Cook County Board of Commissioners Finance Committee
2025 Budget Hearings 
October 30, 2024

Cook County Assessor: Fritz Kaegi
           2025 Proposed Budget: $40,320,626
           2025 Proposed FTEs:  306
 This office assesses the value of all residential and commercial properties in Cook County and administers Appeals and Certificates of Error in accordance with the Illinois Constitution.

Highlights of 2024 presented to the Board include: 

• In FY  2024 the City of Chicago was reassessed which includes 52% of the total PINs in Cook County
• Redesigned annual Reassessment Notice mailed to homeowners using plain language techniques and graphics to explain what the notice means. New hires in civic engagement and Spanish speaking liaison augment outreach to property owners.
• All assessments and appeals completed on schedule ensuring that second installment tax bills were issued in a timely manner to homeowners.

Proposed 2025 budget 

• The increase over 2024 is $3,832,040.  Much of this ($2,913,215) is for 10 additional FTEs in valuations, field inspections and permits supporting the 2025 North Triennial Reassessment in northern Cook County.
• Commissioner Trevor raised concerns about the quality of data used by the Assessor and whether it was equitable and fair.  Kaegi responded that enhanced staffing and technology used for modeling data and satellite mapping of properties by neighborhoods was developed for Cook County so that comparable parcels were used for assessments.  Median sales ratio to assessed value was 97% for 2024 (target 95%-105%)
• Commissioners Anaya and Britton questioned whether the property tax appeals process was inequitable because of the complexity, requirement for navigating the Assessor’s website and language barriers.  Kaegi responded that multilingual video presentations on filing an appeal and interpreting their property tax bill are on the website.  His department is working on better software for accessing assessment & reassessment information online for the public. 
• Kaegi said he was trying to implement a “circuit breaker” limiting the % increase of assessment for subsequent assessment periods which some other States/Counties have.

Cook County Clerk:  Cedric Giles
           2025 Proposed Budget: $73,440,806
           2025 Proposed FTE:  349

This office provides services for purchase and maintenance of vital records, recording of land records, collection of delinquent taxes, governing elections and recording County Board proceedings.

Highlights of 2024 presented to the Board include:

• The March 2024 Presidential Primary Election was a success and Early Voting in person and by mail  and preparation for the November 5, 2024 Presidential Election are being executed smoothly.
• Implementation of an upgraded electronic poll book system for checking in voters at polling places and early voting centers.  Computer software upgrades allow Voter signature update if it has changed since original voter registration and is available in real time at all polling sites.
• Online access to Cook County land maps was made available
• Pilot program in partnership with Palatine Township and Vital Records offers online and in-person ordering and issue of Vital Records at local Townships (implementation 2025) (birth, death, marriage certificates)

Proposed 2025 budget

• Total budget decrease $3,331,669 from 2024 represents lower resources required in non-federal election years.  FTEs remain unchanged from 2024
• 346,000 suburban Cook County residents have already voted early/mail in ballot
• Commissioner Kevin Morrison asked how Early Voting dates were determined. Clerk Giles and Deputy Clerk of Elections explained that it was determined by the functional status of the voting equipment to ensure that it was reliable for voting before setting firm dates for the public.
• Commissioner Anaya asked how virtual marriage licenses (available in Cook County) verified the identities of the parties.  Clerk Giles said a virtual video interview meeting with Clerk’s staff and the involved parties was required for verification.

Clerk of the Circuit Court: Honorable Iris Martinez
            2025 Proposed Budget: $140,282,020
            2025 Proposed FTEs:  1,422

This office’s primary function is to attend court sessions and maintain all records of the court.  It serves as the administrative arm of the Court and is responsible for all financial duties relating to the court system which includes collecting fines, restitution, child support and fees as well as disbursing funds to appropriate designated entities. 

Highlights of 2024 presented to the Board include:

• Domestic Violence Center launched, providing a safe place for families experiencing domestic violence and connecting with advocates.  Commissioner Anaya and Daley commended these activities
• All operational areas of Clerk of Circuit Court’s Office reengineered and consolidated with cross-training of staff improving customer service

Proposed 2025 budget:

• Increase over 2024 budget is $4,754,706 attributable to several factors including computer and data processing supplies $1,411,352: maintenance & subscription services: $2,475,119 and planned overtime compensation $1,500,000.  Clerk Martinez said this overtime was required due to retirements and turnover vacancies which were covered by the remaining employees.
• FTEs decreased by 6.
• Circuit Court filed a projected 750,000 cases in 2024 vs 578,092 actual cases in 2023
• Commissioner Daley asked for clarification on the newly introduced “continuance code”.  Judges are supposed to enter this code on cases that are delayed.  The clerk of Circuit Court and staff reported that only 16% of judges are entering the code correctly to be entered in the tabulation.

