Committee probes grant tracking, audit recommendations and possible finance director role

LaSalle County committee members raised questions on March 3, 2025 about how the county tracks grant revenue, whether previously budgeted positions created or sustained by grants are documented, and whether audit findings require a new finance director position.

Several members said grant administration is currently decentralized across departments and asked who reviews whether awarded grant funds replaced previously budgeted expenditures. One member said that grants are tracked by department and by the auditor’s office but that review of whether budgeted dollars were freed or reallocated is not centralized. A committee member suggested adding language to county policy that would document that a grant-funded position will end if the grant is not renewed.

Members also discussed audit recommendations related to separation of duties in the county’s insurance trust and finance operations. The committee said auditors had raised concerns in the last audit and asked staff to review what has been corrected and what remains outstanding. Committee members said they will meet with the outside auditor and that a meeting to outline duties for a potential finance director was scheduled with Stephanie and Melissa and other staff.

The committee discussed American Rescue Plan (ARP)–funded positions and capital purchases, noting that equipment bought with federal relief would be placed on county inventory and that personnel added with one-time ARP money could create ongoing budget liabilities if retained after the funds expire. Several members urged documentation in resolutions or employment agreements to make clear whether a position is temporary and dependent on grant funding.

No formal decision was made at the meeting to create a finance director position; members said they would continue conversations with the auditor and legal staff and that the board would be involved in later steps.