City Council

Borough of Highspire Workshop Meeting of the Highspire Borough Council June 10, 2025 (Please Note: Workship meetings may be used for official deliberations and decisions) “We know that they are lying, they know that they are lying, they even know that we know they are lying, we also know that they know we know they are lying too, they of course know that we certainly know they know we know they are lying too as well, but they are still lying. In our country, the lie has become not just moral category, but the pillar industry of this country.” ― Aleksandr Solzhenitsyn 1. Call to Order 2. Prayer/Pledge of Allegiance 3. Roll Call 4. Acceptance of Minutes – Regular Meeting held on May 20, 2025. 5. Financial Reports a. Treasurer’s Report for May, 2025 b. Monthly Financial Statements – May, 2025 1. General Fund 2. Sewer Administration Fund 3. Sewer O & M Fund 6. Mayor’s Report 7. Public Safety Director’s Report – May to June, 2025 8. Fire Department Reports a. Fire Chief Report – Monthly Report for May, 2025 Page | 1  b. Treasurer’s Report 9. South Central Emergency Medical Services Report for April, 2025 10. Citizens’ Comments (limit 3 minutes) 11. Committee Reports a. Public Facilities Committee b. Sanitation Committee c. Highspire Happenings d. Finance/Administration Committee e. Personnel Committee f. Community Development Committee g. Public Safety Committee h. Maintenance & Repair Committee 12. Staff Activity Reports a. Borough Manager’s Report - Mark Stonbraker b. Code Enforcement Report - Deanna Proctor c. Public Works Department Report - Randy Kreider d. Highspire Authority – Deanna Proctor e. Grant Administrative Report & Fire Department Financial Report f. Sewer Billing Adjustments & Reconciliations for May, 2025 g. Safety Committee 13. Solicitor’s Report 14. Engineer’s Report Page | 2 15. Old Business a. 16. New Business a. Motion to direct staff to release the June, 2025 contribution to the Citizens Fire Company #1 of Highspire as indicated in the 2025 General Fund Budget (Fire Protection – Contributions – Fire Company 411.500). Amount to be paid to the Company - $3,500.00. b. Motion to (approve/reject/table) the proposal from Hamilton & Musser, P. C., for independent auditing services of the Borough’s financial accounts. c. Motion to (approve/reject/table) the purchase of a solar charging panel and accompanying equipment from All Traffic Solutions (Quote #: Q-97066) for the speed sign shared with Royalton Borough. Total cost of the equipment will be $2,133.41, half of which will be paid by the Borough of Highspire ($1,066.71) and the remaining half paid by Royalton Borough. d. Motion to (approve/reject/table) the purchase of two (2) Kussmaul shorelines by B. Moyer Radio Communications (Quote No. 12463) for installation into the new 2024 Chevrolet Tahoe police vehicles. Total cost of the installation is $3,456.98 which will be paid out of the Equipment, Vehicle and Property Reclamation Fund PLGIT. 17. Approval of Payroll and Bills 18. Adjournment Page | 3  Proposal for Independent Auditing Services Highspire Borough May 29, 2025 Submitted to: Highspire Borough Council Prepared by: Nicholas Shearer, CPA, CGFM, CFE, Shareholder Hamilton & Musser, P.C. 176 Cumberland Parkway Mechanicsburg, PA 17055 717-697-3888 ext. 134 nshearer@hnmcpas.com  Proposal for Independent Auditing Services For Highspire Borough Table of Contents Letter of Transmittal ________________________________________________1 Business Profile: Executive Summary ___________________________________________ 2-4 Our Audit Team Leadership _______________________________________5 Audit Approach ____________________________________________________6 Work Plan and Timetable __________________________________________ 7-8 Fees and Costs__________________________________________________ 9-11 Professional Services Reference List _______________________________ 12-13 Peer Review Letter ________________________________________ Appendix 1 Résumés ________________________________________________ Appendix 2 Certificate of Insurance _____________________________________ Appendix 3 Cost Proposal ____________________________________________ Appendix 4 May 29, 2025 To the Borough Council Highspire Borough 640 Eshelman Street Highspire, PA 17034 Thank you for the opportunity for Hamilton & Musser, P.C., CPAs to submit a proposal for the audit of the Highspire Borough (Borough). We are excited about the prospect of working with the Borough and are confident that our experience, expertise and dedication to quality service makes us a strong candidate for this engagement. Hamilton & Musser, P.C., CPAs has extensive experience