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From YouTube: Finance Committee Meeting 05/25/2022
Description
Finance Committee Meeting 05/25/2022 9:00am
A
A
A
All
right,
I
would
ask
for
a
motion
to
allow
mr
miller
to
attend
by
zoom
mr
long.
Miss
parker
servants,
all
in
favor
of
the
motion
say
aye
aye,
opposed,
nay
motion
carries
if
we
could
take
a
moment
of
personal
privilege,
I'd
like
to
take
ask
for
a
moment
of
silence
for
the
victims
of
the
shooting
in
texas.
A
A
E
Good
morning,
first
of
all,
I'd
also
like
to
introduce
jackie
miles
who's
sitting
in
the
back
with
me,
she's
our
audit
manager
at
skdo,
and
she
has
a
huge
part
in
this
audit
as
well.
I
was
delegated
to
do
the
speaking
part
today,
but
I
wanted
you
all
to
make
sure
you
saw
her
face
and
know
that
she's
very
involved
in
this
as
well.
E
E
So
I
appreciate
everybody's
teamwork
on
that
I'm
just
going
to
go
through
the
very
highlights
of
the
report
like
I
said
it
is
a
long
report,
there's
several
sections
to
it
and
there's
a
lot
of
moving
pieces
to
the
audit
in
general,
but
first
and
foremost,
we're
hired
to
give
you
an
opinion
on
your
financial
statements.
We've
issued
an
unmodified
opinion,
which
means
a
clean
opinion
on
your
financial
statements.
E
E
A
corrective
action
plan
has
been
put
in
place
for
that
and
you'll
find
that
on
the
very
last
page
of
the
report,
other
communications
that
we
provide
to
you
are
the
communications
with
governance,
which
is
in
your
packet,
we're
required
to
report
to
you
any
issues.
We
ran
into
any
significant
issues
with
management,
any
new
accounting
standards
that
were
implemented,
anything
significant
that
we
feel
you
as
a
governing
board
should
know
about
the
biggest
thing
that
was
implemented
in
the
2021
financial
statements
was
a
new
gasby
standard
government
accounting
standards
board
statement.
E
Number
84
was
issued
regarding
fiduciary
accounting.
They
redefined
what
fiduciary
funds
are
so
that
changed
some
of
our
presentation
as
far
as
how
funds
were
classified
from
2020
compared
to
2021,
and
it
also
modified
slightly
the
accounting
for
those
funds.
So
there
were
some
restatements
meaning
we
took
last
year's
ending
balances
and
restated
them
as
if
that
standard
had
been
applied
to
prior
year
numbers
and
then
move
forward
from
that,
so
that
is
disclosed
in
the
financial
statements.
In
note
number
four,
it's
referred
to
in
the
communication
and
governance
as
well.
E
We
also
issue
a
management
letter
with
any
recommendations
that
we
find
that's
also
in
your
packet.
So
once
you
read
through
that,
if
you
have
any
questions
you
can
discuss
with
mr
wheeler
with
mr
mccarty
or
with
me,
and
then
I
also
would
encourage
you
in
the
big
report
to
read
management's,
discussion
and
analysis,
it's
about
20
pages
long,
which
is
a
lot
shorter
than
162
pages,
so
that
is
written
by
the
finance
department
and
it
just
it's
discussion
analysis.
E
E
As
far
as
financial
highlights,
I
just
want
to
point
out
that
the
financial
statements
start
out
with
a
statement
of
net
position.
So
that's
a
high
level
summarized
view
of
your
governmental
activities
and
your
business
type
activities.
So
your
governmental
activities
are
the
majority
of
your
funds,
your
general
fund
to
work
fund
pension
fund,
all
those
special
revenue
funds,
and
then
the
business
type
activities
are
etsb
and
animal
control.
E
The
county
had
a
total
net
position
of
73
million
dollars
as
of
the
end
of
november.
That's
an
increase
of
16.6
million
dollars
over
the
prior
year
governmental
activities,
so
that
would
exclude
those
business
activities.
Had
a
net
position
of
62.8
million
of
that
47
and
a
half
is
tied
up
basically
in
capital
assets.
E
There's
an
additional
restricted
net
position
of
31.3
million,
so
those
would
be
all
those
special
funds
where
those
fees
and
levies
are
in
those
funds
and
restricted
for
certain
spending
purposes.
