Meeting Events

Meeting: tbakctlzdia.stephenson_county_il_finance_committee_meeting_5-18-26

Meeting date: 2026-05-18

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

• Meeting minutes approval — Passed

  • Summary: Motion to approve meeting minutes from April 13th, 2026. Motion carries.
  • Evidence: “Seeing none, all those in favor say aye. Opposed? Motion carries.”

• Approval of Claims, Tolling and amount of cash requirements and manuals — Passed

  • Summary: Motion to approve claims, tolling and amount of cash requirements and manuals $971,124.50.
  • Evidence: “5.0 Approval of Claims, Tolling and amount of cash requirements and manuals $971,124.50 Motion to approve.”
  • Evidence: “Aye. Opposed? Motion carries.”
  • Source timestamp: 00:27

• Public comment vote — Passed

  • Summary: Vote on public comment.
  • Evidence: “6.0 Public comment. All those in favor say aye. Aye. Opposed? Motion carries.”
  • Source timestamp: 00:47

• Approval of Salary Resolution for County Treasurer, Clerk, and Recorder

  • Summary: Motion to approve the resolution establishing salaries for the Office of the County Treasurer and County Clerk.
  • Evidence: “so we can get a motion to approve the resolution established with the salary of the Office of the County Treasurer and County Clerk and Recorder.”
  • Source timestamp: 20:24

• Approval of Bond Payment for NRC Synergies 2020 A and B debt interest — Passed

  • Summary: Motion to approve the bond payment for mill rice crossing due to State Bank, which is for interest only.
  • Evidence: “All right, motion to approve.”
  • Evidence: “Seeing none, all those in favor say aye. All right, motion carried.”
  • Source timestamp: 27:08

• Adjournment of Meeting

  • Summary: Motion to adjourn the meeting.
  • Evidence: “10.0 Motion to adjourn.”
  • Source timestamp: 27:29

• Adjournment of Meeting — Passed

  • Summary: The motion to adjourn was carried.
  • Evidence: “10.0 Adjournment, do I have a motion to approve by Mr. Diddens, do I have a second?”
  • Evidence: “All those in favor say aye. I say aye. Opposed? Motion carried.”
  • Source timestamp: 31:03

Procedural Actions

• Meeting minutes approval

  • Summary: Motion to approve meeting minutes from April 13th, 2026.
  • Evidence: “4.0 Review and approval of meeting minutes from April 13th, 2026. Do I have a motion to approve? So moved.”
  • Source timestamp: 00:10

• Discussion on Salary Resolutions for County Treasurer, Clerk, and Recorder

  • Summary: The board discussed whether to discuss the salary resolutions for the Office of the County Treasurer and County Clerk beforehand.
  • Evidence: “Are we able to discuss those beforehand or how can we do it together? Do you guys agree with discussing beforehand?”
  • Source timestamp: 20:16

Financial and Contract Events

• Youth Diversion expenses incurred percentage

  • Summary: 99.6% of the expenses in Youth Diversion (fund 27) have been incurred because those entities, those checks were cut.
  • Evidence: “You’ll see in Youth Diversion, which is fund 27, that 99.6 of the expenses have been incurred.”
  • Source timestamp: 10:53

• Real estate tax distribution timing

  • Summary: A big uptick in a lot of these funds will occur in July when the first real estate tax distribution will be.
  • Evidence: “You’ll see a big uptick in a lot of these funds in July. That’s when the first real estate tax distribution will be.”
  • Source timestamp: 11:13

Presentations and Reports

• Diamond Brothers report highlights

  • Summary: A brief overview of highlights from a land bank meeting and auditing firm visits.
  • Evidence: “7.1 Is Diamond Brothers. I’ll just briefly go over some highlights on the report from earlier. I did attend a land bank meeting today over the lunch hour remotely. One of the properties that was on their last meeting fell through so they had to have any meeting for a different sale to go through on that. Sickitch, our auditing firm was on site April 28th, April 30th, and May 6th.”
  • Source timestamp: 05:18

• Step Up Stephenson County First Annual Step Program results

  • Summary: The county’s first annual Step Program ended on May 10th.
  • Evidence: “Our Step Up Stephenson County First Annual Step Program for the county ended on May 10th.”
  • Source timestamp: 06:18

• Highland Y plan for repurposing facilities

  • Summary: Attendant of Rise and Shine at Highland presented their plan on repurposing the Y and where they have the daycare facilities, kind of what they envisioned for moving forward with their sports flex for the college and kind of how they’re working with the Y to make sure all the needs are met.
  • Evidence: “Attendant of Rise and Shine at Highland, and they presented to the attendees, their plan on repurposing the Y and where they have the daycare facilities, kind of what they envisioned for moving forward with their sports flex for the college and kind of how they’re working with the Y to make sure all the needs are met.”
  • Source timestamp: 08:24

