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From YouTube: Finance Committee Meeting 05/26/2021
Description
Finance Committee Meeting 05/26/2021 9:00 AM
A
B
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B
C
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E
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A
F
Good
morning,
how
are
you
this
morning
pretty
good
good
all
right?
Good
morning
everybody
I'm
carmen
heisenga
from
skdo
and
for
those
of
you
who
may
not
know
me,
I've
been
working
on
the
audit
for
several
years
and
our
firm
has
been
doing
it
for
several
years,
but
there's
a
lot
of
familiar
faces.
So
I
know
a
lot
of
you
have
seen
me
before.
F
F
F
We
also
do
an
audit
under
government
audit
standards,
and
that
means
we
get
an
understanding
of
your
internal
controls.
We
look
at
some
compliance
issues
that
could
potentially
affect
the
financial
statements.
If
there
was
non-compliance
and
we
had
no
matters
of
non-compliance
that
were
required
to
be
reported
under
the
government
auditing
standards-
and
we
also
did
not
note
any
material
weaknesses
in
financial
reporting
controls
internal
controls
over
financial
reporting
this
year.
So
that's
that's
important.
F
On
the
past
few
years
you
have
had
some
material
weaknesses
or
significant
deficiencies
in
the
internal
control
that
we
have
reported
to
you,
so
those
have
been
cleared
and
they
are
no
longer
reported
in
in
your
packets.
You
also
received
some
communications
from
us.
There's
some
required
communications
from
us
as
auditors
to
you
as
a
board.
F
F
F
F
It
should
have
been
electronically
sent
possibly,
and
it
should
be
in
front
of
you
in
your
packets
as
well,
so
that
is
just
a
one-page
letter.
That's
the
second
piece
of
communication
that
we
gave
to
you
and
it
starts
out
in
planning
and
performing
our
audit
of
the
financial
statements
yeah.
So
these
anything
that
we
come
across
when
we're
doing
the
audit
that
we
feel,
like
you
know,
is
of
of
importance
or
significance
to
communicate
to
you.
F
It
doesn't
rise
to
the
level
of
a
finding
meaning,
it's
not
a
material
weakness,
it's
not
a
significant
deficiency,
but
just
for
transparency's
sake.
We
like
to
report
those
things
so
that
you
understand
what
we
ran
across
and
then
also
then
we
have
a
chance
to
communicate
any
best
practices
to
you
any
recommendations
that
then
you
can
take
and
implement.
F
So
so
those
things
are
in
your
packet.
I
will
let
you
you
know,
look
over
those.
If
you
have
questions
you
can
talk
to
me,
you
can
talk
to
the
board
chairman.
You
can
talk
to
steve's
office,
so
any
department
heads
who
this
affects
have
been
communicated
with.
They
are
they're
already
aware
of
everything.
That's
in
this
letter,
so.
F
So
now
I'll
get
into
the
actual
report.
Probably
unlike
myself
and
my
co-worker,
who
read
cover
to
cover
this
report,
you
probably
aren't
going
to
be
interested
in
doing
that.
So
I
would
recommend
that
you
read
the
management's
discussion
and
analysis
and
that's
going
to
be
near
the
front
of
the
report.
F
A
F
F
G
F
Well,
since
there
were
no
material
weaknesses
in
internal
control
and
no
significant
deficiencies
in
internal
control,
that's
good!
We
had
no
matters
of
non-compliance
that
we
were
required
to
report,
so
any
of
that
stuff
would
have
risen
to
the
level
of
showing
up
in
this
report
and
then
would
have
required
a
formal
response
from
the
county,
a
formal
corrective
action
plan.
F
So
you
didn't
have
any
of
those
things
and
then
the
things
that
are
in
the
management
letter
are
kind
of
at
a
level
below
that,
where
we're
bringing
those
to
your
attention
to
be
able
to
implement
and
and
correct.
So
the
teacher
gives
us
a
star.
I
think
I
guess,
if
that's
how
you
want
to
say
it,
it's
an
unmodified
opinion
as
well
on
the
financial
statements.
F
G
F
Okay,
so
just
to
visit
the
numbers,
the
numbers
don't
look
extremely
different
than
what
you
have
seen
as
of
november
30
last
year,
but
I
will
point
out
some
of
the
highlights
in
the
financial
statements.
There's
a
statement
of
net
position,
which
is
a
very
high
level,
summarized
information
on
your
governmental
activities
and
your
business
type
activities.
So
that
statement
divides
pretty
much
everything
except
9-1-1
or
etsb,
and
the
animal
control
into
governmental
activities.