in auditing State and Local governments, as well as a range of other governmental entities. Our firm has a longstanding reputation for professionalism, responsiveness, and integrity in the public sector. We believe, and our clients will attest, that we consistently develiver value-added audit services to all of our clients. Hamilton & Musser, P.C., CPAs has built a dedicated audit practice focused on effectively serving State and Local governments and other governmental entities like Highspire Borough. We fully understand the services requested in the Request for Proposal and understand the regulatory requirements specific to Highspire Borough. Hamilton & Musser, P.C., CPAs is a firm of CPAs and meets the independence standards of the GAO Standards for Audit. We are committed to provide staffing and supervision adequate to meet all deadlines of Highspire Borough. The proposal and accompanying cost schedule will remain valid and binding until July 31, 2025 and will become part of the resulting contract. As the person responsible for the audit practice of Hamilton & Musser, P.C., CPAs, my contact information is as follows: Nicholas L. Shearer, CPA, CGFM, CFE Audit Shareholder (Authorized to bind the Firm to this Proposal) Hamilton & Musser, P.C. 176 Cumberland Parkway Mechanicsburg, PA 17055 EIN: 23-2213999 Phone: 717-697-3888 Fax: 717-697-6943 Email Address: nshearer@hnmcpas.com We are confident that the transition to Hamilton & Musser, P.C., CPAs would be a smooth one and that your decision to select our firm would be confirmed by our work and assistance to Highspire Borough. Thank you again for the opportunity to submit our proposal. Please contact me with any question you may have. We look forward to serving you. Sincerely, Nicholas L. Shearer, CPA, CGFM, CFE Shareholder  Proposal for Independent Auditing Services For Highspire Borough Business Profile – Executive Summary Hamilton & Musser, P.C., CPAs was founded in 1986. We began providing auditing services in 1990 and audit services to municipalities in 1999. Since this time, we have grown to serve over 60 governmental entities in Central PA. Our governmental audit team consists of two (2) shareholders, two (2) technical reviewers, ten (10) professional staff, and four (4) administrative staff. Our office is located in Mechanicsburg PA, which is 20 minutes from the Borough’s office. At Hamilton & Musser, P.C., CPAs, we specialize in providing quality audit and regulatory services to governmental entities, and we have strategically built our audit practice around these clients. Our team is highly qualified, and all believe in the purpose and values of our audit practice. These include: Our Purpose: We work as a team to provide quality attest services, all for the glory of God. Audit Team Core Values: • Team-Centered • Teaching Mindset • Integrity • Service • Life-Work Balance Through our memberships with the following organizations, we are able to stay current on industry trends and auditing standards: Business Profile – Executive Summary of Hamilton & Musser, P.C., CPAs – Continued May 29, 2025 There are three primary reasons why we are confident that Hamilton & Musser, P.C., CPAs is the best independent certified public accounting firm for your audit needs: 1. A Record of Governmental Entity Expertise Your organization expects input related to your internal operations through the annual audit process. Our expertise with governmental entities has provided the opportunity for us to develop a very thorough best-practices model for entities like Highspire Borough in areas such as: internal controls, fraud prevention, and financial reporting, among others. We use our time during the audit process to identify areas for improvement and communicate any findings to management and Highspire Borough at the conclusion of our audit. 2. Experienced Staff on Your Engagement We will staff your engagement with experienced professionals. Your team will be led by Nicholas Shearer, CPA, CGFM, CFE, the governmental team leader. Nick is a Certified Government Financial Manager (CGFM) and Certified Fraud Examiner (CFE), in addition to Certified Public Accountant (CPA). These certifications provide a set of skills that uniquely qualify Hamilton & Musser, P.C., CPAs to audit governmental entities. These individual certifications and combination of certifications are not part of all CPA firms. Each member of our governmental audit team has developed expertise in governmental accounting and auditing through their interactions with government clients and specialized continuing education. This expertise and genuine desire to serve governmental entities is quickly noticed and appreciated by our clients. Highspire Borough will benefit from our experience and understanding of its purpose. 