Managing is pretty good. I know. This is great. We don't lie.
Okay. Let's get started with the, uh, you know, finance committee, Monday, April 13th, 2026 at 6 p.m.
2.0 prayer, we may like to do that. Nah, I'll do that.
Dear Heavenly Father, we just ask for your guidance and help with the agenda tonight.
Lead us to the right decisions for the best interests of the folks of this county. We just
thank you for the rain and we just ask for a good planting season for the farmers and safety for
them as well. With that, thank you and we love you and Jesus, thank you. Amen. Amen. All right, so
3.0. Approval of 10 minutes. All those in favor say aye. Aye. Opposed? Same sign. All right. 4.0,
review and approval of meeting minutes from March 16th. 20.6 meeting. Motion to approve. Okay.
Second.
Team in conversation.
Okay, all those in favor say aye.
Aye.
So moved.
And approval of claims.
So the first one, we've got a total of $1,184,282.20.
And that will be the second one next.
Can you get a motion to approve or?
So moved.
Okay, in a second, all right.
All those in favor say aye.
Aye.
So moved.
And 5.1 is approval claims for nursing center,
which is a whopping $3,597 and 98 cents.
Motion to approve.
Okay, second.
Second.
All right, all those in favor say aye.
Aye.
Yeah. Are you signing? All right. Keep going here. How about 6.0 both, Tom? Yeah, we're good. All right. 7.0 Reports to Committee. 7.1 Diamond Brothers. Could we have anything this month? I'm aware of no. Okay. 7.2 County Administrator. You're up.
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 cross that, but we are currently looking at a $6,653.14 accelerated payment calculation.
But bringing in is usually pretty good at getting those submitted and weight. So
there was court on Friday and we have court again this coming Friday for the nursing home.
The Granted Apprenticeship Meeting was on March 25th, next one is April 22nd.
I've been working with the FOIAs, I talked about this at admin, there seems to be an influx of those, but everyone has been getting information in and back on time.
Wellness screenings went pretty well. We had 47 the first day and ended up with was it 30th day, 33th, 34th, the second day.
So we're built a minimum of 30 people. So we hit our minimums at both sites.
So good turnout, especially with the people that percentage wise, we did much better this year than last year because of the number of employees.
and others.
So, better number.
What is the percentage?
They haven't sent their total.
Okay.
Studied into me yet.
They sent a nice little summary.
So, when I get that, I will share it with them.
Okay.
The walking program kicked off today.
It has been interesting to see the interactions between departments.
We had one person that was showing up at over 48,000 steps, I think, like midday, and we've reached out to Empower Health. She's being very honest. Her tracker on her watch is that she's telling us like where she's actually at and not what was showing up in there, but it's been fun.
I've looked out and seen groups of people walking from different offices that I usually
don't see.
So, so it's a good so I attended the Workforce Connection Meeting on April 7th for Chairman
Helms.
And at the department head meeting, Mark Bell from ICRMT came and spoke about risk management
Kind of represented some information on the online training portals that are all free to us and free services through through ICRT.
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.
Very good. Any questions with the FOIA? And requests for that? FOIAs? There's been since the beginning of the year, every month, a series of five to seven FOIAs that they want the previous months, payroll, reimbursements, contracts, different things.
and there's been a couple related to the nursing home and the health department recently.
Okay, we'll move on, 7.3 by district.
Okay, so the Revenue and Expense Budget Comparison Report, nothing really stands out or this
This includes through period three.
So I can direct your attention to the nursing center.
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.
So you won't see that in and out,
but there is a huge percentage in the expense lines.
Other than that, things are kind of stressful
unless someone had specific questions.
Yes.
Line 032, liability insurance.
The revenue is 2.8 and the expenses 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,
we prepay those expenses
and then it's divided into six people.
It's like a 25% lump sum payment upfront
and then the rest is divided into five equal payments.
So we're finished paying in May
and then real estate taxes come in in July.
So it's kind of just the timing.
Yeah.
Okay, I will move on to the audit updates
or 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 bond field work.
So we're hoping that they gather that information
and get it to us as soon as possible.
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.
and 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.
So there is time for you.
Does anybody have any questions on that?
Yes, I just had 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 up.
Have we ever seen that?
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 is supposed to be in 014, but if we never have that information
and 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.
Well, I just know we're to the end of, or we will be to the end of the ARCA funds and wherever those are going to be used. And if we're not keeping up with buildings, right, we should have an idea of what's going to go on. Sure, that makes a lot of sense. I think we should have that going forward so we can get it into the budget. Right. Well, and that's what, that's what we're helping. If you look, there's this amount of money in that cap.
