Government Center  
719 S. Batavia Ave., Bldg. A  
Geneva, IL 60134  
Kane County  
KC Finance and Budget Committee  
Meeting Minutes  
BERMAN, Lenert, Juby, Lewis, Sanchez, Surges, Tepe, ex-officios Roth (County Vice Chair)  
and Pierog (County Chair)  
Wednesday, April 23, 2025  
9:00 AM  
County Board Room  
1.  
2.  
Call To Order  
Chairman Berman called the meeting to order at 9:01 AM.  
Roll Call  
Board Member Dale Berman  
Board Member Bill Lenert  
PRESENT  
Board Member Leslie Juby  
Board Member Anita Lewis  
Board Member Jarett Sanchez  
Board Member Clifford Surges  
Board Member Vern Tepe  
Ex-Officio County Board Vice Chair Bill Roth  
Ex-Officio County Board Chair Corinne M. Pierog  
Also present: Co. Bd. Members Allan*, Bates, Gripe, Kious*, Molina*, Penesis*,  
Strathmann*; Treasurer Lauzen; Auditor Wegman; Fin. Exec. Dir. Hopkinson; KCHD  
Exec. Dir. Isaacson* & staff Snowden*; HRM Exec. Dir. Lobrillo; SA Mosser* & staff  
Frank, Hunt*, Shepro*; ITD CIO Lasky & staff Peters; KCAC Admin. Youngsteadt*; and  
members of the press and public.  
3.  
4.  
Remote Attendance Requests  
There were no remote attendance requests for today's meeting.  
Approval of Minutes: March 26, 2025  
RESULT:  
MOVER:  
APPROVED BY UNANIMOUS CONSENT  
Jarett Sanchez  
5.  
Public Comment  
Kane County resident, Jenine Mehr, spoke on the FY2026 budget. She stated that prior  
to 2021, Kane County operated responsibly. For years, the County's General Fund  
expenses held at $75M per year. Since then, Madam Chairman Pierog took over  
leadership and temporary COVID Relief funds of approximately $200M were received  
over a three year period. Mehr explained that this windfall masked the reckless  
spending. She stated that the County Board irresponsibly passed a $138M budget for  
FY2025. Now, the County will not have federal aid to support this large budget and no  
reserves to spend. The County's General Fund revenues are $110M, while the  
County's expenses are $138M. Mehr stated that the County is in an emergent fiscal  
situation. She questioned the County Board's ability to no longer pass promises made.  
She spoke on the County Board's first ever County Retail Sales Tax Referendum.  
Over 75% of County residents voted against this tax increase. This was a vote against  
runaway government and a mandate to return back to fiscal sanity. Mehr stated that  
the County needs to do what responsible leadership demands. The County needs to  
cut spending, live within their means, and protect taxpayers. A balanced budget is not  
optional, but the Board's duty. Increasing taxes on residents is not an option for the  
County's mismanagement of funds. Mehr recommended that a citizen led financial  
review board composed of those in the financial field be developed to work alongside  
the Finance Committee in order to find responsible, sustainable ways to balance the  
budget. She stated that fiscal responsibility demands transparency and collaboration.  
Kane County resident, Ginger Romano, thanked Committee Member Sanchez for  
being focused and paying attention to what speakers are saying. She commended  
Treasurer Lauzen for his ability to keep sound books and investments. She continues  
to appreciate the notes Lauzen addresses in this monthly reports, in which he has been  
chastised for by some of the County Board Members. She explained that Lauzen  
provides constituents with valuable snap shots from reliable, trusted, and accurate  
sources of the financial trends of local, state, and national economies and other  
business trends. These reports are a helpful guide for the County Board's financial  
decisions. Romano stated that it is a gift for the County to have a someone smart  
enough to find the talent to help keep track of the finances. Lauzen is an asset to the  
County. Referencing page 30 of the agenda packet, Romano explained that the State  
of Illinois is the highest taxed state in the nation and how citizens are struggling. She  
addressed being environmentally responsible regarding transportation for Board  
Members and staff. She suggested that the members and staff utilize public  
transportation if fiscally responsible, instead of using personal or County owned  
vehicles to travel to the City of Chicago. She questioned the need for the Kane County  
Health Department (KCHD) $50K vehicle, when there are unused County owned cars  
sitting in parking lots.  
6.  