You
can't
just
spend
them
for
general
operations,
they're
those
are
restricted
which
does
leave
a
deficit
unrestricted
net
position
of
16.1
million.
This
is
not
uncommon
for
governments
to
have
a
negative,
unrestricted
net
position,
but
it
did
improve
by
about
seven
million
from
the
prior
year.
So
that's
good
news.
E
The
significant
liabilities
that
are
presented
on
that
statement
in
that
position
include
your
long-term
liabilities
of
23.2
million
that
includes
debt
and
capital
leases,
pension
liabilities,
other
post-employment
benefits,
which
we
have
an
acronym
of
opeb
for
and
then
compensated
absences.
So
there's
some
estimated
liabilities
there.
Regarding
some
of
the
union
agreements
where,
when
certain
departments
retire
out,
they
have
an
option
to
get
sick
time
paid
out
or
turn
it
into
retirement
time
with
imrf.
E
The
next
statement
in
the
financials
is
the
statement
of
activities
and
again
this
is
a
high
level
summary
view
divided
by
governmental
activities
and
business
type
activities
and
it's
organized
in
a
net
expense
format.
So
when
you
look
through
it,
it's
going
to
start
out
with
all
the
functions
of
the
government
and
what
the
expenses
are
and
then
it
says.
Well,
how
are
these
funded
and
it
shows
the
charges
for
services
that
are
that
are
received
for
those
specific
programs
and
functions.
E
E
Following
those
high-level
summarized,
funds
are
your
fund
financial
statements,
so
those
are
going
to
look
more
similar
to
what
you're,
seeing
on
a
monthly
basis
here
at
your
finance
meetings.
So
it's
going
to
be
more
detail
about
your
general
fund,
the
tort
fund,
the
pension
fund
and
then
all
those
special
funds
on
those
financial
statements.
E
The
general
fund
actually
combines
general
fund
and
tort
so
that
doesn't
match
up
exactly
how
you've
been
seeing
them,
but
the
combined
general
fund,
general
and
tort
together
ended
with
a
positive
fund
balance
of
6.6
million
that
continues
to
go
in
a
positive
trend.
So
I
think
that's
very
good
news
for
all
of
you
who
have
been
here
for
the
past
several
years
for
a
while.
It
was
a
little
dicey,
and
I
know
that
it's
it's.
You
know
a
comfort
to
you
guys
to
see
that
number
keep
going
up.
E
E
Despite
a
decrease
in
inmate
revenues,
there
were
significant
increases
in
tax
and
intergovernmental
revenue,
such
as
sales,
tax
income
tax
and
replacement
tax,
and
then
also
on
the
financials.
There's
continued
recognition
of
the
revenue
from
the
sale
of
the
juvenile
detention
center
next
year
should
be
the
last
year
that
that
shows
on
the
financial
statements
and
then
that
whole
transaction
will
be
complete
following
those
governmental
fund
statements
or
the
enterprise
funds,
which
I
mentioned
before,
are
etsb
or
911.
E
E
And
then,
finally,
those
fiduciary
funds
that
I
referred
to
before,
so
these
are
funds
held
by
the
county,
but
they're
not
used
for
county
operations.
Basically,
the
county
holds
these
in
a
fiduciary
capacity
on
behalf
of
others,
so
it
would
be
like
the
drainage
district
funds,
the
county
collector
fund,
the
circuit
clerk
fund
when
the
county
collects
all
those
monies
none
of
that
is
for
the
county,
so
they're
holding
it
on
behalf
of
others.
E
So
on
previous
year's
financials,
we
had
a
category
called
private
purpose:
trust
funds
which
included
township
motor
fuel
funds
and
circuit
clerk
bonds.
Those
have
been
reclassed
under
the
new
standard
to
custodial
funds.
It's
just
a
little
bit
of
change.
If
you're
looking
at
the
prior
year
financials
compared
to
the
current
year,
township
motor
fuel
is
actually
now
in
governmental
funds
and
then
what
was
previously
known
as
agency
funds
are
now
called
custodial
funds,
and
then
those
include
like
county
collector
circuit
clerk,
county
clerk's,
share
of
commissary
drainage
districts.
Those
types
of
things.
