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From YouTube: Finance Committee Meeting 12/19/2019
Description
Finance Committee Meeting 12/19/2019 10:00 AM
C
B
A
I've
had
no
request
for
public
comment.
Are
there
any
requests
for
public
comment?
Hearing
no
requests:
there
are
no
presentations.
You've
had
the
minutes
for
November
27th
distributed.
Is
there
a
motion
to
approve
mr.
Bern
moves
to
approve?
Is
there
7?
Mr.
has
seconds
all
in
favor
of
approving
the
minutes
say:
aye
opposed,
nay
motion
carries
Finance
Committee.
Mr.
McCarty
okay
come
on
up.
A
D
The
sales
tax
overall
was
notice
to
be
lower
this
month
again,
but
the
unincorporated
area
is
trending
higher
overall
for
the
year
and
include
in
what
we
just
received,
but
the
amount
that
is
within
the
municipalities
that
we
get
a
quarter
percent
of,
as
is
what's
trending
down
so
far.
You
know
this
year
so
we'll
continue
to
watch
it.
There's
the
city
can't
kick
a
bride
like
bourbon.
A
git
report
is
in
there
as
well.
D
D
E
D
E
So
that
was
right
in
there
it
was
you
still.
We
still
see
three
months,
the
last
three
disbursements
that
can't
geeky
or
less
than
they
were
before
that
increase
went
in.
So
to
me,
that's
starting
to
that's.
Looking
like
a
trend.
The
last
three
disbursements
to
the
city
of
Kankakee
are
less
than
what
they
were
getting
before.
They
increased
the
sales
tax
am
I
reading.
D
D
A
D
That
will
be
our
lowest
cash
flow
month
of
the
year
and
before
property
tax
starts.
You
know
the
next
distribution
that
you
can
see.
So
that's
the
that's
the
number.
You
know
that
I
keep
a
close
eye
on.
So
we've
heard
that
the
feds
at
least
have
an
agreement.
I,
don't
know
if
they'll
approve
the
bill,
the
spending
bill
or
not,
but
that's
good
news,
because
it
was
at
this
time
last
year
that
it
shut
down
and
we
had
to
work
in
scramble
and
potentially
raise
the
ta
W
is
just
in
cases
extended.
D
A
F
D
Now
it
looks
like
you
know,
we'll
be
able
to
get
through.
The
two
point
three
you
know
may
seem
low,
but
if
you,
if
we
were
to
peek
back
previous
months
I've,
given
you
earlier
information,
those
those
years
dip
below
a
million
some
of
them
in
the
five
six
hundred
thousand
range,
so
you
know
may
we'll
have
to
watch,
because
each
payroll
is
roughly
the
wire
that
goes
out.
Every
every
two
weeks
is
about
a
million
it
between
a
million
a
million
one.
D
So
but
it's
not,
you
know
unusual,
and
you
know
the
amount
of
money
that
we
have
right
now
was
what
we've
managed.
You
know,
we've
managed
far
less
and
for
far
longer
than
we
were
managing
right
now,
so
I'm
not
up
you're,
saying
the
roof
falling
in
or
anything
like
that.
But
it's
just
something
yeah
with
trend,
and
you
know.
Basically,
if
something
were
to
significantly
change,
you
know
we
could
then
rediscover
TW
or
then
or
you
start
talking
about.
You
know
what
bender
is
what
things
you
slow
down.
F
D
F
D
A
D
There
are
3
4,
5,
4
5
5
claims
that
came
to
us
recommended
by
the
from
the
auditor's
office.
I
did
scan
and
send
these
back
to
the
Sheriff's
Department
ask
for
their
review
and
I
was
directed
by
the
sheriff
to
bring
them
to
the
committee.
There
are
three
rio
herring
is
a
company
and
then
two
employee
reimbursements.
D
A
B
A
B
D
According
to
the
new
path,
I'll,
just
read
you
one
one
paragraph
and
then
we're
here
looking
for
a
direction,
and
so
the
one
paragraph
in
the
new
policy
that
was
approved
on
November
12
as
any
disputed
claims
will
be
brought
to
the
next
Finance
Committee
for
review
by
the
finance
director
or
designee
his
absence.
If
there
can
hit
his
be
dispute
after
the
Finance
Committee
review,
the
County,
Board
Chairman
or
reserves
ready
to
direct
the
claim
to
be
entered
by
the
person,
he
doesn't
need
to
do
so.
An
event
of
an
emergency.
D
D
D
So
payroll
was
always
top
priority,
and
then
we
group,
the
claims,
utilities
insurances,
you
know,
etc.
So
now,
with
the
change,
the
the
claims
originated
from
the
department,
then
they're
sent
to
the
finance
department.
First,
we
review
only
the
vendor
and
any
1099
information,
and
then
we
organize
them
to
try
to
stay
in
that
same
pay
cycle,
and
the
reason
is
you
know:
we've
learned
a
lesson
and
it
took
a
lot
of
work
to
sort
through
and
to
understand
all
these
vendors.
So
hasn't
it
to
get
away
from
that.
D
Just
because
you
don't
know-
and
we
both
you
know
with
the
lesson
that
we've
learned-
we're
always
be
ready
for
it.
So
then
we
organize
it
and
then
send
it
to
the
to
the
auditor's
office
and
under
the
new
policy
they
are
to
enter
them,
review
them
and
enter
them.
They
have
reviewed
them,
but
they
have
not
entered
them.
So
the
first
group
of
X
F,
Y
20x,
but
I
claims
the
first
page.
D
D
So
chairman
wheeler
directed
you
know
that
we
get
get
back
those
two
groups.
There
were
two
groups
at
that
point
and
processed
them,
along
with
the
fy9
teen
claims
that
we
are
still
doing
this
finance
department
and
pay.
So
these
are
for
your
information
as
far
as
what
has
happened,
and
then
the
next
page
is
I.
E
E
A
D
Didn't
mean
to
misrepresent
anything
I'm
telling
the
story
so
we're
now
at
the
at
the
situation
of
bringing
the
to
the
information
to
the
committee
here
of
what
we
have
availa
what's
come
through
our
office
and
what
we
have
sent
to
the
auditor's
office.
At
this
point,
we're
not
aware
that
has
have
been
entered,
and
so
we
have
an
updated
list
of
expedite
claims
for
special
funds
and
then
X,
but
I
claims
for
bank
account
one
along
to
to
the
difference.
D
There
is
the
special
funds
have
different
bank
accounts
outside
of
the
combined
bank,
account
of
one
on
one
to
two,
so
the
the
main
account
like
the
the
cash
flow
that
we
just
looked
at
is
for
101
to
two
only
which
is
the
general
fund
toward
tension
and
others,
which
is
the
the
one
that
we
watched
the
closest
and
had
the
toughest
balancing
act
in
the
past
years
on.
So
they
we
do
split
those
off,
but
these
are
the
lists
for
the
various
that
we
ever
received
through
yesterday
afternoon's
mail
today.
D
So
most
of
these,
the
majority
of
these
are
up
the
up
in
the
auditor's
office
to
be
entered
to
be
reviewed
and
entered,
and
there
is
just
a
couple
small
groups:
I
came
in
yesterday
that
have
not
made
it
up
there
yet
and
then
there,
the
the
last
list,
we've
identified
as
non
expedite
claims.
These
would
be
grouped
than
other
things
and
paid
as
we
could
right
now
where
we
have
been
within
30
to
45
days
on
a
normal
process.
D
D
C
E
The
first
downstroke
on
our
liability
insurance,
health
insurance,
health
insurance
for
employees,
our
retirees,
that's
why
they're
expedites
is
because
they
had
to
be
paid.
So
we
made
sure
we
had
those
coverages
and
you
can't
default
on
a
bond.
So
that
is
a
true
emergency,
and
so,
when
you
see
we
don't
throw
that
word
around
just
to
get
claims
through
the
system.
