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Kirkland board tables IMRF-related resolutions until clerk can attend
Summary
Three resolutions (2026-01, 2026-02, 2026-03) intended to clarify IMRF earnings treatment for stipends and other allowances were discussed and tabled until Village Clerk Leslie Scidmore can be present to address audit recommendations from IMRF.
President Block explained that Village Clerk Leslie Scidmore worked with the Illinois Municipal Retirement Fund (IMRF) on an audit and that IMRF recommended several resolutions if employees are receiving stipends. The board reviewed three separate resolutions — Resolution 2026-01 (include compensation paid under an IRC Section 125 plan as IMRF earnings), Resolution 2026-02 (include cash payments in lieu of or related to health insurance as IMRF earnings), and Resolution 2026-03 (include taxable allowances as IMRF earnings enterable) — and agreed to table all three until the clerk is present at the next meeting.
Block noted the audit otherwise showed the village was in good standing and that the resolutions were procedural steps to ensure full compliance if certain payroll practices exist. Trustees voted to delay action so the clerk could provide details about who, if anyone, currently receives such payments and how they are recorded in payroll.