3. Client Service Our goal is to exceed your expectations. Our firm size allows us to work efficiently and be responsive to your staff. When you work with our firm, you are working with a firm that responds to requests, problems, or concerns immediately. Hamilton & Musser, P.C., CPAs Page 3 of 13 Business Profile – Executive Summary of Hamilton & Musser, P.C., CPAs – Continued May 29, 2025 Additional Services At certain times, there may be a need for services beyond the scope of the attest services outlined in this proposal. Our qualified staff have the specialties to assist. Some examples of services Hamilton & Musser, P.C., CPAs provides are: • Payroll Processing • Bookkeeping Services • Agreed-Upon Procedures • Internal Control Review • Fraud and Forensic Investigations • Budgeting & Forecasting • Outsourced CFO services Our established record of expertise, staffing engagements with experienced staff, and focus on client service to exceed expectations delivers results. We are excited for the opportunity to assist Highspire Borough and its mission and look forward to working with your organization. Thank you! Hamilton & Musser, P.C., CPAs Page 4 of 13  Proposal for Independent Auditing Services For Highspire Borough Business Profile – Our Audit Team Leadership Your team will consist of a variety of team members assigned to your audit based on their specialized knowledge, skills, and services needed to complete the audit. Our goal is to provide a team that is familiar and consistent for each year of service. Nicholas L. Shearer, CPA, CGFM, CFE – Shareholder Nick Shearer is a shareholder at Hamilton & Musser, P.C., CPAs, and he helps to lead the firm’s audit practice. Having over a decade of public accounting experience as an auditor and consultant to government organizations, Nick brings significant expertise to the firm’s audit and consulting engagements. Nick has received his certification as a Certified Fraud Examiner (CFE) and is a member of the Association of Certified Fraud Examiners. Nick is also a Certified Government Financial Manager (CGFM). We believe that these certifications provide Hamilton & Musser, P.C., CPAs with an ability to properly address the Auditing Standards Board’s Statement of Auditing Standard Number 2401 – “Consideration of Fraud in a Financial Statement Audit.” It is important to recognize that these credentials are not a part of all CPA firms. See Appendix 2 to review Nick’s résumé. Michelle Olivieri, MBA, CPA – Government Technical Reviewer See Appendix 2 to review Michelle’s résumé. Chris Shradley, CPA – Government Audit Leader See Appendix 2 to review Chris’s résumé. Jennifer Wagner, CPA – Government Audit Leader See Appendix 2 to review Jennifer’s résumé. Lauren Steffy, CPA – Government Audit Leader See Appendix 2 to review Lauren’s résumé. Hamilton & Musser, P.C., CPAs Page 5 of 13  Proposal for Independent Auditing Services For Highspire Borough Audit Approach We will audit the financial statements and the DCED reports for the governmental funds, proprietary funds, and fiduciary funds of Highspire Borough as of and for the years ending December 31, 2025, 2026, and 2027. Our audits will be made for the purpose of forming an opinion on the financial statements and the DCED-CLGS-30, taken as a whole. Our approach will begin at our interim date. We will gain an understanding of each organization’s internal control structure. We will evaluate and make determinations on the following five components of the internal control structure: 1. The control environment 2. Each organization’s risk assessment process 3. Each organization’s process to monitor the system of internal controls 4. Information systems and communications 5. Control activities Based on the size of Highspire Borough and our experience with small- to medium-sized municipal clients, a full test of controls has proved to be inefficient. Our approach will be to perform detailed analytics over revenue and expenses. Based on these analytics, expectations, and understanding of other municipalities, we will perform substantive tests over revenue and expenses to substantiate our opinion. We will perform our tests over revenue and expenses at our interim and fieldwork dates. We will also perform monthly procedures over the Borough’s internal records with the goal to ensure that the Board reports are complete and accurate. We will rely on management to reconcile bank statements and classify receipts and disbursements in accordance with governmental standards. We will assist