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, December 23, 2025

9:00 AM

County Board Room

***SPECIAL MEETING***

Call To Order

Chairman Lenert called the meeting to order at 9:01 AM.

Roll Call

Board Member Bill Lenert

PRESENT

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 Jarett Sanchez

REMOTE

ABSENT

Board Member Anita Lewis

Also present: Co. Bd. Members Allan, Bates*, Kious*, Molina*, Penesis*; Treasurer

Lauzen; Auditor Wegman & staff Lara, Saveley, Samak, Head; Fin. Exec. Dir.

Hopkinson; KCHD Exec. Dir. Isaacson; SOA Armstrong; SAO staff Brady, Hunt*; PIO

Mann; KaneComm Dir. Guthrie; OEM Dir. Buziecki; HRM Exec. Dir. Lobrillo; ITD CIO

Lasky* & staff Peters; KDOT Deputy Dir. Rickert*; KC Historian & Spec. ASA Shepro;

Environ. Mgmt. Sustainability Mgr. Hinshaw; and members of the press and public

including LaSalle Co. Auditor Stephanie Jo Thompson & Illinois State Rep. Matt

Hanson.

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 Sanchez

attending today's meeting remotely. There were no objections.

Approval of Minutes: November 25, 2025

RESULT:

MOVER:

APPROVED BY UNANIMOUS CONSENT

Vern Tepe

Public Comment

Kane Co. Historian Shepro provided today's semiquincentennial minute. He stated that

on December 23, 1783, General, Commander in Chief, and victor of the Revolutionary

War, George Washington, rode through the night from New York City to Minneapolis to

surrender his commission and return to private life. He explained that when George the

Third heard about this, he stated, "if he did that, he is the greatest of the country and

century." Shepro recognized that December 23, 2025 was his 41st wedding

anniversary. He wished everyone a happy holidays.

Treasurer's Report (C. Lauzen)

Monthly Report

(Committee Member Surges arrived in-person at 9:04 a.m.)

Treasurer Lauzen stated the monthly report was on file. Referencing page five,

he reported that the County collected $1.5M in November 2025 in interest

income. On page seven, he presented the Actual Performance Interest Earned

Fiscal Years 2023 to 2025. For the last three years, the County collected ten

times more than projected. Lauzen stated that the County's expectation was

$2M. However, the County has collected $20M on average per year.

Referencing page eight, Lauzen presented the Cumulative Interest Earned for

Fiscal Years 2021 to 2025. The interest earned over the last five years was

$68,597,313. On page nine, he provided a breakdown year by year of the

interest earned. In FY2023, the County collected $16.9M. In FY2024, the County

earned $21.6M. For FY2025, the projected interest earned was $20.5M.

However, the County has collected $21M. (Madam Chairman Pierog arrived

in-person at 9:05 a.m.). Referencing page ten, the graph depicted that the

County performed at a higher rate than the market benchmarks. On page 11,

Lauzen shared the return on the County's longer term savings. He stated that

there is potential capital gain of $3.5M in addition to the cash-on-cash return. He

noted that 85% of the County's portfolio is at approximately 4.25% for up to 3.25

years. Referencing page 18, Lauzen provided a comparison from November

2024 to November 2025. He explained that the County continues to expend

reserves. In 2024, the County expended approximately $18.5M. Lauzen

explained the calculation to find the average return on investments. He stated

that the County will have approximately $771,441, which is less interest income

for the County's budget. On page 39, Lauzen explained that the Treasurer's

Office went through the Request for Proposal (RFP) process for the liquidity

analysis to ensure the County is gaining the maximum amount for the tax

payers. He stated that three+one have expressed confidence in their work with a

money back guarantee, if they do not produce more in savings. Lastly, he

provided his closing comment. In the past, he stated that the County witnessed

approximately five attempts by fraudsters to tap into the County's bank

accounts. However, in the past month, there have been 18 attempts. He

expressed his gratitude for the work that County staff and Chase Bank does to

keep the County's safe. He explained that police reports have been filed on

each attempt, and investigations are underway.

