# Meeting Events

Meeting: `vqaqtk5mllo.stephenson_county_il_finance_committee_meeting_4-13-26`

Meeting date: `2026-04-13`

Meeting type: `finance_committee`

This is a deterministic derived artifact, not official meeting minutes. Related records may be grouped for review while complete machine provenance remains in the JSON artifact.

## Decisions and Votes

- **Approval of the agenda**
  - **Summary:** Vote on approving the agenda.
  - **Evidence:** “All those in favor say aye. Aye. Opposed? Sign.”
  - **Source timestamp:** [00:51](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=51s)

- **Approval of meeting minutes from March 16th, 2026**
  - **Summary:** Vote on approving the meeting minutes.
  - **Evidence:** “All those in favor say aye. Aye.”

- **Approval of claims**
  - **Summary:** Vote on approving claims.
  - **Evidence:** “All those in favor say aye. Aye. So moved.”
  - **Source timestamp:** [01:06](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=66s)

- **Approval of claim item 9.2** — Passed
  - **Summary:** Motion to approve claim item 9.2.
  - **Evidence:** “let's go to 9.2, which is the results of a particular claim, so let me read it, so it's for $17,620.44, 4 cents on the one, and then we got the other one for $11,209.36.”
  - **Evidence:** “All those in favor say aye. Aye. Opposed? Same sign. We're all good.”
  - **Source timestamp:** [24:14](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1454s)

- **Adjournment** — Passed
  - **Summary:** Motion to adjourn.
  - **Evidence:** “Yes. Yeah, so moved. Adjournment.”
  - **Evidence:** “All those in favor say aye. Aye.”
  - **Source timestamp:** [30:07](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1807s)

## Procedural Actions

- **Agenda item 3.0 approval**
  - **Summary:** Motion to approve the agenda.
  - **Evidence:** “So 3.0, approval of the agenda. So moved.”
  - **Source timestamp:** [00:00](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=0s)

- **Agenda item 4.0 minutes approval**
  - **Summary:** Motion to approve meeting minutes from March 16th, 2026.
  - **Evidence:** “4.0, Review and approval of meeting minutes from March 16th, 2026 meeting. Motion to approve.”
  - **Source timestamp:** [00:59](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=59s)

- **Agenda item approval claims**
  - **Summary:** Motion to approve claims.
  - **Evidence:** “And approval of claims. So the first one, we've got a total of $1,184,282.20 and we'll do the second one next. Can I get a motion to approve? So moved.”
  - **Source timestamp:** [01:06](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=66s)

- **Nursing center claims approval**
  - **Summary:** Motion to approve claims from the nursing center, totaling $3,597.98.
  - **Evidence:** “All right, one is approval claims from the nursing center, which is a whopping $3,597.98. Okay, just a second. All right, any favors say aye? Aye.”
  - **Source timestamp:** [01:41](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=101s)

## Financial and Contract Events

- **Claim item 9.2 total**
  - **Summary:** The claim item 9.2 totals $17,620.44 and another amount of $11,209.36.
  - **Evidence:** “let me read it, so it's for $17,620.44, 4 cents on the one, and then we got the other one for $11,209.36.”
  - **Source timestamp:** [24:14](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1454s)

## Presentations and Reports

- **County Administrator report on accelerated payment statement**
  - **Summary:** The County Administrator reported that an accelerated payment statement was received for a nursing home employee, and the current calculation is $6,653.14.
  - **Evidence:** “One thing I was going to talk about a little bit more in depth at the nursing center meeting was that you did receive another accelerated payment statement on a nursing home employee. The HR Director has sent us some information and then Rayann has to compile the rest of the information to send that in to hopefully combat or at least lessen, if not eliminate the accelerated payment because IMRAP has certain guidelines and you've crossed that, but we are currently looking at a $6,653.14 accelerated payment calculation.”
  - **Source timestamp:** [02:23](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=143s)

- **County Administrator report on FOIA requests**
  - **Summary:** The County Administrator noted an influx of FOIAs since the beginning of the year, including previous months' payroll reimbursements and contracts.
  - **Evidence:** “There seems to be an influx of those, but everyone has been getting information in and back on time... There's been, since the beginning of the year, every month a series of five to seven FOIAs that they went for previous months, payroll reimbursements, contracts, different things.”
  - **Source timestamp:** [06:12](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=372s)