E
It's
so
we
group
the
things
that
have
to
be
paid,
or
else
things
get
turned
off
and
that's
why
you
see
that
separate
list
at
the
back
that
are
non
expedite
claims
things
that
we
know
could
go
60
days
while
we're
waiting
to
see
if
the
auditor
is
gonna
enter
these
into
the
system.
So
we're
talking
amongst
everything,
we're
looking
at.
You
know
what
1.4
1.3,
5
million
dollars
of
unpaid
bills
sitting
there
and
we
can't
pay
a
bill
before
it's
in
the
put
in
the
system.
So
I
just
want
to
make
sure
the
board.
F
D
Trying
to
lived
here,
you
know
we
have
a
separate
covenant,
barn
covenant
when
you
get
into
Ahn's
you're,
dealing
with
covenants
with
bondholders
and
stuff.
That's
a
whole
other
aspect
of
in
a
covenant
to
pay.
You
know
there's
what
the
board
entered
into,
and
you
know
when
at
least
one
this
particular
one
as
well
as
the
others.
You
know
we're
done
so.
D
D
A
I
D
A
A
E
A
E
To
pay
the
bill
and
then
we
come
here
for
the
agreement,
and
you
know
that
you've
authorized
that
via
the
board
has
authorized
that
via
the
ordinance.
That's
the
first
vote.
So
and
but
then
there
should
be
a
second
one,
I
think
to
pay
the
non
expedites
when
they
when
they
come
due.
But
remember
we
can't
violate
our
own
policy.
We
have
to
get
authorization
from
the
auditor
to
enter
those
claims,
because
that
is
accounting
work
and
we
can't
by
state
law
to
do
accounting
work.
A
E
D
K
A
J
A
I
may
I
think
we
have
two
questions
here.
We
have
in
front
of
us
a
documentation
on
particular
claims.
If
the
maker
of
the
motion
is
open
to
that,
I
would
suggest
that
we
first
decide
what
we
want
to
do
in
terms
of
the
ones
that
we
have
documentation
in
front
of
us,
and
then
we
can
have
a
discussion
for
what
is
open
its
maker.
The
motion
comfortable
with
that
second
comfortable
that
right,
so
the
motion
in
front
of
us
would
be
all
expedite
claims.
A
A
D
A
B
A
A
G
A
E
Know
where
he's
going
with
this
and
I
think
I
got
the
answer,
and
we
used
to
just
the
board
authorized
me
and
consultation
with
the
finance
chairman
to
go
through
claims
and
authorize
their
payment
that
have
to
be
done
before
the
Finance
Committee
meets
so
and
I
think.
We're
also
saying
that
some
of
these
non
expedites
will
become
expedites
over
time
and
emergencies
so
as
defined
by
our
policy
and
procedure
manual
and
the
ordinance
that
we
enacted
the
Steve
can't
act
unilaterally.
E
He
would
have
to
bring
those
lists
to
me
and
I
would
work
with
the
finance
chairman
to
make
sure
that
those
lists
are
adopted
and
accurate,
and
then
we
would
determine
what's
an
emergency.
The
key
is
is
that
they
have
to
be
entered
into
the
system
and
we
always
have
to
get
the
permission
of
the
auditor
to
do
the
accounting
work,
because
that
would
again
be
a
violation
of
state
law.
If
he
does
not
agree
that
we
have
to
declare
that
emergency
and
I
have
to
go
that
route
as
well.
E
This
is
very,
very
tedious
and
time-consuming
and,
frankly
wasteful,
but
it's
what
we
have
to
do
to
stay
in
line
with
our
own
policies
and
state
law,
so
I
think
his
motion
would
be
to
pay
the
waiting
to
be
entered.
Non
expedites,
I
believe,
is
what
you're
saying
we
already
addressed
the
expedites
and
anything
that
becomes
an
expedite
during
the
month.
E
F
A
B
A
D
Just
london
form
the
committee,
just
an
update
and
a
recommendation
for
the
received
a
check
yesterday
for
almost
8,500
dollars
from
the
state
for
unclaimed
property
for
the
county.
There
are
some
out
there
for
under
elected
official
areas
would
encourage
everybody
to
go
out
there.
It's
not
difficult
to
to
collect
so,
and
then
we
also
received
a
$50,000
check
from
AT&T.
D
We've
been
chasing
that
for
about
a
year
and
a
half
so
merry
Christmas
to
us.
Sorry
and
then
I
were
waiting
on
another
18,000.
Those
two
were
combined
on
a
situation
that
we
worked
with
AT&T,
where
they
were
over
billing
us
and
yeah
long
story,
but
so
about
seventy-five
thousand
dollars.
Here
that
we
collected
we're
happy
about
that's.
E
Between
mr.
McCarty
is
too
humble
he
he
was
the
one
who
actually
discovered
it
through
his
working
looking
through
those
bills.
He
found
the
mistakes
they
were
making
and
brought
that
to
his
attention,
and
he
was
the
pitbull
on
getting
the
money
that
was
owed
to
us.
So
I
want
to
thank
him
for
his
work
on
that.
D
A
A
L
How
are
you
morning,
everyone
I,
based
on
what
was
just
said
by
Steve
I,
want
to
say
thank
you
to
Shakira
Parker,
the
chief
deputy
in
my
office.
Part
of
the
achievement,
only
send
money
back
to
the
state,
it's
kind
of
crazy,
but
that's
how
we
actually
find
unclaimed
be
back
for
ourselves.
We
send
it
to
them
and
they
tell
us,
oh
by
the
way.
That's
your
money
so
take
it
back
and
then
and
then
I
have
one
more
quick
comment.
I
started
here
in
2016
and
I.
L
L
You
know
that
gets
our
bills
out
to
60
90
120
days
again,
especially
since
we've
all
endeavored
to
get
our
finances
back
in
order
and
pay
him
on
time,
and
we
can
now
so
that's
my
two
cents.
I'd
tried
to
stay
out
of
it,
but
I
wanted
to
say
that
so
a
couple
things
we
have
made
final
distribution,
so
the
tax
cycle
has
ended.
I
think
we
distributed
around
approximately
192
million
out
of
a
levy
of
roughly
194
million
I.
L
Think
it's
important
to
note
that
we
are
getting
a
ton
of
pre
payments
for
taxes,
so
I
couldn't
be
happier
about
that
and
I'd
ask
you
and
the
public
that
listens
to
this
meeting
no
or
any
of
the
media
that
reports
it
that
you
can
come
pay
your
taxes.
Now
you
we
have
people
paying
weekly
right
now
we
have
people
paying
monthly,
we
have
people
paying
whenever
they
can
and
I
think
it
just
takes
some
of
the
sting
or
it
allows
them
to
budget
differently.
L
A
F
L
We
all
know
taxes
are
high
and
there's
lots
of
reasons
for
that.
It's
not
a
shiny
new
TV
when
it's
paid
off
I
get
it.
But
yes,
hopefully
it
does
help
gives
people
options
and
that's
what
they
should
have.
We
should
help
taxpayers
so
I
want
to
address
something
that
we
discussed
last
time
here.
We
we
had
a
I
think
a
fairly
robust
discussion
about
fund
680
and
we
I
think
it
was
decided
and
the
sheriff
was.
We
had
talked
about
it
at
length
about
auditing
our
auditor
auditing.
A
L
L
The
county
does
not
follow
the
requisite
statutes
relative
to
quote-unquote
general
accounting.
Therefore,
we
do
not
certify
a
test
or
otherwise
endorse
the
accuracy
or
completeness
of
the
accounting
records
kept
by
the
county.
Now,
with
all
due
respect
to
our
auditor,
this
means
nothing
me.
Okay,
this
is
an
exercise
in
futility.
I
absolutely
cannot
sleep
at
night.
Knowing
that
I
have
an
audit,
it's
not
certified
and
won't
be
attested
to
I've
spoken.
This
Sheriff,
I
suggest
and
I
will
leave
it
to
your
discretion
that
we
engage
an
outside
auditor
who
will
certify
their
results?