E
The
remaining
report
consists
of
the
footnotes
to
the
financial
statements
which
give
you
the
significant
accounting
policies
that
are
used.
It
gives
you
more
detail
on
the
numbers
in
the
financial
statements
it
gives
you
budget
following
the
footnotes
or
budgetary
comparisons
for
every
fund
and
then
combining
statements
to
show
you
all
the
details
of
all
the
funds
that
make
up
the
numbers
on
the
front
pages,
as
well
as
statistical
information,
which
I
always
find
interesting
to
read
through,
because
it
has
a
lot
of
things
just
about
the
county
in
general.
E
So
if
you
are
interested
in
that,
that's
near
the
back
of
the
report-
and
I
would
encourage
you
to
take
a
look
at
that
as
well
additional
reports
that
we
issue
are
a
single
audit
report.
So
those
are
those
federal
dollars
that
are
flowing
through
the
county,
which
would
include
the
arpa
funds
that
you
guys
received
in
2021
and
then
several
other
federal
grants.
E
So
there's
a
compliance
piece
of
the
audit
for
that
where
we
have
to
select
based
on
various
criteria
which
grants
to
audit,
we
look
at
the
compliance
criteria.
We
measure
your
efforts
against
that
and
then
issue
a
report,
we're
probably
75
80
of
the
way
through
that,
and
so
that
will
be
issued
here.
Hopefully,
in
the
next
couple
weeks
and
then
we
also
issue
a
compliance
report
for
the
circuit
clerk-
that's
required
by
the
administrative
office
of
the
courts,
so
that
compliance
audit
is
finished.
E
I
just
need
to
put
the
final
report
together
and
issue
that
today
or
tomorrow,
back
to
those
significant
grants.
I
guess
I
did
neglect
to
mention
that
arpa
was
a
big
thing
for
the
county
for
fiscal
year
21,
and
it
will
continue
to
be
for
the
next
few
years.
If
you
do
take
a
look
at
those
funds,
the
as
we
did
research,
we
realized
that
the
accounting
standards
say
that
basically,
until
those
funds
are
spent,
they're
they're
considered
as
unearned
revenue,
so
they're
deferred
until
future
years
until
they're
spent.
E
So
you
won't
see
those
you'll
basically
see
revenues
and
expenses
matching
each
year
as
those
are
spent
again.
I
just
want
to
say
thank
you
to
the
county
board
for
the
opportunity
to
do
the
audit
and
to
the
finance
department
and
other
departments
for
their
assistance,
and
if
anybody
has
any
questions,
feel
free.
F
E
Well,
I
think
I
would
go
back
to
the
very
first
part
that
I
talked
about.
We
issued
an
unmodified
opinion,
so
basically,
the
numbers
that
you
were
getting
at
throughout
the
year
were
pretty
much
the
numbers
that
ended
up
in
the
audit
report.
So
that's
the
goal
is
that
you
don't
want
the
audit
report
to
look
a
lot
different
than
what
you've
been
seeing
during
the
year.
E
A
A
D
Yeah
to
want
to
thank
yeah,
you
can
leave
it
here.
Thank
skdl
we're
going
to
submit
the
fy
21
report
for
the
award
program
again,
so
we're
looking
forward
for
that,
but
also
chris
and
devlin
within
the
office
of
their
work,
and
I
want
to
reiterate
to
all
the
department
heads
that
provide
us
information
throughout
you
know
the
year,
but
also
for
the
audit
and
the
stat
section
in
the
back.
They
have
to
take
time
out
in
their
time.
D
A
D
Yeah
yeah
sales
tax
continues
to
come
in.
We
had
a
large
income
tax
distribution
this
month,
as
well
as
the
pprt.
The
the
bed
rental
is
holding
pretty
consistent.
You
know
with
a
year
ago
and-
and
I
believe
the
sheriff
has
you
know-
identified
the
champaign
county.
You
know
activity
replacing
the
ice
activity
so
overall
positive
there.
I
don't
there's
any
specific
questions.
I
won't
spend
a
lot
of
time
and
else
through
specific
questions.
G
Just
to
comment,
while
champagne
has
been
a
blessing,
it
hasn't
covered
what
we've
lost
in
ice.
It's
only
a
portion
of
that.