- **County Administrator report on wellness screenings**
  - **Summary:** Wellness screenings had good turnout, with minimums achieved at both sites.
  - **Evidence:** “So we're built a minimum of 30 people. So we had our minimums at both, both sites.”
  - **Source timestamp:** [04:04](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=244s)

- **County Administrator report on shredding service**
  - **Summary:** The shredding service company is scheduled to remove old containers and bring new ones on the 21st.
  - **Evidence:** “Our shredding service company is coming on the 21st to take away the old shredding containers, bring us our new ones, and then we'll kick off with that.”
  - **Source timestamp:** [05:50](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=350s)

- **County Administrator report on budget comparison (Nursing Center)**
  - **Summary:** The revenue and expense budget comparison report shows a large number in expenses for the nursing center because the tax anticipation loan does not show up as revenue.
  - **Evidence:** “You'll always see that large number in terms of expenses and a little number in terms of revenues because that tax anticipation loan does not show up as revenue.”
  - **Source timestamp:** [07:00](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=420s)

- **Budget policy draft timeline**
  - **Summary:** The rough draft of the budget policy is usually sent out in April for an initial reading.
  - **Evidence:** “And moving on to the budget policy, we usually send the rough draft in April, just kind of an initial reading of the document.”
  - **Source timestamp:** [08:40](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=520s)

- **Audit Updates and Field Work Status**
  - **Summary:** The audit final field work begins on the 27th of this month; outstanding items include compensated absences and information from departments on capital assets, specifically noting no preliminary field work received from the nursing center.
  - **Evidence:** “Okay, I will move on to the audit updates our audit final field work begins on the 27th of this month. Marianne and I still have to work on compensated absences and then we still need some information from departments on capital assets. We still have not received anything from the nursing center through with their preliminary field work or anything in the front field work.”
  - **Source timestamp:** [08:09](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=489s)

- **Budget Policy Timeline**
  - **Summary:** The rough draft of the budget policy is usually sent in April for an initial reading; tentative 2026 dates were added to the budget calendar and can be sent tomorrow. The policy will be reviewed next month and grouped in June.
  - **Evidence:** “And then moving on to the budget policy, we usually send the rough draft in April, just kind of an initial reading of the document. There's nothing's really changed except for the dates. I did put the tentative 2026 dates in the budget calendar and I can send that out to the committee tomorrow. Other than that, there's really nothing new to report in the budget policy, but it'll be reviewed next month and then it's grouped in June.”
  - **Source timestamp:** [08:40](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=520s)

- **Resource Retention Monthly Report (April 5th)**
  - **Summary:** Aggregate receipts increased by over $33,000 from February's number; payments for April were higher than last month, showing strong numbers reflecting January spending.
  - **Evidence:** “Look at the front page where the income tax and sales taxes results are shown those amounts remain steady as the report indicates and the aggregate receipts increased by over $33,000 from the February number so that's good and then actually this morning I received the last of the sales and income tax payments for this month and I was very surprised that they are actually higher again and then last month.”
  - **Source timestamp:** [12:30](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=750s)

- **Investment Activity Report**
  - **Summary:** Four investments matured in March, yielding almost $23,000 in interest as of the end of March. As of the end of March, there were 18 investments across 10 different funds maturing between April and October.
  - **Evidence:** “Okay, on the investment side, there was four investments that matured in March, almost $23,000 in interest. As of the end of March, I had 18 investments in place across 10 different funds, maturing between April and October.”
  - **Source timestamp:** [13:14](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=794s)

- **Investment Opportunity Cost Warning**
  - **Summary:** The speaker noted that three specific funds (general fund, social security fund, liability funds due to the county from the nursing home, advances and coverages, bills paid for which the county is due money back) total $2.2 million, representing a potential interest gain of almost $80,000 if invested in this year alone.
  - **Evidence:** “See if you draw your attention to the page five, you can see that month over month, we were only down 2.81% total dollars month over month, which is great. This time of year when there's no influx of property tax dollars coming in, that's a really good position to be in. So far so good, okay. So I did want to note one investment related item that I did not mention at the end because it's more financial. I wanted to talk a little bit just for a minute about the lost investment opportunities some of the balances within the general fund, social security fund, liability funds due to the county from the nursing home, advances and coverages, the bills that we paid that for which the county is due money back. Just those three funds alone is 2.2 million.”
  - **Source timestamp:** [13:56](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=836s)