L
I,
don't
think
the
cost
would
be
that
high
I'm
willing
to
share
the
burden
if
that's
necessary,
with
the
with
the
sheriff
I
I
can't
be
comfortable
with
something:
that's
not
certified,
I'm
not
going
to
put
my
good
name
or
my
office's
name
behind
it.
So,
with
all
due
respect
to
the
auditor,
I'm
I
can't
I
can't
be
involved
in
there's
a
further
statement.
That
says
please
be
invite
due
to
the
inherent
scope
limitations
that
include
lack
of
reasonable
budget
for
staff,
timing
of
the
audit
and
the
county's
ongoing
violations
of
state
law.
L
Some
of
the
specific
restroom
requests
may
not
be
fulfilled
to
the
extent
of
the
requesters
wishes.
I'm,
not
interested
in
any
of
that
fYI.
That's
a
fight
that
I
don't
have
a
dog
in
that
fight
and
I'm
not
about
to
put
my
dog
in
that
fight.
So,
while
I
appreciate
this
report
as
a
trash,
the
treasure
of
this
county,
it
does
nothing
for
me
it's
as
good
as
not
having
a
report
for
me.
L
So
I
would
ask
you
and
when
the
sheriff
speaks
he
can
he
can
state
his
point.
I
would
prefer.
If
we're
talking
about
auditing
a
fund,
then
let's
engage
an
outside
audit
who's
accountable,
who
I
can
call
and
say?
Why
did
you
mistake
this
if,
in
fact,
that
happens
and
will
stand
by
their
product
and
I
say
that
without
any
without
casting
any
aspersions
on
the
auditor?
That's
just
what
my
office
and
what
I
need
as
an
elected
official,
this
doesn't
pass
my
test.
L
E
L
And
and
Andy
actually
chairman,
thank
you,
it
is,
and,
as
everybody
knows,
the
animal
controls
now
being
folded
into
the
sheriff's
office
and
I
think
that
the
timing
is
why
we're
talking
about
this
right,
he
wants
to
take
over
with
a
clean
budget
with
clean
number
we
want
to,
for
once
establish
the
the
goalposts
because
it's
not
been
established
for
three
years
in
the
oddity.
It
refers
to
the
idea
that
I
haven't
been
timely.
With
my
reconciliations.
I
want
you
to
understand.
I
timely
is
not
the
right
word.
L
I
have
intentionally
for
three
years,
not
reconciled
that
fund.
Okay,
so
it's
there's
no
timeliness
about
it.
It
wasn't
oops
it
slipped
our
mind.
It
was
we're.
Not
gonna
stand
behind
a
number
that
we
see
three
months
late,
which
varies,
and
so
that's
why
I
think
with
the
sheriff
and
I
were
hoping.
You
know,
let's
get
a
marker
in
the
ground.
Now,
what's
that
number
and
and
then
we
move
forward
from
there.
There
are
also
some
some
exceptions
that
when,
when
the
auditor
comes
up,
he
can
speak
to
that
aren't
listed
in
the
report.
L
L
J
Notice
under
the
sheriff
it's
up
next,
it's
change
overawed,
it
I,
don't
think
we
can
make
a
motion
in
here
for
you,
but
I
would
make
a
motion
on
this
changeover
audit
when
the
sheriff
gets
up
there,
that
we
get
an
outside
auditor
little
certifying,
so
we
could
move
forward
with
us.
I
thought
we
were
going
to
do
that
after
the
last
ones
meeting
you
know
when
we
first
the
discussion
we
had,
we
talked
about
getting
the
outside
auditor,
then
it
was
decided.
We
table
it
now
or
another
month
behind
so
I.
A
L
So
a
little
bit
of
good
news,
I
think
I've
been
telling
everybody
that
we
were
hoping
to
collect
300,000
an
interest
this
year
by
aggressively
managing
the
money.
That
was
that
we
brought
in.
We
in
fact
raised
three
hundred
and
ten
thousand
an
interest
and
just
distributed
with
the
last
distribution.
L
H
Was
would
have
gone
out
before
the
criminal
justice
means
everybody
should
have
it
a
couple
things
first
I'd
like
to
let
everybody
know
and
say
special.
Thank
you
to
Carol
Weber
for
those
either
don't
know:
Carol
provided
meals
to
our
deputies,
our
correctional
officers,
animal
control
on
all
three
shifts
with
our
patrol
and
our
Corrections
and
Carol.
Thank
you.
The
staff
appreciated
it
very
much
was
very
generous.
H
It's
gonna
say
our
guys
ate
so
much.
They
can't
pass
the
physical
fitness
test
now,
but
but
it
was
very
good
and-
and
our
guys
appreciate
it
so
much
coming
from
County
Board
member,
like
yourself
and
your
support
and
the
things
you
do
for
the
county.
So
thank
you
very
much
and
in
addition
to
that,
as
has
been
done
in
the
past
former
board
member
Pat
McConnell
provided
Thanksgiving
food
to
our
Corrections
staff
and
our
patrolmen
as
well
on
Thanksgiving
Day.
H
He
is
out
during
the
day
and
I
know
he
goes
to
more
places
than
just
us
at
the
jail
and
for
our
patrol
division,
but
Pat
McConnell
also
provides
meals
for
our
staff
as
well,
so
they
gotta
work
extra
hard,
not
to
pass
a
physical
fitness
test.
So
the
report
which
you
have
really
doesn't
show
any
inconsistencies
from
what's
been
going
on
in
the
past.
Our
locals
are
still
fairly
high,
erotic
County.
If
you
noticed
on
Steve's
report
and
while
I
guess
I
wouldn't
quite
call
it
bad
news.
H
H
Our
transports
have
gone
up.
We
did
over
680
more
transports
this
year
than
we
did
last
year
and
a
lot
of
that
is
attributed
to
ice.
A
lot
of
that
is
attributed
to
medical,
so
those
numbers
are
significant.
Some
of
those
transports
we
get
reimbursed
for
some
we
don't
depending
on
if
it's
local
or
if
it's
feds,
so
just
to
give
you
a
heads
up
as
to
why
our
mileage
might
seem
high
on
our
vans
and
corrections
vehicles.
So
questions
on
the
report
and.
A
H
All
right,
secondly,
in
and
I
I
presume
eight
presented
this
at
the
criminal-justice
meeting
as
well,
but
I
know
there
are
more
of
you
who
are
not
on
the
criminal
justice
committee
then
are
on
the
Finance
Committee.
So
I
wanted
to
bring
this
to
you
as
well
to
keep
you
advised
as
to
some
of
the
things
that
are
going
on
with
our
department,
not
only
now
but
historically
and
and
where
and
what
we're
doing
in
the
future.
So
I'm
gonna
cover
some
things
for
those
of
you
in
the
criminal
justice
committee
I
apologize.
H
Some
of
this
will
be
repetitive,
but
for
those
of
you
not
I,
think
it'll
be
some
valuable
information
that
you
can
have
for
your
constituents
and
yourself
when
you're
making
decisions
on
budget
things
for
us
and
operations
for
the
Sheriff's
Office
so
and
I'll
go
through
the
first
page,
real,
quick,
the
the
duties
of
the
sheriff.
Some
people
don't
understand
why
we
have
a
patrol
division
and
why
we're
all
patrolling
the
roads
and
just
to
go
down
real
quickly
the
duties
of
the
sheriff
that
we
serve
the
courts.
H
We
execute
warrants
civil
process,
court
orders
and
judgments.
We
are
conservatives
of
the
piece
we
prevent
civic
shirshov,
prevent
crime
and
maintain
order.
So
that's
why
you,
as
a
board
approve
for
us.
They
have
deputies
who
are
out
there
patrolling.
There
is
nothing
statutorily
that
requires
you
to
have
a
police
force
other
than
to
serve
the
courts
in
the
jail
and
serve
papers,
but
you
as
a
board
back
in
the
day,
determined
that
we
need
a
patrol
division.
H
So
one
important
number
that
that
I
think
strikes
us
all
in
in
things
that
we
are
continually
working
on
on
our
patrol
site
is
our
fatal
accidents.
