Madigan's pretty good. I know. This is great. We don't lie.

Okay, let's get started with the finance committee Monday, April 13th, 2026 at 6pm. 2.0 prayer. Anybody like to do that? No. Okay, I'll do that. Dear Heavenly Father, we just ask for your guidance and help with the agenda tonight. Lead us to the right decisions for the best interests of the folks of this County. 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, we thank you and we love you and Jesus thank you. Amen. Amen. All right. So 3.0, approval of the agenda. So moved. Okay. Yes.

Okay. Any special needs? Otherwise we'll vote. All those in favor say aye. Aye. Opposed?

sign. All right. 4.0, review and approval of meeting minutes from March 16th, 2026 meeting.

Motion to approve. Okay. Second.

Team in conversation. Okay. All those in favor say aye. Aye. So moved. And approval of claims.

So the first one, we've got a total of $1,184,282.20 and we'll do the second one next.

Can I get a motion to approve?

So moved.

Okay.

In a second.

All right.

All those in favor say aye.

Aye.

Aye.

So moved.

All right, one is approval claims from the nursing center, which is a whopping $3,597.98.

Okay, just a second. All right, any favors say aye? Aye.

Are these signs working? No.

All right, keep going here.

How about 6.0 public comment?

All right. 7.0 reports to committee. 7.1 Diamond Brothers. Could be having anything this month.

I'm aware of no. Okay. 7.2 County Administrator. You're up.

One thing I was going to talk about 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 Rayann has to compile the rest of the information to send that in to hopefully combat or at least lessen, if not eliminate the accelerated payment because IMRAP has certain guidelines and you've crossed that, but we are currently looking at a $6,653.14 accelerated payment calculation.

um but Brian is usually pretty good at getting those submitted and and waived so um there was court on Friday um and we have court again this coming Friday for the nursery home uh the granted partnership meeting was on March 25th next one is April 22nd I've been working with the FOIAs. I talked about this admin. There seems to be an influx of those, but everyone has been getting information in and back on time.

Wellness screenings went pretty well. We had 47 the first day and ended up with, was it, 30th day? 23rd, 24th, the second day.

Hintay. So we're built a minimum of 30 people. So we had our minimums at both, both sites. So good turnout, especially with the people that percentage wise, we did much better this year than last year because of the number of employees, the nursing home, there's a lot of policies, so better number.

What is the percentage?

They haven't sent their total.

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 stops, I think, like midday.

Day, and we've reached out to Empower Health. She's being very honest. Her tracker on her watch is she's telling us like where she's actually at and not what was showing up in there. But it's been fun. I've looked out and seen groups of people walking from different offices that I usually I attended the Workforce Connection meeting on April 7th for Chairman Helms, and at the department head meeting, Mark Bell from ICRMT came and spoke about risk management, kind of represented some information on the online training portals that are all free to us, and free services through ICRI-2.

Our shredding service company is coming on the 21st to take away the old shredding containers, bring us our new ones, and then we'll kick off with that.

Very good.

Questions with the FOIA, and we said evangelize, and a request for that, for what?

FOIAs?

Yeah.

There's been, since the beginning of the year, every month a series of five to seven FOIAs that they went for previous months, payroll reimbursements, contracts, different things.

And there's been a couple related to the nursing home and the health department recently.

Okay, we'll move on.

7.3 minus directs.

Okay, so the revenue and expense budget comparison report, nothing really stands out or this includes through period three.

So I can direct your attention to the nursing center.

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

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 unless someone had specific questions.

Yes.

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.

It is, so we've again paying that in the previous year.

where we prepay those expenses and then it's divided into six equal, it's like a 25% lump sum payment upfront 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.

Third, that's what I was about to ask, thank you.

Okay, I will move on to the audit updates our audit final field work begins on the 27th of this month.

Marianne and I still have to work on compensated absences and then we still need some information from departments on capital assets.

We still have not received anything from the nursing center through with their preliminary field work or anything in the front field work.

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

And then moving on to the budget policy, we usually send the rough draft in April, just kind of an initial reading of the document.

There's nothing's really changed except for the dates.

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

Other than that, there's really nothing new to report in the budget policy, but it'll be reviewed next month and then it's grouped in June.

so there is time for you.

Does anyone have any questions on that?

It's funny, I just have one on, it goes along with the capital fund with the 014.

It shows in the budget policy that we're supposed to have reports on building issues from the firm heads.

Have we ever seen that?

That's what I was wondering.

