviewed by our attorney, and is presented as follows: Resolution No. 2025-9-1 A RESOLUTION ADOPTING A TRAVEL REIMBURSEMENT POLICY IN ACCORDANCE WITH THE LOCAL GOVERNMENT TRAVEL EXPENSE CONTROL ACT WHEREAS, the Desplaines Valley Mosquito Abatement District is a non-home rule unit of local government: and WHEREAS, Public Act 099-0604, effective January 1, 2017, established the Local Government Travel Expense Control Act which requires all non-home rule units of local government to adopt by resolution or ordinance a policy governing reimbursement of all travel, meal, and lodging expenses of officers and employees; and WHEREAS, the Board of Trustees of the Desplaines Valley Mosquito Abatement District finds it in the best interest of the District to adopt such a policy; NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the Desplaines Valley Mosquito Abatement District, Cook County, Illinois, as follows: Section 1 - Adoption: The following Travel Reimbursement Policy shall be adopted and added to the Desplaines Valley Mosquito Abatement District (hereinafter “District”) policies and shall state as follows: “GENERAL POLICY”: It is the policy of the District to comply with the Local Government Travel and Expense Control Act through the promulgation of these regulations. A) Definitions: “Entertainment” includes, but is not limited to shows, amusements, theaters, circuses, sporting events, or any other place of public or private entertainment or amusement, unless ancillary to the purpose of the program or event. “Travel expense” means any expenditure directly incident to official travel by employees, trustees, and officers of the District for specific District purposes. Page 3 B) Types of travel for which travel expenses will be allowed: The District will only approve travel expenses for employees or trustees if the travel is necessary trustees, or necessary to obtain information for the betterment of the District in some capacity. C) Types of expenses allowed and prohibited: (1) Actual cost of travel will be allowed. Only coach flight expenses will be reimbursed with any upgrades to first or business class to be assumed by the traveler. (2) Personal vehicle costs will be reimbursed at the current IRS mileage rate for business. Trustees physically attending board meetings will be given a flat rate of $25 per meeting attended. (3) The costs of lodging at a hotel or motel are allowed if an overnight stay is necessary. Cost of lodging should be reasonable and customary for the area where the traveler is staying. (4) The costs of meals while traveling are allowed. Cost of food shall not include the cost of alcoholic beverages and should be reasonable and customary for the area. (5) The costs of conference fees, supplies and books for educational purposes are allowed. (6) Entertainment expenses, as previously defined, are NOT allowed and must be paid for personally by the traveler. D) Maximum allowable reimbursement without board action: District employees and trustees may receive reimbursement for travel expenses without specific Board of Trustees action as long as the expenses are under the Maximum Allowable Reimbursement as stated herein and the Procedure for Reimbursement below is followed: (1) The total maximum for any travel for the District purposes allowed is $ 3,000 (2) In the event of an emergency or extraordinary circumstance, reimbursement may be approved over the $ 3,000 maximum reimbursement limit if approved by a majority of the Board of Trustees at a properly noticed and/or regularly scheduled board meeting subject to a roll call vote. E) Procedure for reimbursement: No expenses shall be reimbursed without a reimbursement request form (as included here) completely filled out with receipts attached. In the event travel expense is prepaid, actual receipts must be turned in and attached to the reimbursement request form within 30 days of the completion of travel. Any amount paid in excess of the actual receipts filed must be repaid to the District within 30 days. Trustee board meeting travel mileage reimbursement will not require form submission. All documents and information submitted with the reimbursement request form shall be subject to disclosure under the Freedom of Information Act (5 ILCS 140/1 et seq.) Section 2: Should any portion of this Resolution be declared invalid, the remaining, severable portions, shall, nonetheless, remain in full force and effect. Section 3: This Resolution shall be in full force and effect from and after 10 days following its passage and approval. Page 4 PASSED by the Board of Trustees of the Desplaines Valley Mosquito Abatement District this 18th day of September , 2025, A.D. pursuant to roll call vote as follows: Ayes: 3 Nays: 0 Absent: 0 APPROVED this 18th day of September , 2025, A.D. Reatha S. Henry President, Board of Trustees ATTEST: Tito Rodriguez Secretary, Board of Trustees A motion was made by Mr. Rodriguez, seconded by Mr. Azzi, and carried by all present to adopt Resolution No. 2025-9-1 as presented. The manager indicated that the District is also required to have a formal Whistleblower Protection & Prevention of Improper Governmental Action Policy in place to comply with statutory requirements. A policy has been drafted, reviewed by our Attorney, and is presented as follows: Resolution No. 2025-9-2 A RESOLUTION ADOPTING A WHISTLEBLOWER PROTECTION & PREVENTION OF IMPROPER GOVERNMENTAL ACTION POLICY WHEREAS, the Desplaines Valley Mosquito Abatement District (“District”) is a unit of local government organized under the Mosquito Abatement Act, 