F
That's
also
good
news,
because
there
were
several
years
where
that
just
kept
going
down
and
down-
and
it
was
negative
instead
of
positive,
so
the
trend
has
reversed,
and
now
it
is
a
positive
trend-
and
I
know
that's-
you
know
been
communicated
to
you
and
you
have
been
discussing
that.
So
in
those
governmental
activities,
the
net
position
was
45.3
million
dollars.
F
Most
of
that
is
your
investment.
In
capital
assets
to
be
honest
and
then
the
rest
of
it
is
well,
there
isn't
much
more.
That's
that
would
be
positive,
but
there's
restricted
funds
in
there,
which
would
be
your
your
special
levy,
funds
or
those
special
fee
funds.
You
can't
just
spend
those
for
general
operations,
those
are
all
for
specific
purposes
and
then
because
you
have
restricted
net
position
and
then
those
capital
assets
that
aren't
really
liquid.
It
does
put
your
unrestricted
net
position
into
a
deficit
position.
A
F
It
the
unrestricted
deficit,
increased
slightly.
Basically,
it
stayed
about
the
same.
If
you
consider
how
big
you
are
but
yeah,
and
you
guys
don't
normally
look
at
your
financials
on
that
basis.
You're
not
looking
at
your
capital,
assets
and
depreciation,
and
the
long-term
debt
you're,
usually
looking
at
more
of
a
current
measurement
focus
when
you're
looking
at
your
financials
month
to
month
and
so
on,
these
financials.
That
is
part
of
that
reporting
process
where
we
roll
all
of
that
up
and
do
it
more
on
a
traditional
type
of
accounting,
where
you
capitalize.
F
F
F
Their
estimates
can
be
volatile
depending
on
what
the
market's
doing
and,
depending
on
what
the
other
factors
are
that
going
into
those
actuarial
calculations.
So
we
don't
do
those
calculations.
We
rely
on
imrf
and
their
actuaries
to
give
us
that
information
to
then
report
in
the
financial
statements
your
debt
and
capital
leases
came
out
to
11.2
million
pension.
Like
I
said,
the
total
liability
is
about
18.8
million,
which
was
a
decrease,
and
then
we
also
measure
other
post-employment
benefits
that
long-term
liability
is
basically.
F
F
We
estimate
this,
how
much
whoops
sick
time
they'll
take,
and
this
is
what
will
cost
the
county
down
the
road,
so
that
came
out
about
5
million
and
then
also
we
measure
compensated
absences.
So
there's
sick
pay
upon
retirement
as
well
that
gets
measured
in
there.
So
those
are
all
numbers
that
don't
get
calculated
on
a
monthly
basis
for
you
guys
to
see
those
are
the
things
get
rolled
up
in
those
higher
level
statements
at
the
end
of
the
year.
So
I
thought
that
was
worth
pointing
out.
F
Your
statement
of
activities
in
the
financial
report
is
more
like
an
income
statement,
although
it
doesn't
look
like
an
income
statement
for
governmental
reporting,
they
measure
the
expenses
by
function,
so
they
say:
okay,
what's
your
public
safety
expenses?
What
is
your
general
government
expenses
now?
What
charges
for
services
do
you
have?
F
What
what
things
are
you
bringing
in
that
the
public
is
paying
for
to
receive
those
services
that
offsets
it,
and
then
it
comes
down
to
a
net
expense
number
that
is
funded
by
taxes,
property
taxes,
income
taxes,
general
revenues
like
that,
so
the
on
the
statement
of
activities.
If
you
look
at
that
statement
in
your
report
consistent
with
past
years,
public
safety
is
the
largest
function
of
the
county,
followed
by
transportation,
court
services
and
general
government,
so
that
I
think,
is
typical.
F
You
know
of
a
of
a
local
government,
some
highlights
there,
your
general
government
activities,
yet
the
increase
in
that
position
for
fiscal
year
20
was
three
and
a
half
million
dollars
and
the
business
type
activities
increased
by
1.3
million
dollars
following
those
two
highly
summarized.
Statements
are
more
detailed
statements
called
the
fund
statements
and
then
those
are
going
to
be
more
what
you're
used
to
seeing
on
a
regular
basis,
although
they're
still
more
summarized
than
what
you
normally
see,
but
the
financial
statements
organize
it
by
major
funds.
F
F
The
combined
general
fund,
which
would
be
tort
and
general
fund,
ended
up
with
a
positive
fund
balance
of
4.8
million.
The
general
fund,
excluding
tort,
ended
with
a
positive
fund.
Balance
of
1.8
million
and
2019
and
2020
were
the
first
two
years
since
2012
that
the
general
fund
ended
up
in
a
positive
position,
meaning
basically
it
wasn't
borrowing
from
some
of
those
restricted
funds
for
your
operations.
