Government Center

719 S. Batavia Ave., Bldg. A

Geneva, IL 60134

Kane County

KC Finance and Budget Committee

Meeting Minutes

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

and Pierog (County Chair)

Wednesday, January 28, 2026

9:00 AM

County Board Room

Call To Order

Chairman Lenert called the meeting to order at 9:02 AM.

Roll Call

Board Member Bill Lenert

PRESENT

Board Member Jarett Sanchez

Board Member Leslie Juby

Board Member Clifford Surges

Board Member Vern Tepe

Ex-Officio County Board Vice Chair Bill Roth

Ex-Officio County Board Chair Corinne M. Pierog

Board Member Anita Lewis

REMOTE

Board Member Ted Penesis

REM NO VOTE

Also present: Co. Bd. Members Allan, Bates, Garcia*, Gripe, Kious*, Linder, Molina*;

Treasurer Lauzen; Auditor Wegman; Fin. Exec. Dir. Hopkinson; SAO Chief of Civil

Frank & staff Ford; ITD/BLD Exec. Dir. Fahnestock* & staff Lasky*, Peters; KCAC

Admin. Youngsteadt*; KCHD Exec. Dir. Isaacson; Environ. & Water Res. Dir. Wollnik;

and members of the press and public.

Remote Attendance Requests

Chairman Lenert announced the remote attendance requests for today's meeting. He

asked the Committee if there were any objections to Committee Member Lewis and

Penesis attending today's meeting remotely. He stated that Lewis had a valid reason to

attend and vote during today's meeting. However, Penesis did not have a valid reason,

therefore, he will attend the meeting, but not be allowed to vote. There were no

objections.

Approval of Minutes: December 23, 2025

RESULT:

MOVER:

APPROVED BY UNANIMOUS CONSENT

Jarett Sanchez

Public Comment

Kane County resident, Steve Leffler, stated that the Committee was on the clock when

it comes to the FY2027 Budget. He said that the budget needs to be done before

November 2026. He asked that Committee to get the FY2027 Budget together and to

start negotiations with offices/departments sooner.

Treasurer's Report (C. Lauzen)

Monthly Report

Treasurer Lauzen stated the monthly report was on file. He reported that as of

December 2025, the County collected approximately $1.5M in return on

investments. Referencing page 35, 36, 38, and 41, Lauzen explained the

importance of getting the annual tax bills issued on time. He spoke on Cook

County's tax bill process. He noted that Cook County is not the standard of

execution in Kane County. However, he explained that it is important for Kane

County to recognize where trouble could come from in order to avoid it. He

spoke on the team work of the Treasurer's Office, Supervisor of Assessments,

and the County Clerk's Office during tax bill time, unlike other counties. He

recognized the knowledgeable, front-line staff of the Treasurer's Office of the tax

bill process. Referencing page 43, Lauzen spoke on the interest income rates

decreasing. He questioned if the County is prepared for the possibility of a two

percent interest rate, when they have been used to four percent. Referencing

pages 44 through 47, he spoke on the effects of inflation rates against interest

rates. He shared charts depicting the components the historic rise and fall of

inflation versus interest rates. Currently, the inflation rate is 2.7%. On page 47,

Lauzen reviewed the Illinois Department of Revenue's (IDOR) History of

Consumer Price Index's (CPI) used for the Property Tax Extension Law Limit

(PTELL). He stated that the IDOR report confirms the current inflation rate of

2.6% to 2.7%. Lauzen addressed questions and comments from the Committee.

Discussion ensued.

Auditor's Report (P. Wegman)

Monthly Report

Auditor Wegman stated the monthly report was on file. She reported that the

mileage change for 2026 went from 70 cents to 72.5 cents.