Office of the Independent Inspector General (OIG):  Tirrell Paxton
        2025 Proposed Budget:  $2,812,173
        2025 Proposed FTEs:   20

This office is to detect and deter corruption, fraud, waste, mismanagement, unlawful political discrimination and other misconduct in the operation of Cook County Government, the Forest Preserves of Cook County and the Metropolitan Water Reclamation District of Greater Chicago.

Highlights of 2024 presented to the Board include:

• Projected 850 new complaints.  91-95% of the Independent Inspector General’s recommendations for remedial action over the last two years have been adopted by the agencies to which they were made
• Survey of 7 Inspector General’s offices in Chicago area revealed that Cook County OIG ranked 2nd to lowest in funding as a % of the total budget for the entity.
• OIG Intergovernmental Agreement with the MWRD which is very advantageous for MWRD is being reconsidered for modification or non-renewal by OIG.

Proposed 2025 Budget:

• Increase over 2024 is $355,837 primarily for employee salary and benefits to attract and retain highly qualified staff and fill 5 existing vacancies.  An additional one FTE (administrative assistant) is requested.
• Commissioner Anaya asked how long each case is worked on?  Inspector General said months  to one year.

Observer:  Susan Kern, MD

Cook County Board of Commissioners - Finance Committee
2025 Proposed Budget Review Meetings - Day #2
Oct 29, 2024  

Cook County Treasurer  -  Maria Pappas
       2025 Propose Budget      $17,708,355
       2025 Proposed FTE’s        78

• The staff is currently down to 66 but the Treasurer is initiating an AI group and plans to hire people for that unit.
• The purpose of the AI group will be to analyze the data available in the systems to provide useful information to Commissioners, other elected officials, and residents.
• The Treasurer’s office already provides detailed reports to the Commissioners on residences in their district, including if exemptions have been taken, and appeals. She had distributed the report to all the Commissioners.    
• The Treasurer’s website is used extensively by residents. It has multiple languages.  There were 6 million visits in 2024.  She offered to have a class for the Commissioners’ staff on how to use the website so they can help their constituents.
• The office works with radio programs, community groups, and churches to reach out to the public and explain exemptions and help residents claim overpayments.
• The Treasurer is very critical of the Tyler-led computer system for the property tax function and the staff that the company is providing to the County.   She Is very concerned that once the system is finally in operation, the tax bills will be incorrect.
• Most of the discussion of the Commissioners was about the failure of the Tyler system to meet deadlines, cost overruns, and the capability of the staff they provide to the County.   Apparently, the original contract gives the County little leverage over the company and it limits the County’s ability to sue Tyler.
• Commissioner Degnan asked about “zombie” properties that don’t pay any tax at all.  The Treasurers’ office is doing a study on those properties as well as TIFs and will give a report to the Commissioners.
• Commissioner Britton commented on the number of appeals in his district and reflected on the inequity for residents who don’t have the resources to appeal.
• The Treasurer presented a detailed power point presentation that can be viewed in the “Meeting Details” section for the Legistar entry for this meeting: Treasurer Meeting

Cook County Sheriff    - Tom Dart
         2025 Propose Budget      $755,404,421
         2025 Proposed FTE’s        5,702

• Commissioner Daley started the meeting by addressing the possibility that electronic monitoring (EM) would be transferred from the Sheriff’s office to the Chief Judge.   The meetings of the two offices plus the President’s office and Justice Adviosry Council just started a couple months ago and there have been no definite decisions. The Commissioners would be part of the decision. A lot of the discussion between Sheriff Dart and the Commissioners during this budget meeting still dealt with it.
• Sheriff Dart stated that his office got responsibility for EM when there was a consent decree to reduce the population of the jail. Then low- level crime and non-violent offenders were put in the program.  Over-crowding at the jail is no longer the reason for EM; instead, judges are the ones who determine who should be placed on EM among those awaiting trial. The Sheriff said that the process has become more difficult because those accused of violent crimes are now in the program.  Currently 100 are accused of murder. The Safe-T Act required that all participants be given two periods of movement per week outside of the home. 
• Commissioner Gainer stated that the transparent reporting the Sheriff does on the program will need to continue if it is moved to the Chief Judge.   The Sheriff’s report is online.
• Commissioner Aguilar said that in some cases the Sheriff deputies have been able to prevent a problem with someone on EM because of the deputy’s experience.   If it is under the Judge, a warrant will have to be issued after the problem occurs.
• There is a significant problem with staffing in the Sheriff’s office.  30% of new employees leave in the first year, 75 % leave in 5 years. The Sheriff does not anticipate any layoffs if the EM is moved.   He will use those people to fill openings.   All employees start in Corrections and then can move to other divisions. Workers in EM get specialty payments for the more technical work. 
• Some of the Commissioners questioned the high amount of overtime. Part of the problem with staffing is that the union agreement allows the worker to bid on a specific division or building. So, the administration can’t move someone from one building to another building if there are absences.   That results in the overtime.
• Sheriff Dart pointed out that there is an increase in his budget for technology.   They are looking at better systems to help monitor inmates.
• Commissioner Morrison said that another issue with the openings is that the suburban and City police are asking for more back up.
• Commissioner Degnen asked about reports that there are not enough deputies in the courtrooms.   Sheriff Dart responded that some judges wanted deputies in a courtroom even when there are no proceedings.   There used to be two deputies assigned to each courtroom no matter what the activity.   Now the deputies are assigned as needed.     If there is a highly visible trial, more than one deputy may be assigned.
• Commissioner Lowry discussed all the services the Sheriff offers to inmates as well as people leaving the jail—drug and mental health counseling, job search, and even housing.

