Government Center

719 S. Batavia Ave., Bldg. A

Geneva, IL 60134

Kane County

KC Finance and Budget Committee

Meeting Minutes

LENERT, Sanchez, Juby, Lewis, Surges, Tepe, ex-officios Roth (County Vice Chair) and

Pierog (County Chair)

Tuesday, November 25, 2025

9:00 AM

County Board Room

***SPECIAL MEETING***

Call To Order

Chairman Lenert called the meeting to order at 9:00 AM.

Roll Call

Board Member Bill Lenert

PRESENT

Board Member Leslie Juby

Board Member Jarett Sanchez

Board Member Vern Tepe

Ex-Officio County Board Vice Chair Bill Roth

Board Member Clifford Surges

Ex-Officio County Board Chair Corinne M. Pierog

Board Member Anita Lewis

REMOTE

ABSENT

Also present: Co. Bd. Members Allan*, Bates, Kious*, Linder*, Penesis*, Williams*;

Treasurer Lauzen; Auditor Wegman & staff Lara; Fin. Exec. Dir. Hopkinson; KCHD

Exec. Dir. Isaacson; KDOT Deputy Dir. Rickert* & staff Way; SAO Chief of Civil Frank;

KC Historian Shepro; ITD CIO Lasky & staff Peters; KC AC Admin. Youngsteadt*; and

members of the press and public.

Remote Attendance Requests

There were no remote attendance requests for today's meeting.

(Madam Chairman Pierog arrived remotely at 9:02 a.m.)

Approval of Minutes: October 29, 2025

RESULT:

MOVER:

APPROVED BY UNANIMOUS CONSENT

Vern Tepe

Public Comment

Steve Leffler, St. Charles, explained that when he was a young man, his grandfather,

Red Leffler, who was the quarterback for the 1925 Georgia Bulldogs, would sell hats in

Orlando, Florida. He stated that his grandfather would send him news clippings from

the Orlando Sentinel Newspaper with his personal notes written on them. (Committee

Member Surges arrived remotely at 9:03 a.m.). This reminded him of the Kane County

Treasurer's Supplemental Contextual Economic Data that is included in the monthly

report. Leffler stated that some of the data makes sense, but some does not. He

provided examples that were shared in today's committee agenda packet. He stated

that Lauzen is the County's Treasurer. He shared his gratitude for the interest

payments. However, Lauzen has narrowed his focus into wire points. Therefore, he is

worried that Lauzen is leaving money on the table, due to him being distracted by other

matters.

Kane County Workforce Development Director, Adam Schauer, introduced himself. He

stated that he has been the new director of Workforce Development for approximately

two weeks.

Due to the loss of her voice, Kane County resident, Denise Theobald, asked a

constituent from the audience to read her comments. Her comments were as followed.

The Kane County constituent spoke on the hundred pages of political opinion articles

from right-winged advocacy groups included in the monthly Treasurer Report. He

stated that Treasurer Lauzen calls this the Supplemental Contextual Data that is

included within his monthly report. However, these are not financial reports. These

were partisan commentaries attacking political opponents, such as Kamala Harris and

Governor Pritzker. In today's report, there are 61 pages of sharpie, right-winged opinion

articles. None of which have anything to do with the County or it's finances. He stated

that if the Treasurer wanted to conceptualize the financial picture, then he needs to

present real economic data, in regards to inflation, housing, healthcare, food costs, and

how the lack of federal funding put financial strain on revenue streams. On behalf of

Theobald, he inquired about the lack of information on the rate of return. He explained

that any professionally managed investment report includes standard performance

indicators. However, month after month, the County Board does not receive this

essential information. Also not recorded, is clarity on how much of the interest income

received is coming from temporary, nontraditional sources, such as the COVID Relief

