Meeting Place: Fulton County Board Office, 257 West Lincoln St., Lewistown, IL 61542
Time: 5:00 PM
Date: September 21st, 2026
1. Call to Order
Time: 5:02 PM
2. Roll Call
Roll call was taken, quorum was present.
MEMBERS:
Laura Kessel (Present)
Brian Platt (Present)
Chris Southwood (Present)
Lauren Southwood (Present)
Matt Vogel (Present)
OTHER BOARD MEMBERS: John Spangler, Dave Barbknecht
STAFF: Audra Miles – Comptroller, Halle Tindall – FCB Admin Assistant
ELECTED & APPOINTED OFFICIALS: Julie Russell – Assesor, Kim Mayberry – Zoning Officer, Staci Mayall – Treasurer
GUESTS: None
3. Call for Additions/Deletions To Agenda
Member Kessel moved to approve the agenda, with a second from Member C. Southwood. Motion carried by voice vote with all ayes.
4. Approval of Previous Minutes – September 1st & 8th
Member C. Southwood moved to approve the previous minutes, with a second from Member Vogel. Motion carried by voice vote with all ayes.
5. Announcements, Communications, and Correspondence – None
6. Public Comments – None
7. Claims
a. Discussion/Action: Claims
Member C. Southwood moved to approve the claims, with a second from Member Kessel. Motion carried by roll call vote with all ayes (5,0).
8. Budget
a. Discussion/Action: FY27 General Fund updates
Comptroller Audra Miles provided updates on the general fund budget. She expressed that the key changes included the Sheriff updating his fuel projection to $4 per gallon, up from the June estimate, due to gas prices not decreasing. The vehicle purchase line remains the same. Chargers are available for pre-order for FY27, but they have been out of production since 2023, and the Sheriff and Bill Smick have hesitations about being guinea pigs for new models. The next option is Explorers, which are more expensive and require all new up-fit equipment because Charger cages and lights cannot be used on Explorers. The budget includes four Explorers plus one up-fit in the vehicle purchase line in the Sheriff budget. Two more up-fits could come from the Sheriff’s special reimbursement, and possibly one charged to Cuba if needed. All pre-purchased vehicles have been put on the road. The newest vehicles are 2023 models. The FAIR Act for Public Defender Funding is creating a new state agency for public defenders. The public defender salary, currently at 90% of the state’s attorney salary, it is changing to 95% and will be effective January 1st. This change is still reimbursed at two thirds. The court services expenditure line was updated per a letter from the ninth Judicial. These changes increased the deficit from approximately $823,000 to $852,000.
b. Discussion/Action: FY27 Other Fund updates
Comptroller Miles reported minimal changes to other fund budgets. The Court Document Storage fund expenditures changed. Charlene Markley was considering shifting some salary to the general fund for scanning needs but will research equipment versus outsourcing options and return next year with a proposal. Clayburg turned in their budget. The PSAP fund was updated after confirmation with ETSB that remaining funding is the county’s or Sheriff’s to use. The Sheriff plans to spend it on jail needs or technology relating to the dispatch consolidation.