Sons, Scott. It's already encumbered. All of it. I think everything that was budgeted. Yes. So the capital fund, just I'm sorry. That's why is that. So when you see the report that I provide, that's the cash in the bank. That's not the budgeted funds. That's like everything. So 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.
So that as far as I must, I don't remember if there was a.
I'm wondering. I will see what the balance was.
But I carry over.
I believe that one's pretty tight, I thought.
Yes, in the budget, anything
and that capital was already, there's corresponding expense to it, we put some separate dollars
in contingency, but we didn't budget any extra in capital that wasn't budgeted, had a budgeted
expense.
Yeah, the surplus was only, it was less than $1,000.
So there's a plan.
Okay, all right, let's go on to 7.4, Treasurer's Region.
Thank you, Mr. Chairman.
So I was hoping everybody's had a chance
to review the monthly report.
I sent that out on April 5th.
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 increase
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 than last month. So that was a little bit of a surprise. So another 23,000 more, very, very strong numbers for the month of April, because that reflects at least on the sales tax side, January spending. So I think that's really positive outcome there.
Does anybody have any questions about those, the things you see on the front page?
Okay. On the investment side, there were just 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.
And just last week, I had to invest another $2.1 million. That's going to mature in May and June.
Do we have any questions about that?
Anything else on the report? 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 it. And then because it's more financial. I wanted to talk a little bit just for a minute about the lost investment opportunities from 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 that for which the county is due money back. Just those three funds alone.
it's $2.2 million. Just using one of the lower yield amounts that I've gotten recently, if I've
been able to invest that amount in this year alone, it would have been almost $80,000 in interest.
Likely more, because if I'd invested it last year, you know, that quarter was a little stronger.
I just think that's important to keep track of, because opportunity cost is significant. And I
didn't even include the amounts due to insurance, IMRF, but if you take together, that's another
and other 120,000 that could have been invested.
So it's not just the dollars that are showing
on the back page of there.
It's what could have been as well.
When we're talking about how slim the margins are
between revenue and expenses, there's a thousand here.
Well, there could have been 80,000 here.
So I think that's just important to keep in mind.
Great, thank you for that.
Does anybody have any questions
about the financial side, anything?
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 tax bill into late May,
end of June, first installment early September,
second installment pretty close to what we've done in the past.
Tax bills that we designed this year
to include additional verbiage that the state
is now requiring.
We make quite a few other design changes.
Well, our software company told us they needed
a minimum of four weeks,
that they've actually, Friday got me a draft.
It needs work, so we're still working on it.
But once those edits are made,
we are going to now have a legal size paper
printed in full color for what it would have cost us
to have a letter size paper in black and white
with our previous printer.
So that's even though because we're required
to provide more information,
at least now we can expand size,
so you're not looking at an eight font
to try to fit it all through there.
So that's good.
and we've talked about this before.
It had been given the many questions
that we've already seen from Pearl City area residents
after the Passengers School Referendum.
They don't really understand some of them.
I won't say they all, but there have been quite a few
interesting comments specifically from a couple of people
who come in and ask to be exempted from the referendum.
So unfortunately, it's kind of showing a real lack
of, maybe information was appropriately shared or just a lack of understanding.
So the clerk and the assessor I've talked to are probably going to, um, bring back the
presentations that I used to do in the tax cycle and probably make a roadshow in Pearl
City so we can take some information to them because in combination with the
referendum next year is also their reassessment year.
The first year at which that referendum increase will apply will be their new
assessment values.
That's going to be kind of unpleasant. 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. So that that's kind of what we're going to do. So that's looking to be maybe sometime in June. We just have to work out a schedule for when we're going to do that.
So, if anybody has any questions, that's all I have.
I have one quick question. Just paying the taxes early, is that still an option?
It was until April 1st. I think we had 200-something thousand this year, so it's about where it was. We did not have any senior deferrals this year, so it's very surprised about that.
We had people ask about it after the deadline, sort of like this situation, but none.
Okay. Thank you. Thank you. All right. We'll move on here. There isn't any full business. So we'll move on to 9.0 new business. So you've got a 9.1 discussion on Google main exchange process. So let me grab that. Okay, so.
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 above full board approval.
So the two items that kind of will be the next thing you'll be looking at on the agenda were timing issue mainly.
and I know Stephanie knows a little bit more about the actual plans, but
I can get into that if you want to move on to this discussion. There were two.
One of the Sheriff's credit card bills and the Motorola bill from the Sheriff's
Department. That one was time sensitive. The credit card bill is time sensitive.
Normally they don't make it to this level.
They don't make it to this level, but because of the amount, it needed to come before you all in the full board. They're not normally that much month to month. They normally fall within these other thresholds.
