For most people, other than accountants, budget season is not a favorite time of year. Yet it is a very necessary one.

Structuring and maintaining a budget that primarily uses citizen tax dollars to operate is a big responsibility for the Callaway Village Board. That is why the majority of the one and a half hour meeting on April 14 was devoted to the audit report and budget conversation.

At the March meeting, the board voted to hire former board member Ken Pitkin to assist with developing next year’s budget and going through the Village finances. Pitkin’s many years of serving on the Village Board, coupled with his own experience of owning and operating a business, have allowed him to gain knowledge and insight into the complexities of the Village budget.

“We hired him to help us with the LB840 funds and our budget,” explained Board Chairman Dan Lewandowski. “Ken did that for years when he was here. He has that ability and talent, and we did need the help.”

The Village recently changed accounting firms and is now with AMGL, P.C. of Grand Island. Travis Arnold represented that firm as he presented the audit and budget report to the board at the April meeting. One of the highlights of his report is that the Village’s assets exceeded its liabilities at the end of the most recent fiscal year by $2,350,000. Of that amount, $480,349 is unrestricted, which means those funds may be used however the board deems best to benefit the citizens of the community.

Arnold went through the report in detail, explaining to the board what it all means and giving a clear picture of where the Village sits financially. That attention is something the board said they have not received before and are very grateful for.

“I have to say, in all my years on the board, we have never had a report like that,” said board member Lawrence Paulsen at the conclusion of Arnold’s presentation.

The next item before the board was comments from Callaway resident Charles Jorgenson, who shared his concerns about disregard of the stop signs and continuous barking dogs.

“Hardly anybody stops at this stop sign,” Jorgenson stated, referring to the north and south signs at the intersection of Kimball Street and the highway.

While the board acknowledged that this is a problem, it was also noted that the Village is limited in the recourse it can take. “We have a lot to deal with, but there is zero help from our county sheriff. There is zero help from our county attorney,” stated board members and former chairman Mark Kimball.

Jorgenson asked if the board had considered installing cameras at the intersection to catch those in violation, but the board members pointed out that those individuals would most likely not be prosecuted anyway. “But I’m with you, something needs to be done. We just can’t get any help,” Kimball added.

Board member Darwin Mast commented that the Village must have written policies in place to enforce, and that is something they are working with their attorney on. “We had an ordinance officer, and he got frustrated, which is understandable because there’s not a leg for him to stand on,” said Mast. “It’s not just barking dogs and traffic, it’s cars, lots, trees, and everything else. I will call the lawyer and see where we’re at on this.”

The ordinance officer Mast referred to is Alan Eastwood, who was hired by the Village at the Aug. 12, 2025, meeting. He submitted his resignation from that position at the March 2026 meeting.

As the board pivoted back toward finances, Ken Pitkin presented his very detailed report. He has been reviewing all of the accounts, funds, bonds, and documents to help the board understand where everything is and present options on how to get the most benefit for the Village. That included some suggested restructuring of CDs, which received approval from the board. Pitkin will update the board at next month’s meeting.

Along with Village utility reports, there was also discussion on the pool staff for 2026. Mast is spearheading that department and reported that Greeley Hrupek will be the manager again this year. The Village has been seeking applicants for staff and is hoping to have those positions filled soon. The board approved salaries of $17 per hour for the manager, $16 per hour for assistant manager, and $15 per hour for lifeguards.

There was also discussion on handling the trash and recyclables from the Village and the future of the Custer County Recycling Center. No action was taken.

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