F
F
The
fund
financials
also
present
those
enterprise
funds,
which
would
be
your
etsb
and
your
animal
control.
Etsb
is
also
considered
a
major
fund.
It's
large
enough
big
enough
and
etsb
has
continued
to
make
significant
investments
into
their
infrastructure,
replacing
a
lot
of
their
tower
equipment,
the
radio
equipment
and
then
working
with
the
other
local
entities
to
have
a
coordinated
effort
in
that
there
are
also
fiduciary
funds
in
your
financial
statements.
F
So
there
are
a
lot
of
funds
that
are
tracked
and
measured
by
the
county,
but
it's
not
the
county's
money,
so
those
are
reported
in
there.
Those
include
your
private
purpose,
trust
funds
like
the
township
motor
fuel
funds
and
then
the
circuit
clerk
bonds.
So
if
you
go
to
the
the
circuit
clerk
and
you
have
to
pay
a
bond,
they
hold
it
in
trust
until
your
case
is
dismissed
and
then
you
either
get
a
refund
or
it
gets
applied
to
your
fines
and
fees.
F
There's
another
classification
of
agency
funds,
the
county,
collector
fund,
the
circuit
clerk
fund,
that
are
that
are
not
those
bond
fees,
the
county
clerk
and
then
the
sheriff
commissary.
Those
are
some
of
the
bigger
ones
where
the
county
is
handling
that
money.
But
again
it's
not
used
for
county
operations.
It's
used
for
something
else.
F
The
remaining
bulk
of
the
report
includes
the
footnotes.
So
the
disclosures
that
explain
more
about
the
numbers
explain
everything
about
your
accounting
policies,
there's
budgetary
comparisons
for
all
of
the
funds
and
there's
also
combining
statements
that
show
more
detail
of
what
the
numbers
are
in
the
front
of
the
report
and
then
some
statistical
information,
additional
reports
that
we
issue
through
the
audit
are
the
single
audit
report.
F
So
when
an
entity
receives
and
spends
more
than
750
000,
that
was
originated
at
the
federal
level,
it
might
have
been
passed
through
the
state
passed
through
other
agencies,
but
if
it
originated
at
the
federal
level-
and
you
spent
it,
it
was
more
than
750
you're
subject
to
that
single
audit.
So
there
are
some
compliance
things
that
we
need
to
test
for
and
look
at,
and
then
we
issue
a
separately
a
separate
report
under
a
separate
cover
for
that.
That
audit
is
not
complete
this
year.
F
With
all
the
covid
grants,
it
created
a
lot
more
well,
everything
was
new,
so
the
health
department
was
dealing
with
all
new
funding
sources.
The
finance
department,
you
know,
was
trying
to
measure
all
that
cures,
grant
that
came
through
and
got
allocated
to
all
the
departments,
and
then
we
as
auditors
are
trying
to
figure
out
okay.
What
are
those
funding
streams?
F
How
are
they
classified
and
then
what
specific
compliance
things
do
we
need
to
test
so
we're
hoping
to
complete
that
in
the
next
week
to
two
weeks,
so
that's
technically
due
within
a
month
after
this
report
is
audited.
So
we
have
30
days
to
get
that
all
of
all
of
that
done
and
then
another
report
that
we're
required
to
issue
is
the
circuit
clerk
compliance
audit.
F
So
the
office
of
the
courts
requires
them
to
have
a
compliance
audit
where
we
look
at
their
assessments
and
and
whether
they're
passing
that
money
through
to
the
proper
agencies
at
the
right
time.
So
that
report
was
issued
at
the
beginning
of
this
week,
it's
final
and
it
will
be
sent
to
the
state
and
we
have
we've
had
an
ongoing
thing
there
with
some
segregation
of
duties
and
the
accounting
function,
but
they
have
hired
another
position
there.
So
hopefully
that
will
be
taken
care
of
going
forward.
F
F
F
I
just
wanted
to
acknowledge
her
contribution
to
the
audit
process
and
thank
her
for
that,
and
then
I
want
to
thank
steve's
department
for
sure
because
they
put
in
a
ton
of
time
to
get
everything
ready
for
us,
and
I
see
a
lot
of
different
department
heads
in
here
who
also
provide
information
to
us
answer
our
questions
and
are
very
cooperative.
So
we
thank
them
for
for
that.
F
A
F
A
B
A
A
E
A
lot
of
good
deposits
this
month,
so
we'll
continue
to
watch
that
as
far
as
trend
versus
individual,
one
of
them
being
income
tax,
and
I
highlighted
a
few
on
the
income
tax
page
going
back
a
few
years.
We've
seen
this
in
the
april
information
that
shows
up
in
may
in
the
past.