Lauzen presented a draft resolution to approve and authorize the termination of

contract for distribution of Kane County property tax bills. He explained that the

Treasurer's Office is looking to update the County's tax bill that would entail best

practices. He noted that he will be going through the RFP process to collect

proposals from organizations that would be able to help. He stated that Kane

County is fortunate to have McHenry County Treasurer, who has revamped their

County tax bill. McHenry Co. Treasurer Kurtz met with Kane County senior staff

and taught them how to improve the tax bill. One of the items that Kane County

is seeking to place on their tax bill is a pie chart that will show the amount of

what each organization is receiving through taxpayers' property tax. Lauzen

noted that this chart will increase the County's transparency and accountability.

Additionally, the County is seeking to place each taxing agency's telephone

number on the tax bill. Therefore, taxpayers can call those responsible for

making decisions in that area. To begin the RFP process, Lauzen explained that

the County must vote to terminate the contract with the current vendor. He

stated that the proposed resolution was drafted by the County's State's

Attorney's Office. He requested that this resolution be placed on the next

Executive Committee meeting. Lauzen addressed questions and comments

from the Committee. Discussion ensued.

Chairman Lenert stated that Madam Chairman Pierog has agreed to place this

resolution on the next Executive Committee meeting agenda. Further discussion

ensued.

Auditor's Report (P. Wegman)

Monthly Report

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

Auditor's hotline email address has been changed to

AuditorHotline@KaneCountyIL.gov. She introduced LaSalle County's Auditor,

Stephanie Jo Thompson.

LaSalle Auditor Thompson stated that she serves as the Secretary for the Illinois

Association of County Auditors. She explained that in November 2025, the

Association had their annual meeting. At this meeting, it was decided that Kane

County Auditor, Penny Wegman, would be the recipient of the County Auditor of

the Year for 2025. Thompson stated that Wegman received the Innovator of the

Year Award from the International Association of Government Officials due to

her work in modernizing the Kane County Auditor's Office by enhancing

transparency through the launch of an online, updated checkbook and other

improved reporting to provide real time access to county spending. Additionally,

Wegman has been effective in recommending policy improvements, which have

been adopted by the Kane County Board. Wegman initiated an intern program

to involve students and build government service and auditing profession.

Additionally, Wegman's office has completed and issued audit reports that

assisted in a successful, competitively bid procurement of an approved

purchasing card system that improved performance and saved money for the

County. Thompson stated that by an unanimous roll call vote, the Illinois

Association of County Auditors adopted a resolution naming Wegman as the

recipient of the award. She presented Wegman with the 2025 Auditor of the

Year Award.

Wegman stated that while the award has her name on it, this accomplishment

was a team effort. She recognized and commended her team and the work that

is done in the Kane County Auditor's Office. She thanked the Association and

the County Board. She stated that without the cooperation and collaboration of

the County Board, the County Auditor's Office would not be as successful as

they are. Wegman introduced her staff members.

Approving November 2025 Claims Paid

Chairman Lenert stated that the total claims paid for the month of November

2025 totaled 15,527,999.32.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Leslie Juby

MOVER:

Clifford Surges

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Approving Personal Expense Voucher Reimbursement Requests

Auditor Wegman stated that this resolution is for Personal Expense Vouchers

that exceeded the 60 day reimbursement time frame allocated in the County

policy for a total of $1,270.85.

Chairman Lenert explained that these six Personal Expense Vouchers that were

submitted after 60 days are now tax deductible to these individuals through the

Internal Revenue Service (IRS) rule. He stated that it is important that every

department make sure that any staff that have expenses needing

reimbursement that they submit it in a timely manner. Wegman addressed

questions and comments from the Committee. Discussion ensued.

KC Executive Committee

RESULT:

TO:

MOVER:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Leslie Juby

Clifford Surges

SECONDER:

AYE:

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

Tepe

Anita Lewis

ABSENT:

Finance Director's Report (K. Hopkinson)

Monthly Finance Reports

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

presented the performance indicators for the County's General Fund - General

Account. She stated that the County's financial books are still open for FY2025.