I
know
you
probably
can't
read
this
list
from
where
you're
at
especially
if
you're
further
back
from
it
I
know.
I
can't,
unfortunately,
have
a
copy
in
front
of
me,
but
we
have.
As
of
the
printing
of
this
number,
we
had
23
fatal
accidents
in
the
county
of
Kankakee
for
2019.
H
Unfortunately,
we
just
added
one
to
that.
The
other
day
out
on
Warner
net
Warner,
bridge,
113
and
4,000
I
believe
so
that
number
obviously
is
problematic
to
us
of
those
numbers.
I
believe
there
are
six
or
seven
that
are
actually
on
county
roads.
Everything
else
is
on
a
state
road
or
another
jurisdiction
doesn't
matter.
H
H
This
year
alone,
we
have
sat
down
with
Department
of
Transportation
the
only
State
Police
representative
parkhurst
and
those
same
players
were
involved
in
the
accidents
that
we
were
having
out
on
115
and
seven
thousand.
When
there
was
a
number
of
accidents
there,
they've
done
some
upgrades
to
that
intersection
and
and
knock
on
wood.
That
intersection
has
been
pretty
decent.
The
last
three
quarters
of
a
year
we're
trying
to
do
the
same
thing
with
that
intersection
down
at
8045
involving
the
Department
of
Transportation,
and
that
means
increasing
the
size
of
rumble
strips
a
lighted.
H
H
This
is
a
this
slide
is,
is
something
that
I?
Don't
think
people
totally
understand
from
the
standpoint
of
how
many
constituents
do
we,
as
the
sheriff's
office
serve
now
serving
papers
through
the
entire
county,
we're
the
only
police
agency
in
the
county
that
serves
papers
so
technically
we
serve
all
hundred
and
ten
thousand
or
so
citizens
in
the
county.
However,
in
our
unincorporated
areas,
a
lot
of
people
don't
know
this,
but
there
is.
There
are
over
34,000
unincorporated
residents
in
our
County,
which
is
bigger
than
any
municipality
in
the
county,
including
the
city
of
Kankakee.
H
So
we
do
serve
the
largest
group
of
residents.
There
are
some
police
agencies
up
there
on
the
right
that
list
on
the
right-hand
side
are
those
that
have
police
services.
There
are
three
of
those
jurisdictions
that
have
Astros
connect
asterisks
next
to
them,
and
those
are
municipalities
that
do
not
have
24-hour
coverage
of
which
we
we
provide.
H
H
H
A
obviously
is
an
issue
that
we
that's
that's
what
county
sheriff's
do
so
deputies
do,
but
just
so
you
guys
know
that
when
I'm
coming
back
here
saying
geez,
we
have
a
lot
of
miles
on
our
cars
now
you
know
why,
fortunately,
for
the
entire
county,
the
law
enforcement
agencies
within
the
county
all
have
a
great
working
relationship,
great
cooperation.
If
another
jurisdiction
needs
help,
we
will
reach
out
and
help
them.
If
we
need
help,
they
will
certainly
reach
out
and
help
us,
and
that
is
a
big
plus
for
for
our
entire
county.
H
So
this
slide
and
I
have
just
so.
You
know:
I
only
have
three
more
slides
after
this
and
bones
I'll
get
to
that
question
that
you
asked
at
the
criminal-justice
meeting
my
last
slide.
So
this
is
what
what
we
would
call
normally
the
corrections
budget
or
as
I
like
to
refer
to
it
as
the
corrections
expense,
because
that's
really
what
a
budget
is.
Is
your
expenses?
If
you
look
back
this
goes
all
the
way
back
to
2005.
H
That
number
in
2019
is
what
this
committee
and
the
full
board
just
amended
our
budget
to
just
last
month,
so
that
totals
one
hundred
and
thirty
million
nine
hundred
and
seventy
two
thousand
dollars
over
the
course
of
15
years
out
of
the
general
fund.
The
over-under
budget
in
is
relative
to
our
out
of
county
population
and
we'll
show
you
what
that
is
in
the
next
couple
slides.
H
Sometimes
the
expenses
become
out
of
our
control
and
I'll.
Give
you
a
couple
examples
of
that
medical
is
number
one.
We
are
responsible
for
the
care
of
these
inmates
when
they
come
in
were
responsible
for
their
medical
care.
Now
we're
not
responsible
for
elective
surgery,
we're
not
responsible
for
things
like
that
that
are
not
required,
but
we
are
responsible
for
what
is
required
based
on
our
medical
services
and
what
they
feel
is
required
to
keep
an
inmate
healthy,
so
but
those
those
become
out
of
control.
H
Our
transports,
sometimes
court
going
out
of
going
out
of
County
to
pick
up
an
inmate
who
we
picked
up
on,
who
was
picked
up
on
a
warrant
in
another
jurisdiction,
we're
responsible
for
those.
We
have
no
control
over
those,
so
those
are
things
that
ultimately
cost
us
money.
So
just
so
you
know
that
sometimes
our
budget
does
is
a
little
bit
higher
because
of
things
that
are
beyond
our
control
next
slide.
H
H
Over
88
million
of
that
money
has
come
from
the
United
States
Marshal
Service,
approximately
12
million
has
come
from
the
Department
of
Homeland
Security
or
ice
and
the
last
two,
the
last
box
there
is
what
was
was
estimated,
but
that's
that's
actual
now
for
a
total
of
117
million
three
hundred
thirty
three
thousand
dollars
now
remember
the
expenses
and
the
revenue
is
compared
with
just
our
general
fund.
It
doesn't
include
any
if
anything
else
other
than
our
general
fund.
H
So
if
you
take
that
hundred
and
thirty
million
dollars
of
expenses
and
subtract
one
hundred
and
seventeen
million
in
revenue,
you
get
about
thirteen
thousand
six
hundred
thirty-nine
dollars
over
15
years
amounts
to
about
nine
hundred
and
nine
thousand
dollars
a
year
that
we
have
been
operating
that
jail
for
which
I
don't
think
that
any
other
county
in
the
country
can
can
brag
about
that.
So
the
next
slide,
our
average
daily
population,
the
yellow
these
are
out
of
County
numbers.
H
Our
green
is
our
local
number
and,
as
you
can
see
the
majority
of
time
over
those
fifteen
years,
we
have
housed
more
out
of
County
than
we
do
local.
So,
just
to
give
you
some
idea
of
where
we're
at
inmate
wise,
because
one
thing
about
our
local
inmates
is,
we
are
responsible
for
those
local
inmates.
H
First,
and
one
of
the
things
people
often
forget
is
that
if
we
don't
have
one
out
of
county
inmate
and
we
if,
if
for
some
reason
tomorrow,
we
end
up
with
no
out
of
county
inmates,
we
still
have
inmates
that
were
responsible
for
we
still
have
staffed.
We
still
have
lights
at
electric
water.
We
still
have
all
those
food,
we
still
have
all
those
expenses,
but
the
difference
is
with
our
out
of
County
inmates.
H
We
hire
those
and
obviously
newer
officers
are
not
making
near
as
much
as
our
experienced
officers,
so
our
experienced
officers
are
who's
left
when
our
audit
County
inmates
are
gone.
So
those
75
that
we
would
keep
are
our
highest
paid
correctional
officers
plus
two
benefits.
So
that
is
something
that
I,
don't
think
we
keep
in
mind
either
that
those
people
are
going
to
get
paid
the
same,
whether
we
have
Auto
County
or
we
don't
have
out
of
County.
H
So,
just
to
keep
that
in
mind
in
the
last
slide,
which
is
the
most
telling
from
from
our
standpoint,
because
one
of
the
things
that's
difficult
to
do
is
to
try
and
determine
what
does
it
cost
us
in
you
know
we
we've
always
talked
about,
although
you
know
we've
always,
some
people
have
always
wanted
to
use
the
term
profit
which
we
never.
We
never
liked.
But
this
number
here
across
the
top
that
top
line
really
shows
our
direct
jail
expense
for
fiscal
year.