Funds. The public deserves to know how much of the performance that the Treasurer

presents is not sustainable in future years. In discussions, Treasurer Lauzen has

accused the County Board of engaging in a bait and switch. Yet, the only way the

Treasurer met his required FY2026 expense reduction was by projecting increased

revenue from fines and penalties in his office. Even though, this is in the rights of the

Treasurer, it is speculative revenue. While other departments actually cut spending, the

Treasurer increased, but balanced, his budget based on "hoped for" income. Finally,

Lauzen has repeatedly claimed that residents face the largest property tax increase in

2026. However, the County Board only controls four percent of the overall tax bill. The

people of Kane County have been asking Lauzen to stop verbally attacking the Board

and its members, and to stop using time, energy, and resources in official reports for

partisan political campaign purposes. He stated that Lauzen needs to stop misleading

the public. If transparency was truly a priority, then answer the questions that are being

asked by the public.

Kane County resident, Ginger Romano, with respect to the last comment, she stated

that the majority of the County Board members do the same outwardly in Committee

meetings, such as a resolution for sanctuary status for the County. She mentioned that

Treasurer Lauzen offers a different perspective the legacy media doesn't offer.

Romano spoke on agenda item 7B: Kane County Travel Policy Audit. She stated that it

seems that a lot of employees are receiving travel allowances, which seems to be

extensive. She spoke on agenda item 9D: Resolution: Approving County Board

Personal Expense Voucher. She stated that County Board members need to practice

what they preach and take public transportation. Lastly, regarding agenda items 9L-P,

she feels that smoke and mirrors are being used.

Chairman Lenert recognized Committee Member Surges for joining the meeting

remotely. He asked the Committee if there were any objections to allowing him to join

the meeting remotely. There were no objections.

Treasurer's Report (C. Lauzen)

Monthly Report

Treasurer Lauzen explained that he has asked the County Board through the

Chairman's Office to provide a correction to the written record of a false

assertion that he did not comply with the budget procedures. He stated that the

first letter came from Madam Chairman Pierog on October 2, 2025. He read a

portion of the letter aloud stating the incompliance. He explained that he

responded five days later with a letter of the inaccurate assertion. One week

later, he submitted the adjustment to bring the Treasurer's Office in line with the

budget as directed by the County Board on time and in writing. Lauzen stated at

the September 30, 2025, the Finance Committee members made a commitment

to have the inaccurate record corrected. However, this has not been done.

Additionally, in a monthly financial report titled, 2026 Budget Reduction by Office

Submitted and Revised, he explained that it showed inaccurately that the

Treasurer's Office was not in compliance. He asked for accuracy and to correct

the record. Discussion ensued.

Lauzen stated the monthly report was on file. He thanked and addressed today's

public speakers. Referencing page seven of the monthly report, he stated that

the Treasurer's Office wrapped up the 2024 property tax cycle, which was

collected in 2025. He reported that $1.6B was collected and distributed to taxing

agencies without incident. He stated that the chart on page seven shows that

the County has earned over $1,600,000 in interest income as of October 2025.

On page eight, he addressed a chart that showed how much interest income

stays with the County and how much is distributed to other taxing bodies.

Referencing page nine, he spoke on the cumulative accountability. He explained

that this graph addressed the tax payers questions of what the County has to

show for $60M in the last three years. On page ten, he shared each year's

interest income earned from fiscal years 2021 through 2025. He stated that the

actual interest income was $5.8M. In the first full year, it was $16.9M. In the

second year, the return on investment was over $21M. In the third year, the

return is projected to be approximately $20.5M. Regarding page 11, Lauzen

stated that the Kane County Weighted Average Demand and Investment Yield

chart has continually shown all of the performance measures from the last 20

years in Kane County. He mentioned that all performances in Kane County are

above their related benchmarks. On page 12, he reviewed the Kane County

Portfolio Analysis. He explained that this portfolio lists every bond that the

County holds and its details, which is provided every month. He stated that there

