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Board schedules special meeting after debate over circuit clerk fund transfers and audit timing
Summary
Board members pressed county staff on delayed transfers from circuit clerk special-revenue funds into the general fund, raised audit-timing concerns and secured signatures for a special meeting on Feb. 25 at 5:30 p.m. to consider budget amendments tied to fiscal 2024.
Champaign County board members spent an extended portion of the Feb. 20 meeting debating delayed interfund transfers tied to the circuit clerk's office, potential effects on the county audit and whether to accelerate budget amendments to record revenue in fiscal year 2024.
Members said several quarterly transfers that were expected to move revenue from circuit-clerk special-revenue funds into the general fund had not been completed as planned. Former Finance Chair Stephanie Furtado and acting vice chair JJ told the board the missing transfers had created confusion and risked distorting fiscal-year results. “If the money had been transferred all along as it was agreed upon, we would have had a better ability to address the mechanisms by which to address the surplus,” Furtado said.
Travis (county staff) told the board the transfers had originally been assigned to the auditor’s office but staffing changes and internal confusion disrupted the schedule. At a later point Michelle (county staff) said the auditor had been an obstacle in earlier efforts to complete the transfers. Board members and staff described roughly $250,000 still outstanding that county budget staff expected could be resolved but would likely be processed in fiscal 2025 if not moved quickly.
Board members pushed for an immediate remedy. Several asked the executive’s office and budget staff to prepare budget amendments and interfund transfers. Board member John Farney formally requested a special meeting; Farney’s written request that circulated in the meeting called for a special board meeting on Tuesday, Feb. 25 at 5:30 p.m. to consider one or more budget amendments from the circuit clerk’s office to close out fiscal 2024. The request was signed by sufficient members to schedule the special meeting.
Board members also discussed the audit timeline. County staff reported the reconciliations and monthly close work are behind schedule but that a temporary hire is working to complete 2024 monthly reconciliations; staff said completing reconciliations is a prerequisite for a timely audit. County staff said the reconciliations are likely to be complete by May, and that the board could choose to hire an external auditor if it wanted to accelerate the audit process.
Why it matters: Accurate year-end transfers and reconciliations directly affect the audited financial statements and the board’s ability to assess fund balances and make appropriation decisions. Delays can force revenue into the next fiscal year, complicating budget planning and public transparency.
Next steps: The board called a special meeting for Feb. 25 at 05:30 PM in Brookens (location to be confirmed) to consider budget amendments from the circuit clerk’s office. Budget and executive staff were directed to prepare necessary BUAs and interfund transfer paperwork for board consideration.