- **Upcoming Tax Season Schedule**
  - **Summary:** The clerk and assessor determined a schedule for the coming tax season: looking for the tax bill into late May, end of June; first installment early September; second installment pretty close to what has been done in the past.
  - **Evidence:** “I want to get into the collector information a little bit this tax season is soon upon us so the clerk and assessor I met last month we determined dates and overall schedule for the coming tax season no changes at this point to the estimated dates looking for the tax Bill into late May, end of June, first installment early September, second installment pretty close to what we've done in the past.”
  - **Source timestamp:** [14:52](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=892s)

- **Manual Check Approval Limits and Process**
  - **Summary:** The process for manual checks requires: $2,000 to $5,000 approved by Oversight Chair or County Board Chairman; $5,000 to $10,000 needs committee approval; $10,000 and above requires full board approval.
  - **Evidence:** “So there's a snippet of the code for the approval limits and process for manual checks if, you know, as a department head, you have a $2,000 spending limit between that and $5,000 can be approved with the signature of your Oversight Chair or the County Board Chairman. 5,000 To 10,000 needs to go to committee and 10,000 and above full board approval.”
  - **Source timestamp:** [18:44](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1124s)

## Discussion

- **Liability insurance timing issue**
  - **Summary:** A discussion clarified that the difference between liability insurance revenue (2.8) and expense (18.5) is due to prepaying expenses in the previous year.
  - **Evidence:** “Yes. Line 032, liability insurance. The revenue is 2.8 and the expense is 18.5. I'm assuming that's a timing issue of some kind. It is, so we've again paying that in the previous year.”
  - **Source timestamp:** [07:23](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=443s)

- **Building Issue Reports for Capital Fund 014**
  - **Summary:** A question was raised regarding required reports on building issues from firm heads to ensure funds are available, as stipulated in the budget policy under capital fund 014.
  - **Evidence:** “It's funny, I just have one on, it goes along with the capital fund with the 014. It shows in the budget policy that we're supposed to have reports on building issues from the firm heads. Have we ever seen that? That's what I was wondering.”
  - **Source timestamp:** [09:13](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=553s)

- **Source of Building Issue Information**
  - **Summary:** Discussion occurred regarding who should provide information on building issues, noting the Sheriff has readily available maintenance plans and the Health Department is working on it.
  - **Evidence:** “I mean, it says that we're supposed to have them so that we have funds available for issues down the road and that money's supposed to be in zero one four. But if we never have that information on who do we get that information from because we're just avoiding issues. Right. So Wally used to comprise a lot of that, but I have talked to Dale. I mean, the Sheriff has his maintenance plans pretty readily available and he's had a lot of work done on his buildings over the past couple of years. I know the health department is working on that.”
  - **Source timestamp:** [09:35](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=575s)

- **Capital Fund Budgeting Clarification**
  - **Summary:** Clarification was provided that the report showing cash in the bank represents actual cash, not budgeted funds; approved budget funds represent revenue approved to meet corresponding expenses.
  - **Evidence:** “So with the with the budgeted funds, which you all approved. That's the revenue you approved to meet the corresponding expenses. And it's a lot of time, it's just a timing issue, like Mr. Did said, so we have that money ready to go when the expenses present themselves.”
  - **Source timestamp:** [10:51](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=651s)

- **Tax Season Schedule and Bill Redesign**
  - **Summary:** The clerk and assessor determined the schedule for the coming tax season: tax bill into late May, end of June; first installment early September; second installment close to past dates. The tax bill has been redesigned to include additional state-required verbiage.
  - **Evidence:** “the clerk and assessor I met last month we determined dates and overall schedule for the coming tax season no changes at this point to the estimated dates looking for the tax Bill into late May, end of June, first installment early September, second installment pretty close to what we've done in the past.”
  - **Source timestamp:** [14:52](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=892s)

- **Tax Bill Design Changes**
  - **Summary:** The redesigned tax bill will be printed on legal size paper in full color, which is an improvement over the previous black and white letter size paper.
  - **Evidence:** “So that's even though because we're required to provide more information, at least now we can expand size here, not looking at an eight font to try to fit it all through there.”
  - **Source timestamp:** [16:18](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=978s)

- **School Referendum Information Sharing in Pearl City**
  - **Summary:** Residents in the Pearl City area have shown a lack of understanding regarding the school referendum, leading the clerk and assessor to plan presentations or a roadshow because next year is also their reassessment year.
  - **Evidence:** “So we kind of want to prepare them. You know, as I mentioned this earlier, we can't take away the pain, but at least we can explain it.”
  - **Source timestamp:** [17:26](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1046s)