is nearly $3M of extra accrued unrealized gain on the bonds owned by the

County. Referencing page 23, he explained that one of the charges for the

Treasurer's Office is to keep deposits safe. He shared the Kane County

Treasurer Collateral Coverage Analysis. These collateral bank deposits back up

the County's deposits at the back for security purposes. Referencing page 25

and 26, Lauzen shared an email thread reminding the County that in September

2025, the interest income was $2.3M, which is more than Kane County's whole

year annual budget. On page 28, he addressed a class action lawsuit that dates

back several years, Tyler versus Hennepin County in Minnesota. He explained

that the lawsuit pertains to a violation of property owners' fifth amendment

constitutional right to just compensation when there is a taking of property. He

stated that the government has the power to take a person's home. He

mentioned that when property owners do not pay the taxes that are levied, the

fine penalties, and credit card level interest, a tax certificate sale is conducted to

recover all that is due. He explained the tax certificate sale process that is

conducted every year in November. After three years, if the property owner still

does not pay, the tax buyers can file suit to take the property to satisfy the tax

certificates, or liens on the property. The issue is that when the tax buyers take

the home value and excessive taxes, the money should be going back to the

homeowner by law. In Illinois, through the work of the County Board and

Springfield's revenue committees, this matter needs to be addressed. Lauzen

explained that Illinois is the last state in the union where the legislator has not

fixed this problem. He stated that within a study there is approximately $18M in

liability of cumulative, growing with 184 closures of this type in Kane County.

This is a serious problem and it is continually growing. On page 32 of the

agenda packet, Lauzen stated that the Illinois Comptroller has notified all

counties that they are going to be collecting fines for all late annual

comprehensive financial reports. He noted that Kane County has been late the

past few years. Lastly, he mentioned that he has spent hours trying to distill what

the Board has done in it's fiscal year November 30, 2026 budget. He explained

that the Treasurer's Office will have to send out and collect tax bills and write out

checks to pay expenses. However, if the County runs short, the County Board

will look to his office to figure out how the bills would be paid. As he has listened

to the meeting and read the media articles, he has come up with several

questions for the Finance Committee, such as how much reserves will be used

in the next 12 months. He spoke on his confusion on the inconsistencies within

the Accounting Report. Lastly, he questioned the Road Fund's reduction for

FY2026. He stated that everything must be straight forward when it comes to the

budget. Lauzen addressed questions and comments from the Committee. Much

discussion ensued.

Auditor's Report (P. Wegman)

Monthly Report

Auditor Wegman stated the monthly report was on file. No additional report was

made.

Kane County Travel Policy Audit

Auditor Wegman provided the Kane County Travel Policy Audit. She stated that

she does not have a presentation on this topic. However, it was mailed out and

included within the agenda. No additional report was made.

Approving Personal Expense Voucher Reimbursement Requests

Chairman Lenert explained that included in this resolution are a number of

personal expense vouchers (PEVs) that were not submitted within the 60 day

time frame. Therefore, these vouchers need the approval of the County Board.

Lenert stated there are 11 PEVs that equate to $4,077.40. He recognized the

tardiness of these requests.

Auditor Wegman stated that these PEVs specifically exceeded the 60-day time

frame. Therefore, she does not have the authority to approve them, which is why

they are being presented today.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Leslie Juby

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Approving October 2025 Claims Paid

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Leslie Juby

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Auditor Wegman addressed questions and comments from the Committee. Discussion

ensued on the Kane County Travel Policy and the potential language changes to

comply with the Internal Revenue Service.