So
there
was
other
adjustments
that
have
been
made
and
continue
to
be
need
to
be
made
as
we
go
forward,
because
we
we
still
you
know,
don't
we
don't
have
that
revenue
number
anymore.
It's
been
substantial,
but
it
wasn't
what
it
could
have
been,
but
it
probably
will
be
once
they
get
their
jail
fixed
in
a
couple
years.
Just
as
a
heads
up,
this
is
temporary.
D
Yeah,
we're
at
the
end
of
may
may
and
june
normally
in
the
past,
have
been
the
tightest
months
of
cash
flow
and
I'm
still
sleeping
well
at
night
and
not
sweating
up
here.
Everything's
going
well
no
issues,
so
that's
great
news,
so
I'll
we'll
open
up
the
rest
of
the
year,
but
the
rest
of
the
year
is
going
to
look
pretty
good
once
the
distributions
and
everything
start
happening.
So
this
is
may
and
june
are
always
the
ones
we
have
to
really
plan
for.
A
All
right,
no
questions
on
cash
flow
will
move
in
terms
of
claims
recommended
not
recommended
for
approval.
As
you
looked
at
your
package,
you
notice
there's
quite
a
few
comments
that
have
been
made
in
a
written
form
by
the
auditor's
office.
There's
no
one
present
here
to
explain
any
of
those
or
answer
our
questions
so
we'll
have
to
make
our
decisions
based
on
what
limited
information
we
have
from
the
auditor's
handwritten
notes
his
absence.
A
The
absence
of
anyone
from
his
office
is
clearly
a
detriment
to
our
ability
to
understand
these,
and
yet,
at
the
same
time,
most
of
these,
I
think,
as
we
discuss
as
I've
gone
through
them
from
my
viewpoint,
they're
very
much
easy
to
to
explain
and
proceed
with
sheriff.
Would
you
like
to
come
up
because
the
first
one
on
this
list
deals
with
a
snow
day
item?
Mr
mccarthy,
do
you
want
to
address
it
first
and
then
I'll
open
it
to.
H
H
We
had
police
and
corrections
who
all
had
to
show
up
for
work.
We
couldn't,
we
can't
run
the
jail
from
home
as
much
as
we'd
like
to
sometimes,
however,
all
of
our
staff
showed
up
for
work,
and
so
we
went
and
got
pizza
for
lunch
number
one.
The
jail
people
couldn't
leave
because
of
the
weather
and
number
two.
Our
deputies
were
on
the
road,
getting
cars
out
of
ditches,
handling
accidents,
and
we
gave
them
a
little
bit
of
a
reprieve
when
they
came
in
and
got
some
lunch.
H
So
the
comments
on
the
bottom,
which
were
somewhat
offensive
coming
from
someone
who
doesn't
show
up
to
work
himself,
he
says
a
snow
day
for
lunch
is
because
people
came
to
work,
not
typical
expense
with
taxpayer
funds.
While
it
is
understood
the
expectation
is
you
come
to
work,
if
only
we
practiced
what
we
preached.
H
H
A
A
H
That
is
a
reoccurring
charge
that
we
get
billed
for
its
use
every
single
month
and
we
have
a
credit
card
associated
with
that
account
that
automatically
bills
it
and
it's
paid,
and
in
this
particular
month,
if
you
recall,
chief
ken
mccabe
retired,
I
think
on
january,
7th
or
8th
or
14th
or
one
of
those
days,
and
it
was
his
credit
card
that
was
affiliated
with
that
account.
So
his
credit
card
got
billed
every
month.
H
It
was
given
to
us
that
we
need
to.
We
shouldn't,
allow
somebody
who's
retired,
to
have
an
active
credit
card.
Well
again,
something
else
that
could
have
been
done
by
a
simple
phone
call
and
explain
that
you're,
absolutely
right.
Let's
change
that
which
it
has
been
changed,
and
so
that's
the
issue
with
that
card.
So
and
I'll
have
some
further
comments
later.
A
D
D
I
D
G
To
clarify
on
a
couple
things,
the
the
chairs
this
committee
remembers,
the
full
board
remembers
us
voting
on
that
approval
through
for
our
funds
available
on
video
by
resolution
to
me,
that's
just
either
laziness
or
an
attempt
to
try
to
do
something.
I
can't
quite
understand
the
proof.