Treasurer's Report (C. Lauzen)  
Monthly Report  
A.  
Treasurer Lauzen stated the monthly report was on file. He stated that the total  
interest earned in March 2025 was approximately $1.5M. The County has the  
potential to collect approximately $15M to $18M this year. This amount is a  
decrease of about $3M to $6M from last year, which was $21M. Secondly,  
Lauzen presented the March FY2024 to March FY2025 Cash Balance  
Comparison. He noted that there is about $27M less in interest income to invest.  
He explained that if you take the $21M times the 4.6% investment earnings, the  
County Board has $1.2M less to spend. He stated that pages eight through ten  
of the agenda packet shows the detail of these comparisons. On page 11,  
Lauzen spoke on the Actual Performance Interest Earned Fiscal Years  
2023-2025. For FY2023, interest earned was about $17M. In FY2024, it was  
21.624M. Currently, interest earned for FY2025 is $5.7M. This is a total of  
$44.4M of interest earned on the County's savings. Lauzen spoke on the Kane  
County - Portfolio Analysis as of March 31, 2025. Overall, the County's interest  
earned rate is 4.6% for the duration of two years and nine months. Lauzen  
explained that a large component of the interest earned is from 43% of the  
County's investment with Vectors Management, LLC, and is in Mortgage Backed  
Securities. The yield for this sector is 5.4% with a duration of about 4.5 years.  
Lauzen stated that 43% of approximate 75% of the County's total portfolio  
means that about a third of the portfolio is earning at this rate.  
7.  
Auditor's Report (P. Wegman)  
Monthly Report  
A.  
Auditor Wegman stated the monthly report was on file. She mentioned that the  
Auditor Office's Quarterly Report for FY2025 was included. Wegman addressed  
questions and comments from the Committee.  
Animal Control Petty Cash Audit  
B.  
Auditor Wegman presented the Petty Cash Audit for the Kane County Animal  
Control (KCAC). She reviewed each finding and auditor's recommendations and  
department responses. There were eight findings with four recommendations.  
Wegman explained that the Audit was to look into the KCAC's cash drawer,  
such as the reconciliation process and the documents associated with it. She  
stated that the first finding was in regards to making sure that the bank deposits  
match with the timing of receiving all the reconciliation information. Currently,  
KCAC is not receiving complete bank statements. The Auditor's Office is  
recommending that the KCAC receive these completed bank statements.  
Wegman explained that within today's presentation, the Committee will see the  
finding, recommendation, and the response to the recommendations. She noted  
that the KCAC and the Finance Department were provided the opportunity to  
respond to the recommendations. She explained that the Audit's second finding  
does not have a reconciliation policy that was readily available to the  
department. The recommendation for this matter is to allow the KCAC access to  
the Reconciliation Policy. Wegman stated that the County does not have a  
policy and/or procedure for the processing of cash. She recommended a policy  
and procedure be developed to address this. Lastly, Wegman explained that the  
County does not have a Petty Cash Policy. This needs to be developed because  
petty cash is utilized in many different ways throughout the County. Wegman  
stated that the Auditor's Office would like to express their appreciation to KCAC  
Administrator Brett Youngsteadt and staff Rita Meszaros for their cooperation  
and generous assistance provided during the audit. Wegman addressed  
questions and comments from the Committee. Discussion ensued.  
Approving March 2025 Claims Paid  
KC Executive Committee  
C.  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Vern Tepe  
MOVER:  
Anita Lewis  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, and Vern Tepe  
AYE:  
Clifford Surges  
ABSENT:  
8.  
Finance Director's Report (K. Hopkinson)  
Monthly Finance Reports  
A.  
Chairman Berman stated that the FY2026 Budget Discussion will be moved until  
after New Business.  
Fin. Exec. Dir. Hopkinson stated the monthly financial reports were on file. She  
explained that the FY2024 Audit is still in process. She hopes to have the audit  
completed by the deadline of May 31, 2025. She mentioned that there is a new  
section within the Finance Director's Monthly Report that highlights the efficiency  
changes that the Finance Department has been working on to streamline  
operations. She explained that the County Departments/Offices need  
procedures on revenue recognition. Currently, the County has a solid Accounts  
Payable process and Payroll Processing process, but lacks a Revenue  
Recognition process. The biggest issue is that revenue recorded across the  
County is not being inputted into the correct month. The Finance Department is  
working towards a monthly close, which will take approximately a year to  
implement. In having this Revenue Recognition process, the County will bring  
more integrity to the financial information. Hopkinson explained that a lot of time  
is spent cleaning up the year-end financial books. If this is done correctly in the  
first place, it would help get financial information on a monthly basis. Hopkinson  
addressed questions and comments from the Committee. Discussion ensued.  
