Audit and Finance Committee Meetings on July 14

Audit Committee 
July 14, 2026

Audits Reveal Errors Resulting in Changing Procedures

• The Commissioners reviewed the reports of two external auditors.   RSM audited the County’s financial reporting and systems for 2025, and Washington, Pittman, & McKeever audited reporting on Federal grants for 2025. The reports were received and filed. (26-1592, 26-1593, 26-1595, 26-1596, 26-1663)
• RSM found a number of accounting errors such as wrong classification or late reporting.  All the errors were corrected and the responsible units revised their procedures, such as creating check lists for posting entries.
• RSM also audited the documentation on the property tax system conversion. While user acceptance testing appeared to complete all testing of functions, documentation of those tests was not complete. They also found that there was not separation of duties for programmers on the project. A person who programmed a change also uploaded it to the system. This should be done by two separate people. The system administration does not allow for separating such functions in a user id, so it will have to be managed by supervisors. This finding will stay open until the next audit meeting to ensure new procedures are in place.
• Washington, Pittman & McKeever found errors in reporting on Federal Awards, such as insufficient documentation and late reporting.  The responsible units have revised their procedures.  

Observer:  Kathi Graffam


Finance Committee
July 14, 2026
After Much Discussion, Committee Approves Contract for Meal Supplier for the Jail

A one-year extension of the contract for food service for the County Jail was approved after Commissioners raised concerns about the quality of the food being provided.  (Item 26-1196)

• The contract is for $73 M, $17 M over the current contract, for supplying 3 meals/day for those in the Sheriff’s custody, which incudes 9 divisions in the Jail and court locations.  The meals can accommodate 23 different special diets, including those based on religion, dietary preferences, and medical needs.  The budgeted amount is for 6,300 persons/day.  As of July 13, there were 5,992 in the Jail.
• Comm. Stamps said that she was not pleased with what she saw being served.  In response to her questions, she was told that for those on the standard diet, fresh fruit is included once a week, though vegetables are served every day at dinner.  
• Comm. McCaskill wanted to know how much of the $17 M increase in the contract was for improvements to the food vs. an increase in the jail population vs. inflation.  She was told that a breakdown on the increase would be provided, but in response to a prior question, the $17 M increase was attributed to rising costs of food and general inflation, as well as an increase in the jail population, rather than any change in the food to be provided.
• Comm. Trevor did a quick calculation to determine that the costs per person was $7/day and questioned whether that was adequate to feed the population.
• The Commissioners were told that all menus are approved by an Illinois-registered dietician and are consistent with national dietary standards.  

Xochitl Flores, Chief of the Bureau of Economic Development, presented a preview of the Stout Evaluation of Cook County’s Early Resolution Program for Housing and Debt, covering the period from January 2022 thru April 2026. A final report will be issued shortly.  (item 26-1562)

• Under this program, legal aid is provided to residents facing eviction, foreclosure, consumer debt, and tax deed issues, along with some wrap-around services in some cases.  Non-legal services include re-housing, employment, household budgeting, and public benefits.
• 98% of those served were satisfied or very satisfied.
• For every $1 spent, there was a return calculated as being $3.41 to $4.25 in decrease use of safety net services.  
• Comm. Anaya said that this is one of the top programs the County provides.

The Committee approved

• Two items to provide $15 M for residents harmed by the 2025 rain storms and $1.5 M to administer that program.  (Items 26-1732 and 26-1733).  Qualifying homeowners can get up to $2,000.  This program was set up because the Federal Emergency Management Agency denied federal disaster aid without explanation.
• $4.1 M from the General Fund for Suburban organizations to provide services for survivors of gun violence.  (26-0722) Separately, another $962,977 for wrap-around services for the survivors of gun violence.

Observer:  Priscilla Mims