management in updating their accounting system to print reports directly from the accounting system instead of custom reports provided by H&M. Key areas that will be checked by H&M prior to the Board meetings will be: 1. Allocation of Payroll to each fund 2. Reconciliation of due to / due from and transfers between funds 3. Reconciliation of utility billing system to the accounting system Hamilton & Musser, P.C., CPAs Page 6 of 13  Proposal for Independent Auditing Services For Highspire Borough Work Plan and Timetable Time Schedule(1): December / January Interim Work (1-2 days) January / February Fieldwork (2-3 days) March Draft of financial DCED Reports Three Days after Approval of Draft Finals of DCED Reports April / May Draft and Finals of Financial Statements (1) Schedule assumes that the component auditor for the Authority will have their audit completed by the required deadlines. Supervisory Review: Hamilton & Musser, P.C., CPAs has an extensive review process for all of our audits. Each audit undergoes a thorough technical review process performed by our Technical Review Manager. Our financial statements and DCED reports also go through three levels of review by experienced quality control personnel. After all of these reviews, the audit, financial statements, and DCED reports will go through a final review process by the shareholder or secondary shareholder (if the first shareholder is the In-Charge). Additional Information: • Computer/Technology Capabilities and Workpaper Retention: Hamilton & Musser, P.C., CPAs utilizes AdvanceFlow to conduct a paperless audit. We also use all Microsoft Office tools in our audit process. We conduct our audit through a secure VPN to our office, using either the client’s internet or our own hotspot. All data transferred from the client to Hamilton & Musser, P.C., CPAs will be done through our secure portal or by using encrypted flash drives. All workpapers are retained for a minimum of seven years. Hamilton & Musser, P.C., CPAs Page 7 of 13 Work Plan and Timetable – Continued May 29, 2025 • Peer Review: Hamilton & Musser, P.C., CPAs participates in the American Institute of Certified Public Accountants Peer Review Program. Every three years our firm receives a peer review from a qualified certified public accounting firm. This is an independent examination of Hamilton & Musser, P.C., CPAs’ audit quality. In our most recent examination (see copy of report – Appendix 1), our firm received an opinion of “pass.” We are proud to have received this report which is the highest quality report we could have been awarded. • Licensing: Hamilton & Musser, P.C., CPAs and all of our CPAs are licensed to practice in Pennsylvania. Hamilton & Musser, P.C., CPAs as a firm has not, nor have any of our individual staff members, received a complaint from the Pennsylvania State Board of Accountancy nor the AICPA / PICPA. • Independence: Hamilton & Musser, P.C., CPAs meets all independence requirements of the Standards for Audit of Governmental Organizations, Programs, Activities and Functions as publicized by the U.S. General Accounting Office of the Comptroller General with respect to Highspire Borough. • Current and Past Client Engagements: Hamilton & Musser, P.C., CPAs has had no contract terminations for default or other incidents in the past five years. • Insurance: See Appendix 3 for professional liability insurance requirements. Hamilton & Musser, P.C., CPAs Page 8 of 13  Proposal for Independent Auditing Services For Highspire Borough Fees and Costs Audit Fee Schedules: Audit Year Borough (1) Joint O&M December 31, 2025 $ 19,900 $ 6,250 December 31, 2026 $ 20,600 $ 6,500 December 31, 2027 $ 21,400 $ 6,800 (1) Includes audit and preparation of modified cash basis financial statements and DCED-CLGS-30 Report. Our proposed fees assume a three-year commitment and allocate initial set-up costs across all three years. The financial statements included in the quotes above are revised from prior issued statements to exclude prior-year summarized information, to consolidate expenditures by function into six categories, and to provide consistent modifications of financial statements between the Borough. Monthly Consulting – $1,000 / Month estimated a. It is our understanding that additional monthly consulting is needed to assist in the reconciliation of certain accounting items each month in order for management to generate internal financial statements. These services will be billed at standard hourly rates. Our goal will be to train and teach Highspire Borough staff to efficiently perform this work going forward. Any discrepencies noted related to this work will be reported to the Board at the end of the audit. If our estimates are not in line with comparable proposals or your expectations, we welcome the opportunity to discuss our assumptions and methodologies with you. Hamilton & Musser, P.C., CPAs Page 9 of 13 Fees and Costs – Continued May 29, 2025 Additional Annual Costs: The following costs will be added to Highspire Borough costs above unless Highspire Borough removes these items and requirements. 