70ILCS 1005/0/01, et seq.; and WHEREAS, Public Act 101-0652, effective July 1, 2021, amends the Public Officers Prohibited Activities Act by adding a new section at 50ILCS 105/4.1; and WHEREAS, 50ILCS 105/4.1 prohibits a unit of local government, or any agent or representative of a unit of local government, from retaliating against an employee or contractor who reports an improper governmental action as defined under 50ILCS 105/4.1; cooperates with an investigation by an auditing official related to a report or improper governmental action; or, testifies in a Page 5 proceeding or prosecution arising out of an improper governmental action. WHEREAS, Section 105/4.1 of the Public Officers Prohibited Activities Act, 50ILCS 105/4.1, further requires local governments to establish written policies and procedures for reporting and managing complaints of improper governmental actions and retaliation against those who file complaints of improper governmental action; and WHEREAS, the Board of Trustees of the Desplaines Valley Mosquito Abatement District find it be in the best interest of the health, safety, and welfare of the District and its citizens to adopt a policy against improper governmental action and for the protection of whistleblowers. NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the Desplaines Valley Mosquito Abatement District, Cook County, Illinois, as follows: Section 1 - The Whistleblower Protection & Prevention of Improper Governmental Action Policy as follows, is hereby approved and adopted as a written policy of the Desplaines Valley Mosquito Abatement District: A) Introduction The Desplaines Valley Mosquito Abatement District is committed to preventing improper governmental actions by its officials and employees. It is the responsibility of each District official and employee to refrain from improper governmental action. Instances of improper governmental action will be investigated in a prompt and effective manner and may result in disciplinary action or referral to the proper law enforcement agency. Employees or contractors that report improper governmental actions will not be retaliated against by the District. It is the responsibility of all District officials and employees to refrain from retaliation against individuals that report improper governmental action. This includes, but is not limited to, protection from retaliation in the form of an adverse employment action such as termination, compensation decreases, or poor work assignments, and threats of physical harm. Any whistleblowers who believe they are being retaliated against must submit a written report to the Auditing Official within 60 days of gaining knowledge of the retaliatory action. The right of a whistleblower for protection against retaliation does not include immunity for any personal wrongdoing that is alleged and investigated. All complaints of retaliation will also be investigated in a prompt and effective manner and may result in disciplinary action or referral to the proper law enforcement agency. All employees will be provided a copy of 50ILCS 105 4.1 entitled “Retaliation against a whistleblower” and the following written processes and procedures for reporting improper governmental actions upon commencement of employment and at their request. B) Definitions Auditing Official shall mean the District’s Manager or his/her designee. Employee shall mean anyone employed by the Desplaines Valley Mosquito Abatement District, whether permanent or temporary/seasonal, including full-time, part- Page 6 time, and intermittent workers; members of appointed boards or commissions, regardless of pay; and persons who have been terminated because of any report or complaint of improper governmental actions submitted. Improper Governmental Action shall mean: Any action by a: (1) District Employee (2) an appointed member of a District Board, commission or committee, or (3) an elected District official that: (1) is undertaken in violation of a federal, state or District law or rule (2) is an abuse of authority (3) violates the public trust or expectation of his or her conduct (4) is of substantial and specific danger to the public’s health and safety (5) is a gross waste of public funds The action need not be within the scope of the employee, elected official, board member, commission member, or committee member’s official duties. Improper governmental action does not include a District personnel action, including but not limited to employee grievances, complaints, appointments, promotions, transfers, assignments, reassignments, reinstatements, restorations, reemployment, performance evaluations, reductions in pay, dismissals, suspensions, demotions, reprimands, or violations of collective bargaining agreements, except to the extent that the action amount to retaliation. Retaliate, retaliation, or retaliatory action shall mean any adverse change in an employee’s employment status or the terms and conditions of employment that results from an employee’s protected activity under this section. Retaliatory action includes, but is not limited to, denial of adequate staff to perform duties, frequent staff changes, frequent and undesirable office changes, refusal to assign meaningful work, unsubstantiated letters of reprimand or unsatisfactory performance evaluations, demotion, reduction in pay, denial of promotion, transfer or reassignment, suspension or dismissal, or other disciplinary action made because of an employee’s protected activity under this section. Whistleblower means an employee, as defined in Section B of