She noted that all County departments/offices have until January 16, 2026 to

enter in all expenses. Overall, the County's General Fund is approximately

seven percent better than budgeted. Hopkinson stated that the County budgeted

to utilize $27M in reserves. However, it is projected that the County will only use

$19.3M in reserves, due to the County's revenues being $7M ahead because of

sale taxes. On the expense side, the County has expended a lesser amount

than budgeted, due to a decrease in Personnel Services - Salaries and Wages.

Hopkinson presented the Tax Revenue - Key Indicators. She stated that the

County's revenue from the sales tax and the Regional Transit Authority (RTA)

sales tax are higher than budgeted. The Local Use Tax is down due to a state

law change. The Personal Property Replacement Tax (PPRT) revenue is down

slightly from last year from what was budgeted. Hopkinson explained that the

County's General Ledger has one more month to collect sales tax revenue. She

stated that the County has received $4.5M more than last year, which is

approximately $3M over budget. Hopkinson addressed questions and comments

from the Committee. Discussion ensued.

Hopkinson shared a graph depicting the trends of the County's sales tax, RTA

sales tax, Income tax, Local Use tax, and PPRT. She spoke on the General

Fund - All Accounts - Balances. Based on the FY2025 forecast, the County is

projected to end FY2025 with $60M in reserves. Hopkinson compared available

funds versus restricted funds within the General Fund. She stated that the

County will end the fiscal year above the 90-day reserve amount. She explained

that the financial forecast for year-end 2026 is that the County will be above the

90-day reserve, but the total General Fund balance will be depleted.

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

Fin. Exec. Dir. Hopkinson introduced this resolution. She explained that this

resolution is a revision to the County's Travel Policy. She stated that the Internal

Revenue Service (IRS) considers any reimbursement to an employee for an

expense that is greater than 60 days is non compliant with their Accountable

Reimbursement Plan. She explained that it is important for all of the expense

vouchers to be submitted, so that the County employee can be paid as soon as

possible. She stated that this resolution would amend the County's Travel

Policy, so that as soon as this situation is identified, it would go immediately to

the Payroll Department for processing. She explained that the longer it takes to

have this processed, the longer the employee and the County are out of

compliance. Hopkinson addressed questions and comments from the

Committee. Much discussion ensued.

Auditor Wegman provided clarification on the policy amendment. She explained

that the purpose of this policy adjustment is to pay employees at a quicker rate.

She stated that the current policy does not address any reimbursement

submitted over 60 days. By adding this verbiage, the policy will now address

those reimbursements that were submitted over the 60-day time frame and

would allow for a recommendation of payment to an employee. She noted that

her office would work with the Payroll Department to ensure the proper taxes are

deducted from it. She explained that if this verbiage is not added to the policy,

reimbursement resolutions will need to continue being presented to the County

Board for approval, which stalls the payment to the employee. Wegman

addressed questions and comments from the Committee. Discussion ensued.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Leslie Juby

MOVER:

Vern Tepe

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Fiscal Year 2026 Non-Union Cost-of-Living Wage Increase and

Emergency Appropriation and Budget Adjustments to Amend FY2026 County

Budget

Fin. Exec. Dir. Hopkinson introduced this resolution. She explained that this

resolution is a proposal for a cost-of-living wage increase for non-union

employees in the non-elected offices in the County for FY2026. She stated that

the impact to the County's General Fund is zero dollars, due to the reduction in

expenses being identified to accommodate the increase in salaries and wages.

The total cost to the General Fund would be $295K. However, the reductions in

software licensing costs and cellular phone costs were identified to

accommodate this.

Chairman Lenert explained that County Department Heads worked with the

County Board to ensure no additional funds would be utilized from the County's

General Fund. Discussion ensued.

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

TO:

MOVER:

SECONDER:

Vern Tepe

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Fiscal Year 2026 County Board Employees Cost-of-Living Wage

Increase and Emergency Appropriation and Budget Adjustments to Amend

FY2026 County Budget

Fin. Exec. Dir. Hopkinson introduced this resolution. She explained that this is a

cost-of-living wage increase for the elected County Board Office employees. She

noted that there is no impact to the County's General Fund. She explained that

expenses were identified within the County Board's annual budget to cover the

wage increases. This wage increase is for the employees within the County

Board Office and the American Rescue Plan Act (ARPA) employees.