Observer:  Kathi Graffam


Office of the Chief Judge:  Judge Tim Evans

    2025 Proposed Budget:  $361,458,924
    2025 Proposed FTEs:  3,089.5
This Office in in charge of Cook County Judges, Court System, and the Juvenile Temporary Detention Center (JTDC).
Highlights of Judge Evans’ presentation:

• successes this past year include opening Sauk Village Restorative Justice Court and in the process of expanding to 3 more locations—Cicero, Hazelcrest, and NW Suburbs.
• has hired 175 people mostly through job fairs
• is in the process of “reimagining” the youth detention center (JTDC); this partly involves moving the female detainees to Soros Center and being more aware of gay and transgender detainees and their needs.
• after a pilot program showed a need, is moving forward with a 24/7 domestic violence court to be open for orders of protection at any hour. Staffing and budget needs to be determined.
• zoom courts as a hybrid format are here to stay and each of 400 judges has a Zoom license to hold these hearings by Zoom.  Interpreters are needed and sometimes don’t show up as per union allowance (last minute call-in)
• Judge Evans is against taking over the entire Electronic Monitoring (EM) system at the county.  He wants the Sheriff to continue his part of EM as he says the 2 systems are completely different and his staff is not able to take this on. The Sheriff wants out of the EM programs, has issues with the SAFE-T Act regarding EM and is not listed as an agency charged with monitoring EM. (See Sheriff presentation from earlier in the day)

The main topics of discussion were EM and the JTDC—hours of questions, clarifications, explanation of plans and new directions.

• Comm. Gainer stressed that a plan needs to be developed regarding which office(s) take over EM, or if it stays split between the Sheriff and Judge offices.  The Justice Advisory Council (JAC) should be involved with this decision.  The Sheriff has legitimate concerns, the SAFE-T Act needs revision to deal with this problem (Evans), there is currently no one in charge of this undertaking.  Gainer requested monthly updates on EM consolidation or other plans regarding this issue.
• the JTDC is being “reimagined.”  Average length of stay for detainees is 30 days; many leave after 72 hours.  There has been about a 10% increase in detainees in all areas:  murder, carjacking, unlawful use of weapon, attempted murder, etc.  JTDC director Dixon’s staff and others have been looking into “Best Practices” regarding juvenile defendants and plans to incorporate these practices within the JTDC in the future.  The steering group for this meets frequently but there are issues with data collection and accuracy (IT issues) and required quarterly reports on the JTDC are lacking.
• Comm. Stamps concerned with detainees finishing education while held (GED).
• Comm. Degnan very concerned with overtime and Family Medical Leave Auth. (FMLA) abuses at the JTDC.

Cook County Land Bank:  Director Jessica Caffrey

    2025 Proposed Budget:  $4,115,698
    2025 Proposed FTEs:  19

Highlights of Presentation:

• this department has been in effect 11 years.  Created as a solution to foreclosures.  In 2010 most vacant properties were due to foreclosures during the financial crisis; now it is the opposite—most vacant properties are due to unpaid property taxes.  
• Goal is to acquire vacant, delinquent-on-taxes property to stabilize neighborhoods.  The selected properties are sold to developers—both large and small—to rehab and then sell to owners (80%) or landlords for renters.  Over the years, 2000 properties have been returned to the tax rolls and a large economic impact occurs for every investment ($10 impact for $1 invested).
• Land Bank is concentrating in disinvested areas and works with the Treasurer to acquire scavenger sale-type properties.  These 2 entities are working together on a new process that will be more efficient.  Comm. Gainer (an early advocate of this department) is pleased with the Director and the results.

Capital Budget: Chief Financial Officer Tonya Anthony, Transportation & Highways Director Jennifer Killen, Chief Information Officer Tom Lynch, & Assets Bureau Chief Elizabeth Granato
        2025 Proposed Budget: $653.4 million
​             $250 million for Capital Improvement Program for County facilities
             $222.9 million for Transportation & Highways Program for County-maintained roads,               bridges and highways
            $180.5 million for Capital Equipment Program for County Depts.

