WEBVTT

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Madigan's pretty good.

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I know.

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His is great.

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We don't lie.

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I'm guessing.

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Okay.

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Ready?

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All right, let's get started with the finance committee, Monday, April 13th, 2026 at 6 p.m.

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2.0 prayer.

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Anybody like to do that?

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No, I'll do that.

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All right.

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Dear Heavenly Father, we just ask for your guidance and help with the agenda tonight, lead us to

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the right decisions for the best interests of the folks of this county.

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We just thank you for the rain and we just ask for a good planting season for the farmers and safety for them as well. With that, thank you and we love you in Jesus' name. Amen. Amen. All right. So 3.0 approval of the agenda. So moved. Okay. Yes. Okay. And especially otherwise we'll vote. All those in favor say aye. Aye. Opposed? Safe sign. All right.

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1.0 review and approval of meeting minutes from March 16th, 2026 meeting.

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Motion to acquit.

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Second.

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Seeing new conversation.

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Okay.

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All those in favor, say aye.

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Aye.

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So moved.

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And approval of claims.

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So the first one, we've got approval of $1,184,282.20.

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and absolutely the second one next and get a motion to improve or so move okay in a second all right all those in favor say aye aye aye so moved and 5.1 is approval claims for nursing center which is a whopping $3,597.98 okay second all right

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Will do you favor say aye? Aye. Okay. Are you sorry? No. All right. Keep going here. How about 6.0 public comment? We're good. All right. 7.0 reports to committee. 7.1 Diamond Brothers. Couldn't be having anything this month. I'm aware of. No. Okay. 7.2 county administrators.

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One thing I was going to talk about at the a little bit more in depth at the nursing center meeting was that you did receive another accelerated payment statement on a nursing home employee. The HR director has sent us some information and then Rayanne has to compile the rest of the information to send that in to hopefully combat or at least lessen, if not eliminate.

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the accelerated payment because IMRF has certain guidelines and you cross that, but we are currently looking at a $6,653.14 accelerated payment calculation, but Brian is usually pretty good at getting those submitted and waived.

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So, there was court on Friday, and we have court again this coming Friday for the nursing home.

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The Granted People Partnership meeting was on March 25th.

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The next one is April 22nd.

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I've been working with the FOIAs.

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I talked about this at admin.

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There seems to be an influx of those, but everyone has been getting the information in and back on time.

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Wellness screenings went pretty well. We had 47 the first day and ended up with, was it 30 days?

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43?

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44.

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The second day. So we're billed a minimum of 30 people. So we had our minimums at both sites. So good

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turnout, especially with the people. The percentage-wise, we did much better this year than last year

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because of the number of employees at the nursing home that are in policy, so better number.

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What is a percentage?

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They haven't sent their total study in to me yet. They sent a nice little summary, so when I get that, I will share it with them.

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the walking program kicked off today it has been interesting to to see the interactions between departments there's one glitch and we had one person that was showing up at over 48,000 steps like midday and we've reached out to empower health she's being very honest her

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her tracker on her watches. She's telling us like where she's actually at and not what was showing up in

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there. But it's been fun. I've looked out and seen groups of people walking from different offices that

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I usually don't see. So it's nice. Yeah. Good. So I attended the Workforce Connection meeting on April

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seventh for Chairman Helms. And at the department head meeting, Mark Bell from ICRMT came and spoke about

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risk management, kind of represented some information on the online training portals that are all free to us

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and free services through ICRMT. Our shredding service company is coming on the 21st to take

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the way the old shredding containers bring us our new ones, and we'll kick off with that.

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Very good. Any questions?

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With the FOIA, you said it had been large, and a request for that.

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FOIAs?

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Yeah.

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There's been, since the beginning of the year, every month, a series of five to seven FOIAs that they want the previous months, payroll reimbursements, contracts, different things, and there's been a couple related to the nursing home and the health department recently.

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Okay.

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We'll move on.

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7.3, my next year.

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Okay, so the Revenue and Expense Budget Comparison Report, nothing really stands out where this includes through period three.

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So I can direct your attention to the nursing center.

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You'll always see that large number in terms of expenses and the real number in terms of revenues because that tax anticipation loan does not show up as revenue.

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So you won't see that in and out, but there is a huge percentage in the expense lines. Other than that, things are kind of stressful, and unless someone had specific questions.

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Yes.

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Line 032 liability insurance, the revenue is 2.8, and the expense is 18.5. I'm assuming that's a timing issue of some kind.

