The Rock Island County Finance Committee met Sept. 15 to report the general fund balance.
Here are the meeting's minutes, as provided by the committee:
Rock Island County
1504 Third Avenue
Rock Island, IL 61201
(309) 558-3605
Finance Committee Minutes
Thursday September 15, 2016 8:30 am
The Finance Committee of the Rock Island County Board met at the above date and time in the
Conference Room of the Administration Office on the second floor of the County Building, 1504
Third Ave, Rock Island, IL. Chair Richard Brunk called the meeting to order at 8:30 a.m. Minutes
as follows:
1) Call to order and roll call
Committee members present: Richard Brunk, Don Jacobs, Steve Ballard, Dewayne
Cremeens, Mia Mayberry, Mike Steffen, Scott Terry
Committee members absent: None
Others present: Dave Ross, Hayleigh Covella, Kenneth Maranda, Joan Russell, Larry
Wilson, Darren Hart, Louisa Ewert, April Palmer
2) Approval of the minutes from the August 11, 2016 meeting
Motion to approve: Mike Steffen
2nd: Mia Mayberry
Voice vote
Motion carried
3) Public Comments
There were no public comments.
4) Finance Chair Report
There was no report.
5) Condition of Funds
a) Monthly Report of the Auditor – Ms. Palmer
i. State of IL Payments
ii. Comptroller website access
Ms. Palmer presented her standard reports. She noted that ¾ of the year is gone as of
August 31st and provided her quarterly write-ups.
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On the trial balance or budgetary standings page, Ms. Palmer noted that there is nothing
new to report. The county did have some more sales and errors, so the Collector’s Tax
fee went down a little bit. Ms. Palmer explained that those only happen a couple of times
a year, not monthly, and it’s normal business as usual. She noted that the committee will
be approving an IDOT grant resolution that is money-in/money-out.
Ms. Palmer turned to the fund balance page and directed the committee’s attention to
the center column. She explained that she likes to see that the funds and departments
can meet a three-month reserve and all of them can except for the grant, which is spent
according to grant guidelines. The General Fund compared to August 2015 is down now
$330,000, which seems to be a direct result of revenues leveling out. Revenues aren’t as
much higher as they were last year at this same time. They’re still up, but only $110,000
instead of around $300,000 like she has reported for the last few months. Ms. Palmer
reported that as of August 31st, the county has 54% of property taxes collected. The FY15
fund balance went down $220,000 and expenses are up so far for FY16 another
$220,000, so that is the reason why the General Fund is only at that $330,000 down
compared to last year. Ms. Palmer noted that she think it speaks volumes that the
expenses are only up $220,000 three-quarters of the way into this FY with the step
increases for CBAs, the increase of 2% that employees got last December 1st, and all the
increased costs of prices in general. She is happy to announce, kind of, that it is only
$330,000 down comparative to the $2.8 million that was predicted.
Ms. Palmer moved on to the Cash Balance page. She noted that this is where the concern
comes in for the General Fund. Last year, it had over $900,000. This year, it’s only over
$300,000 with 6½ payrolls and 4½ months of claims and TDs to go. Ms. Palmer
reminded the committee that the county goes into the 60 days after year end in order to
pay old FY bills. Last year, the county had about $2 million going into the new FY
expenses. This year, the county will have a little under $1 million, she predicts. That will
just increase borrowing sooner and at higher dollar amounts.
Ms. Palmer said she would let Ms. Ewert report today’s cash balance because she has a
more accurate figure. Ms. Palmer only has what she sees posted in the financial software.
It was over $900,000 yesterday, so the county can meet payroll tomorrow. There is still
one more payroll in September and then two more every month thereafter. The county is
living paycheck to paycheck, unfortunately.
Ms. Palmer invited the committee to ask any questions regarding the quarterly write-ups
and noted that they have more information than she’s giving, plus everyone can read
about the other funds. She noted that those will be posted online so anyone can get
write-ups for any of the other funds.
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Ms. Palmer provided her State of Illinois Payments report. She explained that those show
what the county has received month-by-month in the bank and in the Treasurer’s office.
