Judge: County board not limited to three budget "buckets"; finance chair urges faster bill processing

A DuPage County Circuit Court ruling rejecting a narrow reading of the county code was read into the record at the County Board meeting on Aug. 26, 2025, and county finance leaders used the moment to press for faster invoice processing and fuller budget submissions from the county clerk’s office. The ruling, read by Assistant State’s Attorney Lisa Smith, said the county board “is not limited to appropriating funds to 3 categories of equipment, materials, and services.”

The judge’s opinion addressed competing interpretations of the county code and Attorney General guidance and concluded that the clerk’s selective reading “renders other statutes at best unintelligible,” according to the excerpt read into the record. The opinion also found that the county’s internal requirement that elected officials complete line-item transfers “does not alter the duties or powers of the clerk’s office that are imposed by law.”

Why it matters: The ruling bears directly on a procedural dispute between the county’s finance committee and the elected county clerk, which the finance chair said has slowed bill processing and risks violations of the Illinois Prompt Payment Act. Member Garcia, who led the finance update, told the board that the clerk submitted a partial budget outside of the county’s required OpenGov workflow and without account numbers, supporting documentation or line-item revenue and expense detail. Garcia said the finance committee invited Clerk Kaczmarek or a representative to present but received no one.

At the meeting Garcia described operational consequences: “There are at least 28 bills that are waiting to be approved or are gone through the county clerk’s office,” and noted invoices sometimes sit a month or more before they are entered into the county finance system. Garcia said one example showed an invoice received on June 1 that wasn’t entered until July 11, creating a lag that may trigger prompt-payment penalties and stress relations with county vendors.

Assistant State’s Attorney Lisa Smith read portions of the court opinion into the record to clarify press reports and statements attributed to the clerk’s office. The reading emphasized that opinion letters from the Illinois Attorney General are nonbinding and that the court’s analysis aligned with a 04/10/2023 Attorney General letter in rejecting the clerk’s narrow statutory interpretation.

Discussion versus direction versus decision: The board did not take new formal action to alter the clerk’s submission. Finance members said they will proceed under the direction of Chair Deborah Conroy and the finance team to formulate an appropriate budget for those accounting units lacking sufficient information. No vote on a budget change was recorded at this meeting; the court ruling was relayed to inform ongoing interoffice work.

What the board asked for next: Garcia urged that invoices be entered and bills processed promptly so vendors are paid and elections and county operations are not jeopardized. The board discussed outstanding budget transfers and asked staff to continue working to clear the backlog. Clerk Kaczmarek’s office did not provide the requested in-person presentation at the finance meeting, as noted during the session.

Authorities and documents: The board referenced the county code (local ordinance language), a 04/10/2023 Attorney General opinion letter discussed in the opinion, and a Circuit Court ruling by Judge Chapman (excerpt read into the record). The transcript did not provide a formal citation or date for the court filing other than the judge’s quotations read by counsel.

Context and next steps: Finance committee members signaled they will continue to develop a compliant budget submission for the board and urged the clerk’s office to follow the county’s documented budget process so invoices and payments can proceed on schedule. No new statutory interpretation or legislative change was enacted at this meeting.