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Lee County finance report: year‑end surplus, ARPA year‑end report highlighted, IMRF wage calculation change proposed

Lee County Board · December 12, 2025
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Summary

Finance committee reported a small year‑end surplus, staff presented an ARPA year‑end report, and a resolution to change IMRF reportable wages (counting gross wages rather than wages net of health premiums) was previewed for the December agenda with an estimated budget impact.

The Lee County finance committee reported stronger‑than‑expected revenues at year end and presented staff work summarizing ARPA projects and spending. Finance chair Jim Schieline said the county finished the year about $1,800 in the black after planned transfers were smaller than budgeted.

"Sales tax is carrying us unbelievable," a committee member said, and staff noted a surprising increase in personal property replacement tax receipts in the most recent state report.

Officials highlighted an ARPA year‑end report prepared by Sarah and Patty that details projects and where ARPA dollars were spent; the committee encouraged board members to review the report in the shared resources folder and to consider formally closing out ARPA projects when appropriate.

The finance committee also previewed a resolution to change how IMRF (Illinois Municipal Retirement Fund) reportable wages are calculated so that wages would be reported on gross wages rather than gross minus employee health insurance premiums. The change would increase both employee and employer IMRF contributions; the committee estimated the impact at "roughly a little less than $3,000 a month," and said the change is already budgeted in the FY26 budget.

The board did not take a final vote on the IMRF resolution at the meeting; staff asked that the resolution be included on the next agenda for formal consideration.