This Office under the President manages projects, facilities, transportation and durable items that should last over 5 years.  The budget is roughly 

• 20% capital projects (major renovations at Stroger Hospital; renewables and solar, reducing energy use; completely renovating the county offices at 69 W Washington St.).  
• 38% is transportation projects such as preservation, modernization and expansion of roads, sidewalks, paths, etc.  
• Another 38% of budget is  capital improvements such as the renovation of the Board Room. 

Highlights of the Presentation:

• 5 EV charging stations have been installed with a goal of 35 EV stations, some for county vehicle use only.
• the County has an upgraded AA bond rating this year, which reduces costs of financing capital projects.
• there will be WI-FI upgrades and ADA enhancements especially in the courts, and Assessors office.
• Comm. Lowry asked about the status of Provident during the Capital Budget:  during 2025, there is going to be an assessment of all the CCH properties, including Provident.  So nothing specific planned for Provident this year.
• The new Board Room on the 5th floor likely will not be ready until sometime in March, and then it could take 4 to 8 weeks for testing out all the equipment.  So that would seem that May might be the first time it is used.  There will be 138 seats for the public + 30 seat for staff + 12 seats on the dais. All ADA compliant.

Observer:  Karin Hribar

Finance Committee of the Cook County Board
2025 Proposed Budget Review Meetings
​October 28, 2024 - Part #1

Bureau of Finance - Tanya Anthony - CFO, Kanoko Ishida Musselwhite - Budget Director, Dean Constantinou - Deputy CFO
    2025 Proposed Budget for the Bureau 
        General Funds                     $ 37,529,080
        Special Purpose Funds     $499,036,034
        Restricted  Funds                $       100,000
        Total                                        $536,665,114
    2025 Proposed FTEs - 306

Overview of the Proposed Executive Budget 

• County is fiscally strong, Reserves will be maintained, Credit Ratings are good
• $9.9B budget proposed - an increase of 6.8% from last year with $9.24 in the Operating Budget
• Proposed 23,308 FTEs -  Decrease of 56 FTEs - no layoffs - elimination of empty positions
• The budget is now balanced with an increase in projected revenues of $182M and a decrease in expenses of $145M from the proposed preliminary budget
• General Fund is $2.19B
• Health Enterprise Fund (HEF) is 53% of the budget at $5.15B - an increase of 20.9% from last year - CountyCare provides 63% of the revenue for the HEF and enrollment in CountyCare is now fairly stable - 73% of expenses of HEF are contractual costs
• Special Purpose Funds - there are now 40 funds - new ones established within last year are Opioid Remediation Fund - Infrastructure and Equipment Fund - includes funds for installation of solar panels on county buildings  - Disaster Response and Emergency Fund - added an additional $50M to the $50M remaining for a total of $100M in fund
• Equity Fund - $40M for the 3rd installment to the fund
• Long Term fiscal Planning - expect Revenues to increase by 2.3% and expenses to grow by 2.7% so projecting deficits by 2027 - so Fund Balance provides insurance as well as looking for new sources of revenue
• Pension Fund allocation is $573M as County continues to pay down their liabilities over 30 years - until 2047
• ARPA Updates - County Received $1B that needs to be obligated by the end of the year - 80% dedicated to Community Programs (73 programs funded) and 20% for Operating Expenses - Of the Community Programs 84% is obligated and 42% has been expended - for Operating Costs 84% obligated and 78% expended - Now in the process of obligating remaining funds and determining which programs will be continued beyond use of ARPA funding

Questions/Comments from Commissioners - there were many - key topics raised

• Will any debt be refinanced? - largely locked in for this year but will reevaluate over next few quarters in particular with new issuance next August
• Solar Panels - Will they generate revenue for the County? $15M investment to install with a life span of 20 years expected to generate savings and anticipate that credits from the Federal Government will cover at least 50% of installation cost
• Revenue Sources - How does a health fund surplus relate to the overall budget? Are the Special Purpose Funds adequately funded? The process for identifying new revenue sources starts with the Revenue Forecasting Group then the Executive Committee and then to the board. If commissioners have suggestions they should submit them to the Finance Bureau to ensure they are allowable.
• Overtime - The projections have overall been accurate. Is there a better way to reflect short staffing than amount of overtime paid? Public Safety has the most OT with the Sheriff paying about $65M. OT is included in the budgets for the departments. 
• Investments should be moved away from those in fossil fuels.
• Asked if all of ARPA funds will be obligated by the end of the year and the answer was yes. 
• Grants Management - large increase in the amount of grant funds coming into the County. By the end of next year there will be 10-12 staff dedicated to managing grants throughout the County offices.
• Requested more transparency in the collection of delinquent taxes and in the TIF funds received from the City of Chicago. 
• Reserve Funds - Policy is that the fund is based on maintaining the amount to cover between 2 months (floor) and 3 months (ceiling) of expenses

Presentation and Questions lasted 1 hour and 40 minutes. 