Metrics

• Step Up Stephenson County participation numbers
  • Summary: The program had 78 participants in 2026, compared to 75 in 2025, and noted a significantly less inflatable this year without having all of the nursing home employees on our payroll.
  • Evidence: “Kind of tagging along with the wellness, in this, in 2026 we had 78 participants, in 2025 we had 75, but we also have a significantly less inflatable this year without having all of the nursing home employees on our payroll.”
  • Source timestamp: 07:37

Discussion

• Claims approval discussion

  • Summary: Discussion regarding claims.
  • Evidence: “Mr. Didden, any discussion on claims? Seeing none, all those in favor say aye.”
  • Source timestamp: 00:42

• Funding business housing improvements out of college

  • Summary: The college is looking into grants regarding funding business housing improvements.
  • Evidence: “Did anybody talk about how they’re going to fund business housing improvements out of college? So, the college is looking into grants.”
  • Source timestamp: 09:38

• Audit focus area for ETSB 911 department

  • Summary: The audit team is focusing on the ETSB 911 department this year, requiring individual audits and extra requirements.
  • Evidence: “Every year there is basically an area of focus and this year is the ETSB 911 department. So they’re kind of having their own individual audit this year.”
  • Source timestamp: 11:40

• General fund revenue sticking points

  • Summary: The general fund revenues are primarily dependent on real estate taxes and health insurance expenses.
  • Evidence: “The only really sticking points in that regard are real estate taxes. If the County Board decides to raise taxes or not. And then our health insurance, the expense on the expense side.”
  • Source timestamp: 13:25

• General Fund Operations and Revenue Projections

  • Summary: The general fund (fund 001) pays for the majority of departmental operations; sticking points for revenue projections are real estate taxes (dependent on County Board tax decisions) and health insurance expenses.
  • Evidence: “I wanted to point out the general fund, which is fund 001, and that is the fund that pays to pour the majority of our departmental operations. So the other ones we kind of reference as standalone funds. We’ll probably go through those quite quickly. You can tell right away if they’re balanced. So as we start that process, and as always, I try to get the general fund revenues projected as soon as possible. The only really sticking points in that regard are real estate taxes. If the County Board decides to raise taxes or not. And then our health insurance, the expense on the expense side.”
  • Source timestamp: 12:53

• Budget Policy and COA Determination

  • Summary: The group discussed setting the Cost of Living Adjustment (COA) at 3.5%, noting that this was derived from comparing it to the Bureau of Labor Statistics CPI over the last 12 months, which was 3.8%.
  • Evidence: “So we decided on 3.5%. A lot of the collective bargaining agreements are 4% are over for 2027. There are some for like corporal corrections that are 13%. The deputy sergeant is 15%. So there’s some outliers there, but overall it’s 4%, 4.5% of those CBAs. So we thought that 3.5% was in line with that. And looking it up on the Bureau of Labor Statistics, the CPI over the last 12 months was 3.8%. So that’s how we arrived at that number.”
  • Source timestamp: 14:37

• Jane Anders Trail Contribution Policy Status

  • Summary: A comment was made regarding the lack of a current contract with the Jane Anders Trail, which expired in 2022, and whether continuing to contribute through policy or budget is necessary.
  • Evidence: “on budget policy, we don’t have a contract with the Jane Anders Trail anymore. It’s fired in 2022. And is that something that we should pursue or they should pursue or how is it? If we’re going to continue to contribute through the policy, or not through the policy, through the budget, we absolutely need to have the green in place, but that’s not through the budget policy”
  • Source timestamp: 15:45

• User Fees Review Status

  • Summary: The board discussed user fees, noting that a review was supposed to happen on January 30th, but no study has been done since approximately 2019.
  • Evidence: “other things, you know, budget policy was user fees, done by the policy board that was supposed to review them, January 30th, they were supposed to be reviewed, but we haven’t had that study done since, what we thought, 2019”
  • Source timestamp: 16:13

• Departmental Wage Increase Requests

  • Summary: A speaker advised department heads that if they believe more than the approved percentage is needed, they must come forward before the process concludes.
  • Evidence: “I told the department it’s the same thing if you really believe you’re going to need more than what’s approved with three and a half percent or something you need to come before all of this happens and talk to us about it”
  • Source timestamp: 17:40

• Salary Resolution Parameters

  • Summary: A speaker noted that the proposed raise for the circuit clerk was within the parameters of the three and a half COLA discussed.
  • Evidence: “I believe this fits in the parameters of the three and a half section. So in your packet there was the previous back in 2024 when the circuit clerks salary was raised and that is currently in effect for 2026 and 2027, I believe, and this resolution would try to get it all in the same year thing and also the same number a cost per year. And so they’re asking to for a 3% raise.”
  • Source timestamp: 21:01