Is
there
easy
enough?
G
Obviously,
in
my
case
and
in
the
sheriff's
case
as
well,
you
know
we
talk
about
accountability.
If
I
didn't
show
up
to
this
committee
for
two
and
a
half
years
or
you
didn't
or
the
sheriff
didn't
go
to
any
of
their
meetings
for
accountability,
not
just
us
to
the
public
there.
It
would
be
across
the
front
page,
but
apparently
this
one's
taken
care
of
he's
handled
with
kid
gloves,
and
I
don't
quite
understand
it.
It's
offensive
to
me.
There
is
no
accountability.
G
There
is
no
collaboration
with
any
elected
department
head
and
there
is
no
transparency
in
the
office
because
people
are
completely
and
totally
allowed
to
steal
from
the
taxpayers
and
ghost
payroll
their
own
office.
And
yes,
I
said
it,
it
may
not
be
illegal,
it's
morally
corrupt.
What
the
auditor
is
doing
and
he
should
resign.
A
I
A
J
B
I
A
A
A
B
A
D
So
we
in
trying
to
finish
the
audit,
the
report
for
today
we
didn't
get
a
chance
to
communicate,
so
I'm
going
to
communicate
and
look
at
either
financial
difficulty
or
so
that'll
determine
which
fund
it
goes
to.
But
they
are
eligible
for
the
20
000
cap
for
non-covered
government.
So
we'll
take
a
look
at
financial
impact
or
do
it
on
a
reimbursement
basis
for
them
and
it'll
be
ready
for
before
the
board
votes
on
it.
A
A
B
A
D
A
I
D
A
B
A
A
K
Morning,
I
think
I'm
the
most
popular
guy
in
the
county.
Right
now
everybody
knows
tax
bills
hit
most
people's
mailboxes.
On
monday
anecdotally,
it
looks
like
taxes
went
up
a
little
bit
we
have
today
we
are
putting
on
the
website
a
list
of
all
assessors
offices,
so
we
can
direct
people
who
have
a
question.
You
know
that
they
inevitably
come
here
and
want
to
discuss
the
tax
bill
and,
of
course
we
just
collect
the
money.
We
don't
set
the
rates
so
we'll
put
that
on
the
internet
today
also
we're
looking
right
now.
K
I've
gone
out
looking
for
rates
for
short-term
savings
because
we'll
have,
as
you
know,
it'll
probably
get
up
to
around
80
to
90
million
100
million
between
now
and
say
july
20th,
so
we're
looking
at
some
short-term
rates
where
we
can
maximize
interest
other
than
that
boy.
I
think
that's,
I
think,
that's
it.
I
think
everything
is
good
unless
there
are
questions
for
me.
G
I
just
wanted
to
say
thank
you
to
your
staff
and
yourself
for
when
those
instances
come
up
in
the
afternoon
when
we
have
to
specifically
things
like
make
a
credit
card
payment,
so
they're
not
turned
off
the
next
day
and
there's
no
one
in
the
auditor's
office.
So
if
you
weren't
here,
we
wouldn't
be
able
to
get
that
done,
because
we
have
to
have
another
check
and
balance.
We
can't
just
obviously
violate
the
internal
controls
to
pay
the
credit
card
bill.
K
I
appreciate
that,
and
I
just
you
know
what
I
I
will
say
one
more
thing
since
you
brought
that
up
what
what
I
think
is
so
bothersome
about
that
is.
I
know
how
hard
steve
works
mccarty
and
at
ten
to
four
he's
running
around
like
a
chicken
with
his
head
cut
off
because
of
of
something
that's
you
know
this
is
routine
business
in
a
in
a
company
with
five
employees,
let
alone
400,
and
it
just
really
ridiculous
that
these
are
the
things
we
spend
our
time
on.
K
F
F
C
Right,
the
irs
maximum
rate
allowed
for
a
mileage
reimbursement
to
not
be
taxable
to
the
employee,
as
taxable
income
is
set,
it's
set
by
the
irs
annually.
What
happens
in
periods
like
this,
which
I'm
old
enough
to
have
lived
through
other
periods
like
this?
They
will
issue
an
interim
change
where
they'll
change
the
mileage
rate.
Our
policy
is
to
adopt
the
irs
rate
which
we're
currently
under
okay.