1. Board Meeting Presentation – $600 a. Board meetings outside of normal business hours are billed at standard hourly rates. Board meeting presentations during business hours are billed at 50% of standard hourly rates. Virtual meetings are free of charge. 2. Single Audit – $2,500 - $7,500 a. The Borough’s proposal indicated that a Single audit may be needed. Based on our brief evaluation, we do not believe a Single audit is needed. The cost of a Single Audit is based on the over-amount of federal funding, underlying expenses, number of funding sources, and records related to the Single Audit. The Borough should keep us up-to-date with any federal funding it receives and spends throughout the year. 3. PAFR Preparation – $1,000 b. Includes preparation of schedules and general format. The Borough will be responsible for the language within the PAFR report. 4. ACFR Preparation – $5,000 c. Includes preparation of schedules based on historical information provided by the Borough. The Borough will be responsible for the transmittal letter. The following services have not been included within the scope of this audit proposal. IF these services are required, or requested by you, they will be discussed immediately with management and will either be billed at our standard hourly rates or a new fee will be negotiated. • A Single Audit of the Organization’s financial assistance under Uniform Guidance • Implementation of new accounting standards • Separate audits of federal, state or local grants or loans • Preparation of IRS Form 1099s, annual and quarterly payroll tax returns • Assistance in reconciling the trial balance or general ledger account, if out of balance • Technical questions outside the scope of the audit • Preparation of the Management’s Discussion and Analysis • Preparation of the ACFR or PAFR Hamilton & Musser, P.C., CPAs Page 10 of 13 Fees and Costs – Continued May 29, 2025 Hourly Rates by Level as of January 1, 2025: • Shareholder: $325 per hour • Manager: $225 per hour • Supervisor: $220 per hour • Staff: $160 per hour Additional Requirements: To remain efficient year over year, we will require the following documents to be provided electronically starting with the December 31, 2025 audit. • Bank statements and reconciliations • Payroll reports and timesheets • Utility billing reports • Expense invoices over $5,000 Hamilton & Musser, P.C., CPAs Page 11 of 13  Proposal for Independent Auditing Services For Highspire Borough Professional Services Reference List Audit Clients: West Hanover Township and Authority (Dauphin County) Tim Houck, Finance Director Phone: (717) 652-4841 West Pennsboro Township and Authority (Cumberland County) Evelyn Swartz, Secretary Phone: (717) 243-8220, ext. 101 Millerstown Borough and Authority (Perry County) Karen Knellinger, Secretary/Treasurer Phone: (717) 589-3738 Hamilton & Musser, P.C., CPAs Page 12 of 13 Professional Services Reference List – Continued May 29, 2025 Municipalities: Cumberland County York County Dickinson Township Carroll Township Dickinson Township Municipal Authority Conewago Township and Authority Mechanicsburg Borough Dover Borough Mechanicsburg Borough Authority East Manchester Township Middlesex Township Municipal Authority Franklintown Borough Mount Holly Springs Borough Franklintown Borough Municipal Authority Mount Holly Springs Borough Authority Glen Rock Borough New Cumberland Borough Hellam Township Newville Borough and Authority Jackson Township North Middleton Township Jackson Township Sewer Authority Penn Township Jacobus Borough West Pennsboro Township Mount Wolf Borough West Pennsboro Municipal Authority North Codorus Township Red Lion Borough Red Lion Municipal Authority Dauphin County Windsor Borough Authority Dauphin Borough Wrightsville Borough Elizabethville Borough Wrightsville Borough Municipal Authority Londonderry Township Yoe Borough West Hanover Township West Hanover General Authority West Hanover Township Authority Adams County Williamstown Borough Latimore Township Williamstown Borough Municipal Authority Tyrone Township Perry County Lancaster County Millerstown Borough Drumore Township Millerstown Municipal Authority Chester County Elverson Borough Elverson Borough