This
month
has
been
a
high
month
and
we
were
fortunate
to
get
this
in
a
very
important
cash
flow
time.
It's
a
nice
number
to
have
and
the
other
the
other
really
unusual.
One
was
in
the
pprt
report.
E
E
What
that
could
look
like?
We
have
three
payrolls
in
july,
so
there'll
be
a
early,
a
very
early
payroll
right
at
the
beginning
of
july.
So
we'll
watch
this
real
close,
but
this
number
was
lower.
But
some
of
these
deposits
that
have
come
in
has
significantly
helped
that,
and
if
you
look
at
the
april,
21
miscellaneous
receipts
you
can
see.
Last
year's
average
is
what
I've
been
using
of
just
over
2
million
55
000
we
had
2.7
million,
show
up
in
miss
alliance
receipts
so
and
so
far
in
may.
E
I
I
brand
what
we
all
have
already
collected
and
we're
in
the
neighborhood
of
two
and
a
half
million,
so
that
has
helped
so
I'll
communicate
with
nick
as
we
go
through
june
and
see
how
the
the
deposits
continue
through
end
of
june
and
and
watch
to
see
if
we'll
need
a
early
distribution
or
not.
I
know
the
the
taxes
have
gone
out
because
I
received
mine
personally,
so
so
we'll
we'll
keep
an
eye
on
that
and
and
watch
that,
but
june
is
the
the
final
month.
E
So
I
open
up
july
and
august
as
you
can
see,
you
know
once
that
first
distribution
hits
then
we're
not
sweating
it
out
as
much
and
watching
it
as
close,
but
so
we
made
it
through
may
and
now
june
is
the
next
one.
So
this
is
just
a
picture
of
where
we're
at
what
what
we
you
know,
watch
on
a
regular
basis
here.
So
if
there's
any
questions
there
or.
E
E
A
B
A
G
A
E
E
We
thought
it
might
be
beneficial
to
create
a
separate
fund
and
title
it.
The
lost
revenue
fund,
our
but
lost
revenue
fund,
and-
and
just
so,
instead
of
funds
flowing
into
the
general
fund
potential
relief
of
expense,
if
you
will
well
as
far
as
a
general
fund
or
other
special
fund
benefits,
might
be
just
expense
relief
in
various
categories.
So
that's
kind
of
a
shortened
version
of
how
we
make
you
know.
We
feel
the
best
way
to
transact
this.
E
So,
if
there's
ever,
which
we
would
expect
and
anticipate
and
always
plan
for
an
audit
of
these
funds.
I
believe
this
will
be
the
cleanest
way
to
transact
it
and
be
able
to
explain
to
anyone,
especially
not
an
audit
group
that
would
come
down
specifically
for
this
to
do
this.
So
that's
just
a
workflow,
the
next
one
I
I
I
have
the
the
further
explain,
the
the
loss,
an
example
for
a
lost
revenue
calculation.
E
They,
the
naco
information
identified
using
entity-wide,
so
instead
of
just
using
the
general
fund
or
and
in
specific
the
specific
special
funds,
is
to
group
it
together.
So
the
entity
wide
numbers
are
the
very
first
part
of
the
year
in
financial
statement
that
we
just
went
over.
You
have
the
draft
so
the
very
first
after
the
mdna,
a
those
are
entity
wide,
so
everything
gets
pulled
together.
E
It's
a
little
bit
more
challenging
it.
It's
it's.
It
sounds
simple,
but
it's
more
challenging,
because
you
also
have
to
pull
out
federal
grants.
You
have
to
pull
out
a
number
of
things,
so
it's
a
little
harder
to
go
back
in
and
pull
those
out,
but
that's
what
they're
using
so.
This
is
an
example
just
a
hypothetical
example
of
of
how
to
calculate
to
get
money
to
the
lost
revenue
fund,
underneath
how
the
arpa
information
is
written.
So
the
starting
point
is
your
2019
actual
revenue,
and
then
they
they
give
two
models.
E
This
one's
using
their
standard
model
of
4.1
percent,
assume
growth,
so
they're
allowing
they're
allowing
governments
to
use
4.1
on
top
of
their
2019
actual.
So
using
that
and
then
you
plug
in
your
your
actual,
you
know,
then
what
actually
did
happen.
So
you
have
an
estimated
through
the
the
model
and
then
actual
so
the
difference.
E
E
E
A
E
E
No,
no
yeah,
there's
there's
gonna,
be
multiple
approaches
to
this
yeah.
This
is
this
is
one
of
many
as
far
as
how
to
do
this,
so
we
can
go
back
to
those
specific
claims
and
that
does
not
affect
the
loss
revenue
calculation
at
all.
Oh
all,
right!
It's
and
it
did
those
with
you.