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It is. So we began paying that in the previous year. We prepay those expenses. And then it's divided into six equal. It's like a 25% lump sum payment up front. And then the rest is divided into five equal payments. So we're finished paying in May and then real estate taxes come in in July. So it's kind of just the timing.

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I will move on to the audit updates or audit final field work begins on the 27th of this

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month. Maureen and I still have to work on compensated absences and then we still need some information

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from departments on capital assets. We still have not received anything from the nursing

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center through with their preliminary field work or anything in the front field work. So

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So we're hoping that they gather that information and get it to us as soon as possible.

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And then moving on to the budget policy, we usually send the rough draft in April, just kind

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of an initial reading of the document.

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Nothing's really changed except for the dates.

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I did put the tentative 2026 dates in the budget calendar and I can send that out to the committee

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tomorrow. Other than that, there's really nothing new to report in the budget policy, but it'll

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be reviewed next month and then approved in June. So there is time to review. Does anyone

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have any questions on that?

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I just said one on, it goes along with the capital fund with the 014. It shows in the budget policy

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that we're supposed to have reports on building issues from the firm heads. Have we ever seen that?

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That's what I was wondering. I mean, it says that we're supposed to have them so that we have funds

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available for issues down the road, and that money's supposed to be in 014. But if we never

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have that information, who do we get that information from? Because we're just avoiding issues, right?

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So, Wally used to comprise a lot of that, but I have talked to Dale, I mean, the sheriff has his maintenance plans pretty readily available, and he's had a lot of work done on his buildings over the past couple of years.

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I know the health department is working on that.

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I just know we're to the end of, or we will be to the end of the ARPA funds and wherever

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those are going to be used. And if we're not keeping up with buildings, we should have an

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idea of what's going to go on.

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Sure.

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That makes a lot of sense. I think we should have that going forward so we can get it into

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the budget, right?

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Well, and that's what we're, if you look, there's this amount of money in that cap.

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All of it.

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I think everything that was budgeted.

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Yes.

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So the capital fund, just, I'm sorry, is that, so when you see the report that I provide, that's the cash in the bank.

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That's not the budgeted funds.

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That's like everything.

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So with the budgeted funds, which you all approved, that's the revenue you approved to meet the corresponding expenses.

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and a lot of time it's just a timing issue like Mr. Didd said so we have that money ready to go when the expenses present themselves so that as far as I must I don't remember if there was a I believe that one's pretty tight I thought yes yeah in the budget anything that capital was already there's corresponding steps to put some separate dollars in contingency but we didn't budget

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and any extra in capital that wasn't budgeted, have a budgeted expense.

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Yeah, the surplus was only, it was less than $1,000.

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So there's a plan.

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Okay.

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Okay.

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All right.

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So let's go on to 7.4.

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Thank you, Mr. Chairman.

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So I was hoping everybody's had a chance to review the monthly report.

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I sent that out on April 5th.

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look at the front page where the income tax and sales taxes results are shown those amounts remain steady as the report indicates and the aggregate receipts increased by over $33,000 from the February number so that's good and then actually this morning I received the last of the sales and income tax payments for this month and I was very surprised that they are actually higher again than last month so that was a little bit of a surprise so another 23,000 more very very strong numbers for the

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because that reflects, at least on the sales tax side, January spending. So I think that's really a positive outcome there. Does anybody have any questions about those, the things you see on the front page?

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Okay. On the investment side, there were just four investments that matured in March, almost $23,000 in interest. As of the end of March, we had 18 investments in place across 10 different funds.

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maturing between April and October. And just last week, I invest another $2.1 million. That's going to

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mature in May and June. Does anybody have any questions about that? Anything else on the report?

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See, if you draw your attention to the page five, you can see that month over month, we were only down

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2.81% total dollars month over month, which is great this time of year when there's no influx of

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property tax dollars coming in, that's a really good position to be in. So far so good? Okay. So I did want to note one investment-related item that I did not mention at admin because it's more financial. I wanted to talk a little bit just for a minute about the lost investment opportunities from the balances within the general fund, social security fund, liability funds due to the county from the nursing home.