Municipal Authority Hamilton & Musser, P.C., CPAs Page 13 of 13 Proposal for Independent Auditing Services For Highspire Borough Appendix 1 Peer Review Report Proposal for Independent Auditing Services For Highspire Borough Appendix 2 Résumés  NICHOLAS L. SHEARER, CPA, CGFM, CFE 176 Cumberland Parkway Mechanicsburg, PA 17055 (717) 697-3888 AUDIT / CONSULTING SHAREHOLDER EXPERIENCE HAMILTON & MUSSER, P.C. – July 2014 to Present Significant experience in managing multiple staff audits • Governmental Organizations • Non-Profit Organizations Reporting Services • Non-Profit and Government financial statement reporting • DCED-CLGS-30 preparation • DCED-CLGS-04 preparation Other Services • Establishment/maintenance of internal controls • Compliance with applicable laws and regulations • Spreadsheet design • Other accounting services Staff Accountant – SF & COMPANY, P.C. – January 2013 – July 2014 Assistant to the Finance Director – COUNTY OF ADAMS – July 2012 – January 2013 EDUCATION Certified Fraud Examiner– Certification by examination – 2017 Certified Government Financial Manager – Certification by examination – 2017 Certified Public Accountant – Certification by examination – 2014 Bachelor of Science in Business Administration – SHIPPENSBURG UNIVERSITY – 2013 Majors: Accounting and Finance; Minor: Economics John L. Grove College of Business Undergraduate Scholar Member – Alpha Kappa Psi Professional Business Society Member – Omicron Delta Epsilon Economic Honors Society Continuing professional education to meet state requirements, GAO audit requirements as a CPA Continuing professional education as a CGFM and CFE TIME DONATION PICPA Local Government A&A Committee – January 2017 – Present Reviewer – GFOA PAFR Program – January 2019 – Present Roxbury HOA Board Member – July 2024 – Present Cumberland County Affordable Housing Trust Fund Board Member – June 2024 – Present MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) Pennsylvania Institute of Certified Public Accountants (PICPA) Association of Certified Fraud Examiners (ACFE)  MICHELLE OLIVIERI, MBA, CPA 176 Cumberland Parkway Mechanicsburg, PA 17055 (717) 697-3888 TECHNICAL REVIEW MANAGER EXPERIENCE HAMILTON & MUSSER, P.C. – July 2017 to Present Significant experience in managing multiple staff audits • Governmental Organizations • School District Single Audits • Non-Profit Organizations • Single Audit (non-profits, governments) Reporting Services • Government financial statement reporting • Non-profit financial statement reporting • Schedule of Expenditures of Federal Awards reporting Other Services • Establishment/maintenance of internal controls • Compliance with applicable laws and regulations • Other accounting services Accountant – GREENAWALT & CO, P.C. – March 2013 – July 2017 Senior Accountant – KPMG – September 2011 - March 2013, February 2002 – June 2007 Outsourced Director of Finance – MCKONLY & ASBURY – May 2009 – February 2011 Controller – ADEPT RESULTS – June 2007 – November 2008 EDUCATION Certified Public Accountant – Certification by examination – 2007 Master of Business Administration – ST. BONAVENTURE UNIVERSITY – 2002 Member – Delta Mu Delta Business Honors Society Bachelor of Arts in International Studies – EMORY UNIVERSITY –1995 Continuing professional education to meet state requirements, GAO audit requirements as a CPA TIME DONATION Served on community Home Owners Association Board – January 2012 – August 2016 Central Dauphin School District Special Education Parent Advisory Committee Volunteer with Junior Achievement Volunteer with West Hanover Elementary School MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) Pennsylvania Institute of Certified Public Accountants (PICPA)  CHRISTEN SHRADLEY, CPA 176 Cumberland Parkway Mechanicsburg, PA 17055 (717) 697-3888 AUDIT IN-CHARGE EXPERIENCE HAMILTON & MUSSER, P.C. – May 2023 to Present Significant experience in managing multiple staff audits • Governmental Organizations (Boroughs, Townships and Authorities) • School District Audits • Non-Profit Organizations • Single Audit (non-profits, governments, and school districts) Reporting Services • Government financial statement reporting • DCED-CLGS-30 preparation • DCED-CLGS-04 preparation • Non-profit financial statement reporting • Schedule of Expenditures of Federal Awards reporting Other Services • Establishment/maintenance of internal controls • Compliance with applicable laws and regulations • Other accounting services Manager – TROUT CPA – January 2020 – April 2023 Manager – GREENAWALT & CO, P.C. – May 2016 – December 2019 Director – ZELENKOFSKE AXELROD LLC – June 1998 – January 2016 Audit Senior – DEPARTMENT