this policy, of the District who: (1) Reports an improper governmental action as defined under 50ILCS 105/4.1; or, (2) Cooperates with an investigation by an Auditing Official related to a report of improper governmental action; or, (3) Testifies in a proceeding or prosecution arising out of an improper governmental action. C) Processes and Procedures for reporting improper governmental actions If an employee has knowledge of, or a concern of, improper governmental action, the employee shall make a written report of the activity to the Auditing Official. The employee must exercise sound judgement to avoid baseless allegations. An employee who intentionally files a false report of wrongdoing will be subject to discipline up to and including termination. All reports of illegal and dishonest activities will be promptly submitted to the Auditing Official who is responsible for investigating and coordinating corrective action. Page 7 Each incident of improper governmental actions shall be documented in writing. If an employee becomes aware of an improper governmental action, as defined above, the employee shall make a written report to the Auditing Official. To the extent allowed by law, the employee’s identity shall be kept confidential unless the employee waives confidentiality in writing. The written report shall include the complainants name, date, time, place, what was said or done, by whom, and whether there are any other individuals with knowledge of this conduct. Any tangible evidence such as audio/video recordings, memoranda, emails and the like shall be forwarded to the Auditing Official. The whistleblower is not responsible for investigating the activity or for determining fault or corrective measures; the designated Auditing Official is charged with these responsibilities. The Auditing Official shall fully investigate the complaint and advise the complainant and the named employee(s) of the results of the investigation. If the Auditing Official finds that improper governmental action has taken place, or that employees or officials of the District have hindered the investigation, the Auditing Official shall notify the President of the Board of Trustees of the District in writing. The Auditing Official may also notify any other individual or entity deemed necessary, including but not limited to the Board of Trustees, the Human Resources Department, the Legal Department, the appropriate law enforcement agency, and the State’s Attorney’s Office. An employee may be subject to disciplinary action up to and including discharge in accordance with the District’s disciplinary policy and the terms of any applicable employment or collective bargaining agreement. D) Processes and Procedures for reporting whistleblower retaliation If an employee believes they have been retaliated against for: (1) reporting an improper governmental action, (2) cooperating with an investigation related to a report of improper governmental action, or (3) testifies in a proceeding or prosecution arising out of an improper governmental action, The employee shall submit a written report to the Auditing Official. Said written report must be submitted immediately, but no later than 60 days after gaining knowledge of the retaliatory action. The written report shall include the complainants name, date, time, place, what was said or done, by whom, and whether there are any other individuals with knowledge of this conduct. Any tangible evidence such as audio/video recordings, memos, emails, and the like shall be forwarded to the Auditing Official. If, however, the Auditing Official is the person engaging in or involved in the alleged retaliation, the employee shall make a report to the State’s Attorney’s Office. The Auditing Official shall fully investigate all written claims of whistleblower retaliation. If the Auditing Official finds that whistleblower retaliation has taken place or employees or officials of the District have hindered the investigation, the Auditing Official shall notify the President of the Board of Trustees of the District in writing. Page 8 The Auditing Official may also notify any other individual or entity deemed necessary, including but not limited to the Board of Trustees, the Human Resources Department, the Legal Department, the appropriate law enforcement agency, and the State’s Attorney’s Office. Where the Auditing Official finds that whistleblower retaliation has taken place, the employee subject to adverse actions may be: (1) reinstated, reimbursed for lost wages or expenses incurred, promoted, or provided some other form of restitution (2) If the Auditing Official determines that restitution will not suffice, the Auditing Official may provide the investigation findings to the employee or their attorney in an effort to make the employee whole. Where the Auditing Official finds that whistleblower retaliation has taken place, the person engaged in the prohibited retaliatory action may be fined between $500 and $5000, suspended, demoted, discharged, or civilly or criminally prosecuted. Section 2 - The District shall incorporate its “Whistleblower Protection & Prevention of Improper Governmental Action Policy” in its respective Personnel Information Handbooks. Section 3 - Should any portion of this Resolution be declared invalid, the remaining, severable portions, shall, nonetheless, remain in full force and effect. Section 4 - This Resolution shall be in full force and effect from and after 10 days following its passage and approval. PASSED by the Board of Trustees of the Desplaines Valley Mosquito