Approving December 2025 Claims Paid

Chairman Lenert introduced this resolution. He stated that this resolution is to

approve the December 2025 claims paid in the amount of $29,557,228.59.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Vern Tepe

MOVER:

Jarett Sanchez

SECONDER:

Bill Lenert, Jarett Sanchez, Leslie Juby, Anita Lewis, Clifford

Surges, and Vern Tepe

AYE:

Approving Personal Expense Voucher Reimbursement Requests

Chairman Lenert introduced this resolution. He stated that this resolution

approves $357.17 in personal expense vouchers (PEVs). He noted that these

PEVs are over 60 days old.

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Vern Tepe

TO:

MOVER:

SECONDER:

Jarett Sanchez

Bill Lenert, Jarett Sanchez, Leslie Juby, Anita Lewis, Clifford

Surges, and Vern Tepe

AYE:

Finance Director's Report (K. Hopkinson)

Monthly Finance Reports

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

highlighted the tasks occurring within the Finance Department. She stated that

all W-2s have been submitted, printed, and uploaded to eSuite for all

employees. She noted that hard copies of the W-2s have been mailed. Per

Federal law, the W-2s now include overtime. Hopkinson stated that all 1099s,

which are the Internal Revenue Service (IRS) information reporting form that the

County needs to mail out to vendors and the IRS, have been completed and

mailed out. She explained that starting in 2026, the reporting amount for 1099s

will increase to $2K and will rise each year with the Consumer Price Index (CPI),

rather than $600. She thanked her staff for reviewing all the 1099s early.

Hopkinson stated that all bank reconciliations have been completed across all

accounts. Additionally, all related transactions and interest earned has been

posted. Hopkinson stated that the 2025 Audit began last week, which is due on

May 31, 2026. She explained that the Payroll Department assisted the Human

Resource Management Department (HRM) with the conversion of the County's

benefits administration. She noted that this used to be outsourced, but has been

brought in-house. Finally, she explained that the first live set of automated

Personnel Action Form (PAF) forms have been submitted in New World.

(Madam Chairman Pierog arrived in-person at 9:17 a.m.) She stated that the

goal is to have all of the triplicate forms for employee new hires, terminations,

rate changes, position changes, et cetera be automated, which will save time.

She thanked the Information Technologies Department (ITD) for their assistance

on accomplishing this.

Hopkinson presented the General Fund - General Account - Variances. She

noted that all transactions were required to be submitted two weeks ago. She

stated that the County is ending FY2025 with the use of $18.5M in reserves,

which was less than budgeted at $27.2M. She reviewed the key factors that

contributed to the difference, such as County revenue being three percent

higher and expenses being four percent less than expected. She stated that the

key revenue items that were better than expected were changes for services,

fines, other tax revenue, and reimbursement revenue. On the expense side, the

item that made a large impact was the decrease in salaries and wages.

Hopkinson noted that she included the FY2026 Amended Budget for

comparative purposes. She shared the General Fund - All Accounts - Balances.

She reviewed the 90-Day Reserve Balance. She stated that the County has

sufficient unrestricted reserves that are above the 90-day limit. She explained

that the money located in the General Fund - Special Reserve Account is not

budgeted, but does accrue interest. She presented the Tax Revenue - Key

Indicators. She noted that all tax revenue has been posted for FY2025. She

explained that the "Other Tax" Revenue equated to $72M, which $70.6M was

expected. This was primarily due to the increase in sales tax revenues.

Hopkinson provided a summary of all funds across the County. She stated that

the FY2025 Amended Budget was $404M. The County spent $305M. The

difference of approximately $100M was mainly due to the Kane County Division

of Transportation's (KDOT) Capital budgeting. Additionally, the "Other

Countywide" expenses, where the County's capital projects fund, facilities fund,

and the American Rescue Plan Act (ARPA) funds are located, came in less than

expected. She shared the General Fund Summary. She stated the County

budgeted $144M for FY2025. However, the actual amount equated to $5M less

than the FY2025 Amended Budget. Hopkinson stated that the County's goal for

FY2026 is to expend $130M, which is approximately $9M less than FY2025.

Hopkinson addressed questions and comments from the Committee. Much

discussion ensued.