Offices Under the President - Presentation by Lanetta Haynes Turner, Chief of Staff for Pres. Preckwinkel and Bureau/Department Heads available to answer questions
Includes following: Bureau of Asset Management, Bureau of Human Resources, Bureau of Economic Development, Bureau of Administration, Bureau of Technology, Bureau of Finance, Department of Human Rights, Department of Administrative Hearings, Auditor, Offices of the President, Justice Advisory Council

    2025 Proposed Budget (General Funds Only) -  $221M
    2025 Proposed FTEs - 1619

Overview: 

• Proposed budget of $221M in the General Fund across all offices under the President. An increase of $9.9M from last year - or 5%. 
• Personnel is 84% of the budget. Proposed FTEs is 1619 an increase of 8 FTEs. There are 294 vacancies or 18% at the present time but that is a decrease from a 24% vacancy rate at the start of the year. HR continues to make efforts to increase hiring.
• Initiatives and Projects highlighted that are part of the proposed budget:
  • AI - a $4M pilot project to see how AI can be used in the County
  • The Office of Contract Compliance and the Procurement Office are consolidating with the expectation that this will make for a better and faster process.
  • A Grants Office is being formed that is part of the grants infrastructure optimization and result in better oversight of grants. 
  • As part of investment in employees money is allocated to cover the cost of copays for mental health counseling for all employees. 
  • 211 Services are being enhanced in collaboration with the City of Chicago and the United Way. 
  • Environmental Sustainability Initiatives that will move the County towards their goal of 100% renewable energy by 2030.
  • Performance Management Strategy that will align departments with the overall County goals and enhance the use of Data for a wholistic approach across the County.

Commissioner Questions/Responses: 

• Several focused on concerns with job vacancies throughout the County and how HR intends to fill the positions. Also questions on the use of contractual services and how they are used. Is there a way of determining if use of contract employees would be more cost effective than continued efforts to fill vacant positions - and how this relates to overtime costs. 
• Grant oversight was another area of concern. Since the amount of grant funding is considerably increased there is concern about oversight and will this be what the new Grants Office will be doing. The JAC was asked if they have adequate staff to oversee the nearly 200 grants they are administering. They have 9 people doing compliance. 
• The Bureau of Human Resources is reorganizing and moving 2 Departments into the Bureau with a reduction of 6 FTEs. 
• Audit Office has the highest vacancy rate in the County with a 62% of positions vacant. 2 positions that were established to monitor ARPA funds were never able to be filled and have been eliminated. At the present time there are 4 Field auditors with one dedicated to the Forest Preserve District. 
• Several questions about 211 system - how is outreach to the County being done so that constituents are aware of what the system is about? Are services really available if someone calls that number?
• Questions about the development of guidelines for the use of AI. Who is doing this and will the Federal Guidelines be utilized?
• Several questions about the process for determining the continuation of ARPA projects. What is the timeline for making the determination and when in the process will the Commissioners get their say?
• Consolidation of the Electronic Monitoring Programs of the Sheriff and the Chief Judge was raised. It was indicated that the JAC has been charged with facilitating the efforts to consolidate the 2 programs.
• Availability of a data base of those properties that receive tax incentives was raised but apparently there is none and it was noted that followup on those that are granted is generally left to the municipalities that submit the requests. 
• Most questions during this session dealt with the different programs run by the Bureaus and Departments under the President - but most questions did not deal with the actual budget numbers.

Presentation and Questions lasted 3 hours. 

Observer - Cynthia Schilsky

October 28, 2024 (Part #2)
​Board of Review, Veterans Assistance Commission, and Office of the Public Administrator

Board of Review (BoR):  Commissioners Samantha Steele (chair), George As. Cardenas, and Larry R. Rogers. Jr.
     2025 Proposed Budget:  $21,295,644
    2025 Proposed FTEs:    167

This office considers appeals of property tax assessments determined by the Assessor.  The office also is responsible for defending final assessments appealed to the Illinois Property Tax Appeals Board (PTAB)

Highlights of 2024 presented by the Board include

• 2nd installment property tax bills going out on time for first time in several years (thanking the staff which made this happen)
• Completion of the interface between the BoR computer system and that of the Assessor (which was also a big part of getting the tax bills out on time)
• Adding Taleo system (used by most of the rest of the County) for use in hiring.
• For the 2023 property taxes paid in 2024, there were 246,774 appeals of assessments to the BoR, with 43.9% being granted a lower assessment