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advances and coverages the bills that we paid that that for which the county is due money back

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just those three funds alone is 2.2 million just using one of the lower yield amounts that I've

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gotten recently if I've been able to invest that amount and this year alone it would have been almost

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80,000 dollars in interest likely more because if I invested it last year you know that quarter was a

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a little stronger. I just think that's important to keep track of because opportunity cost is

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significant. And I didn't even include the amounts due to insurance, IMRF, but if you take it together,

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that's another $120,000 that could have been invested. So it's not just the dollars that are

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showing on the back page there. It's what could have been as well. When we're talking about how

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slim the margins are between revenue and expenses, there's $1,000 here. Well, there could have been

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80,000 a year. So I think that's just important to keep in mind. Great. Thank you. Does anybody have any questions about the financial side? Anything? I want to get into the collector information a little bit. This tax season is soon upon us. So the clerk and assessor I met last month, we determined dates and overall schedule for the coming tax season. No changes at this point to the estimated dates looking for the tax bill into late May, end of June, first installment, early September, second installment, pretty close to

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what we've done in the past. Tax bill has been redesigned this year to include additional verbiage

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that the state is now requiring. We made quite a few other design changes. Well, our software company

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told us they needed a minimum of four weeks, but they've actually, Friday, got me a draft. It needs

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work, so we're still working on it, but once those edits are made, we are going to now have a legal

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size paper printed in full color for what it would have cost us to have a letter size paper in black

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of life with our previous printer. So that's even because we're required to provide more information, at least now we can expand size. You're not looking at an eight font to try to fit it all through there. So that's good. And we talked about this before. I've been given the many questions that we've already seen from Pearl City area residents after the passage of school referendum. They don't really understand some of them. I won't say they all, but there have been quite a few

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interesting comments specifically from a couple of people who come in and ask to be exempted from the referendum so unfortunately it's kind of showing a real lack of maybe information wasn't appropriately shared or just a lack of understanding so the clerk and the session I've talked to are probably going to bring back the presentations that I used to do on the track cycle and probably make a roadshow in Pearl City so we can take some information to them because in combination

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with the referendum next year is also their reassessment year. The first year at which that referendum increase will apply will be their new assessment values. So it's going to be kind of unpleasant. So we kind of want to prepare them. You know, I mentioned this earlier, we can't take away the pain, but at least we can explain it. So that's kind of what we're going to do. So that's looking to be maybe sometime in June. We just have to work out a schedule for when we're going to do that.

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So, any of us has any questions?

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So, that's all I have.

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I have one quick question.

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Just paying the taxes early, is that still an option?

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It was until April 1st.

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Yes.

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So, pretty crazy.

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Missed that then.

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Yeah.

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It was a little later last year.

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We could pay money.

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No, that's all right.

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It's, I think we had 200 and something thousand this year.

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So, it's about where it was.

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We did not have any senior deferrals this year.

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So, I was very surprised about that.

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So, we had people ask about it after the deadline, sort of like this situation, but, you know, thank you.

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Thank you.

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All right, we'll move on here.

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There isn't any full business, so we'll move on to 9.0 new business.

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So, we've got a 9.1 discussion on approval of main exchange process.

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So, we can grab that.

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Okay.

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So there's a snippet of the code for the approval limits and process for manual checks.

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If, you know, as a department head, you have a $2,000 spending limit.

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between that and $5,000 can be approved with the signature of your oversight chair or the county board chairman.

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$5,000 to $10,000 needs to go to committee and $10,000 above full board approval.

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So the two items that kind of will be the next thing you'll be looking at on the agenda were timing issue mainly.

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And I know Stephanie knows a little bit more about the actual claims, but

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I can get into that if you want to what prompted this discussion. There were two, one of the sheriff's credit card bills and the Motorola bill from the sheriff's department. That one was time sensitive. The credit card bill is time sensitive. Normally they don't make it to this level.

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they don't make it to this level but because of the amount it needed to come before you all in the full board they're not normally that much month to month they normally fall within these other thresholds so I think some departments are forgetting that so I think I need to maybe send a memo and here I see a dramatically increased number of requests for manual checks and I think sometimes people just think it's more convenient but really we should be limiting that number for

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situations that there absolutely is no other way or in the sheriff's case, you know, you're either going to get a late charge or an increased percent, you know, interest rate, some mitigating circumstance, but sometimes I think it's happening for convenience and then when these thresholds are ignored, then we're kind of the bad guy for having to send it back, but I think it's worth a little refresher or maybe the board entirely.

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So, if that would be the 9.2 item, you have to send your package there.

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Well, I agree, because my name is Hall.

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Well, it's kind of...

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I mean, but as I was sitting there looking at that, that's quite a reminder to be signed.

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I know it should come to the committee, but he came and said that he needed it done right away, so...