Authorizing Revision to the Kane County Financial Policies (Travel Policy)

Chairman Lenert explained that there was a change to the wording of this

financial policy made through the Human Services Committee. Due to this, he

requested that this resolution be tabled and that a new resolution be placed on

the Executive Committee agenda regarding the change made by Human

Services. He stated that this is creating a concern with the Auditor's Office.

However, at this time, the Finance Committee does not have the capability to

handle this resolution. Lenert stated that the County would like to get the correct

wording and present it to the Executive Committee for approval. Committee

Member Surges motioned to approve this resolution. The resolution failed due to

lack of a second.

Clifford Surges

MOVER:

New Business

Approving County Board Personal Expense Voucher Reimbursement Request

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Leslie Juby

TO:

MOVER:

SECONDER:

Jarett Sanchez

Bill Lenert, Jarett Sanchez, Leslie Juby, Anita Lewis, Clifford

Surges, and Vern Tepe

AYE:

Approving County Board Personal Expense Voucher Reimbursement Request

Committee Member Juby inquired if Madam Chairman Pierog was a part of the

conference that she attended. Madam Chairman Pierog explained that she was

part of the conference to speak on transportation. Discussion ensued on a travel

allowance allotted to County Board Chairman and Members.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Anita Lewis

SECONDER:

Bill Lenert, Jarett Sanchez, Leslie Juby, Anita Lewis, Clifford

Surges, and Vern Tepe

AYE:

Approving County Board Personal Expense Voucher Reimbursement Request

Committee Member Juby asked for a clarification on the location of the

reimbursements. She stated that on some of the personal expense vouchers the

reimbursements come from the Government Center. However, this one is listed

as a home address. She requested that these reimbursements be completed

the same across the board. SAO Chief of Civil Frank stated that legally the

reimbursement should be for the shorter of the two. Fin. Exec. Dir. Hopkinson

stated that when vendors are set up with the County, and employees are

granted reimbursements, it is typically done to their home address. Discussion

ensued.

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

TO:

MOVER:

SECONDER:

Anita Lewis

Bill Lenert, Jarett Sanchez, Leslie Juby, Anita Lewis, Clifford

Surges, and Vern Tepe

AYE:

Authorizing the Creation of a Program Training Specialist Position in the

Workforce Development Department Funded Through the Workforce Innovation

and Opportunity Act (WIOA)

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Jarett Sanchez

SECONDER:

Bill Lenert, Jarett Sanchez, Leslie Juby, Anita Lewis, Clifford

Surges, and Vern Tepe

AYE:

Authorizing the Creation of a Senior Staff Accountant Position in the Workforce

Development Department Funded Through the Workforce Innovation and

Opportunity Act (WIOA)

Committee Member Surges voiced his concern on these types of positions that

are funded through a grant. He questioned if the position is being created as an

employment contract that has a definitive timeline tied to the grant, or is the

short-term money being used to fund the position, and once it is gone, the

County is on the hook to pay the rest.

Madam Chairman Pierog explained that grants for the Workforce Development

Department is usually for a three-year period and renewed. She stated that this

Senior Staff Accountant position is mandated by the State of Illinois, which has

encouraged counties to increase the accounting staff, to be compliant with the

large budget. She noted that the position will be renewed every three years,

along with the grant. Discussion ensued. (Committee Member Lewis left at 9:52

a.m.)

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

TO:

MOVER:

SECONDER:

Vern Tepe

Bill Lenert, Jarett Sanchez, Leslie Juby, Anita Lewis, Clifford

Surges, and Vern Tepe

AYE:

Authorizing a Budget Adjustment to Appropriate Remaining Grant Funds from

the Coroner’s Office FY25 Budget to its FY26 Budget

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Jarett Sanchez

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing a Budget Adjustment to Reclassify Budgeted FY26 Grant Funds

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Clifford Surges

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Receipt of the Court Improvement Program Grant

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Vern Tepe

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with Douglas County for Juvenile

Detention Services

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Vern Tepe

TO:

MOVER:

SECONDER:

Jarett Sanchez

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with De Witt County for Juvenile

Detention Services

County Board Member Linder stated that these agreements are a three-year

duration. He questioned that if level pricing for three years is a wise decision due

to the increase cost of food.