Abatement District this 18th day of September , 2025, A.D. pursuant to roll call vote as follows: Ayes: 3 Nays: 0 Absent: 0 APPROVED this 18th day of September , 2025, A.D. Reatha S. Henry ATTEST: President, Board of Trustees Tito Rodriguez Secretary, Board of Trustees Page 9 A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to adopt Resolution No. 2025-9-2 as presented. The manager reviewed Resolution No. 25-3114 being adopted by the county board later today calling for evaluation and reform of Cook County mosquito abatement districts. District consolidation is the primary intent of this resolution in effort to have a uniform mosquito control approach throughout the county. The logistics to accomplish this goal will be complex since areas not included in any mosquito abatement district are not addressed. The deadline for the county’s report is June 1, 2026. The manner in which the evaluation/report will be completed is yet to be determined, and our District along with the other Districts will be included in the process. The manager indicated that the Illinois Vector-Disease Abatement Network (IVAN) has been formally launched with the North Shore, Desplaines Valley, and Northwest mosquito abatement Districts serving as founding association members. Employees from each District will serve as initial officers. The primary intent of the association is to have unified representation to address county and state legislative issues. The association will in turn retain the services of the Roosevelt Group to assist IVAN in addressing these issues. The manager provided an update on the continued environmental assessment process related to soil contamination detected in our underground gasoline storage tank piping upgrade project. To date, all required reports have been filed with the Illinois Environmental Protection Agency (IEPA). After reviewing initial reports, the IEPA requested additional soil borings and information. The additional borings and requested information have been addressed with follow-up report submitted in July. The IEPA is in the process of reviewing all additional data, and will determine what, if any, formal remediation steps will be required. Eagle Environmental, our contractor in this matter, has indicated the traditional follow-up procedure is to install several monitoring wells on the property. Samples are collected over a 12 month period, with formal IEPA case closure if no additional contamination is present. Eagle Environmental has also applied on our behalf for state reimbursement of designated expenses incurred by our District in the environmental assessment process. Reimbursement is subject to a $5,000 deductible, and will be requested in stages as different phases of assessment/remediation are completed. To date, an application for $11,126.19 has been made for initial borings and state report. Requests for follow up borings, etc. will be made in the future. A discussion was held on the upcoming 2025 tax levy. While the District’s initial intent was to not increase the tax levy from last year, projected reduction in replacement corporate personal property tax and insecticide rebates will result in a loss of $128,000 net revenue. General consensus was that a portion of the revenue loss can be absorbed by the District, the full amount cannot. The District reduced its 2024 tax levy by $50,000 with general consensus to recover this reduction in the upcoming 2025 tax levy. A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to set the 2025 tax levy at $ 1,498,586 to match the District’s 2023 tax levy request. The manager reviewed operations for the season to date. The current season experienced one of the highest West Nile Virus (WNV) infection rates in the adult mosquito population since the initial WNV epidemic. To compound matters further, the mosquito population density was at elevated levels creating the ideal scenario for WNV transmission to humans. To date, five human cases have occurred Page 10 within the District in Brookfield, LaGrange, LaGrange Park, Melrose Park and Willow Springs respectively. Aggressive mosquito larval control operations were maintained to minimize the disease transmission cycle. Catch basin operations typically treat curbside basins three times during any given season, but all areas of the District experiencing high rainfall event totals resulting in basins being “flushed” from treatment product were re-treated in a fourth round. In addition contingency adult mosquito operations were utilized throughout the District to reduce adult vector mosquito population levels. Rainfall within the District was varied, with the southeast communities receiving over 5" of rain, and the northwest communities only around 1". General larval control operations were successful in source treatment, with overall a minimal increase in nuisance mosquitoes. The Aedes albopictus mosquito population did flourish during 2025. This mosquito is relatively new to our area, however has established its increased presence with each new season. This species is an aggressive daytime biter, and comprised the majority of nuisance mosquito complaints. This species has a limited flight range, and typically breeds in artificial containers or similar sources found around the home. More often than not, when we investigate a mosquito annoyance complaint, an Aedes albopictus breeding source is found on the property. A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to adjourn the meeting at 9:30am. Approved this day of , 2025. Reatha S. Henry, President Tito Rodriguez, Secretary