That's
an
addition
to
as
well
as
that's
an
addition
to
it.
Yes,
okay,
but
the
the
restriction
is
the
date
all
right.
It
doesn't
overlap
with
the
cure
grant.
E
E
A
I
E
Yeah
I
mean
that
should
be
free.
That
could
actually
be
the
money.
The
on
the
yeah
there's
a
good
question.
I
I
did
not
clarify.
I
may
go
back.
If
I
go
back
to
this
one
this
this
particular
page,
we
have
at
the
top
or
right
underneath
the
the
titles
there
are
identified,
and
then
county
board
identified.
E
E
E
So
if
something
is
directly
and
specifically
related
to
covet,
it
can
go
directly
to
the
arp
of
arpa
fund.
So
we
will
have
yeah
there'll
be
a
lot
going
on,
but
this
is
just
a
an
overview
of
of
how
to
do
that.
So
there
is
latitude
that
the
county
board
can
use
with
the
lost
revenue
calculation
that
is
different
than
this
than
some
of
the
specific
language
that
came
out
for
the
arka
fund.
I
So
it's
much
less
restrictive.
Yes,
there
are
restrictions,
there
are
restrictions,
but
it's
much
less.
It's
and
I
would
say
it's
in
our
best
interest
to
have
less
restricted
money
that
we
can
still
spend
on
covert
reasons
right.
Part
of
this
is
because
there's
like
a
quarterly
prove
up
with
the
department
of
treasury
that
we
have
to
submit
and
basically
be
audited
on
these
expenses,
and
as
it
stands
right
now,
there's
nobody
on
the
other
end
of
the
phone
line.
To
ask
questions.
Is
this
legitimate?
Can
we
use
it
for
this
expense?
I
Does
it
pass
muster
as
far
as
treasury
goes?
So
we
have
to
be
careful
not
to
spend
more
than
if
they
say
you
know,
hey,
that's,
not
a
valid
reason.
We
have
to
have
that
money
in
the
other
fund
or
the
general
fund.
I
hope
that
makes
sense
the
way
that
I
put
that
it's
better
to
have
more
and
free
and
clearer
just
to
cover
our
bases
down
the
road.
G
Thank
you
very
much
steve.
We
got
a
got
a
question,
two
questions.
Actually,
could
you
expand
these
categories,
which
you
have
listed
here
additionally,
as
well
as
I'd
like
to
give
you
an
example
of
community
assistance,
for
example,
xyz
organization
501c3
was
helping
with
inoculations
and
that
would
be
an
appropriate
activity
right
that
could
be
funded.
G
E
Yeah,
if
it's
covered
related
yeah,
absolutely
yeah,
these
were
some
of
the
the
the
basic
categories.
I
just
you
know
unlisted
them
that
come
you
know
from
the
information,
but
there's
a
lot
of
lower
level
stuff
that
you
know
might
we
could
keep
adding,
but
as
long
as
it's
covered
related,
yes,
I
mean.
E
J
I
So
you're
looking
for
the
head
nod,
because
I
I
think
when
we
were
we,
we
met
yesterday
steve
had
this
idea
and
met
with
anita
and
I
and
it
was
it
was.
It
was
a
good
discussion,
but
we
it
was
after
the
agenda
was
out.
So
we
can't
have
a
motion
to
create
this
fund
here,
but
I
do
see
a
reason
to
be
able
to
to
have
to
take
this
to
the
full
board
because
the
money
could
show
up
and
we
have
to
to
segregate
things.
I
E
Yeah,
I
put
the
last
page
in
you
know,
showing
the
creation
of
a
new
fund
with
starting
out
for
with
five
million.
You
know,
just
I
believe,
will
be
adequate
for
fiscal
year
21
for
this
arpa
loss
revenue
fund.
So
it's
not
it's
not
officially
on
the
agenda
because
of
all
this
showing
up
and
this
new
understanding
showed
up
after
we
did
the
agenda.
But
if
it
I
guess
it's
it
does.
E
A
C
J
J
A
E
And
then
the
general
update
for
this
is
like
anything
new
and
as
big
as
this
is.
There
was
some
problems
that
we
had
with
the
initial
application,
but
we
have
now
have
confirmation
that
it
is
approved,
there's
a
four
day
review,
so
I
don't
know
if,
after
four
days
I
I
still
we're
we're
kind
of
working
in
the
dark
in
a
way
trying
to
feel
the
step
by
step
of
this.
E
So
I
don't
have
a
clear
picture
to
tell
you
like
the
money
will
be
here
and
next
you
know,
but
we
do
know,
we
finally
made
it
through
the
application
process.
Something
happened
electronically.