The Committee moved onto New Business.  
2026 Budget Discussion  
B.  
Fin. Exec. Dir. Hopkinson informed the Committee that at the end of this budget  
discussion, she will be seeking direction on when the budget process can begin.  
Typically, the County begins the budget process in March. Hopkinson stated that  
a minimum of two months is needed for all departments/offices to input their  
financial information. She noted that a draft budget is presented to the Finance  
Committee in July to be put on public display. The County's FY2026 Budget  
needs to be passed by November 30, 2025. Hopkinson provided the 2026  
Budget Approach and Challenges. She explained that the FY2025 Budget is  
currently $419,100,846. The FY2025 General Fund - General Account's  
budgeted expenses are $140,463,827, which is 34% of the total County  
budgeted expenditures. The budgeted new revenues is currently $112,660,094.  
The budget gap between new revenues and expenses is $27,803,733, which is  
funded by fund balance reserves. Hopkinson noted that if the County continues  
to use fund balance reserves to pay for expenses in the General Fund - General  
Account at the current expense levels, the account will be depleted by 2027.  
She stated that the FY2025 Special Revenue Budget, over 112 funds, is  
currently $278,637,019, which is 66% of the total County budgeted  
expenditures. Hopkinson addressed questions and comments from the  
Committee. Discussion ensued.  
Hopkinson shared a graph depicting the General Fund - All Accounts - Fund  
Balance. She explained that the County's General Fund is composed of six  
separate accounts that are utilized for accounting purposes only. She explained  
the reasoning behind having these six accounts. She stated that the current  
General Fund - General Account does not have the 90-day reserve amount.  
Hopkinson presented a table depicting the General Fund - General Account -  
Fund Balance total amounts. On April 14, 2025, there was $28M in the General  
Account. If the County would like to have a 90-day reserve in the General Fund -  
General Account, the County Board would need to transfer approximately $9M  
from the Special Reserve Fund, immediately. If the County adheres to the  
budget, on November 30, 2025, the County will have a total of approximately  
$51M. If the County decides to have a 30-day reserve limit of about $34M, by  
the end of FY2026 the fund balance will be depleted. Hopkinson spoke on the  
approach to the budget and challenges of balancing the County budget. She  
stated that the General Fund - General Account is funded by "unrestricted"  
revenues. Sixty-eight percent of the FY2024 and FY2025 General Fund -  
General Account budgets are salaries and benefits. Thirty-three percent of the  
Special Revenue fund budgets are salaries and budget. Lastly, capital spending  
is mostly in the Special Revenue funds, although the General Fund historically  
transfers approximately $4M per year to the Capital Projects #500 - Special  
Revenue fund. Hopkinson stated that the Special Revenue funds across the  
County are restricted for a variety of reasons including federal grant restrictions,  
state statute restrictions, and Kane County Board establishment. She alluded to  
the following issues that should be evaluated as part of the FY2026 Budget: to  
see if any of the Special Revenue Funds' revenue could be reallocated to the  
General Fund and if capital project funds could be funded with excess reserves  
in certain funds. Hopkinson shared the possibilities to consider when looking at  
expense reduction, such as reviewing the deliverables and outcomes of the  
specific County function and funding operating costs versus capital costs. She  
spoke on the structural challenges to budgeting. She stated that functional costs  
spread across multiple funds make it difficult to find all costs for a specific  
department. Additionally, one-time transfers on monies from one fund to another  
may not solve the underlying budgetary problem. Stable revenue sources should  
be provided. Hopkinson reviewed the County's next steps in the budget process:  
forecast available revenue, expenses should not exceed available revenue, cost  
of living considerations for non-union employees, and the budget calendar. She  
shared the Kane County Budget All Funds - All Expenses- Budget to Actual. She  
reviewed the All Funds - Budget to Actual - Total Salaries and Benefits. She  
stated that the salaries, benefits, and contractual services amounts all come  
close to the budget. She presented the All Funds - Budget to Actual - Total  
Capital data. She explained that the County has typically budgeted much more  
than what is spent for Capital. Hopkinson addressed questions and comments  
from the Committee. Much discussion ensued.  