So
when
the
irs
issues
a
new
rate,
we
will
automatically
pay
that
new
rate.
Okay.
G
G
We
decided
as
a
board
to
forego
mileage
reimbursement,
which
is
okay
if
you
live
just
down
the
block
or
in
town,
but
when
you're
driving
from
hershey
or
mantino
you're
talking
30
round
trips
at
some
point,
if
you
got
to
come
in
here
once
having
through
it
twice
in
a
day,
so
I
think
that's
what
what
we
need
to
take
a
look
at.
Are
we
in
a
financial
position
where
we
can
return
to
the
mileage
reimbursement
for
board
members
to
get
to
and
from
the
meetings
when
it's
a
buck
a
gallon?
G
It's
it's
easy
to
say:
okay,
well
I'll,
just
I'll
I'll
eat
the
10-15
bucks,
but
when
we're
where
we're
at
right
now,
it's
just
tough
for
everybody.
We
don't
want
to
make
it.
You
know.
Public
service
is
one
thing,
but
you
shouldn't
go
in
the
hole.
Doing
it
so
reimburse
your
cost,
it's
not
compensation,
it's
cost
avoidance.
G
I
G
G
A
F
H
Unfortunately,
this
is
not
the
true
cost
of
housing
if
we
were
to
use
the
actual
negotiated
number
for
reimbursement
of
seventy
dollars
per
day
with
the
illinois
department
of
corrections.
When,
when
the
sheriff's
association
negotiated
with
idoc,
that
first
number
was
seventy
dollars
and
then
they
backed
off
it
and
said:
oh
thirty,
five
dollars
so
technically
the
reimbursement
based
on
the
negotiated
rate
should
have
been
six
hundred
and
sixty
three
dollars.
One
hundred
and
ten
six
hundred
sixty
three
one
hundred
and
dollars
from
the
department
of
corrections.
H
H
H
H
H
So
technically,
it's
over
all
told
it's
over
a
million
dollars
that
the
illinois
department
of
corrections
should
be
paying
kankakee
county,
but
they're.
Not
at
this
point.
There
is
no
plan
for
the
state
of
illinois
to
reimburse,
from
july
1st,
of
2021
to
the
present
county,
along
with
97
other
counties
continued
to
bear
the
cost
of
idoc's
mismanagement.
G
G
H
And
the
department
of
corrections
budget,
even
though
they
have
fewer
inmates
significantly
fewer
inmates,
did
not
change.
They
still
budgeted
for
the
same
amount.
They
did
pre-coven,
where
we
and
even
in
kankakee
county
our
budget
has
has
dropped
a
little
bit
because
of
our
inmate
count
so
which
isn't
all
you
base
your
staffing
on
trust
me,
but
it
is
significant.
L
H
L
B
H
B
H
I
would
think
the
director
of
the
illinois
department
of
corrections,
along
with
the
governor,
because
it's
his
executive
order,
but
we
we
can
attempt
to
get
reimbursed
from
july
1st
of
2021
to
the
present
through
and
I'm
not
going
to
get
the
terminology
right.
But
it's
going
to
take
legislative
action,
so
I
have
already
reached
out
to
both
our
legislators
in
kankakee
county
to
start
that
process.
Obviously
I
don't
imagine
anything
will
happen
until
the
veto
session
anyway,
but
we
have.
H
Come
out
of
the
sheriff's
office,
now
understand
that
we
probably
submit
the
most
claims.
So
I
understand
that
that
there
are
going
to
be
things
that
we
make
a
mistake
on.
God
forbid,
because
you
know
we're
all
so
perfect,
we're
not
I'm
not
sure.
If
it's
something
personal,
I
was
just
advised
a
little
bit
ago
that
the
treasurer
buys
lunch
for
his
staff
four
times
per
year
and
never
once
has
any
of
his
bills
not
been
recommended
for
payment.
H
H
No
fraud
accusations
have
ever
been
brought
to
my
office
to
investigate.
Nor
has
any
other
outside
agency
been
contacted
to
investigate
any
type
of
fraud.
In
my
office
I
have
attempted
to
stop
by
the
auditor's
office
to
discuss
claims
not
recommended
for
payment
on
april
27th,
which
was
the
day
of
the
last
finance
committee
meeting
at
8
55.