We
had
to
you
know
we
we
were
sending
emails
and
then
chairman
wheeler
finally
got
an
email,
and
then
we
were
able
to
get
a
hold
of
somebody.
They
undid
something
we
redid
it,
and
then
it
worked.
So
just
that's.
E
It
basically
refers
to
the
information
they've
already
sent
and
they've
created
a
q,
a
page
and
that's
what
they're
referring
you
back
to
so
right
now
anyway,
so
hopefully
it'll
get
better
in
regards
so
as
far
as
the
yeah,
the
subcommittees
and
stuff,
you
know
that
all
of
you
have
started
chairman
wheel
and
everyone
has
started.
I
think
it's
good,
but
I
would
highly
recommend
reading
the
neco
information
it
it's
it's.
It
helps
to
identify.
You
know
in
all
the
categories
and
with
a
lot
of
county
related
examples.
E
You
know
where
the
treasury
didn't
really.
You
know
it
was
kind
of
a
really
that
150
page
from
the
treasury
was
not
a
good
read.
You
know
it
was
very
confusing
this.
The
neco
one
is,
is
very
it
clarifies
it
a
lot,
so
I
would
highly
recommend
it.
I
think
you'll
feel
have
a
lot
more
comfort
zone
as
far
as
in
the
conversations
and
what's
going
on-
and
you
know
in
those
subcommittees
so.
A
I
Thank
you,
mr
with
your
permission,
I
wanted
to
give
an
example
of
something
that
we're
gonna
have
to
tackle
next
month.
That
involves
these
funds
and
it's
the
voter
machine
issue
and
it
kind
of
describes
in
a
nutshell
what
we're
talking
about
between
the
two
funds,
because
we
wouldn't
necessarily
have
to
go
out
and
get
new
machines
if
we
could
retrofit
the
old
machines,
potentially
with
document
feeders.
I
I
If
you
say
you
know
a
lost
revenue
reimbursement,
but
we
can't
get
an
answer
on
that,
but
we
have
to
order
the
machines
so
dan's
going
to
be
coming
to
finance
next
next
month
to
talk
about
the
need,
because
you've
got
to
order
them
and
if
the
elevators
taught
us
anything
parts
aren't
laying
on
shelves.
You
know,
so
we
can't
come
into
the
next
primary
election
without
having
the
machines
here
with
everybody
being
trained
on
them.
I
J
G
G
No,
no,
I
understand
that.
I
understand
that,
but
I
would
assume
that
maybe
people
other
counties
are
similarly
situated
and
they
need
new
machines
as
well
and
was
wondering
if
they're
going
to
do
the
same
thing
that
that
dan
is
proposing
for
us
to
expend
the
money
when
we
do
get
it.
If,
if
that's
an
eligible
expenditure,.
I
I
Public
meetings,
you
know
televised
community
input,
new,
we're
doing
that
ahead
of
the
game,
but
I
don't
see
many
other
counties
that
are
even
this
far
along.
You
know
they're
just
kind
of
just
getting
there
okay.
Well,
we
got
a
bunch
of
money.
What
are
we
going
to
do?
No
we're
we're
already
starting
the
planning
process
here.
So
I
wish
I
had
a
better
answer
than
that,
but
there
is
a
a
in
july,
a
meeting
with
all
of
the
counties.
I
E
Right,
if
I,
if
I
could
sure
if
I
could
reconnect
to
the
the
annual
report
and
also
thank
chris
and
devlin
and
tracy
my
office
and
all
the
departments
we
bugged
them
as
well
for
the
stat
reports
and
information.
So
we
appreciate
all
the
cooperation
and
communication
that
we
receive
as
well,
so
we
will
be
filing
for
the
award
again
with
you
know
this
this
report,
and
hopefully,
hopefully
we'll
be
able
to
go
through.
So
it
does
take,
take
a
lot
of
time
and
work,
and
I
appreciate
all
their
effort
as
well.
I
Steve,
I
didn't
ask
you
this
before,
because
I
try
not
to
bug
you
when
you're
doing
the
audit,
because
it's
somewhat
hectic,
but
when
was
the
last
time,
do
you
think
our
general
fund
and
really
all
of
our
funds
have
been
in
this
kind
of
shape?
Are
we
I
see
it
goes
back
to
nine,
but
really
are
we
talking
0.706
I
mean.
Have
we
been
at
these
levels,
I'm
putting
on
the
spot,
but
I
mean
it's
remarkably
different
since
2016
we've
had
a
seven
million
dollar
turnaround
in
the
general
fund,
but
yeah.
E
Yeah
we're
close
to
the
just
the
general
fund,
the
other
funds
are,
the
tort
fund
is
higher
than
than
it
probably
has
ever
been
and
before
the
2009
economic
hit
pension
fund
is
about.