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I think they just forget, and the reason that's important, and because the auditors will ask, they'll ask when they test transactions, they want to see start to finish, who approved it, when did they approve it, whose signatures, what date, and they have quoted this particular chapter of the code in the past, and I'm not going to be the one, who's officially, to let it go.

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Well, that's perfect.

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Chairman, do you have a question?

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Yeah, so last year, the sheriff had asked me to sign off on a credit card bill, didn't give me, just gave me the claim form. I didn't have the credit card statement. So if that happens, I would recommend you get the credit card bill because I told him I'm not signing anything until I know what the expenditures were. There's no reason that those can't go through the claims process. There's not. That somebody didn't get it put in in time.

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and Tiny. So they need to be put through the claims process. That's our county code. Emergencies,

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sure. Correct. Our bill is not an emergency. Right. Or a purchase unless you get some money

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off maybe, but after signing your name to these and the auditors are looking at them. Yeah.

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You're testing that everything on there was correct within budgets. I'm not picking on your

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So, move.

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I'll protect yourself.

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So, move.

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That'll protect yourself, right?

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So, that's been related to the...

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Yes, yes.

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He knew that it was a sheriff.

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Yeah.

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So, we're specific to the credit cards, and this is different in that the county credit cards,

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the sheriff has his own set of cards.

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The county credit cards can go through regular claims because the date specificity is not as

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important because when I get that bill, I pay it in its entirety and the department then submits the

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plan to pay it back. Those are the claims that you review to the escrow fund. These cannot be done

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within the normal claim cycle typically. We've talked about potentially getting the

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due date changed. It can't do it for a month. We have to wait until the next month. So I am talking

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with the issuing bank about possibly waiving any potential fees and interest rate increases

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given the nature of what we do. I have not received an answer on either of those requests. So we're trying

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to, but we do have some, the health department sends me at least one manual request a week for

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utilities. A lot of times our vendors will work with us and expand the net due date terms. Some of the

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utilities absolutely will not, and there will be an immediate, so the late charge. So those are the

00:23:55.440 --> 00:24:14.140
situations that we're talking about if there's no other way and you have worked with the vendor to try to say can we have 45 days net something. So that's really what manual checks should be for and only those things. And I think people maybe need to perhaps just plan a little further out.

00:24:14.140 --> 00:24:15.940
Right. It can be done.

00:24:16.540 --> 00:24:16.720
Yeah.

00:24:18.100 --> 00:24:18.420
Okay.

00:24:19.580 --> 00:24:20.300
All right.

00:24:21.420 --> 00:24:21.940
All good?

00:24:22.980 --> 00:24:23.680
Around three?

00:24:24.060 --> 00:24:24.260
Yep.

00:24:24.540 --> 00:24:24.720
Okay.

00:24:25.920 --> 00:24:26.720
All right.

00:24:27.140 --> 00:24:33.680
Let's go to 9.2, which is the people of particular claim.

00:24:34.080 --> 00:24:34.700
So moved.

00:24:37.600 --> 00:24:38.800
Let me read it.

00:24:38.800 --> 00:25:10.180
So it's for $17,620.44 on the one, and then we got the other one for $11,209.36 So moved Okay, and wait a second Okay, any other? Sure, I'll second Oh, yeah, I did All right, any other comments, conversation? Okay, all those in favor say aye

00:25:10.180 --> 00:25:23.380
Opposed? Same sign. We're all good. Okay. All right. Let's just keep going here. So let's go down to 9.3. Discussion on resolution establishing a salary for the Office of County Treasurer.

00:25:29.550 --> 00:25:38.770
So in your fashion, it's the old one or the current, the one we're currently operating on here, I should say.

00:25:38.770 --> 00:25:48.870
Okay. And then the administrator handed this out, which is the current salary survey thing.

00:25:49.770 --> 00:25:55.770
So we have to have these approved in June or before?

00:25:55.770 --> 00:25:56.650
June is the latest.

00:25:56.710 --> 00:26:03.920
June is the latest. So I guess we need to start thinking about.

00:26:05.360 --> 00:26:08.380
It's 180 days before they're sworn into office.

00:26:09.100 --> 00:26:09.780
Yeah. Okay.

