DeKalb Times

DeKalb County Finance & Administration Committee met Sept. 4.

Here are the minutes provided by the committee:

The Finance & Administration Committee of the DeKalb County Board met in Sycamore, Illinois on Wednesday, September 4, 2024. Chair Scott Campbell called the meeting to order at 6:30pm. Those Members present were Tim Bagby, John Frieders, Christopher Porterfield, and Ellingsworth Webb. A quorum was established with five members present, two absent. Rukisha Crawford was not present at the time of the roll call and arrived at 6:33pm.

Also present were Interim County Administrator Brian Gregory Derek Hiland, Former County Administrator Brian Gregory and Administrative Analyst Liam Sullivan.

APPROVAL OF THE AGENDA

Porterfield moved to approve the agenda. Bagby seconded the motion and it was carried by voice vote, with all votes cast in the affirmative.

APPROVAL OF THE MINUTES

It was moved by Bagby, seconded by Frieders and it was carried by voice vote to approve the Minutes of the August 7, 2024, Finance & Administration Committee Meeting.

PUBLIC COMMENTS

There were no public comments.

RESOLUTIONS

Resolution R2024-096—A Resolution Placing the FY2025 Budget on File for Public Inspection.

Former County Administrator Brian Gregory provided an overview of the FY2025 Budget Preliminary Assumptions and Recommendation. Gregory provided an overview of the following elements that will be included in the proposed FY2025 Budget:

• Balanced Budget

• Tax Levy aimed at no-increase to Existing Property Tax Payer-“Hold the Line”. This will be a little more difficult as the EAV for new construction is coming in a little slower (due to timing of when occupancy occurs). The General Fund can support holding the line based on initial projections, yet other levies may be a little more challenged to do so this year.

• Allow the Mental Health, Public Health and Veterans Levy to increase 5% (supplemented as part of the plan).

• Overall pay increases are at 2.75% unless the employee is in a step schedule.

• Moves some employees in the County Clerk and Circuit Clerk Departments to the General Fund that previously were paid from funds that were not sustainable.

• Reduce the General Fund Balance to 50% (see below as to the utilization).

• Restores the full funding level that was cut before my arrival for Solid Waste education/programming and FP Natural Resources (we have been slowly increasing and will hit the mark in FY25). • Addresses the starting wage for attorney (both Public Defender and States Attorney) again, going from $65,000 to $72,000.

• Utilize Fund Balances no-longer necessary in self-insured funds (health insurance and all but $2 million in Tort) and Landfill Fund.

• Pays off the Radio Fund liability (internal borrowing).

• 2020 Bond Fund has enough Fund Balance to cover all remaining debt payments (does not need any additional revenue sources)

• 2017 Bond Fund (Jail) which is supposed to pay off in 2047 will be completely paid off in 2034 using current revenue sources and fund balances shifted in. This coincides with the last year of the revenue sharing with the City of DeKalb.

• Revenue from the Landfill that went to the Radio Fund will be re-directed to the DCRNC Debt Fund and Combined with DCRNC Debt Fund Balance and a transfer in of the Health Insurance Fund Balance to achieve a plan that allows for the annual debt service for the DCRNC to be paid without needing money from the operating revenues.

• There is a modest increase each of the next few years planned from the Landfill to the General Fund. This is aimed at supplementing new construction property tax dollars and giving the County Board more flexibility in working to hold the line on property taxes.

• A one-time transfer of $500,000-$1,000,000 will be send to the Highway Funds for Road Infrastructure. The total property tax levy of the three Highway Department funds in 2024 is still less than the total from 2010 ($3,870,210 in 2024 vs $4,000,174 in 2010). While the County was levying to the cap, from 2010 to 2018 funds were being disproportionately redirected from infrastructure to the General Fund. This will be coupled with an additional $100,000 (aimed at being a recurring source) from the Landfill Fund to bring the current recurring revenues up to approximately where they were in 2010.

• A minimum of $375,000 will be transferred to the Courthouse Expansion Fund to offset the current year transfer from this fund ($372,335) to the DCRNC operations and start to fund additional knowing the cost of construction have increased over the past few years.

• The budget will include approximately $250,000 to $500,000 of Opioid Settlement Funds that the Board will need to decide how to utilize. This number will be firmed up in the next few weeks and is dependent on whether the Board acts on the current available funds yet this year (may come to the Board this fall as guidance on how funds are supposed to be used is solidified).

• The General Fund Budget includes full funding for IMRF and SLEP and while the rate increased a little it is still below the amount we are contributing.

To view the document in its entirety, please click here: https://dekalbcounty.org/wp content/uploads/2024/09/FY2025-Budget-Recommendation-09042024.pdf

Porterfield moved to forward Resolution R2024-096 to the County Board. Crawford seconded the motion and it was carried by voice vote, with all votes cast in the affirmative.

Resolution R2024-097—A Resolution Approving the Payment of County Claims for September 2024, and Off-Cycle Claims Paid During the Previous Month, Including All Claims for Travel, Meals, and Lodging.

Bagby moved to forward Resolutions R2024-097 to the County Board. Webb seconded the motion and it was carried by voice vote, with all votes cast in the affirmative.

OLD BUSINESS

Crawford stated that she appreciated the budget and remarked that it is very thorough.

NEW BUSINESS

There were no New Business items.

ADJOURNMENT

Crawford moved to adjourn the meeting. Porterfield seconded the motion and it was carried by voice vote.

https://dekalbcounty.org/wp-content/uploads/2024/09/packet-fin-10022024.pdf