Nineteen,
it
shows
the
utility
expense,
and
that
is
in
both
buildings.
H
So
when
you
break
that
down,
then
you
get
into
what
our
jail
our
direct
jail
expense
would
be
for
our
locals
and
for
our
out
of
County
and
and
I
can
read
those
numbers
as
well.
If
you'd
like
no
good
okay,
so
the
bottom
line
is
and
and
I'm
looking
now
at
the
bottom
and
where
those
two
numbers
are,
it
are
boxed
in
with
our
inmate
program.
It
costs
us
about
four
point:
eight
million
to
run
our
Jail
without
the
inmate
program.
H
So
I
think
it's
important
that
people
know
that
that
this
isn't
just
you
know
again
not
profit.
What
this
does,
is
it
offsets
our
cost
to
the
local
taxpayers
of
housing,
our
own
inmates,
so
I
think
that's
important
information
for
you
as
a
board
to
have.
Certainly,
if
you
have
any
questions
or
wanted
to
talk
about
this
more,
you
can
always
call
me
and
be
more
than
happy
to
talk
about.
A
E
The
only
thing
to
draw
attention
to
is,
we
have
to
pay
the
medical
for
our
own
and
and
that's
right
off
off
the
top.
We
get
reimbursements
from
the
defense,
but
we
don't
get
them
for
our
own
right
and
then
the
word
I,
don't
say
historic
levels,
because
I
don't
have
that
number
in
front
of
me,
but
it
seems
since
I've
been
around.
We
have
more
of
our
own
right
now
than
I
ever
remember.
Yeah,
our
cost
are
we're
offsetting
even
more
these
days.
We're.
H
Averaging
and
why
I
remember
this
number
I
couldn't
tell
you
but
I
know
that
we
are
averaging
about
two
hundred
and
seventy-three
locals.
Now,
that's
an
average.
So
some
days
we
have
a
few
more
some
days
or
a
few
less.
When
we
moved
out
to
our
new
facility
in
2005,
we
had
211
inmates.
Don't
ask
me
why
I
remember
that
number,
but
I
do
so.
That's
2005!
That's
15!
Whatever
years
ago
yeah
mr.
H
Good
point
so
the
daily
cost,
which
is
above
so
the
daily
cost
with
our
otic
with
our
locals,
is
about
a
hundred
and
two
dollars
to
house
a
to
house.
A
local
inmate.
Our
daily
cost
for
housing
out
of
County
is
about
48
closer
to
forty
nine
dollars
a
day.
Now.
Why
is
that?
Because
whether
we
have
an
inmate
from
out
of
County
or
not,
we
still
have
lights.
We
still
have
water.
We
still
got
to
feed
them,
so
there's
things
that
aren't
estimated
into
the
cost
of
those
that
affect
that
number.
H
So
that's
the
that's.
What
we've
come
up
with
as
a
daily
cost
so
and
we've
had
these
numbers
for
a
couple
years
and
and
they've
they've
been
good
numbers.
They
were
also
approved
at
one
point
way
back
in
the
day
by
the
committee
of
five,
when
we
were
presented
it
to
them,
and
this
is
a
this-
is
a
working
document.
So
as
our
employees
change
as
our
numbers
change,
you
know
this
document
will
certainly
change
as
well,
but
that's
the
best
we
got
as
of
December
19th
2019,
so
excellent.
H
I
would
just
reiterate
what
mr.
O'connell
indicated
about
the
audit
as
and
the
the
troubling
statement
is
to
not
back
up
what
you're,
presenting
and
and
and
as
I
give
you
these
numbers
as
I.
Give
you
a
document
as
I
as
I
sit
up
here
and
talk
at
different
committee
meetings.
There
is
nothing
that
I
tell
you.
H
There
is
nothing
that
I
would
present
to
you
that
I
would
not
back
up
not
to
say
that
it's
all
perfect,
but
I
would
still
back
it
up,
and
if
there
was
a
mistake,
if
there
was
an
error,
we
would
certainly
fix
it.
So
I
would
I
would
also
recommend
that
we
look
at
I
just
want.
We
have
no
reason
to
think
that
there
is
an
issue
with
animal
control
funds.
H
First
of
all,
let
me
I
mean,
let's
clarify
that
first,
however,
I
don't
want
after
the
first
two
or
three
months,
somebody
come
back
saying:
well,
gee,
Sheriff
back
in
2019.
We
had
this
this
and
this
and
now
these
numbers
are
screwed
up
and
I.
Don't
want
to
do
that.
I
don't
want
to
you
know.
Have
somebody
accused
me
of
doing
something
with
the
numbers,
so
I
would
recommend
that
as
well.
Mr.
E
Have
a
question
are
at
one
point:
you
had
produced
a
request
of
what
you
were
looking
for
out
of
this
audit.
Is
that
your
direction
that
you
would
that
that
request
to
go
to
the
outside
auditor,
because
it
was
a
list
of
specific
things
as
I,
remember
and
that
were
excluded
from
this
whatever-it-is
report?
So
I
want
to
make
sure
that
that's
what
we're
proving
that
that'll
go
there
and
you'll
work
with
the.
E
One
other
question:
when
you
received
this
this
report:
did
it's
there's
a
couple
items
on
there?
Did
you
ask
at
one
point
you
know
whether
you
should
any
recommendations
on
staffing
be
recommended
for
that?
No
for
animal
control
did
you.
Did
you
receive
number
39
here?
It
says
14,
reconciling
items
were
identified.
Did
you
rewrite
any
backup
of
what
those
irregularities
were
or.
A
B
H
H
Ebay
and
I
asked
the
committee
and
I
like
I
said:
I
did
not
tell
Kelly
to
put
this
on,
and
it
was
certainly
my
fault,
but
I
don't
know
what
recommend
recommendation
you
would
have
for
me
to
move,
try
and
move
forward
with
getting
a
price
for
this.
I
have
a
price,
but
it's
nothing.
We
can
do
here
today.
Mr.
H
J
H
The
Quai
is
what
is
the
quote?
It
is
fifty
fifty
nine
thousand
five
seventy
six.
So
that's
right
around
where
it
was
it
hadn't
changed
much.
The
quote
is
from
Reuter
who
actually
does
all
the
work
in
Kankakee
in
our
County
on
our
phones
and
our
cameras
and
our
I
guess
our
swipe
cards?
I.
Don't
know
you
got
swipe
cards
here
too,
so
is
it
the
boards
should
I
get.
This
is
an
emergency
situation.
H
E
H
That
was
put
in
back
in
2005
when
the
building
opened
great,
so
has
been
really
I,
mean
they've,
taken
good
care
of
it.
They've,
like
I,
said
whenever
they,
obviously
after
the
warranties
or
whatever
expired
I
mean
we
were,
you
know,
replacing
things
and
now
we're
to
the
point
where
the
system
itself
is
so
antiquated
and
I'm,
not
technological
enough
to
tell
you
what
exactly
cars
they
need.
But
somebody
in
our
department
is
the
car.
They
can't
get
these
cars
that
they
need
now
to
keep.
These
keep
the
system
operational
as.
E
Know
we
can't
vote
on
anything
right
now
and
I
question
bidding
because
of
the
expense
you
know
is:
does
does
Rooter
go
out
for
bids
on
those
parts
from
other
people?
Do
they
bid
that
out?
Then
I
don't
know
provide
that
transparency
yeah
that
I,
don't
I,
think
there's
a
couple
questions
we
have
to
ask
I
know
that
you
have
to
move
forward
so
I
think
we
can
head
not
like
start
moving
forward
and
we
check
with
the
state's
attorney
about
some
definitions
that
we
need
to
Dec.
A
A
G
E
Question
I
have
is:
is
that
you
know
who
does
our
work?
Who
has
the
security
clearance
to
be
in
that
facility?