Proposed 2025 budget

• The increase over 2024 is $1,083,270.  Comm. Rogers said that most of this due to cost-of-living increases for employees, but also includes an additional $250.000 for overtime for a proposed total of $1,250,000
• BoR presented a chart showing the differences in overtime among the 3 Commissioners’ staffs, with District 1 (Comm. Cardenas) having over $450,000 thus far for 2024, District 2 (Comm. Steele) having about $350,000, and District 3 (Comm. Rogers) having somewhat less than $200,000.  Comm. Cardenas said that his staff took the first pass at reviewing appeals, which is why he had the largest overtime;  Comm. Rogers said that he had the most experienced staff which likely resulted in less overtime.
• Comm. Gainer asked whether there is any thought to using some “contract services” (such as retired BoR employees) during some periods to reduce the overtime, stressing that may be better than risking losing employees who burn out or otherwise don’t want the overtime.
• Comm. Gainer also asked whether Artificial Intelligence (AI) might be useful, suggesting that the BoR consider hiring a consultant to see how AI could be used and how some of the work could be off-loaded.
• There is no proposed change in FTEs from 2024

One change coming in 2025 is that part of the workforce is being unionized for the first time and labor negotiations are underway.  It is unclear how this might impact the budget in the future.  Comm. Britton and Aguillar both commented on the apparent tensions among the Commissioners.

Veterans Assistance Commission:  Elizabeth Soto
    2025 Proposed Budget:  $2,749,020
    2025 Proposed FTEs:           14

This office is to provide immediate financial aid and other services to veterans, partnering with other community organizations and local government agencies.  The Budget Book states that for most of the year, there were only 3 full-time employees, though the current approved FTE is 11.  Currently, the office is located in the basement of the Juvenile Temporary Detention Center.

Proposed 2025 budget:

• 3 more FTEs to be added and a total budget increase of $749,021.
• Expect to fill the open positions for 2024 plus these additional.
• The 3 new FTEs to be Veteran Service Officers, covering different areas of the County (North and Northwest, Chicago, and South and Southwest)

Speakers

• While the public hearing has already been held on the budget, leave was granted to hear from many veterans representing different posts throughout the County
• Many urged that more money be allocated and more employees be hired and more offices be added to provide more assistance.
• The Commissioners were surprised to learn that the initial ask from the Commission was for there to be a Veteran Service Officer hired for each Commissioner’s office.  This is a brand new position and the decision was to start with the 3 proposed.

Office of the Public Administrator:  Louis G. Apostol
    2025 Proposed Budget:  $1,889,599
    2025 Proposed FTEs:    15

This office administers estates (including any real property) of deceased County residents where there is no will or the executor is unable to administer until the estates can be disbursed to lawful inheritors.  

• Any such estate must be worth at least $10,000.
• The office produces more revenues for the County than its total budget.  Fees for administration are on a sliding scale based on the value of the estate, with lower fees for larger estates since the amount of work is generally the same no matter what the value of the estate is.
• Comm. Stamps wanted to know if the office administers more estates from disadvantaged areas, which Mr. Apostol did not know, though he stressed that the deceased were from all areas of the County.

Observer:  Priscilla Mims

Cook County Board Finance Committee Mid-Year Budget Hearings
​July 30, 2024

9:30 am Cook County Treasurer - Maria Pappas and staff
Highlights:

• 70% of all tax bills have been paid as of today with a due date of Aug. 1
• Each cycle about 200,000 pins are not paid on time
• Overall there is a 98% collection rate countywide 
• There are those pins that are chronically delinquent - many are vacant land - an example was given that Ford Heights has 1400 pins that have not paid in 30 years
• The tax system needs to be changed and she has a Policy Group that is working with Springfield to see what changes can be made.
• Her office has done several studies that can be accessed on their website that are about the problems with the present tax structure. She encouraged everyone to read her studies.
• Many taxpayers do not understand the system or the exemptions. She has a Refund Project that will refund about 10,000 individuals this year. 
• Interest on late payments has been reduced from 18% to 9% (she took credit for this) and now has implemented a payment plan process for those who cannot pay all at once. 
• The office does outreach to all communities and has information available in a multitude of languages. 
• At the tax sale approximately 54,000 pins are offered and about 7,000 are actually sold. Most of those will end up being redeemed. 
• Setting up an AI unit that she hopes will be used to analyze date. Needs to assemble a team that will be able to mine the data

10am Cook County Sheriff - Tom Dart and staff
Highlights:

• Slowed civilian hiring to make budget
• Taking away more guns from those with revoked FOID cards.
• Doesn’t like to ticket for vehicle equipment problems. Likes to work with owners to repair the vehicles instead.
• 80% of inmates in some type of program. EX. Dog training program helps with aggression control. Agribusiness program for learning about a business. 
• Comm. Britton asked about dealing with Mental Health (MH) issues. Sheriff stated that about 40% of inmates have MH issues. Cermak deals with those who have severe issues but they didn’t have the capacity to deal with everyone so he started his own program. Talked about a possible day program at the Boot Camp for those with low level MH issues but concerns with funding and not sure if this is continuing. 
• Comm. Britton also asked about why with the jail population down there has not been a reduction in the budget for salaries - fewer personnel needed. Sheriff stated that they are still short staffed (240 positions open) and the reason the budget is not down is because of the salary increases approved by the CC Board.
• Comm. Anaya asked about licensure of those on staff working with the MI and about insurance coverage for services rendered. Sheriff stated that staff was in appropriate roles and that while services may be covered by Medicaid the sheriff does not have the ability to bill. All billing is done by Cermak. 
• Anaya also asked about Electronic Monitoring. Sheriff state that there are about 1400 now on his EM program. The number has been slowing decreasing. Any violations due to a change in the law now go to a judge who makes a determination but the judges “do not violate very many”. 
• Comm. Quezada had questions about the Co-Responder model for MH calls and questioned the Sheriff’s Treatment Response Teams (TRT) for MH calls. The Sheriff stated that getting trained professionals to respond to calls with officers proved to be too expensive so their teams use tablets that can connect someone in crisis to a MH professional. The program has resulted in a decrease in calls from some households. The sheriff also said he is tired of hearing about programs that are all talk and no action - he wants to get the right people to the door and thinks they are doing that pretty well.
• Quezada also asked about the number of inmates housed elsewhere and the cost to the county. The Sheriff stated that there are 27 inmates in other jails right now - not for capacity reasons but for safety reasons - and there is about $500,000 budget for that with about $200,000 spent to date. 
• Comm. Stamps raised the concern that the facility is not conducive to rehab for young people and wanted to know if they do research on best practices and how do they track success. Sheriff Dart said he is always looking for new ideas and success is measured by the number that do not return and the number that continue after release with the services they get connected with while in his custody. She also suggested that he consider an apprentice program with Chicago Public Schools to encourage employment at the Jail and that could help with the employment situation. Dart liked that idea. 
• There were more questions about billing for services, MH treatment for jail personnel as well as for the inmates, technology updates and the new helicopter. Sheriff said he would provide metrics on the helicopter use and the ongoing cost of housing and maintaining the helicopter. 

12:17pm Cook County Clerk - Cedric Giles and staff
Highlights:

• Now have a GPS tracking system for all election equipment in November
• New voter check-in system for November that will allow voters to update their signatures
• Sample ballots will be posted on their website
• The Recording Division has a new cashier system and they are in the process of digitalizing all records from 1871-1974.
• Commissioners were excited about the Pilot Program of partnering with the township offices for access to records of the Clerks office. Trial is running in Palatine and it may expand although no plans as of now. Also questions about using the City-Key card as an ID which at present is not okay. 

1:09 Cook County Health - Pamela Cassara, CFO, and staff
Highlights:

• CCH is presently in a favorable financial position
• 25% of the ARPA funds that CCH were allocated have been distributed and are on track to have all the funds allocated by the end of the year
• Comm. Trevor asked if CCH had the capacity to take on new patients with the present staffing shortages. Hiring is a top priority with nursing at the top of the list.
• Reproductive Health Issues - At Stroger the nursery is being removed so that they can increase capacity since newborns are now in the rooms with their moms and the nursery is no longer needed. 
• Migrant Health Services - fluctuating need as the numbers change. Can ramp up rapidly if necessary. Are providing health assessments and immunizations. 
• New outpatient facility will be opening in Bronzeville that will include Behavioral Health services.
• Comm. Stamps asked about the marketing of CCH services so that the communities know about where clinics are and what services are available. Stated that some facilities need to be upgraded (Austin Clinic). Also asked about relationship with nursing programs and asked why there was not a “direct hire” program with local high schools and colleges. CCH indicated that there is is a strong connection with the Malcolm X College nursing program. 
• Touted “My Birthday Health Program” that promotes early detection screenings for prostate and breast cancer.