It
was
a
1.6,
I
believe
enough
memory
and
it
was
about
2.1
in
all
weight.
The
general
fund
was
at
just
over
like
5.2
in
the
late
before
that
economic
hit.
So
overall
we're
close
if
you
total
all
three
of
them,
but
not
quite
to
the
awake
number
or
but
we're
close
yeah.
K
K
He's
finally
smiling
andy's
making
jokes
up
here,
steve
it's
tax
time.
As
everybody
knows,
monday
was
the
first
day
that
texas
hit
the
mailboxes.
They
were
mailed
on
friday
and
we've
had
a
steady
stream
of
people
paying
a
lot
of
businesses
have
paid
online,
but
we
had
a
lot
of
businesses
pay
on
monday,
which
is
great,
I
think,
maybe
near
100
000
on
monday,
just
online,
so
that
was
great.
K
The
date
is
a
little
extended
this
year,
so
you
have
to
june
30th
for
a
first
payment
due
date,
which
will
mean
a
quick
turnaround,
because
most
people
want
their
money
if
possible
right
after
the
first
of
july,
but
that
shouldn't
be
a
problem
and
yeah
steve
mentioned.
I
think
this
is
the
first
year
where
we
haven't
really
talked
about
an
early
distribution.
K
I
actually
haven't
even
heard
that
those
two
words,
so
I
think
everybody's
happy
about
that
boy.
We
don't
have
a
lot
right
now,
just
it's
tax
tax
tax
right
now.
I
think
the
levy
and
chairman
wheeler
may
know
better
than
I
do.
I
think
it
was
up
3.5,
maybe
total
across
the
county.
I
mean
that's
what
it
looked
like
about:
2.5
205
million
this
year
somewhere
in
there.
K
K
Yeah
I
wanted.
I
wanted
to
correct
something.
Last
time
I
was
up
here.
I
talked
about
pushing
tax
bills
when
we
send
out
tax
bills,
it's
a
about
a
month,
long
process
right,
so
we
have
to
get
the
file
to
the
printer.
The
printer
has
to
come
back
with
test
files
and
it's
a
very
date,
specific
choreographed
process.
So
if
you
miss
a
date,
it
pushes
your
tax
bills
back
like
a
week
and
a
half.
So
it's
it's
pretty
tight.
K
Last
time
I
came
up
here,
I
think
I
I
spoke
to
the
fact
that
the
clerk
was
changing
a
long-time
employee
who
handled
all
the
taxes
and
for
that
reason
I
pushed
the
tax
bills
back
a
little
bit
to
allow
for
that.
I
think
that
there
might
have
been
a
misperception
that
that
that
was
critical
of
the
clerk's
office,
which
is
couldn't
be
further
from
the
truth
and,
as
a
matter
of
fact,
the
clerk
provided,
the
taxes,
the
levy
and
the
taxes
to
me,
I
think
a
day
earlier
than
normal.
K
So
if,
if
that
was
the
impression
I
left,
I
want
to
clear
that
up.
That
certainly
wasn't
what
I
meant
to,
and
I
apologize
if
that,
if
that
is
what
came
out,
it
was
just
a.
It
was
just
that
for
planning
purposes.
I
didn't
want
to
put
anybody
in
a
bind,
because
I
knew
dan
was
training.
A
new
person
for
a
very
important
role
was
losing
a
longtime
employee.
So
I
I
apologize
if
that
was
the
impression
I
left.
K
Things
worked
swimmingly,
so
I'm
everybody's
favorite
guy
in
the
county
for
the
next
three
months
and
we'll
collect
taxes,
but
with
the
choices
program
that
everybody
now
knows
about
the
payment
plan.
I
mean
I've
heard
some
questions,
people
call
in
hey,
I
was
paying
302
bucks
a
month.
What
do
I
have
left
and
I
think,
there's
a
lot
of
as
happy
as
you
can
be
about
paying
taxes,
but
there's
a
lot
of
happiness,
that
there
are
alternative
ways
to
pay
and
we're.
K
We
hope
that
continues
to
grow
and
we
hope
that
even
with
masks
being
gone
away
now
that
people
still
use
banks
mail
online
because
of
covid
we've
waived,
our
online
check
fee,
which
was
a
dollar
same
thing,
we
did
last
year,
make
it
easier
for
people
to
not
have
to
come
in
and
expose
themselves
if
they
don't
want
to
that's
all.
I
have.
G
K
One
is
a
surplus
auction,
which
means
property
that
our
trustee
now
owns
right,
which
is
what
steve's
talking
about,
and
that
is
in
september,
and
that's
an
open
auction,
usually
at
quality
inn
and
there's,
usually
several
hundred
people
near
a
thousand
people,
sometimes
who
can
purchase
minimum
bid
750
dollars,
that's
open
to
the
pub
well
they're,
both
open
to
the
public,
but
the
other
tax,
though,
is
for
din,
buying
liens
on
delinquent
property
taxes.