So I think some departments are forgetting that. So I think I need to maybe send a memo in here. 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 or in the sheriff's case, you know, you're either going to get a late charge or an increased percent, you know, interest rate, some mitigating sort of stance, but sometimes I think it's happening for convenience. And then when these thresholds are ignored, and we're kind of the bad guy for having to send it back, but I think it's worth a little refresher or maybe the board entire piece.
Well, I agree, because my name's on there.
As I was sitting there looking at that, that's quite a reminder.
Besides, I was here coming to the committee, but he came and said that he needed to be done right away.
I think they just forget, and the reason that's important, 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? And they have quoted this particular chapter of the code in the text.
And I'm not going to choose one. It was officially to let it go.
So, Sheriff, you had a question?
Yes, last year, Sheriff had asked me to sign off
on a credit card bill.
Didn't give me, just gave me the claim form.
I didn't have the credit card statement.
So, if that happens, I would recommend
you get the credit card bill because I told him
I'm not signing anything until I know
what the expenditures were.
There's no reason that those can't go through
the claims process.
There's not.
That somebody didn't get it put in in time.
So they need to be put through the claims process.
That's our county code.
Emergencies, sure.
Perhaps our bill's not an emergency,
or a purchase unless you're getting some money off, maybe,
but if you're signing your name to these
and the auditors are looking at them,
and you're testing that everything on there was correct,
within budgets, not picking on you, Ron.
We're specific to the credit cards and this is different in that 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
is important because when I get that bill, I pay it in its entirety.
And the department then submits plan to pay it back.
Those are the claims that you reviewed to the escrow fund.
These cannot be done within the normal claim cycle.
Typically.
Um, we've talked about potentially getting the, um, due date change to it.
Can't do it to the next month.
So, and I am talking with the, the issuing bank about possibly waiving any potential
Fee's and interest rate increases given the nature of what we do.
I have not received an answer on either of those requests.
So we're trying to, but you do kind of some health department sends me at
least one manual request to wait for utilities.
A lot of times our vendors will work with us and expand the net due date terms.
Sure.
Some of the utilities absolutely will not, and there will be an immediate late charge.
So those are the situations that we're talking about if there's no other way.
and you have worked with the vendor to try to say, can we have 45 days net, something.
So that's really what manual checks should be for and only those things.
And I think people maybe need to perhaps just plan a little further out.
Those days, yeah.
Correct.
All right.
All good.
Turn around, green.
Yep.
All righty, let's go to 9.2, which is the results of a particular claim.
Let me read it. So it's for $17,620.44 on the one and then we got the other one for $11,209.36.
and
Samuel. Okay. Anybody second? Okay. Any other? Sure, I'll second. Oh, yeah. I had the other
comments, conversation. Okay. All those in favor say aye. Aye. Opposed? Same sign. We're all good.
Okay. All right. Let's just keep going here. So let's go down to 9.3, Discussion on Resolution
and Establishing a Salary for the Office of County Treasurer.
So, in your fashion, it's the old one or the current,
the one we're currently operating on here, I should say.
And then the Administrator handed this out,
which is the current Salary Survey.
we have to have these approved in June or June is the latest so
I guess we need to start thinking about 180 days before they're sworn into office
yeah okay so that would be in June basically so we're sworn into I'm sorry December 1st
So six months from that would be prior to June to May.
Okay, the May board meeting.
So I think where we go from here, we kind of think about where we want to go with this next resolution or contract or whatever here.
I think it's something figured out here in May, or before May here, so we got this month and next month, so.
This last, this report, that's the old report, what are the, without me doing the math, what are the percentages?
Three.
Three percent.
Okay.
Thank you.
That's what the circuit clerk has.
Okay.
Just kind of another side note, as I glance down at this, I know further into UCCI, it
talks about how many clerks and recorders and sometimes they're separate to the different
positions and sometimes they're combined, so just something to consider with you, which
I wish you all had the full report, you can give them that as well.
8.4, I think they're basically the same face-to-face positions.
about that. And also, as we come up on the budget, 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. Make sure we don't bury in the budget before we get started off.
So I know Tim was talking about before and I 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.
and then we end up being the liars like most of what we do here.
So we'll have all kinds of fun when the budget starts to get here.
Quick question.
Yes, sir.
The current salaries are the $68,000 and $69,000.
Is that what we're hosting positions?
Yeah, we're losing half of them.
Oh, I don't have it.
I didn't get it.
So we're not going to take any action tonight, but something we got to figure out what we're going to do.
what we're gonna do here like next month.
Okay.
We got next month.
Thanks so much.
Okay.
Okay. Any other discussion on that? None? How about 10.0? You got anything on that? Yeah, so moved. Second and second. All right. All those in favor say aye.
Thanks everybody.