Finance Director's Report (K. Hopkinson)

Monthly Finance Reports

Fin. Exec. Dir. Hopkinson stated the monthly financial reports were on file. She

presented theGeneral Fund - General Account - Variances. She mentioned that

she added a column to this report that depicts the2025 Forecast. She forecasted

that the General Fund - General Account will utilize approximately $20M of

reserves to cover expenses at the end of FY2025. Currently, the County is using

$16.2M on reserves to cover expenses. However, there are several expenses

that will come in at the end of FY2025 that will need to be paid. Additionally,

there will be two months of sales tax revenue that will need to be accrued and

posted. Hopkinson stated that the County budgeted to use $27M in reserves to

balance the FY2025 Budget, but will end up using only $20M. She reported that

the County received more revenue then expected primarily through the sales

tax. Additionally, the County's reimbursement revenue amount increased by

$1M, due to the Court Services Department receiving more than expected.

Regarding the Charges for Services revenue stream, the Kane County Clerk's

Office collected more fees than budgeted. Hopkinson stated that the County's

expenses are four percent lower then budgeted primarily in the Salaries and

Wages category. She spoke on the Tax Revenue - Key Indicators. She stated

that the Sales Tax revenue has increased from last year and is over budget. The

Local Use Tax revenue has decreased from last year and is lower than

budgeted. The Regional Transit Authority (RTA) Sales Tax revenue has

increased from last year and is over budget. Hopkinson presented a chart that

depicts the trends of the other taxes collected by the County. She reviewed the

County's General Fund - All Accounts - Balances as of November 30, 2025. She

stated the expected amount for the County's reserves should be approximately

$60M. She explained that based on the adopted FY2026 Budget and the

amendments that have been made, it is forecasted that the County will utilize

$6.3M in revenue. If in fact the County does use $6.3M in revenue, the total

reserves at the end of FY2026 would be approximately $56M. Hopkinson

explained that the County's General Fund has six accounts. She stated that the

General Fund - General Account and the General Fund - Special Reserve

Account Reserves are deemed unassigned. While the other four accounts are

restricted for programs and grants. Hopkinson explained that over time, all the

amounts in the different accounts change. She stated that the General Fund is

only segregated into two different accounts due to a decision made by the

County Board in 2018. Hopkinson spoke on the two allotments of property tax

revenue that comes into the County in June and September. She stated that in

May, every year, the County has the lowest cash balance. This past year in May

2025, the County only had $19M left in the General Fund - General Account.

Due to the reserve amount being low, Hopkinson explained that in May 2026,

the County may need to temporarily transfer money from the Special Reserve

Account to the General Fund - General Account to pay expenses. Hopkinson

addressed questions and comments from the Committee. Discussion ensued.

Chairman Lenert requested an one-page summary of the County's expenses

and revenues that have been adopted and amended for FY2026 that depicts the

amount of reserves the County is anticipated to utilize. It is his understanding

that the County is expected to use $6.3M in reserves. However, the $6.3M may

be reduced because of the utilization of additional revenues to balance the

budget.

New Business

Authorizing a Budget Adjustment for Public Defender’s FY2026 Budget

Chairman Lenert explained that the following three resolution have been

handled before this Finance Committee meeting within the FY2026 Budget. He

stated that all three resolutions have been requested to be tabled. He asked for

unanimous consent from the Committee to table these three resolutions,

indefinitely. Discussion ensued. There were no objections. These three items

were tabled.

RESULT:

TABLED

Authorizing a Budget Adjustment for Court Services FY2026 Budget

This resolution failed due to lack of motion.

RESULT:

TABLED

Authorizing a Budget Adjustment for Judiciary’s FY2026 Budget

This resolution failed due to lack of motion.

RESULT:

TABLED

Approving County Board Personal Expense Voucher Reimbursement Request

Committee Member Juby explained that a few months ago, there was a

discussion on utilizing County vehicles for travel due to it being less expensive.