You
know
there
are
things
that
are
required
of
our
vendors
that
they
have
to
meet
certain
standards,
so
I
think
it's
well
within
the
right
for
the
actual
labor
for
the
sheriff
to
use
who
who
he
chooses
as
long
as
it
falls
under
that
number,
but
the
parts
themselves,
that's
what
I'm
concerned
with
you
know
I
want
to
make
sure
we're.
G
A
A
A
A
A
M
A
M
E
A
All
right,
we
have
a
motion
not
to
accept
the
report
from
the
auditor's
office.
Any
discussion
on
that
hearing
done
that's
a
report
of
a
revolution.
There
would
be
adequate
unless
requested.
Otherwise,
all
in
favor
of
the
motion
say:
aye
aye
opposed,
nay.
That
motion
carries
now.
We
need
a
motion
to
accept
the
month
of
claims.
Wheeler.
F
Yes,
thank
you,
mr.
chairman.
Mr.
Lee,
do
you
plan
on
entering
any
of
these
waiting
to
be
entered
claims
in
the
system
going
forward?
I
know
we.
If
you
were
here
the
previously
in
the
meeting,
we
discussed
some
expedited
and
non
expedited
claims
for
the
committee's
purpose.
What
would
you
clarify
if
you're
going
to
enter
these
or,
if
you're
not
going
to
enter
these
Oh
excellent.
K
Question.
Thank
you.
Mr.
zero
is
good
morning
committee,
so
I
will
I
will
start
and
since
everyone
else
got
the
opportunity
to
opine
before
they
began,
I
will
take
this
time
to
comment
on
a
few
things
that
were
stated
earlier.
Number
one
I
actually
communicate
it
to
the
board
in
an
email
that
was
very
specific
prior
to
the
board,
approving
that
fiscal
policy
at
the
Finance
Committee
meeting
on
October
23rd
of
this
year.
K
It
is
not
just
for
clarity's
sake.
If
you
look
at
the
comprehensive
annual
financial
report,
you
can
look
at
the
organizational
chart
right
and
the
board
is
a
peer
to
the
countywide
elected
officials,
not
a
superior,
and
so
this
is
an
on
home
rule
County,
and
we
beam
that
policy
to
put
us
at
risk
that
we're
not
willing
to
accept.
I've
said
that
repeatedly
and
I
will
continue
to
say
that
so.
E
C
K
C
K
A
A
B
K
Sir,
so
the
next
thing,
the
internal
audit
report
that
I
produced
I,
do
want
to
put
a
few
points
of
clarification
out
there.
So
there
was
a
statement
made
that
the
treasurer's
office
has
worked
with
outside
auditors
in
the
past
and
they
have
not
concluded
that
they'll
disclaim.
Anything
for
not
controlling
the
accounting
outside
auditors
cannot
perform
managerial
functions.
That
would
impair
their
independence
and
anyone
who
knows
accounting
has
an
accounting
degree
such
as
I,
do
or
understand
the
stat.
K
The
standards
would
know
that,
and
so,
when
it
comes
to
internal
auditing,
the
inappropriate
application
of
the
yellow
book
to
the
elected
official
is
is
why
those
arguments
exist
against
us.
Our
desire
to
follow
the
law,
and
so
I
want
to
just
couch
these
comments.
In
that
perspective,
we
stand
fully
behind
the
numbers
that
we
provided
and
our
recommendations
and
our
findings.
K
We
don't
stand
behind
the
information
that
is
done
outside
of
the
statutory
authority
by
the
county,
so
this
report
is
certified
and
approved
by
the
auditor's
office,
and
so
are
our
numbers
and
our
activities
so
for
anyone
to
say
otherwise
is
erroneous
and
inaccurate.
So
I
want
to
point
that
out
that
we
stand
fully
behind
this
report
and
we're
very
proud
of
the
product
that
we've
produced
not
only
in
this
report
but
in
the
other
reports
that
are
available
on
the
auditors
website
that
no
auditor
prior
to
us
to
our
knowledge
has
ever
done.
K
So,
if
you
go
to
the
findings,
which
is
where
we
identified
some
of
those
areas
now
the
sheriff
was
questioned
about
our
14
reconciling
items.
Those
items
were
actually
provided
to
the
county,
treasurer
and
a
separate
email,
and
that
goes
with
our
reconciled
number.
As
of
October
31st
2019
that
we
have
stood
behind
and
said,
this
is
the
number
that
we
are
saying
you
reconcile
against
going
forward,
and
this
will
balance
and
you'll
be
able
to
reconcile
your
books
from
that
number.
K
Now
there
are
some
items
in
that
are
included
in
the
accounting
software
that
either
this
committee
or
whoever
will
need
to
make
the
decision
of
writing
those
off,
because
no
one
can
attest
to
how
they
got
there.
Why
they're
there
or
they're
valid?
And
if
you're
at
that
point
and
it's
about
forty
seven
hundred
dollars,
if
you're
at
that
point,
it
is
not
worth
the
time.
Nor
is
it
worth
the
investment
that
it
would
take
to
to
try
and
go
backwards.
We
go
forwards,
so
you
write
it
off.
K
You
start
with
the
number
that
we
have
provided,
which
is
number
eleven
or
that's
where
we
talk
about
the
up
tip
and
that's
the
investment
account
basically
so
I'll
skip
that
one
number
twelve,
the
101
for
three
now
keep
in
mind.
There
are
two
funds
that
share
that
cash
account
there's
fun,
six
eight
zero,
which
is
animal
control.
Here's
fund
three
three
zero,
which
is
court
automation,
which
is
controlled
by
the
circuit
clerk
of
the
courts.
Okay,
in
those
two
funds,
we
have
certified
and
we
have
provided
reasonable
assurance.
K
Now
we
can't
provide
absolute
assurance
and
any
auditor
will
tell
you
you
cannot
provide
absolute
assurance,
but
reasonable
assurance
is
a
high
standard
that
we
stand
by
and
any
other
auditor
would
stand
by
in
any
of
their
reports.
The
reconciled
cash
balance
for
fund
six,
eight
zero,
fifty
two
thousand
seven,
ninety
nine.
As
of
10:30,
one
nineteen
reconciled
cash
balance
of
fund
three
three
zero,
which
is
the
court
automation,
fine,
700
thousand
six
hundred
eighty
dollars,
forty
one
cents.
We
stand
behind
those
two
numbers,
the
outstanding
deposits.
K
Now
this
is
all
for
this
is
all
part
of
reconciling
items,
so
there
is
fifty
nine
thousand
six
hundred
eighty
dollars
that
has
to
be
allocated
between
the
two
funds
and
at
the
time
of
this
audit
report,
those
details
did
not
exist,
and
so
we
just
wanted
to
make
sure
that
people
knew
that.
That
number
was
included
in
the
reconciling
number,
but
it
would
have
to
be
allocated
across
the
funds.
It
would
not
change
the
bottom
line,
number
of
the
101
four
three.
K
So
let's
be
clear
on
that
and
then
again
the
reconciling
items
were
deposits
in
transit
checks
that
had
not
cleared
other
things
like
that.
Anyone
who
has
taken
an
auditing
class
or
accounting
class
knows
that
how
to
reconcile
a
bank
accountant.
So
that's
where
that
comes
from
our
recommendations.
Again,
we
stand
behind
our
recommendations.
We
certify
and
approve
those
recommendations.
What
we
do
not
certify
and
approve
are
those
activities
that
operate
outside
of
the
Illinois
compiled
statutes
as
it
stands.
There
are
classifications
of
some
expenditures
that
we
recommend
or
reclassified
and
we'll
provide
that
information.
K
I
assume
that
the
finance
department
will
be
responsible
for
that,
but
it's
to
your
pleasure
whatever
you
want
to
do
there,
but
we
recommend
those
reclassifications
to
take
place.
There
are
checks
that
are
processed
for
animal
control.
Payroll
is
as
well
as
other
payrolls
throughout
the
county.
Those
do
not
come
to
the
county
auditor's
office,
and
so
we
recommend
that
those
start
to
funnel
through
the
auditor's
office
so
that
we
can
do
a
in
audit
of
those
items
as
well.