She noted that she attended a comptroller’s training for the State of Illinois and provided
a flyer that they gave out. In the class, they pulled up some different comparisons and
some demonstrations and she thought the County Board members might want to go on
those sites. There are three tools, Ledger, Warehouse, and Open Book, that can be used
to see the state’s financial standings at any point in time. Those sites can also compare
county to county across the state because they are required by law every year to file a
copy of the audit in the comptroller’s office. The reports can be pulled up in Excel or as a
.pdf and you can manipulate rows and columns to do comparisons. You can also see the
cities. Ms. Palmer noted that as the county tries to fight for the sales tax increase, it’s
interesting to go out and look at cities and see what they’re doing versus the county as
the county suffers with minimal dollars. It also shows townships and school districts. It’s a
wealth of information.
Ms. Mayberry asked where the money that was cut for Board member health insurance
and IMRF went back into. Ms. Palmer said it would go back into the General Fund line
item 001-29, which is reported under the Human Resources Committee. That is where
health insurance is paid out of. IMRF is a separate fund and tax levy. That’s fund 110.
Motion to approve: Steve Ballard
2nd: Mike Steffen
Voice vote
Motion carried
6) Freedom of Information Act (FOIA) Tracking Report
There was no FOIA report.
7) Reports to the Committee
a) Chief County Assessment Office – Mr. Wilson
Mr. Wilson said it’s that time again. Assessment publication is this Saturday, so
assessment change notices will go out. They had budgeted for approximately 10,000
assessment changes and the assessors did a little over 12,000. Mr. Wilson noted that
he has talked to Mr. Ross and that’s probably not a good thing at this time, but he’ll
see once he gets everything finalized with the Dispatch Argus.
Mr. Wilson reported that the Board of Review will be opening and accepting
complaints. If anyone would like to file a complaint, everything is online. They also
have the decision for the publication list. His office still mails the people when they
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have their assessments changes. They are working with the state association and
lobbyists and trying to get that publication gone. On the website, there is more
information than what he has to publish in the newspaper. On the publication list, he
is able to put out last year’s assessment and this year’s new assessment made by the
township assessor for people to go online and look at. If they have any questions,
they can have that discussion with their township assessor. They are doing much
more online than what he has to publish in the paper. Again, they still have to mail
the 12,000 mailings.
Mr. Wilson reported that other than that, assessments are increasing at this time,
which is kind of a good thing – maybe not for the taxpayers, but for the county. Mr.
Wilson noted that he has been hearing for the last two years from his realtor friends
who ask why assessments are only going up 1% when the market is increasing
rapidly. Mr. Wilson explained that the reason for that is he’s on a three-year cycle. He
has to do sales ratio studies for the previous three years to make his calculations. In
the last three years, there have been two years of good markets and one bad year.
He’ll see what happens next year.
Mr. Maranda asked if the townships, out of their Assessor’s budget, help in any way
with these mailers the county is required to send out. Mr. Wilson said no. He
explained that it’s mandated by statute that the county has to do those mailers, so
they are in no way part of that. They were talking years ago with Chairman Bohnsack
and Mr. Rockwell and they met with the townships and the townships said they have
no responsibility.
Ms. Mayberry noted that Mr. Wilson said people can make their complaints to the
Board of Review online and asked if that is new. Mr. Wilson clarified that all of the
information is online. He would like to get to that point, but they are not set up to do
that. They have to get that all scheduled through I.T. and have that information. He
would like to get to the point. Some counties have the revenue sources to do that.
They can go online and that causes more complaints, but it makes it easier. Mr.
Wilson noted that he recently had a conversation with two Chicago attorneys over a
couple of the large facilities in the county and he’ll see what happens with that.
Mr. Steffen asked if there is a way the county can assess the assessors to help with
that mailing. Mr. Wilson said that would be a question for the State’s Attorney, but
he doesn’t think there are any provisions for the county to do that. Mr. Ross said to
add that to the list of things the state tells the county to do without giving them any
money to do it. Mr. Jacobs noted that they used to charge everybody through the
Treasurer’s office and that was illegal so they had to stop.
Finance Committee Minutes
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Motion to approve: Scott Terry
2nd: Mike Steffen
Voice vote
Motion carried
b) Board of Review – Ms. Russell
Ms. Russell noted that she can’t do anything until Mr. Wilson does his job, so they’ll
find out on Monday how much the phones are ringing. That’ll give the Board of
Review an indication. They’ll find out how many people Mr. Wilson excites.