• Circuit Clerk Salary Increase and COLA

  • Summary: The discussion covered a proposed 3% raise for the circuit clerk salary, which is suggested to align with the three and a half percent COLA projection based on M2 money supply indicators.
  • Evidence: “So they’re asking to for a 3% raise. And I know that’s within what we talked about with three and a half COLA. Nobody has a crystal ball of what inflation is going to be or whatever. But looking out at the one of the indicators like the M2 money supply, and that has been going up, for like 3% to 5% per year, and that’s usually an indicator of what the inflation is going to be about 82 months from now.”
  • Source timestamp: 21:22

• Constitutional Positions Term Length

  • Summary: It was noted that the circuit clerk position is set for four years with two remaining after this year, and the county clerk and recorder and treasurer are constitutional positions needing to be set for a four-year term.
  • Evidence: “The circuit clerk is a judicial position, so the position is set for the four years with the two remaining after this year. The county clerk and recorder and treasurer constitutional positions, and those need to be set for the four year term.”
  • Source timestamp: 23:21

• Comparison of Other Counties’ Budgets

  • Summary: The packet provides an overview of what other counties are doing regarding budgets, with some being much higher or lower.
  • Evidence: “And I think at the bottom of the thing in your packet, it kind of gives you an overview of what the other counties are doing. There’s some that are way higher and there’s some that are lower.”
  • Source timestamp: 23:51

• Future Presentation Topic for Full Board

  • Summary: A question was raised regarding inviting Steve Elback, in charge of the Jane Addams Trail Commission, to speak at the planning and development meeting.
  • Evidence: “Can I ask one question for you? I talked to Mr. Fricke about inviting Steve Elback, who’s in charge of the Jane Addams Trail Commission to speak at the planning and development meeting. Should I ask him to come to the full board, too, or just the planning and development business?”
  • Source timestamp: 27:40

• Economic Development Increment Expiration

  • Summary: The economic development increment is expected to expire in 2027, with some taxing bodies already stating they are not willing to support extending it.
  • Evidence: “For no race, I believe it expires in 2027. It’s an economic development. I have talked to not all nine taxing bodies that participated in that, but I’ve talked to a few that have already said they’re absolutely not willing to support extending that.”
  • Source timestamp: 28:41

• Bond Refinancing Penalty

  • Summary: There is a free payment penalty on the bonds with the state bank when refinancing.
  • Evidence: “And there is a free payment penalty on the bonds with the state bank, I believe, when we refinance those.”
  • Source timestamp: 29:55

• Treasurer Availability

  • Summary: The Treasurer is out of the country until Tuesday of next week and will not respond to calls.
  • Evidence: “The other thing you had mentioned, if you have questions for the Treasurer, she is out of the country at least until Tuesday of next week, so if you do try to reach out to her, she’s not going to respond.”
  • Source timestamp: 29:55

Public Comment

• Teresa Smith’s billing concerns

  • Summary: Teresa Smith, a consulting dietician, stated that outstanding invoices dating back as far back as December, 2024, totaling $8,450.22, have not been paid and questioned the county’s payment prioritization process.
  • Evidence: “My name is Teresa Smith. I’m a consulting dietician at the nursing facility that is owned by Stephenson County… At that time, I indicated invoices dating back as far back as December, 2024 have not been paid with a total amount of $8,450.22… According to the treasurer’s report dated April, 2026, it reflects that there is $56,424.51 in the nursing home fund, yet my invoices are not being paid.”
  • Source timestamp: 02:58

• Lynette Williams support for billing issues

  • Summary: Lynette Williams stated that after board action, $140,539.65 still remains outstanding to vendors, including the amount owed to Ms. Smith.
  • Evidence: “They have paid many of the outstanding bills, but $140,539.65 still remains to outstanding vendors, including the amount owed to Ms. Smith.”
  • Source timestamp: 04:37

Follow-ups

• Solid waste plan updates submission

  • Summary: Ms. Winger, Ms. Whipple and I put together the proposed updates for the solid waste plan that’s presented at P&D and we’ll be submitting that for feedback from the state so that we have something to present for approval to the board hopefully in the next month or two.
  • Evidence: “Ms. Winger, Ms. Whipple and I put together the proposed updates for the solid waste plan that’s presented at P&D and we’ll be submitting that for feedback from the state so that we have something to present for approval to the board hopefully in the next month or two.”
  • Source timestamp: 09:19

• Outstanding items for audit

  • Summary: The nursing center supplied incomplete information to the auditors, and Lindsay Fish from Sikich reached out with the complete list of what was missing; outstanding items are still being awaited.
  • Evidence: “So the nursing center did supply some of their information to the auditors, but it was incomplete. So Lindsay Fish from Sikich reached out with the complete list of what was missing. We’re still waiting to hear back on those outstanding items.”
  • Source timestamp: 11:59