K
The
circuit
clerk
has
already
responded
to
our
recommendations
in
a
letter
that
is
included
in
this
report
that
you
can
read
at
your
leisure.
The
we
recommend
that
the
Animal
Control
Department
hit
provides
the
county
treasurer
with
timely
deposits.
That
has
not
happened
and
to
skip
to
number
I
believe
it
was
number
six
wait
a
minute.
Let
me
see
here.
I
haven't
known,
there
was
a
number
five
okay,
so
there
was
a
comment
made
that
we
said
that
deposits
were
not
timely.
K
That
was
part
of
the
executive
summary
but
number
five
of
the
summary
of
findings:
reconciliations
for
fun,
six,
eight,
zero
and,
by
extension,
the
101
for
three
during
2019,
were
not
completed.
So
we
were
clear
that
they
were
not
completed.
Okay,
so
just
wanted
to
state
that,
for
the
record,
the
general
ledger
account.
So
we
we've
discovered
as
part
of
our
audit
procedures,
that
animal
control
receives
pre
payments
from
some
of
the
animal
hospitals
in
the
county
and
they
book
the
pre
payments
as
revenue.
K
So
in
other
words
they
do
a
debit
to
cash
and
a
credit
to
revenue.
But
a
prepayment
by
definition,
is
a
liability,
and
so
our
nation
is
that
we
create
a
general
ledger,
account
called
unearned
revenue
or
something
on
that
order,
and
we
do
a
debit
to
cash,
a
credit
to
that
unearned
revenue
liability
account
and
then,
as
we
earn
that
revenue
according
to
generally
accepted
accounting
principles.
We
then
debit
the
unearned
revenue
and
then
credit
the
revenue.
K
So
that
is
one
of
our
recommendations
and
there's
approximately
thirty
thousand
dollars
that
is
impacted
by
that
booking.
So
there's
a
few
more
recommendations
like
animal
control
because
it
is
a
proprietary
fund.
It's
an
enterprise
fund
which
is
a
proprietary
fund,
enterprise
funds
and
internal
service
funds
are
proprietary
funds
and
animal
controls
should
operate
under
the
full
accrual
basis
of
accounting,
and
the
financial
statement
should
be
presented
as
such
and
unearned
revenues
one
of
those
items
that
would
be
in
a
cruel
basis
of
accounting
presentation,
and
so
that
is
one
of
our
recommendations.
K
That's
my
military
abbreviations
for
dates.
Just
so
you
know
our
audit
revealed
no
evidence
of
defalcation,
which
is
embezzlement
or
other
improper
actions
by
animal
control
personnel.
As
of
october
31st,
2018
internal
controls
with
few
exceptions,
deterred
fraud
and
errors
or
detected
and
corrected
fraud
and
errors.
That's
what
internal
controls
are
for,
so
that
you
either
prevent
it
or
you
detect
it
and
correct
it.
It
is
therefore
our
opinion
in
general.
Internal
controls
are
effective.
We
stand
behind
that
statement.
K
It
remains
an
issue,
however,
that
non-compliance
with
the
statutory
requirements
of
55
ILCs
v
4/3
one
zero,
zero
six.
You
can
look
it
up
for
those
of
you
who
are
curious.
I
have
expounded
on
this
in
the
past
many
times.
It
creates
significant
risk
imposed
scope
limitations,
whereas
our
office
unable
to
reduce
some
risk
to
an
acceptable
low
level.
So
that
is
just
for
your
information
and
again
we
stand
behind
our
work.
K
We're
very
proud
of
this
work,
and
it
is,
it
does
get
very
specific
numbers
and
things
that
people
can
use
in
order
to
move
forward
with
the
101
43.
Now
the
last
thing,
I
will
say
is
so
far
as
the
engagement
of
the
outside
auditor
is
concerned.
I
actually
completely
agree
with
that,
because
you're
calling
this
a
changeover
audit
and
the
legislation
that
would
have
empowered
the
county
auditor
to
perform
changeover
audits
diet
in
the
General
Assembly
in
the
spring
of
this
year.
K
So
as
it
stands,
the
current
law
requires
a
changeover
audit
to
be
performed
by
the
outside
auditors,
who
are
independent
and
they
render
an
opinion
or
assurance
on
the
financial
statements.
So
I
am
in
total
agreement
with
that
I
completely
support
it
and
I
think
that's
the
correct
action
and
that's
what
I
spoke
about
at
the
last
meeting.
So
I
wanted
to
clarify
some
of
those
points
on
the
internal
audit
report,
as
well
as
some
of
the
other
items
when
it
comes
to
the
claims
report.
That
is
not
political
jargon
and
political
commentary.
K
That
is
fact
I.
Actually
reference
where
I
am
deriving.
My
opinions
from
the
actual
recommendations
to
improve
processes
are
just
that
their
recommendations
and
people
are
free
to
disagree
with
me.
This
is
a
free
country.
You
may
disagree
if
you
want,
but
I
am
just
as
entitled
to
my
opinion,
as
anyone
else
is
entitled
to
theirs.
So
I
want
to
say
that
for
the
record,
our
office
has
been
empowered
by
the
Illinois
compiled
statutes
commissioned
by
the
governor
of
the
state
of
Illinois
and
I.
K
Think
that's
only
true
for
countywide
elected
officials,
so
it
would
behoove
us
to
remember
that
in
any
of
these
conversations,
those
two
things
are
true
of
countywide
elected
officials
and
with
that
I'll
conclude,
unless
there
are
more
questions
for
me,
I
do
have
a
meeting
I
have
to
get
to
by
noon.
So
just
so
people
know
that
are.
E
Just
to
make
sure
I
heard
correctly,
so
it's
your
opinion
that
it's
not
your
job
to
do
the
the
internal
auditing,
yellow
books
irrelevant
to
this
situation.
It's
okay
to
be
both
the
accountant
and
the
auditor
of
the
same
funds
that
you're
auditing,
so
you're,
saying
that
it's
not
appropriate
for
you
to
audit
those
funds
of
the
animal
control.
What
you're
saying.
K
That
is
incorrect,
your
misconstruing,
what
I
said
as
usual:
it
is
the
statutory
responsibility,
the
statutory
language,
sir,
the
statutory
language
says
and
I'll
read
it
for
you,
because
I
actually
cited
it
here,
because
you're
calling
it
you're,
calling
it
a
changeover
audit.
Okay
and
under
a
changeover
audit.
The
statute
says
this:
auditor
means
a
licensed
certified
public
accounting
accountant,
as
that
term
is
defined
in
Section
0.03
of
the
Illinois
public
accounting
Act,
who
performs
an
audit
of
County
financial
statements,
County
financial
statements.
K
This
is
the
difference
and
records
and
expresses
assurance
or
disclaims
an
opinion
on
the
audited
financial
statements.
Auditor
quote-unquote
does
not
include
a
county
auditor
elected
or
appointed
under
division,
3.1
or
3-1
of
the
county's
code.
This
is
an
internal
audit
report
that
we
stand
by.
We
support
and
we
approve
the
changeover.
Audit
is
not
the
same
thing.
My
comments
were
in
general.
K
K
This
is
an
independent
audit
report,
sir
and
continuous
internal
audits
of
the
operations
and
divisions
of
the
county,
and
all
of
that
are
part
of
other
activities.
We
do
just
because
we
have
an
issue.
This
type
of
report,
which
is
more
formal,
doesn't
mean
we're
not
performing
those
functions
as
you're
trying
to
present
is.
E
K
E
K
Office
has
been
busy
doing
other
things
that
are
part
of
our
statute
as
well,
so
we
have
to
do
what
we
can
with
what
we
have.
We
have
two
people,
including
the
elected
official,
and
we
have
done
six
of
these
reports.
We
have
processed
over
20,000
claims.
We
have
earned
over
almost
300
continuing
professional
education
hours.
We
have
done
what
you
can
do
with
two
people,
all
right.