I mean, it says that we're supposed to have them so that we have funds available for issues down the road and that money's supposed to be in zero one four.

But if we never have that information on who do we get that information from because we're just avoiding issues.

Right.

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.

I know the health department is working on that.

Well, I just know we're to the end of, or we will be to the end of the ARPA funds and wherever those are going to be used and if we're not keeping up with buildings, we should have an idea of what's going to go on, sure.

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

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

Funds. It's already encumbered. All of it. I think everything that was budgeted, yes.

So the capital fund just, I'm sorry. That's why. Is that, so when you see the report that I provide, that's the cash in the bank. That's not the budgeted funds. That's like everything. So with the with the budgeted funds, which you all approved.

That's the revenue you approved to meet the corresponding expenses.

And it's a lot of time, it's just a timing issue, like Mr. Did said, so we have that money ready to go when the expenses present themselves.

So that, as far as I'm lost, I don't remember if there was a- I'm wondering.

I'll see what the balance was, but I carry over.

I believe that one's pretty tight, I thought.

Yes, Chair, in the budget, Anything that's in that capital is already, there's corresponding expense to it.

We put some separate dollars in contingency, but we didn't budget any extra in capital that wasn't budgeted, had a budgeted expense.

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

So there's a plan.

Okay.

Okay.

All right.

Cindy, let's go on to 7.4 for resource retention.

Thank you, Mr. Chairman.

I'm hoping everybody's had a chance to review the monthly reports, I sent that out on April 5th.

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 and then last month.

So that was a little bit of a surprise.

So another 23,000 more, very, very strong numbers for the month of April, because that reflects at least on the sales track side, January spending.

So I think that's really positive outcome there.

Does anybody have any questions about those, the things you see on the front page?

Okay, on the investment side, there was four investments that matured in March, almost $23,000 in interest.

As of the end of March, I had 18 investments in place across 10 different funds, maturing between April and October.

And just last week, I had to this, excuse me, I invested another 2.1 million.

That's going to mature in May and June.

Does anybody have any questions about that?

Anything else on the report?

See if you draw your attention to the page five, you can see that month over month, we were only down 2.81% total dollars month over month, which is great.

This time of year when there's no influx of 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 the end because it's more financial.

I wanted to talk a little bit just for a minute about the lost investment opportunities some of the balances within the general fund, social security fund, liability funds due to the county from the nursing home, advances and coverages, the bills that we paid that for which the county is due money back.

Just those three funds alone is 2.2 million.

Just using one of the lower yield amounts that I've gotten recently, if I've been able to invest that amount in this year alone, it would have been almost $80,000 in interest.

more, because if I'd invested it last year, you know, that quarter was a little stronger.

I just think that's important to keep track of, because opportunity costs is significant.

And I didn't even include the amounts due to insurance, IMRF, but if you take together, that's another 120,000 that could have been invested. So it's not just the dollars that are showing on the back page of there. It's what could have been as well. When we're talking about how slim the margins are between revenues, expenses, there's a thousand here where there 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 what we've done in the past. Tax bill has been redesigned this year to include additional verbiage that the state is now requiring. We make quite a few other design changes. Well, our software company told us they needed a minimum of four weeks, but they've actually Friday got me a draft. It needs work, so we're still working on it. But once those edits are made, Wade, we are going to now have a legal size paper printed in full color for what it would have cost us to have a letter size paper in black and white with our previous printer.

So that's even though because we're required to provide more information, at least now we can expand size here, not looking at an eight font to try to fit it all through there.

So that's good.

And we've talked about this before, it has been given the many questions that we've already I've seen from Pearl City area residents after the passage of school referendum.

Um, they don't really understand some of them.

I won't say they all, but there have been quite a few, um, 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 assessor I've talked to are probably going to bring back the presentations that I used to do in the track cycle and probably make a roadshow in Pearl City so we can take some information to them because in combination 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.

That's going to be kind of unpleasant. So we kind of want to prepare them. You know, as I mentioned this earlier, we can't take away the pain, but at least we can explain it. So that 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. So any questions? That's all I have.

I have one quick question. Just paying the taxes early, is that still an option?

It was until April 1st.

Yes.

We missed that then.

It was a little later last year.

I think we had 200 and something thousand this year.

So it's about where it was.

We did not have any senior deferrals this year.

So I was very surprised about that.

I had people ask about it after the deadline.

Sort of like this situation.

But none.

Thank you.

Thank you. All right, we'll move on here. There isn't any full business, so we'll move on to 9.0 new business. So we've got a 9.1 discussion on Google main exchange process. So I'm going to grab that.