c. Discussion/Action: Tax levies
Comptroller Miles raised concerns about the impacts of the surplus equity situation on the tort liability fund levy. Until the surplus equity fund is built up, any potential claims could be paid out of the liability insurance fund. Treasurer Mayall reported cashing in approximately $525,000 from a liability insurance CD to provide cash flow for potential claims. The Treasurer has received the first claims on three properties that are part of the trustee program and has funds to pay those claims once the work is completed. Private tax buyers’ properties will generate surplus equity claims. The worst-case scenario exposure is a little over a million dollars, though the actual amount is unpredictable because it varies by property and depends on private tax buyers recording deeds and title search results. Property owners may not be notified by private tax buyers, and claims may emerge over the next two years. The county treasurer has one year to pay claims once approved. The $500,000 buffer provides protection, though it will not earn the higher CD interest rate. The committee can increase the total levy by $107,000 to $127,000 without triggering a truth in taxation hearing. General Fund Levy: The general fund appears to be at its maximum amount, based on estimated EAV. Calculations showed anticipated income of $1.988 million, which is less than the $2.04 million general fund levy request. Canton Township, which represents a huge chunk of the assessed valuation in the county, is not yet entered at the proper level. The Township Assessor needs time to complete entries to remain eligible for the Assessor bonus. IMRF Fund: For FY27, the IMRF levy request remained at $507,500 (same as FY26), with additional revenue of $150,000 from Clayberg per a resolution from a couple years ago. The resolution gradually adds reimbursements from Camping and Recreation and Clayberg for liability insurance, workers compensation, IMRF (new for FY27), and social security (planned for a future year). The previous year’s levy was $600,000 before being reduced to $507,500 due to the reduced tax levy. The committee discussed whether the $150,000 additional contribution would offset the need for a higher levy. Treasurer Mayall recommended keeping the levy at $507,500 despite the additional $150,000 from Clayberg because of potential wage increases and changes to the employer IMRF contribution rate. Approximately $2 million in pension claims are paid each year. Additional costs arise from accelerated payments when employees retire. Fund 708 (Mental Health Board): Fund 708 requested approximately $550,000 in expenditures. A cash flow spreadsheet showed the levy could potentially be reduced to $530,000 while maintaining adequate cash flow through 2028, forecasting about a month surplus at $530,000 or a month and a half surplus at $550,000. Fund 708 requested an increase for the upcoming year. The committee chose to levy $550,000. Social Security Fund: The Social Security fund was reduced earlier in the year from its typical level and remained at that reduced amount. Historically the levy has been around $600,000. Tort Liability Fund: County Clerk O’Brian calculated the tort liability request at $700,000 before the surplus equity discussions. The liability insurance budget includes insurance premiums, some salaries, and deductibles. County Clerk O’Brian did not submit a revised request. Clayburg and Camping and Recreation are contributing more money to the tort liability fund next year to offset their portion of the levy and help them operate as more stand-alone entities. Extension Services Fund: Treasurer Mayall raised questions about the Extension Services fund. The fund has a balance of approximately one levy year’s request. Extension Services operates as pass-through revenue (levy collected and distributed), so it should not run large balances like EMA, Mental Health, and Mentally Deficient funds. The fund balance as of August 31st was $310,408, and the county owes Extension Services $178,000 for the current year levy, leaving at least $100,000 extra. Treasurer Mayall recommended investigating the situation with the new director Carrie Keating before making changes. Earl, the former director, kept the levy at $178,000 for many years despite rising wages and expenses. Carrie is new and was still learning the position, so she may have different needs next year. The committee decided not to reduce the Extension Services levy without more background information. Final Levy Decision: After extensive discussion about increasing the tort liability levy, the committee decided to approve the tax levy requests as submitted, keeping tort liability at $700,000 rather than increasing it, given the $500,000 buffer and the one-year timeline to pay claims.
Member L. Southwood moved to approve the levies as requested, with a second from Member Platt. Motion carried by roll call vote with all ayes (5,0).
d. Discussion/Action: Part-time PCOM
Comptroller Miles presented a proposal to hire a part-time Program Compliance Oversight Monitor (PCOM) for the county’s federal transit grant program. The PCOM position is required by the federal transit grant contract. Comptroller Miles was not hired to be the PCOM but was assigned the role after starting, with the understanding it would be a few forms to sign quarterly. The reality is much more complex. The county is the funding recipient, while Fulton County Rural Transit operates the program. IDOT now wants harder, faster lines between what the grantee does and what the operator does. Some responsibilities historically handled by transit need to shift to the county, which will be a time-consuming undertaking. Two of three key staff at Fulton County Rural Transit plan to retire in the next year to 18 months: The CFO, who has been excellent and makes everything run smoothly, is planning to retire. The operations director, who oversees schedulers and drivers and is very detail-oriented and proactive, is also nearing