The Committee agreed to hold a Special Finance Committee meeting on May 1,  
2025 at 11:00 a.m. to discuss the Committee's ideas on how to move forward  
with the FY2026 Budget. Chairman Berman requested that all Committee  
members come up with ideas on how the County could cut $25M from the  
FY2026 Budget that does not entail raising taxes. Additionally, the Committee  
should come up with an Attrition Program and look into grant funded positions  
and capital. Hopkinson noted that all personnel information would be uploaded  
in the financial software, departments and offices would key in their expenses  
within their means.  
State's Attorney Mosser addressed the information shared indicating that her  
office has hired approximately 80 employees. She noted that these were not 80  
new employees, but those that have replaced other positions. She asked for  
courtesy to be shown to elected officials when speaking on the budget. She  
asked that elected officials be spoken to before meetings to make sure accurate  
information is shared or for them to attend the meetings.  
9.  
New Business  
Approving County Board Personal Expense Voucher Reimbursement Request  
A.  
Committee Member Juby questioned Madam Chairman Pierog's early arrival in  
Springfield for the Transforming Transit Summit Illinois State Association of  
Counties (ISACo) - Legislative Conference. The Conference began on March  
19, 2025. However, Madam Chairman Pierog listed a hotel stay from March 17,  
2025 through March 20, 2025. Juby asked what business Pierog had on March  
18, 2025, that required her hotel stay. Madam Chairman Pierog stated that she  
arrived one day early to attend a special conference on potential legislation for  
townships. Juby requested a summary of this conference.  
KC Executive Committee  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Jarett Sanchez  
Leslie Juby  
MOVER:  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, and Vern Tepe  
AYE:  
Clifford Surges  
ABSENT:  
Approving County Board Personal Expense Voucher Reimbursement Request  
KC Executive Committee  
B.  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Leslie Juby  
MOVER:  
Jarett Sanchez  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, and Vern Tepe  
AYE:  
Clifford Surges  
ABSENT:  
Authorizing Updates to the County’s Health Plan  
C.  
Committee Member Lenert explained that he received an email regarding the  
additional expenses of mental health coverage for first responders in the  
County's health plan update. He stated that the Human Services Committee's  
recommendation was to add this coverage to all insurance policies for all  
employees, spouses, and dependants. Lenert believes this is a good option, but  
questioned if the County can afford the additional $114K per year. He is  
concerned that the County cannot afford this added expense.  
Committee Member Lewis explained that her understanding on this matter is  
that creating an additional health plan for first responders would be difficult. She  
stated that the County needs to take on this additional cost of potentially $267K  
and ensure that the County can accommodate it. She recommended that further  
discussion needs to be had.  
Committee Member Sanchez questioned if the last WHEREAS clause within this  
resolution should be removed due to the reference of all employees, and  
spouses or civil union partners. HRM Exec. Dir. Lobrillo explained that this  
resolution has been written for everyone to receive this added benefit. If the  
County were to only approve this coverage for first responders, all County health  
plans would need to be duplicated. This would have all first responders to be  
placed into a separate health plan than their families. Additionally, it would  
cause an increase in the insurance rate that first responders would be  
absorbing. Lobrillo stated that there would be a lot of large implications in giving  
this coverage to first responders only. She explained that 99% of municipalities  
and Blue Cross Blue Shield (BCBS) are granting this to all participants in their  
health plans because the administrative costs associated with the changes and  
multiple health insurance plans. She stated that those who wrote this statue did  
not understand health plans and the addition of benefits for one selective group.  
The statute does not give the County an option to provide this coverage under  
different means, such as additional contracts. Due to the difficulties in managing  
a separate set of health plans, this coverage has been recommended for  
everyone. Lobrillo stated that this coverage will help the County remain  
competitive with other municipalities. She explained that the health plan is not  
funded through the County's General Fund. It is funded by a self-insured fund.  
The impact increase for this coverage is an approximate 1.5% in the expected  
rate. Lobrillo stated that if the Committee would like to move forward and have  
this mental health coverage for first responders, only, then an amendment would  
need to be made to this resolution. Much discussion ensued. (Committee  
Member Surges arrived remotely at 9:45 a.m.)  