of the AUDITOR GENERAL – June 1992 – June 1998 EDUCATION Certified Public Accountant – Certification by examination – 1996 Bachelor of Science in Accounting and Finance – UNIVERSITY OF PITTSBURGH, JOHNSTOWN –1991 Graduated Summa Cum Laude TIME DONATION Volunteer with Junior Achievement Active with local church in Bell Choir and as a Sunday School Teacher MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) Pennsylvania Institute of Certified Public Accountants (PICPA) Government Finance Officers Association (GFOA)  JENNIFER WAGNER, CPA 176 Cumberland Parkway Mechanicsburg, PA 17055 (717) 697-3888 AUDIT SUPERVISOR EXPERIENCE HAMILTON & MUSSER, P.C. – August 2019 to Present Significant experience in managing multiple staff audits • Pennsylvania Boroughs • Pennsylvania Townships • School District Audits • Non-Profit Organizations • Single Audit (school districts, non-profits, governments) • Employee Benefit Plans Reporting Services • Government financial statement reporting • Nonprofit financial statement reporting • Schedule of Expenditures of Federal Awards reporting • Employee Benefit Plan financial statement reporting Other Services • Establishment/maintenance of internal controls • Compliance with applicable laws and regulations • Other accounting services Manager – BOYER & RITTER, LLC – January 2017 – August 2019 Senior Accountant – WAGGONER, FRUTIGER & DAUB, LLP – August 2008 – January 2017 Accountant – HOULDSWORTH & RUSSO, PC – August 2005 – March 2008 EDUCATION Certified Public Accountant – Certification by examination – 2007 Bachelor of Science in Accounting – UNIVERSITY OF NEVADA LAS VEGAS –2006 Bachelor of Arts in Psychology – UNIVERSITY OF NEVADA LAS VEGAS – 2006 Vice President of Beta Alpha Psi, Theta Omicron Chapter Continuing professional education to meet state requirements, GAO audit requirements as a CPA TIME DONATION Fundraising Committee, The Circle School – May 2018 to Present MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) Pennsylvania Institute of Certified Public Accountants (PICPA)  LAUREN STEFFY, CPA 176 Cumberland Parkway Mechanicsburg, PA 17055 (717) 697-3888 AUDIT STAFF EXPERIENCE HAMILTON & MUSSER, P.C. – May 2021 to Present Significant experience in managing multiple staff audits • Pennsylvania Boroughs • Pennsylvania Townships • Non-Profit Organizations Reporting Services • Nonprofit financial statement reporting • DCED-CLGS-30 preparation • DCED-CLGS-04 preparation Other Services • Establishment/maintenance of internal controls • Compliance with applicable laws and regulations • Other accounting services EDUCATION Certified Public Accountant – Certification by examination – 2023 Bachelor of Science in Accounting – MESSIAH UNIVERSITY – 2021 Minor: Economics Summa Cum Laude Messiah University Honors Program Student Member – Delta Mu Delta Business Honors Society Continuing professional education to meet state requirements, GAO audit requirements as a CPA TIME DONATION Operations Team Volunteer, Daybreak Church – February 2023 – Present MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) Pennsylvania Institute of Certified Public Accountants (PICPA) Proposal for Independent Auditing Services For Highspire Borough Appendix 3 Certificate of Insurance Proposal for Independent Auditing Services For Highspire Borough Appendix 4 Cost Proposal  Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 2025 26,150 2026 27,100 2027 28,200 2025 2,500 - $7,500 2026 2,500 - $7,500 2027 2,500 - $7,500 Shareholder 325 Senior 150 – 185 Director 200 – 250 Staff 150 – 175 Manager 185 – 220 Administration 100 – 150 Supervisor 185 – 200 May 27, 2025 Nicholas Shearer, Shareholder (717) 697-3888 ex 134 nshearer@hnmcpas.com NONE B. Moyer Radio Communications Quote Phone: (717) 838-0220 21 N. College Street, P.O. Box 14 No.: 12463 Palmyra, PA 17078 Date: 5/30/2025 Prepared for: Prepared by: Brandon Sell Mark Stonbraker (717) 939-3303 Account No.: 11675 Highspire Police 640 Eshelman Street Highspire, PA 17034 Quantity Item ID Description UOM Discount Sell Total Kussmaul Installs 2 091-11HO-12 Kussmaul Auto Charge 11 HO for dual EA $0.00 $741.71 $1,483.42 Batteries 2 091-55-20-120 Kussmaul 20AMP Plug EA $0.00 $354.28 $708.56 2 MISC. Misc. (wire,loom,connectors,etc) EA $0.00 $25.00 $50.00 2.00 Install Labor Installation Labor HR $0.00 $570.00 $1,140.00 1.00 Shipping Shipping from Manufac. EA $0.00 $75.00 $75.00 Your Price: $3,456.98 Total: $3,456.98 Prices are firm until 6/29/2025 Terms: Net 30 Prepared by: Brandon Sell, bsell@moyerradio.com Date: 5/30/2025 PA CoStars Contract 012-E22-293 Accepted by: Date:__________ ___________ quote.rpt Printed: 5/30/2025 4:11:25PM Page 1