Okay, so.

It's just that so.

I can jump in.

So there's a snippet of the code for the approval limits and process for manual checks if, you know, as a department head, you have a $2,000 spending limit between that and $5,000 can be approved with the signature of your Oversight Chair or the County Board Chairman.

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

So, the two items that kind of will be the next thing you'll be looking at on the agenda were timing issue mainly and I know Stephanie knows a little bit more about the actual claims but I can get into that if you want to look short onto 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.

and probably they don't make it to this level, but because of the amount it needed to come before you all and 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 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 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 interest rate, some mitigating circumstance, but sometimes I think it's happening for convenience.

And then when these thresholds are ignored and 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, so.

that'll be the 9.2 item. Yes. Well, I agree because my name is all that.

Well, good afternoon. I mean, but as I was sitting there looking at this, that's quite a good one. I mean, besides, obviously, coming from a committee, but he came and said that he needed it done right away, so. 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 and I'm not going to issue one, it was officially to let it go.

Last year, the sheriff had asked me to sign off your credit card bill.

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 them 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.

So they need to be put through the claims process.

Sarcaldico. Emergencies, sure. Credit card bill is not an emergency, right? Or a purchase unless you get some money off maybe, but after signing your name to these and the auditors are looking at them, you're testing that everything on there was correct within budgets, not picking on your own, so move, protect yourself, so that would protect yourself.

Right. So that's been related to that.

Yes, yes. Yeah, he knew that it was a story.

Yeah. Yeah. So we're specific to the credit cards.

And this is different in that the county credit cards, the sheriff has his own set of cards, the county credit cards can go through regular claims because the date specificity is not as important because when I get that bill, I pay it in its entirety and the department then submits a plan to pay it back.

Those are the claims that you reviewed to the escrow fund.

These cannot be done within the normal claim cycle.

Typically, we've talked about potentially getting the due date change to it.

Can't do it until the next month.

So, and I am talking with the, the issuing bank about possibly waiving any potential fees and interest rate increases given the nature of what we do.

I have not received an answer to either of those requests, so we're trying to, but if you do have some, the health department sends me at least one manual request to wait for utilities.

A lot of times our vendors will work with us and expand the net due date terms. Some of the utilities absolutely will not, and there will be an immediate late charge. So those are the situations that we're talking about if there's no other way.

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.

it can be done, yeah, correct, all right, all good, all righty, let's go to 9.2, which is the results of a particular claim, so let me read it, so it's for $17,620.44, 4 cents on the one, and then we got the other one for $11,209.36.

Sumo.

Okay.

Anybody second?

Okay.

Any other?

Sure.

I'll second.

Oh, yeah.

Oh, there?

I did.

All right.

Any other comments, conversation?

Okay.

All those in favor say aye.

Aye.

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.

So, in your fashion, it's the old one, or the one we're currently operating on here, I should say.

and then the administrator handed this out, this is the current salary survey thing.

I believe we have to have these approved in June, or before June?

June is the latest.

June is the latest.

So, I guess we need to start thinking about...

It's 180 days before they're sworn into office.

Yeah, okay. Yep. So that would be in June, basically. So we're sworn in, I'm sorry, December 1st.

So six months from that. Okay.

Okay, the May board meeting. Okay, the May board meeting. So I think where we go from here, we kind of kind of think about where we want to go with this next I don't know if there's a kind of resolution or contract or whatever here.

So I think it's something figured out here in May or before May here.

So we got this month and next month.

So this last, this report, look at the old report.

What are the, without me doing the math, what are the percentages?

Three.

Three percent, okay, thank you.

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 I think they're basically the same position. So, about that. And also, as we come up on the budget, we got to think about, there'll be other things probably popping up with other salaries and what those increases may or may not be.

increases may or may not be, we make sure we don't bury the budget before we get started off, so I know Tim was talking about before and we 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 We'll have all kinds of fun when the budget starts at the end of the year.

Quick question.

Yes, sir.

The current salaries are the $68,000 and $69,000.

Is that what we're opposed to in positions?

I don't have it.

I don't get it.

So we're not going to take any action tonight, but something we got to figure out.

Now, what we're going to do here, like next month, okay, we got next month, we got next month, thanks so much, okay.

Okay. Any other discussion on that?

Okay.

John?

Good, John.

How about 10.0? Got anything on that?

Yes.

Yeah, so moved.

Adjournment.

Second.

And second. All right. All those in favor say aye.

Aye.

Thanks everybody.

Thank you.