Chairman Lenert explained that $225.00 was an increase from $125.00 per day.

He stated that the County has approximately 19 intergovernmental agreements

of this kind at the amount of $225.00 per day for three years. Discussion

ensued.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Vern Tepe

MOVER:

Leslie Juby

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Acknowledging Annual Review of the Number of Procurement Cards Issued to

the Kane County Sheriff’s Office and Each of Their Transaction Limits

RESULT:

MOVER:

APPROVED BY ROLL CALL VOTE

Clifford Surges

Jarett Sanchez

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Three (3) Procurement Cards Issued to the Kane County Division of

Transportation and the Transaction Limits Thereof

RESULT:

MOVER:

APPROVED BY ROLL CALL VOTE

Jarett Sanchez

Clifford Surges

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Funding for the Village of Big Rock Route 30 Storm Sewer Project

Under the Cost-Share Drainage Program and Fee In Lieu of Detention Funding

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Vern Tepe

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Emergency Appropriation and Budget Adjustment for the Elgin

Satellite Health Department Office Renovation

Committee Member Surges thought the County was no longer going to use the

word "Emergency". Chairman Lenert stated that this was not budgeted in the

FY2026, which is why it has been called an emergency appropriation.

Discussion ensued.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Jarett Sanchez

SECONDER:

Bill Lenert, Jarett Sanchez, Clifford Surges, and Vern Tepe

AYE:

Leslie Juby

Anita Lewis

NAY:

ABSENT:

Authorizing a Professional Services Proposal with Wight and Company for the

Elgin Satellite Health Department Office Renovation Design

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Jarett Sanchez

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Execution of Collective Bargaining Agreement for Kane County

Health Department

Committee Member Surges questioned if there was a committee in place that

reviews the collective bargaining agreements (CBAs). Madam Chairman Pierog

explained that council joins the Labor Management Committee meeting to work

through negotiations. She added that these CBAs are agreed upon before being

presented to the Finance Committee. Discussion ensued.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Jarett Sanchez

MOVER:

Clifford Surges

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

10.

11.

Old Business

None.

Reports Placed On File

RESULT:

MOVER:

APPROVED BY UNANIMOUS CONSENT

Jarett Sanchez

12.

Committee Chairman's Comments

Chairman Lenert stated that the Committee needs to begin working on the FY2027

Budget. He explained that he plans to have a meeting within the next two weeks with

staff. At these meetings, there will be two Finance Committee members. Lenert

explained that once the financial agenda is set, the plan is to speak to all elected

officials and department heads to come to an agreement on their budgets. He

commended everyone for their participation and ability to work together.

13.

Executive Session

The Finance Committee entered into Executive Session at 10:15 a.m. to discuss the

release of closed session minutes on a motion made by Tepe, Sanchez seconded.

Motion carried unanimously by roll call vote.

RESULT:

APPROVED BY ROLL CALL VOTE

Vern Tepe

MOVER:

Jarett Sanchez

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Release of Closed Session Minutes

14.

Open Session

The Committee returned to Open Session at 10:18 a.m. on a motion made by

Sanchez, Tepe seconded. Motion carried unanimously by voice vote.

RESULT:

APPROVED BY VOICE VOTE

Jarett Sanchez

Vern Tepe

MOVER:

SECONDER:

Vote on Release of Closed Session Minutes

Committee Member Tepe motioned to accept the recommendations of the State's

Attorney's Office (SAO) and adopt Exhibit A, Sanchez seconded. Motion carried

unanimously by roll call vote.

RESULT:

APPROVED BY ROLL CALL VOTE

Vern Tepe

MOVER:

Jarett Sanchez

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Adjournment

15.

RESULT:

MOVER:

APPROVED BY VOICE VOTE

Clifford Surges