retirement. IDOT conducted a required training last month recommending that PCOMs need to spend 20 hours per week on their duties. A five-page job description was provided. Comptroller Miles does not have 20 hours per week available, as full-time county work is 35 hours per week. IDOT must approve who serves as PCOM and announced they will no longer approve PCOMs who appear not to have sufficient time to do the job. Comptroller Miles advocates hiring a part-time PCOM to solely focus on revamping the structure and reporting to meet IDOT requirements, working through changes with existing staff before retirements occur, and ensuring readiness for the next IDOT review. The position requires accounting experience because IDOT wants transit financials produced in GAAP accounting, which the county does not currently use. Transit keeps their books in GAAP accounting, partially meeting this requirement, but IDOT wants it from the county. PCOM expenses are reimbursable by the federal transit grant at approximately 80% for administrative expenses, including salary, benefits, mileage, and travel. Discussion was held about structuring the position as a contract employee versus a county employee. At 20 hours per week, a county employee would automatically be enrolled in IMRF (anything over $1,000 threshold) and potentially eligible for health insurance. The committee expressed preference for making the position a contract employee rather than a county employee for financial reasons. Before Comptroller Miles became PCOM, the county contracted with a private accountant for the role. Comptroller Miles will confirm with IDOT whether contract employees are still reimbursable. The committee discussed potentially joining the West Central Mass Transit District, which currently includes Morgan, Scott, Cass, Brown, Schuyler, and Pike counties. Comptroller Miles did not research this option extensively but expressed concerns: It could be costly because the county would lose the ability to not levy for transit. Currently the county does not contribute much to the transit program, but a mass transit district would have the ability to levy and increase funding from the grantees’ side. The county is obligated by contract to contribute to the transit program as match funding. The current setup allows the county to get by without contributing much, but if someone else were in charge wanting to grow the program, the county would not have much say. The county would still need an operator in Fulton County even if joining a mass transit district. The transit director of the mass transit district would become the PCOM, which makes sense, but operators would still be needed in each location. The county would lose control over transit operations. The transition would be complicated and would require significant research time. A committee member suggested inviting a representative from West Central Mass Transit District to the next Finance Committee meeting to present a proposal showing what joining would look like, allowing for cost comparison between the two options. The committee tabled the discussion until the October meeting to allow more research time.
e. Executive Session: 5 ILCS 120/2(c)(1) Compensation of Specific Personnel
Member Kessel moved to enter closed session at 6:03 PM with a second from Member Platt. Motion carried by roll call vote with all ayes (5,0).
Member Kessel moved to exit closed session at 6:48 PM with a second from Member Platt. Motion carried by roll call vote with all ayes (5,0).
f. Discussion/Action: FY27 Raise for Supervisor of Assessments
Member Vogel moved to increase the Supervisor of Assessments Salary by 3%, with a second from Member Kessel. Motion carried by roll call vote with all ayes (5,0).
g. Discussion/Action: FY27 Raise for Comptroller
Member C. Southwood moved to set the Comptroller’s Salary at $73,000, with a second from Member Kessel. Motion carried by roll call vote with all ayes (5,0).
h. Discussion/Action: Non-Union Raises
Initial motion was made to set non-union raises at 3%, but the committee rescinded the motion to discuss specific positions in more detail.
Comptroller Miles distributed a chart showing that historically some non-union positions have not received percentage raises but have been tied to union wage rates. The committee discussed salaried non-union positions versus hourly non-union positions. The committee reviewed several categories of non-union employees. State’s Attorney Assistant 1, State’s Attorney Assistant 2, ESDA Director, and Public Defender Assistant 1. Kennel assistant (grade 1), courthouse security (grade 3), court administrative assistant (grade 4), FOIA administrative assistant (grade 4), County Board Assistant 2 (grade 3), and public defender assistants (grade 3). The Public Defender requested that his Admin Assistant 1, be moved from grade 3 to grade 4 because her job involves more office manager responsibilities and is different from the other assistant’s role. Discussion was held about whether to continue longevity increases for non-union employees. The committee decided to keep them in place as they have been done for multiple years and do not represent a significant cost. Not all employees have been employed long enough to earn longevity increases.
Member Kessel moved to do a 3% increase for State’s Attorney Assistant 1, State’s Attorney Assistant 2, and ESDA Director. Kennel assistant, courthouse security, and administrative assistant roles to follow union scale based on their current grades (grades 1, 3, and 4 respectively) when union contracts are approved. Public Defender Admin Assistant 1 increased to grade 4. Longevity increases kept in place for kennel assistant and security as in prior years. No increase for the newly hired Public Defender Assistant 1 at this time. Motion was seconded by Member C. Southwood. Motion carried by roll call vote (5,0).
9. Adjournment
Member Kessel moved to adjourn at 7:01 PM with a second from Member Platt. Motion carried by voice vote with all ayes.