Motion to approve: Steve Ballard
2nd: Mia Mayberry
Voice vote
Motion carried
c) Treasurer – Ms. Ewert
Ms. Ewert presented her reports. She noted that supplemental sales tax, to start with
the good news, received last week for June was $403,177.23, which is way up. It’s
almost alarmingly up. She does have an email out to the Illinois Department of
Revenue to figure out what the spike was. She explained that normally a spike like
that is due to a sale of a plane or something very large or a major event. She’s trying
to figure that out. She just wants to make sure that they didn’t accidentally give the
county too much in error and then want to take it back like they did with
replacement tax.
Mr. Ross asked if the county ever got the money from that aircraft. Ms. Ewert asked
when that was and noted that this might be it. She can’t remember how long ago
that purchase was. Mr. Ross said it was in the last year. Ms. Ewert explained that it
usually takes six or seven months for them to figure out the disbursements and make
sure everyone gets their disbursements properly. She did touch base with the city of
Moline yesterday because she thought that if there was a plane sale it would be in
their jurisdiction, but theirs didn’t spike. It was only up 5%. The county’s was up 20%.
She’s not sure where they’re located. Mr. Ballard said Milan. Ms. Ewert said she’ll
touch base with the village of Milan as well to try to figure that out.
Ms. Ewert reported that interest received was $13,681. That brings the year to date to
$655,627. The interest rate has not changed. They still talk about it changing and it
hasn’t yet.
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Ms. Ewert read an email she sent to Mr. Ross, Mr. Maranda, and a couple of Elected
Officials including Ms. Palmer: “It appears we will have to delay paying out our
general county, including Hope Creek and the Health Department, monthly vouchers
by two business days. Instead of paying out on Friday, September 23, we will pay out
on Tuesday, September 27. This date coincides with our fourth tax distribution
deposit. There will not be a delay in paying out Forest Preserve or the JTPA checks.”
Ms. Ewert explained that everything else will be on the normal schedule next week.
They will print and prepare all the files, but the county is not in very good condition
at all for the General Fund.
Ms. Ewert reported that the General Fund balance after payroll tomorrow is
$184,491.68. In one week, the county would have to pay out vouchers of about
$411,000 and she’s anticipating running short. She doesn’t want to have to go out
and borrow for those two days until the county gets that distribution. The county is
really, really crunched. Payroll was up this time. Ms. Ewert explained that whenever
the county has a super holiday in the Sheriff’s Department, like Labor Day, they have
to work overtime and work special events and that type of thing. Ms. Ewert noted
that payroll usually runs $775,000 and tomorrow’s is over $800,000 for General Fund
only. The county still has vouchers to pay out and another payroll for the month of
September, so she’s crossing her fingers that they can get through it. At this point,
the county is operating on funds not yet received. The third installment was
September 9th, last Friday. The third distribution is set for September 27th.
Ms. Ewert reported that the Liability Fund has taken a loan from working cash of
$524,000 because there was a payout before a distribution. Working cash is now
being used. Mr. Ross said it was one of the settlements. Ms. Ewert explained that
there was a deadline that had to be paid out yesterday. Mr. Ross added that the
committee is going to have a resolution in a minute that deals with that working
cash. That resolution is being pulled from approval. They have already done it. It’s
working cash and that’s what it’s designed for. Ms. Ewert agreed that that’s what
working cash is designed for. Earlier in the year, the county used it for Social Security
and IMRF and then those funds paid it back with the first distribution. Liability is now
using it and will pay it back. She is predicting that the General Fund will have to use it
in the future as well. Mr. Steffen asked if that settlement is the $1.9 million and if the
check has gone out. Ms. Ewert confirmed. Mr. Ross said it went out two days ago. Mr.
Terry said he’s glad to see the county is doing it that way.