KC Executive Committee  
RESULT:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Jarett Sanchez  
TO:  
MOVER:  
SECONDER:  
Anita Lewis  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, Clifford Surges, and Vern Tepe  
AYE:  
Authorizing an Agreement with Motorola for the Starcom Radio Management  
System  
D.  
KC Executive Committee  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Bill Lenert  
MOVER:  
Vern Tepe  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, Clifford Surges, and Vern Tepe  
AYE:  
Authorizing Subaward Agreement with Northern Illinois Food Bank for  
E.  
Partnership and Utilization of Composting and Food Waste Reduction Funds  
KC Executive Committee  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Jarett Sanchez  
MOVER:  
Anita Lewis  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, Clifford Surges, and Vern Tepe  
AYE:  
Authorizing Subaward Agreement with Advocate Sherman Hospital for  
Partnership and Utilization of Composting and Food Waste Reduction Funds  
F.  
KC Executive Committee  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Jarett Sanchez  
MOVER:  
Leslie Juby  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, Clifford Surges, and Vern Tepe  
AYE:  
Authorizing Subaward Agreement with the Kane County Cougars for Partnership  
and Utilization of Composting and Food Waste Reduction Funds  
G.  
KC Executive Committee  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Bill Lenert  
MOVER:  
Anita Lewis  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, Clifford Surges, and Vern Tepe  
AYE:  
Authorizing Budget Adjustment for the Lead Poisoning Prevention and  
Response Grant  
H.  
KC Executive Committee  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Leslie Juby  
MOVER:  
Jarett Sanchez  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, Clifford Surges, and Vern Tepe  
AYE:  
Emergency Appropriation for Transfer of Funds from the Recovery Zone Bond  
Debt Service Fund #622 to the Pasadena Drive Special Billing Area SW48  
#5311  
I.  
KC Executive Committee  
RESULT:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Jarett Sanchez  
TO:  
MOVER:  
SECONDER:  
Anita Lewis  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, Clifford Surges, and Vern Tepe  
AYE:  
Amending Kane County Financial Policies Related to Travel  
KC Executive Committee  
J.  
RESULT:  
TO:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Leslie Juby  
MOVER:  
Jarett Sanchez  
SECONDER:  
Dale Berman, Bill Lenert, Leslie Juby, Anita Lewis, Jarett  
Sanchez, Clifford Surges, and Vern Tepe  
AYE:  
Reserve Policy for General Fund - General Account  
K.  
Committee Member Sanchez explained that this Ordinance is to reduce the  
County's General Fund reserve from six months to three months. He questioned  
if this was due to best practices. SAO Chief of Civil Frank stated that this  
ordinance would bound the County Board to follow this three-month reserve  
amount.  
Committee Member Juby questioned that in case of an emergency, the County  
would not be able to utilize any of the money within the three-month reserve.  
Frank explained that if this Ordinance passes, the County Board is creating a  
personal law that restricts their own discretion. Frank addressed additional  
questions and comments from the Committee. Much discussion ensued.  
Sanchez motioned to postpone this Ordinance until next month's Finance  
Committee meeting. Motion failed due to no second. Further discussion ensued.  
After the vote, the Committee moved to agenda item 8B: 2026 Budget  
Discussion.  
KC Executive Committee  
RESULT:  
MOVED FORWARD BY ROLL CALL VOTE  
KC Executive Committee  
Jarett Sanchez  
TO:  
MOVER:  
SECONDER:  
Anita Lewis  
Dale Berman, Bill Lenert, Anita Lewis, Clifford Surges, and Vern  
Tepe  
AYE:  
Leslie Juby, and Jarett Sanchez  
NAY:  
10.  
11.  
Old Business  
None.  
Reports Placed On File  
RESULT:  
MOVER:  
APPROVED BY UNANIMOUS CONSENT  
Bill Lenert  
12.  
13.  
Committee Chairman's Comments  
None.  
Executive Session (if needed)  
None.  
14.  
Adjournment  
RESULT:  
APPROVED BY VOICE VOTE  
Bill Lenert  
Vern Tepe  
MOVER:  
SECONDER:  
This meeting was adjourned at 11:26 AM.  
Savannah Zgobica  
Sr. Recording Secretary