C
K
K
O
A
O
Doesn't
have
a
page
number,
but
the
last
second
of
last
page
has
the
2019
fees,
which
is
probably
the
part
you
really
care
about,
and
in
total
it's
eighty
six
thousand
two
hundred
fifty
dollars.
You
can
see
the
breakout
there
between
the
different
entities,
it's
a
thousand
dollars
less
than
last
year.
The
ETS
B
is
five
hundred
dollars
of
which
that
was
a
reduction.
O
This
year
over
last
year
by
five
hundred
dollars
and
last
year
there
was
an
extra
five
hundred
dollar
charge
for
implementation
of
the
new
gatsby
one
of
the
new
gatsby
standards
it
it
has
to
do
with
other
post-employment
benefits
that
are
now
required
to
be
shown
in
the
entity
wide
financial
statements
to
get
to
a
full
accrual
basis.
So
what
that
means
is
you
have
to
estimate
what
the
costs
are
to
the
county
for
retiree
benefits?
O
That
would
be
like
our
retirees
are
required
by
law
to
continue
on
our
insurance.
They
pay
100%
of
the
premium
cost
right,
but
there
is
a
cost
to
the
county,
because
they're,
an
older
workforce
and
the
estimated
impact
of
that
on
our
health
insurance
rates
has
to
be
estimated
and
booked
as
an
expense.
So
that's
one
example:
there
could
be
other
things.
O
That's
the
only
one
I,
that's
the
most
common
one
you
see
in
Illinois,
just
because
of
the
retiree
law
and
needing
to
carry
those
on
our
insurance,
but
any
post
employment
benefits
would
be
any
retiree
benefits
that
impact
your
organization
have
to
be
booked
as
an
expense
a
few
years
ago,
when
it.
This
is
the
second
piece
of
when
the
cost
of
your
pension
liability,
the
expense
had
to
be
booked
in
the
entity
wide
financials.
G
E
More
of
a
statement
in
our
analysis
to
with
with
our
systems
changing
next
year
is,
is
gonna
have
to
be.
You
know
we're
going
to
address
that,
because
we've
got
an
Anita
can
explain
how
this
we're
really
in
in
a
situation
where
two
years
is
how
we
have
to
look
at
this
engagement
in
a
way.
You
know
well.
O
O
The
Chairman
and
I
talked
about
this.
You
know
whether
how
long
have
we
been
with
this
auditor
and
and
Steve
was
in
our
meeting
as
well
as
we
were
kind
of
talking
through
how
often
you
take
your
auditors
and
you
send
it
out
to
bid-
and
you
don't
want
to
do
it
too
often
because,
quite
frankly,
for
an
auditor
to
get
up
to
speed
and
understand
your
organization.
There's
a
whole
lot
of
upfront
costs
right,
but
you
don't
want
to
keep
them
forever
right.
O
I,
wouldn't
recommend
changing
next
year
only
because
having
a
bid
go
out
this
next
year.
Quite
frankly,
with
the
new
policy
and
the
way
we
changed
all
the
processes
in
terms
of
the
claims
and
and
that
change
in
the
policy,
it's
gonna
be
a
harder
audit
and
I.
Wouldn't
I
wouldn't
put
it
out
to
bid
this
next
year.
Yet
let
it
let
it
settle
for
2020
I,
guess
the
dust
settle
a
little
bit
until
everybody
understands
what's
going
on
and
and
then
look
to
bid
it
out.
I
hope.
E
That
makes
sense
because
we
talked
about
it.
You've
got
to
let
the
dust
settle
with
whatever
happens,
we're
not
going
to
be
changing
the
systems,
because
the
accounting
has
to
be
in
the
auditor's
office
right
for
the
state
law.
So
again
you
can't
just
bring
in
somebody
new
to
try
to
go
through
this
spiderweb
of
change
right.
It's
just
there's
no
way,
so
it
should
be
similar
next
year
to
what
we
see
this
year,
a.
A
B
O
With
our
change
in
group
health,
insurance
providers
from
united
healthcare
to
Blue
Cross
Blue
Shield,
this
is
the
one
last
piece
we
haven't
addressed
yet
or
signed
a
contract
is
our
third-party
administrator
for
our
Cobra.
Now
it's
it's
a
little
difficult.
We
don't
have
an
exact
number,
because
there's
a
flat
rate
of
$75
per
month,
plus
$10
per
month
per
Cobra
participant.
So
my
estimate,
based
on
historically
how
many
people
take
Cobra,
is
around
$1,500
would
be
the
estimated
expense
per
the
year.
O
But
I
don't
have
an
exact
number,
but
I
would
ask
that
the
board
approve
mr.
wheeler
signing
a
contract
for
our
Cobra
third
party
administrator.
It
is
coordinated
through
Blue
Cross,
Blue
Shield.
So
it's
an
automatic
feed
from
our
web
benefits
system
to
the
Cobra
provider
who
the
end
result.
It
is
wage
works
who
we
work
with
for
our
FSA,
but
it's
coordinated
through
Blue,
Cross,
Blue
Shield
make
sense.
M
E
A
A
B
E
E
O
K
E
E
E
The
second
thing
would
be
that
we
talked
about
the
appropriateness
of
somebody
that
isn't
it
has
an
objective
auditing
viewpoint
gives
it
appropriate
from
your
years
of
experience,
for
someone
to
audit
their
own
accounting,
work
and
I'm.
Talking
from
just
a
professional
viewpoint,
is
it?
Is
that
ever
acceptable.
E
Would
having
an
auditor
audit,
the
auditors
accounting
work
as
you
perform
in
a
set
up
in
the
policy
and
procedure
manual?
Does
that
provide
that
mitigating
situation
right?
Okay,
so
that
was
one
thing
I
had
to
clarify
for
the
board
is
this
is
not
easy
stuff
to
wrap
your
mind
around?
Sometimes
you
can
lost
in
big
words
and
really
it's
all
about
internal
controls
and
what
makes
financial
sense.
E
When
we
look
at
you
know
the
requests.
Do
you
remember
in
the
request
of
you
know,
auditing
controlled
substances
within
you
know
the
and
we're
talking
about
the
use
of
euthanasia
stuff?
It's
not
other
things
that
may
you
might
be
thinking
of
that.
The
animal
control
was
that
ever
requested
in
the
letter
was
any
of
you
know.
The
the
number
of
employees
is
insufficient
in
that
office
was
any
of
that
ever
in
that
original,
ask
no.
O
E
Okay,
may
you
not
be
an
answer
to
that
coin:
I'm
trying
to
get
out
of
this
because
you're,
a
professional
you've
done
this
for
a
living.
You
know
on
I
understand
you
know.
School
is
great
and
you
get
a
degree.
But
if
you're
a
doctor-
and
you
know-
you're-
not
a
surgeon
until
you
operate
on
somebody
and
they
live.
E
You
know
so
we're
sitting
here
talking
about
esoteric
ideas
versus
actual
experience
and
I'm
trying
to
get
to
the
bottom
of
this,
because
I
have
to
rely
on
people
outside
of
myself,
because
I'm,
not
the
sharpest
accounting
tool
in
the
shed,
so
I
have
to
rely
on
people
around
to
get
outside
opinions
that
I've
actually
produced
to
the
board
and
showed
you
what
the
outside
people
say
that
do
this
for
a
living
I,
don't
hide
on
it.
That's
transparency,
so
I'm
just
trying
to
make
sure
that
I
understand
some
of
this
stuff.
E
E
O
E
M
E
I
guess
my
last
question,
I
really
kind
of
just
said
it
looking
ahead
and
not
looking
back
is
kind
of
dangerous
on
a
few
point
to
have
for
someone
who's
supposed
to
audit
just
like
kay.
Let's
just
leave
that
lie
over
here,
that's
kind
of
not
congruent
with
the
thought
that
was
the
author
was
asking
for
a
roughly
quarter
million
dollar
forensic
audit
last
year,
which
is
all
about
looking
back
to
gather
evidence
for
criminal
prosecution.
So
I
would
just
that's
not
a
question.
That's
a
statement.
Those
two
are
not
congruent
at
all.