Mr. Cremeens noted that last year the county had some money come in (inaudible)
go back through everything and they had a good record of finding money. Ms. Ewert
said that was a company called Azavar. The county got a contract from them and the
State’s Attorney’s Office looked it over and they were not pleased with the way it was
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written. They contacted the company and asked them to make the changes the
State’s Attorney wanted and they were not able to. Ms. Ewert explained that the
company would actually go out and make sure that those unincorporated areas of
specific taxes were not accidentally being paid to the municipality or the city. They’d
snag that money back. They’d also get a pretty big percentage of that and the
percentage that they’d get was forever. She doesn’t think it was just for a couple of
years. Mr. Jacobs noted that they did that back in 1980 through Bi-State. Mr. Jacobs
and Paul made up over $20,000 in sales tax. Every city had to pay the county back.
He had an argument with (inaudible) because they owed the county something like
$40,000 and they weren’t going to pay.
Ms. Palmer asked Ms. Ewert if that percentage fee wasn’t just for the initial find. She
didn’t think it was ongoing forever. Ms. Ewert asked if they got a specific amount a
month. Ms. Palmer explained that if Company A was being paid to the City of Moline
instead of the county, the company took Company A … but if the State’s Attorney
doesn’t approve it.
Mr. Ross explained that, working with Mr. Davis, the county is doing that program
with its phones, cell phones, and anything that deals with county phones and cell
phones. They did a contract. The State’s Attorney reviewed it and was fine with it. For
that one, for every savings that the company identified that the county is being
mischarged, they get a percentage of that for two years. Mr. Ross thinks it’s 50%. He
noted that 50% to the county is better than nothing. After those two years, the
county will get all the savings. They are doing things like that when it’s appropriate
and when they’re willing to comply with what the State’s Attorney wants.
Mr. Jacobs explained that they had a guy who bought a motorcycle over in Iowa. He
was from Andalusia and he asked Mr. Jacobs why he paid his sales tax to Rock Island
if he lives in Rock Island. It was because he had a Rock Island address. That’s what
they did. The state had to change all their computer systems.
Ms. Ewert explained that Azavar is under new management and recently called her
again and wanted to know if they could go over the contract again. If they’re willing
to make those changes the State’s Attorney is recommending, she’ll look back into it
again and see.
Mr. Steffen asked for the cash on hand figure. Ms. Ewert said after tomorrow’s
payroll, it will be $184,491.
Mr. Jacobs noted that the county is lucky having a Supervisor of Assessments who
knows what he’s doing. They were sometimes two or three months late getting taxes
Finance Committee Minutes
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in because of the old Supervisor of Assessments not having them okayed by the
state. Ms. Ewert noted that there are some treasurers that didn’t even mail bills out
until July. Rock Island County always mails its out in May because the Supervisor of
Assessments and County Clerk know how important it is to make sure those figures
are calculated on time.
Motion to approve: Scott Terry
2nd: Mike Steffen
Voice vote
Motion carried
d) Legal Report – States Attorney
There was no report.
8) Consider requests from Public Works
a. Review and award bids received Wednesday, September 14, 2016
i. Letting for a culvert replacement on CH-18
Mr. Brunk noted that the low bid was from Needham Excavating for
$230,734.60.
Motion to approve: Steve Ballard
2nd: Don Jacobs, Mike Steffen
Voice vote
Motion carried
ii. Track skid steer
Mr. Brunk noted that this is tabled. They’re looking into some other
options at this point.
iii. Cutting blades for snow plows
Mr. Brunk noted that the low bid was from Bonnell Industries for
$6,030. Mr. Jacobs said they might really need these this year.
Motion to approve: Steve Ballard
2nd: Don Jacobs, Mike Steffen
Voice vote
Motion carried
Finance Committee Minutes
Page 9 of 12
b. Transfers of appropriations
Mr. Brunk explained that this is for funds moving around within Motor Fuel Tax.
Motion to approve: Mike Steffen
2nd: Don Jacobs
Voice vote
Motion carried
c. Appropriation resolutions for funds
Mr. Brunk explained that this is grant money related to the floodplain buy out
and state funds already received for the Loud Thunder Road project.
Motion to approve: Mike Steffen
2nd: Don Jacobs
Voice vote
Motion carried
9) Consider requests from Governmental Affairs
a. Consider amended Quad City Enterprise Zone Intergovernmental Agreement
Mr. Ross noted that this item shouldn’t have been on the agenda. There is no
financial side to it and Governmental Affairs already approved it.
b. Transfers of appropriations
Mr. Brunk explained that this is in the General Fund for Professional Services to
Tools and Equipment.