That's
typically
a
professional
tax
buyer
that
takes
place
in
this
room.
K
That's
this
year
on
november
13th
that
doesn't
give
you
a
property.
It
gives
you
a
lien
against
of
a
delinquent
tax.
So
what
steve's
talking
about
is
usually
around
the
16th
somewhere
in
there
of
september
and
we'll
publicize
and
there'll
be
a
book
that
comes
out
and
it's
a
way
for
the
county
to
dispose
of
some
property
and
put
it
back
on
the
tax
rolls
which
we
all
like
to
do
so.
A
I
K
I
appreciate
that
and
I
think
that,
along
with
those
lines,
that's
something
that
we
can
all
think
about
because
there'll
be
other
ideas
next
year
and
it's
a
buck
slip
and
potentially
andy
used
both
sides.
But
potentially
you
could
do
two
two
things:
if
you're
recruiting
people
are
there
a
lot
of
things
you
can
do
if
we're
looking
to
help
a
501
c
3
as
long
as
the
printing
cost
is
absorbed.
K
That
would
be
great
and
and
at
some
point
well
I'll
mention
it.
I
guess,
but
at
some
point
I
I
would
I'm
going
to
speak
with
the
state's
attorney
and
talk
about
what
the
feasibility
is
for
advertising
on
the
treasurer's
website,
which
could
then
help
defray
some
costs
yeah.
Obviously
I
take
care
of
the
website
myself.
It's
it's
not
much
work,
but
there
are
a
lot
of
eyeballs
during
this
time
of
the
year.
K
I
K
A
D
And
the
white,
so
I
don't
have
a
whole
lot
to
tell
you.
You
should
have
gotten
this
report
via
email
a
couple
weeks
ago.
I
think
that
skdo
gave
you
a
the
information
regarding
the
revenue
and
versus
the
expenses
and
obviously
that's
one
of
the
important
things
when
your
revenue
goes
down.
Your
expenses
need
to
go
down.
D
D
I've
had
a
number
of
conversations
with
their
sheriff
up
there
sheriff
bill
prim,
who
is,
is
a
good
friend
of
mine.
We
get
along
really
well
and
from
the
beginning
he
said
they've.
You
know
this
has
been
going
on
for
a
long
time
and
the
vote,
the
entire
board,
they
common
sense
prevailed,
and
they
chose
to
continue
so
but
yeah
that
that
happened
a
couple
weeks
ago.
I
believe
in
mchenry
county.
D
D
I
always
say
that
you
know
getting
inspected
by
an
outside
organization,
or
an
outside
group
gives
us
fresh
eyes
and
makes
us
better.
So,
while
that
week
is
a
little
bit
hectic,
it
does
benefit
us,
and
I
will,
if
I
can
indulge
me
for
a
minute
I'll,
find
this
email
that
I
got.
I
I
think
it's
just
important
that
you
as
a
board
know
what
you're
getting
from
departments
and
that's
not
what
I
wanted
here.
D
And
I'll
just
read
bits
and
pieces
of
it,
but
the
inspector's
name
and
they're
from
out
they're,
not
from
illinois
they're,
not
there,
and
this
is
the
odo,
which
is
the
office
of
detention
oversight.
They
are
literally
they.
They
are
literally
internally
ice.
So
it
is
ice
that
is
inspecting
us.
The
other
inspection
is
nakamoto
which
I've
I've
talked
about
before
so
on.
The
call
before
the
closeout
and
the
closeout
is
when
they
tell
you
what
you've
done
wrong,
what
you've
done
right
and
so
on.
D
D
He
also
stated
that
we
understand
that
we
are
not
perfect,
which
I've
said
before.
However,
we
do
understand
where
we
need
to
make
improvements
and
have
them
implemented
in
a
timely
manner,
and
then
on
the
closeout
call
the
following
day.
He
gave
credit
to
our
staff
that
were
involved,
including
corporal
joe
hernandez,
sergeant,
kelly
love
and
officer
chris
larson.
D
He
stated
their
hard
work
is
why
we
are
so
successful,
so
credit
to
them
and
a
credit
to
our
jail
administration
for
doing
a
great
job
for
these
inspections,
because
they
are
not
easy,
as
as
I've
showed
you,
the
standards
that
we're
dealing
with
with
ice,
which
was
about
this
high
and
a
matter
of
fact.
We
are
getting
inspected
today
by
the
only
department
of
corrections.
So
it's
one
inspection
after
another.
So.