- **Early Tax Payment Option Inquiry**
  - **Summary:** A question was raised regarding whether paying taxes early is still an option.
  - **Evidence:** “Just paying the taxes early, is that still an option?”
  - **Source timestamp:** [17:48](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1068s)

- **Senior Deferrals Status**
  - **Summary:** It was noted that there were no senior deferrals this year.
  - **Evidence:** “We did not have any senior deferrals this year.”
  - **Source timestamp:** [18:08](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1088s)

- **Manual Check Request Frequency**
  - **Summary:** There is a dramatically increased number of requests for manual checks, which the speaker believes should be limited to situations where there is absolutely no other way.
  - **Evidence:** “I see a dramatically increased number of requests for manual checks. And I think sometimes people just think it's more convenient but really we should be limiting that number for situations that there absolutely is no other way,”
  - **Source timestamp:** [20:08](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1208s)

- **Credit Card Bill Submission Requirements**
  - **Summary:** The speaker advised that when signing off on a credit card bill, the department head must provide the actual credit card statement, not just the claim form.
  - **Evidence:** “So if that happens, I would recommend you get the credit card bill because I told them I'm not signing anything until I know what the expenditures were.”
  - **Source timestamp:** [21:52](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1312s)

- **Auditor requirements for transactions**
  - **Summary:** The speaker advised that auditors will require start-to-finish documentation, including who approved a transaction, when it was approved, and whose signatures were present.
  - **Evidence:** “And because the Auditors will ask, they'll ask when they test transactions, they want to see start to finish. Who approved it? When did they approve it? Whose signatures? What date?”
  - **Source timestamp:** [21:01](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1261s)

- **County credit cards vs. regular claims process**
  - **Summary:** The county credit cards can go through regular claims because date specificity is not as important when the bill is paid in its entirety and the department submits a plan to pay it back.
  - **Evidence:** “the county credit cards, the sheriff has his own set of cards, the county credit cards can go through regular claims because the date specificity is not as important because when I get that bill, I pay it in its entirety and the department then submits a plan to pay it back.”
  - **Source timestamp:** [22:48](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1368s)

- **Manual checks for utilities payment terms**
  - **Summary:** Manual checks should be used for situations where vendors can work with the county to extend due date terms, such as requesting 45 days net.
  - **Evidence:** “So that's really what manual checks should be for. And only those things.”
  - **Source timestamp:** [24:04](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1444s)

- **Salary establishment for County Treasurer Office**
  - **Summary:** Discussion regarding the need to have salary approvals before June, noting that the swearing-in date is December 1st.
  - **Evidence:** “I believe we have to have these approved in June, or before June? June is the latest. So, I guess we need to start thinking about.”
  - **Source timestamp:** [25:39](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1539s)

- **County Clerk and Recorder positions**
  - **Summary:** The speaker noted that UCCI talks about county clerk and recorders sometimes being separate or combined positions.
  - **Evidence:** “I know further into UCCI it talks about county clerk and recorders and sometimes they're separate to the different positions and sometimes they're combined so just something to consider with you which you all have the full I think they're basically the same position.”
  - **Source timestamp:** [27:11](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1631s)

- **Budget planning timeline for salaries**
  - **Summary:** The speaker advised that thinking about salary increases needs to start sooner to avoid issues during budget season.
  - **Evidence:** “we got to think about, there'll be other things probably popping up with other salaries and what those increases may or may not be. Increases may or may not be, we make sure we don't bury the budget before we get started off, so I know Tim was talking about before and we need to start a little bit sooner on some of these things so we don't get into the budget season and then we've already got either things spent or allocated or whatever”
  - **Source timestamp:** [27:11](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=1631s)

## Follow-ups

- **Audit fieldwork status**
  - **Summary:** The audit final field work begins on the 27th of this month; information is still needed from departments regarding compensated absences and capital assets, specifically from the nursing center.
  - **Evidence:** “our audit final field work begins on the 27th of this month. Marianne and I still have to work on compensated absences and then we still need some information from departments on capital assets. We still have not received anything from the nursing center through with their preliminary field work or anything in the front field work.”
  - **Source timestamp:** [08:09](https://www.youtube.com/watch?v=vqaQtk5mLLo&t=489s)