Motion to approve: Don Jacobs
2nd: Dewayne Cremeens, Mike Steffen
Voice vote
Motion carried
10)Consider requests from Administration
a. Transfers of appropriations
Mr. Brunk said these are for the Court Automation Fund and the General Fund.
Motion to approve: Steve Ballard
2nd: Mike Steffen
Finance Committee Minutes
Page 10 of 12
Voice vote
Motion carried
b. Appropriation resolutions for funds
Mr. Brunk explained that these are related to Homeland Security expenses, grant
funds for EMA, and seizure funds for training in the Sheriff’s Department.
Motion to approve: Don Jacobs
2nd: Mia Mayberry
Voice vote
Motion carried
11)Consider requests from Health and Human Services
a. Transfers of appropriations
Mr. Brunk noted that these are transfers within the Hope Creek Care Center fund.
Motion to approve: Steve Ballard
2nd: Mike Steffen
Voice vote
Motion carried
b. Appropriation resolutions for funds
Mr. Brunk explained that this is a decrease in revenue for Hope Creek’s budget.
Motion to approve: Scott Terry
2nd: Steve Ballard
Voice vote
Motion carried
12)Consider transfers of appropriations
Mr. Brunk explained that this is in the General Fund moving from office supplies to
operating supplies and some movement in the Treasurer’s Automation Fund from tools
and equipment to communications.
Motion to approve: Steve Ballard
2nd: Mike Steffen
Voice vote
Finance Committee Minutes
Page 11 of 12
Motion carried
13)Consider appropriation resolutions for funds
Mr. Brunk said this is a decrease in revenue related to Exelon and grant funds.
Motion to approve: Scott Terry
2nd: Don Jacobs
Voice vote
Motion carried
14)Consider Delinquent Tax Resolutions
a. Permanent Parcel #(09) 5570, Taxpayer ID 093150100, Rock Island
Township
b. Permanent Parcel #(09) 2863 0734417004, Taxpayer ID 091671600, Rock
Island Township
c. Permanent Parcel #(09) 2864 0734417003, Taxpayer ID 091671700, Rock
Island Township
d. Permanent Parcel #(09) 2865 0734417001, Taxpayer ID 091671800, Rock
Island Township
e. Permanent Parcel #(09) 2866 0734417002, Taxpayer ID 091671900, Rock
Island Township
f. Permanent Parcel #(09) 4268 1603201001, Taxpayer ID 092440500, Rock
Island Township
g. Permanent Parcel #(09) 6753 1603202005, Taxpayer ID 093781600, Rock
Island Township
h. Permanent Parcel #(09) 6754 1603202006, Taxpayer ID 093781700, Rock
Island Township
Motion to approve: Steve Ballard
2nd: Don Jacobs
Voice vote
Motion carried
15)Consider Board member per diem/mileage report
Motion to approve: Mia Mayberry
2nd: Don Jacobs
Voice vote
Motion carried
Finance Committee Minutes
Page 12 of 12
Mr. Steffen had a question referring back to Item 13 and the $245,000. He asked if the
county has a way to replace that. Mr. Ross explained that there is nothing to necessarily
replace. Exelon was kind enough in 2015 to give the county $245,000. They are not in the
position to do that this year. Mr. Ross had hoped they would be. He had every reason to
believe they would be when he did the budget. They are not going to be to do that this
year. He just wants the budget to accurately reflect that. Ms. Mayberry asked if that was
just 2015. Mr. Ross said yes and noted that it was very kind of them. He approached
them and asked for help and they were able to do it then and aren’t able to this year.
16)Approval of claims in the amount of $1,779,744.20
Motion to approve: Scott Terry
2nd: Steve Ballard
Voice vote
Motion carried
17)Approval of Treasurer’s Disbursements (TDs) in the amount of $2,381,117.88
Motion to approve: Don Jacobs
2nd: Mike Steffen
Voice vote
Motion carried
18) Committee member opportunity for brief comments (no decisions
will be made)
There were no comments.
19)Adjourn
Meeting adjourned at 9:05 a.m. by Chair Richard Brunk
Future scheduled meetings on October 13, November 10,
December 15, and January 12
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