She requested that action be taken on this matter. Discussion ensued.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Leslie Juby

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Magellan Healthcare, Inc. as Kane County’s Employee Assistance

Plan Provider for 2026

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Vern Tepe

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with Jefferson County for Juvenile

Detention Services

Chairman Lenert stated this resolution pertains to a three-year contract

agreement and increases the revenue received for out-of-county juveniles

housed that the Kane County Juvenile Justice Center to $250 per day.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Leslie Juby

MOVER:

Jarett Sanchez

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Second Extension and Scope of Work Adjustment to Professional

Service Agreement for 2026 Recycling Center and Event Staffing and

Operations

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Leslie Juby

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Corinne M. Pierog

Anita Lewis

REMOTE:

ABSENT:

Authorizing an Agreement with the Village of West Dundee and eWorks

Electronics Services, Inc. for Operation of the West Dundee Recycling Center in

2026

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Jarett Sanchez

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Corinne M. Pierog

Anita Lewis

REMOTE:

ABSENT:

Approving FY25 Transfer of Appropriation and Budget Adjustment for Fund

#558 North Impact Fees, Fund #559 Central Impact Fees, Fund #560 South

Impact Fees, and Fund #300 County Highway

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

TO:

MOVER:

SECONDER:

Vern Tepe

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Acceptance and Use of Trust Donation Made to Animal Control

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Vern Tepe

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Execution of Collective Bargaining Agreement for Kane County

Clerk

(Committee Member Surges was away at 10:10 a.m.)

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

TO:

MOVER:

SECONDER:

Vern Tepe

Bill Lenert, Leslie Juby, Jarett Sanchez, and Vern Tepe

AYE:

Anita Lewis

ABSENT:

AWAY:

Clifford Surges

Authorizing an Interfund Loan for the Payment of Program Expenses from the

General Fund for the Workforce Development Department in Instances Where

Funding Agreements or Reimbursements are Delayed

Chairman Lenert explained that the following two resolutions authorize an

interfund loan for the payment of program expenses from the General Fund for

the Workforce Development Department in instances where the funding

agreements or reimbursements are delayed by the State of Illinois.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Vern Tepe

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, and Vern Tepe

AYE:

Anita Lewis

ABSENT:

AWAY:

Clifford Surges

Authorizing an Interfund Loan for the Payment of Program Expenses from the

General Fund for the Development Department in Instances Where Funding

Agreements or Reimbursements are Delayed

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Vern Tepe

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, and Vern Tepe

AYE:

Anita Lewis

ABSENT:

AWAY:

Clifford Surges

Amending Resolution 25-417

(Committee Member Surges returned at 10:14 a.m.)

KDOT Maintenance Supt. Way explained that this resolution is amending

Resolution 25-417. He stated that the original resolution had wrong numbers for

the price per gallon for delivery and different manufacturers that were delivering

it. He explained that this resolution does not change the budgeted amount of

fuel or the contract. He noted that the County did receive a negative three cents

per gallon for delivery. Therefore, Mansfield will be paying the County for

delivery of gas at three cents a gallon, due to the City of Aurora joining in on the

bid this year.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Vern Tepe

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Abating the Taxes Heretofore Levied for the Year 2025 to Pay Debt Service on

$7,670,000 General Obligation Alternate Bonds (Riverboat Revenue Alternate

Revenue Source) Series 2010 of the County of Kane, Illinois

(Madam Chairman Pierog arrived in-person at 10:14 a.m.)

Chairman Lenert stated that this is Riverboat revenue - alternate revenue source

- Series 2010 of the County of Kane, Illinois. He clarified that the County needs

to back up these payments with property taxes, if they do not have adequate

funding. Currently, the County does have adequate funding to cover the debt

service. Therefore, no property tax revenue will be utilized.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Vern Tepe

MOVER:

Jarett Sanchez

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

Abating the Taxes Heretofore Levied for the Year 2025 to Pay Debt Service on

$13,130,000 General Obligation Bonds (Alternate Revenue Source) Series 2020

of the County of Kane, Illinois

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Vern Tepe

SECONDER:

Bill Lenert, Leslie Juby, Jarett Sanchez, Clifford Surges, and Vern

Tepe

AYE:

Anita Lewis

ABSENT:

10.

Old Business

None.