Chairman Lenert stated that the County Board had the cooperation of Madam

Chairman Pierog in realizing that the Board cannot start giving additional raises

to non-union employees out of the General Fund. Therefore, this wage increase

will be funded through ARPA funds and other expense reductions. Much

discussion ensued.

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Vern Tepe

TO:

MOVER:

SECONDER:

Leslie Juby

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Emergency Appropriation and Budget Adjustments to Amend

FY2026 County Budget for Finance Department Staffing

Chairman Lenert introduced this resolution. He explained that the total amount is

$21,130. He noted that there is no affect on the County's General Fund. This is

for a transfer of funds from software expenses to pay for two part-time

employees. Fin. Exec. Dir. Hopkinson addressed questions and comments from

the Committee. Discussion ensued.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Leslie Juby

MOVER:

Vern Tepe

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

New Business

Informing the County Board of Adult Drug Rehabilitation Court Contracts

Chairman Lenert introduced this resolution. He stated that this is a four year,

individual one-year contract. The cost is $150K per year. Discussion ensued.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Leslie Juby

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing Contract for Medical Services for the Juvenile Justice Center

Chairman Lenert introduced this resolution. He stated that this is a four year

contract. The first year will cost $506,333. The next three years the cost will go

up a maximum of five percent.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Leslie Juby

MOVER:

Clifford Surges

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with Wayne County for Juvenile

Detention Services

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

intergovernmental agreement (IGA) with Wayne County for juvenile detention

services. This is a three year contract at $225.00 per day.

Committee Member Juby asked the Committee to update the Kane County

Code to have it in accordance with the new rate of these IGAs. Lenert requested

SAO Deputy Chief of Civil Brady to draft an ordinance revising the County Code

to reflect the price change per day per juvenile. Discussion ensued.

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

TO:

MOVER:

SECONDER:

Leslie Juby

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with Lawrence County for Juvenile

Detention Services

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

intergovernmental agreement (IGA) with Lawrence County for juvenile detention

services. This is a three year contract at $225.00 per day.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Leslie Juby

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with Richland County for Juvenile

Detention Services

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

intergovernmental agreement (IGA) with Richland County for juvenile detention

services. This is a three year contract at $225.00 per day.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Leslie Juby

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with Franklin County for Juvenile

Detention Services

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

intergovernmental agreement (IGA) with Franklin County for juvenile detention

services. This is a three year contract at $225.00 per day.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Leslie Juby

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with Crawford County for Juvenile

Detention Services

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

intergovernmental agreement (IGA) with Crawford County for juvenile detention

services. This is a three year contract at $225.00 per day.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Leslie Juby

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Authorizing an Intergovernmental Agreement with White County for Juvenile

Detention Services

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

intergovernmental agreement (IGA) with White County for juvenile detention

services. This is a three year contract at $225.00 per day.

KC Executive Committee

RESULT:

TO:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

MOVER:

Leslie Juby

SECONDER:

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

Tepe

AYE:

Anita Lewis

ABSENT:

Discussion ensued on the process of approving these types of resolutions and

commending the work done by the Kane County Juvenile Justice (JJC) staff.

Authorizing Budget Adjustment to Balance Child Support Fund FY2025

Chairman Lenert introduced this resolution. He stated that this resolution would

authorize the transfer of $6,600.00 from General Printing to Salaries and Wages

to cover the expense.

Committee Member Tepe stated that there was a scrivener's error on page 715

of the agenda packet. The dollar amount for General Printing reads $6,000.00,

and it should be $6,600.00. Discussion ensued.

KC Executive Committee

RESULT:

MOVED FORWARD BY ROLL CALL VOTE

KC Executive Committee

Clifford Surges

TO:

MOVER:

SECONDER:

Leslie Juby

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

Tepe

AYE:

Anita Lewis

ABSENT:

Accepting the Low-Income Energy Efficiency Outreach and Engagement Grant

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

a grant of $25K.

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:

10.

Old Business

None.