00:26:10.300 --> 00:26:13.840
Yep, so that would be in June, basically, so

00:26:13.840 --> 00:26:19.180
We're sworn in to, I'm sorry, December 1st, so six months from that

00:26:19.180 --> 00:26:20.400
Okay, so

00:26:20.400 --> 00:26:24.300
Okay, the May board meeting

00:26:24.300 --> 00:26:26.180
Okay, the May board meeting

00:26:26.180 --> 00:26:37.810
So I think where we go from here, we kind of think about where we want to go with this next

00:26:37.810 --> 00:26:43.990
and I'll call this a kind of resolution or contract or whatever here.

00:26:43.990 --> 00:26:49.290
So I think it's something figured out here in May or before May here.

00:26:49.410 --> 00:26:51.930
So we got this month and next month.

00:26:53.090 --> 00:27:07.840
So this last report, that's the old report.

00:27:08.400 --> 00:27:11.620
What are the, without me doing the math, what are the percentages?

00:27:11.840 --> 00:27:12.120
Three.

00:27:12.520 --> 00:27:13.540
Three percent.

00:27:13.660 --> 00:27:14.200
Okay, thank you.

00:27:14.400 --> 00:27:16.460
It's what the circuit clerk now has.

00:27:16.540 --> 00:27:19.060
Okay, okay

00:27:19.060 --> 00:27:42.410
Just kind of another side note as I glance down at this I know further into UCCI it talks about county clerk and recorders and sometimes they're separate to the different positions and sometimes they're combined so just something to consider with you which you all have the full report you can give to that

00:27:42.410 --> 00:27:58.330
I think they were basically the same face for the both positions.

00:27:58.330 --> 00:28:14.900
So yeah, about that, and also as we come up on the budget, we got to think about there'll

00:28:14.900 --> 00:28:23.460
be other things probably popping up with other salaries and what those increases may or may

00:28:23.460 --> 00:28:49.440
not me. We make sure we don't bury the budget before we get started off. So I know Tim was talking about before that we had to need to start a little bit sooner on some of these things so we don't get into the budget season and then we've already got either things spent or allocated or whatever.

00:28:49.440 --> 00:28:53.620
and now we end the wire, it's like, what do we do here?

00:28:53.860 --> 00:28:59.440
So we'll have all kinds of fun when budgets start to get here.

00:29:00.640 --> 00:29:06.290
I have a quick question.

00:29:06.470 --> 00:29:06.770
Yes, sir.

00:29:06.830 --> 00:29:10.010
The current salaries are the $68,000 and $69,000.

00:29:10.170 --> 00:29:13.250
Is that what we're in those two positions?

00:29:13.890 --> 00:29:14.050
Yeah.

00:29:15.050 --> 00:29:16.110
I don't have it.

00:29:16.210 --> 00:29:16.690
I didn't get it.

00:29:18.170 --> 00:29:19.190
Both the same.

00:29:19.190 --> 00:29:26.690
I think 87, helpful stuff, they're currently, I think the letter, the letter one, okay, should

00:29:26.690 --> 00:29:32.550
be, you know, please send in the link, I guess, added, so they're currently operating on that

00:29:32.550 --> 00:29:41.650
last year, that previous resolution, so, well, now you put some 3 to 7, gotcha, all right, gotcha,

00:29:41.650 --> 00:29:46.850
so we're not going to take any action tonight, but it's something we've got to figure out what

00:29:46.850 --> 00:29:48.530
We're going to be here, like, next month.

00:29:48.890 --> 00:29:49.110
Okay.

00:29:50.610 --> 00:29:51.550
We got next month.

00:29:51.930 --> 00:29:52.690
We got next month.

00:29:52.830 --> 00:29:52.950
Thanks.

00:29:54.770 --> 00:29:55.210
Okay.

00:29:55.210 --> 00:29:59.460
Okay, any other discussion on that?

00:30:00.180 --> 00:30:00.380
Okay.

00:30:02.100 --> 00:30:02.660
Done?

00:30:03.820 --> 00:30:04.460
Done.

00:30:05.500 --> 00:30:06.500
How about 10.0?

00:30:06.740 --> 00:30:07.780
Got anything on that?

00:30:08.940 --> 00:30:10.580
Yeah, so moved.

00:30:11.920 --> 00:30:12.480
Adjournment.

00:30:13.280 --> 00:30:13.760
Second.

00:30:14.020 --> 00:30:14.460
Second.

00:30:14.640 --> 00:30:14.920
All right.

00:30:15.040 --> 00:30:16.200
All those in favor say aye.

00:30:16.460 --> 00:30:16.660
Aye.

00:30:16.660 --> 00:30:18.200
Thanks very much.

00:30:18.200 --> 00:30:18.740
Thank you.

