With work on the county’s 2015 budget set to begin within the next couple months, the Cook County commissioners spent a lot of time at their June 17, 2014 meeting discussing proposed changes in the process.
Auditor-Treasurer Braidy Powers presented information he compiled at the board’s request regarding the establishment of a budget committee. He explained that such a committee can be set up under the county board’s authority, and it is advisory in nature – it has no authority to independently adopt policies or ratify finance decisions. The purpose of the committee is to develop, monitor and insure that there is a coordinated process for development of the budget; issue guidance to department heads; identify and review non-mandated budget requests and priorities; communicate recommendations and findings to the county board; and consider finance needs and budget issues as they arise throughout the year (outside of the regular budget planning cycle).
Although there was consensus among the commissioners that such a board should be established, there was quite a bit of discussion about the committee’s make-up. Powers said membership is usually comprised of two county board representatives, the county auditor and administrator; other ad hoc members may be appointed and serve at the discretion of the county board. County Administrator Jay Kieft said it is typical to have the auditor and county administrator on budget committees along with select county board members, and sometimes the one or two department heads with the biggest budgets.
Powers said he would like to see the committee set up as soon as possible, and urged the board to take action in time for the impending start of the budget talks and work sessions this summer. Commissioner Garry Gamble observed that there is “an awful lot to sort through” as the budget takes shape, and therefore such a committee is a good idea. But he said only those commissioners not competing for their seats should be considered for appointment.
Commissioner Sue Hakes, who will not seek re-election when her term expires at the end of the year, said she supports and likes the idea of a budget committee. In fact, Hakes said it was long overdue. However, she said the board ought to maximize the resources it has and not discount anybody just because they’re running for re-election or leaving the board. “We’re not lame ducks,” she said.
Hakes commented that Commissioner Bruce Martinson (who is running for re-election this fall) should be considered due to his experience on the board and knowledge of the intricacies of the budget process. Hakes also recommended that Commissioner Heidi Doo-Kirk be the second board representative because of her expertise with finances. “She’s a numbers person,” said Hakes.
Doo-Kirk said she’d serve on the budget committee, and agreed with Hakes that it would function better with a new commissioner and one who has been through the budget process before, someone who could offer guidance to the others regardless of whether he is up for re-election or ready to retire.
The board then voted to go ahead with establishment of the committee and appointed Doo-Kirk and Martinson as the board’s representatives.
Audits a prerequisite for nonprofits?
Later in the meeting, Gamble presented a draft of a guide he wrote to be used as a resource by nonprofit organizations seeking county funds. Specifically, the guide addresses the need for requesting organizations to have an audit, and sets a benchmark of $50,000. Hakes noted that such a policy was set last year, but said she sees no need to ask for a more comprehensive internal audit, and called such a requirement “more government bureaucracy.” Most of the nonprofits are audited anyway, she said, and Doo- Kirk recalled that only about three of the 20 requesting organizations last year didn’t have an audit.
Commissioner Jan Hall cautioned that if the board requires an audit for those asking for $50,000 or more, the policy needs to be clear. “What type of audit?” she asked. Some audits cost $1,800, while other more detailed types of audits cost up to $6,000. Those asking for county funds need to be told what is expected before they come in with their presentations, said Hall.
But Gamble persisted in his belief that there needs to be a better system of accountability and evaluation of how receiving organizations spend the money. He recommended that audits need to be all-encompassing, and thus external single audits, which cost about $6,000, should be asked for to ensure compliance.
Following a lengthy debate, Auditor Powers was asked to look into the necessity of implementing the new policy and exactly what should be required, and report back next week. “We need to get word out to people impacted by this as soon as possible,” said Hakes.
Leave a Reply