3:31pm - Board of Review - Commissioners Steele, Rogers, and Cardenas
Highlights:

• 2023 Tax bills went out on time this year
• IT has been upgraded and a patch to the mainframe is no longer needed.
• Processed 246,000 appeals (some include multiple pin numbers) with a 46.9% decrease in their assessment.
• 45,000 PTAB cases covered
• Have open positions and recruiting is a challenge - hiring process is a long process.
• Comm. Cardenas emphasized that the mission of Board of Review is to correct assessments - focus primarily on residential properties - not their fault that taxes are increasing.
• Comm. Degnan wanted to know about having separate budgets for each of the Commissioners office which led to confusing discussion of how the BOR allocates their finances and other resources. Per the Budget Director in 2025 budgets will be separated for non-personnel budgets. 
• Comm. Anaya asked about the outreach process to let people know that there is an appeal process and how to do it. BOR says they are doing outreach and asked the CC Commissioners to help with the outreach. 
• Dispute over the assessing, appeal and tax process is ongoing and not new. President’s office is doing a study to determine the best process according to Comm. Steele. 
• A lot of concern expressed over the amount of OT and what that does relate to. Is it the type of work or the number of appeals or something else. Comm. Britton said they need to know so that they can allocate resources appropriately. 
• Comm. Britton also wants to know why there is such a discrepancy in the number of appeals that come from various areas in Cook County - stated that he sees this as an equity issue. Further expressed desire that all involved (Assessor, BOR, and anyone else necessary) get together and work out all these data, communication, equipment etc. issues that seem to be causing a lot of contention. 
• Comm. Kevin Morrison reviewed all BOR minutes for past few years and asked that the BOR commissioners figure out how to get along. 
• There is now a process for pre-filing an appeal so appeals can now be filed anytime and anywhere in Cook County. Comm. Stamps asked for clarification and how this is being communicated to the residents of Cook County. BOR says they don’t have a communications budget so the efforts are minimal.
• Comm. Rogers says there have to be concerted efforts to get the numbers right in the beginning so there is less need to appeal. Comm. Steele said the appeal rate in Cook County is 33%.

Observer: Cynthia Schilsky

Cook County Board Finance Committee Mid-Year Budget Hearing
July 29, 2024

Bureau of Finance Overview

• A bond ratings upgrade for the County was announced for the third time in 3 years. 
• Total FY 2024 budget is $9.26 B. 
• The FY 2024 the General Fund is expected to end the year with a $142M net favorable variance.
• For the preliminary look for FY 2025, the projected budget gap is currently $218M.  That gap will be eliminated by the time the President submits the proposed Executive Budget in October. 
• For the Health Enterprise Fund, a $224.6M positive variance at the end of this fiscal year is expected due to higher County Care enrollment membership, patient fees, improved collection strategies and increased patient volume. Patient fee revenue increased by $22M due to increased Medicare reimbursement rates and improved follow-up on payment rejections. The 2025 budget  forecast is balanced. Membership in CountyCare is expected to stabilize.
• Cook County Deputy Chief Financial Officer  Dean Constantinou noted a $1.18M increase in sales tax revenue (1.8%). Rising interest rates allows investment income to be 20% above expected and are projected to stabilize for 2025.  After 2025, expenses are expected to grow higher than revenues. In response to a question about mitigating the results of investments that are variable, Constantinou stated that they do revenue forecasting and look for alternative investment revenue, and that it would make sense to look at less sensitive investments.
• Cook County received $1B in community outreach and recovery funds from the federal ARPA. CFO Tanya Anthony reported 74% have been obligated to date with 34% of those expended. Anthony stated they are working  to ensure all monies are obligated by the end of the year which is the federal deadline.. Anthony also stated they have capacity to make changes if plans are not working.  If deadlines or benchmarks for obligations are not being met, the County contacts programs to determine what is to happen, what contingency plans exist, and what controls already have been approved to put more money if need is indicated. In response to a question from Com. Anaya, CFO Anthony stated they feel comfortable with the support received from the hired consultant to help administer the ARPA grants.
• Anthony provided a review of the AARPA Fiscal Sustainability Framework to continue projects into the future; its components are policy alignment, fiscal sustainability (long term), program evaluations, and community engagement.  A sustainability model has been developed to continue funding selected programs after 2026 when the ARPA monies run out. Com Lowry asked how funding would be secured for programs. Part of the answer is that grant optimization research is being done. It is expected that some projects will be absorbed into the County budget. The County has already begun putting excess dollars from prior years into a special fund to help continue some projects.Com. Daley stated several times that Commissioners need to remember funding requests will be coming to them in the future. In response to a question about what proposed programs could not be funded, CFO Anthony stated the focus is on what can be sustained, proceeding with that.

Lynetta Haynes Turner, Office of President, Chief of Staff 

• Haynes-Turner stated FY 2024 continues the road to economic recovery, the budget has a manageable deficit, and was done without increasing residential property taxes.
• The challenge for the Bureau of Human Resources to fill vacancies continues and is reflective of the situation nationwide, but there is progress with filling openings in Cook County. 
• She stated $382M in medical debt was eliminated, impacting 220,000 Cook County residents in County Care. She also stated a centralized data system was being developed for property tax information to be shared across all county agencies; it is on track for all participating offices to be off the main frame and on this system by end of 2024. Regarding questions on property taxes, Turner stated Commissioners were welcome to ask many stakeholders to help address the many issues around them.  Com Daley stated leaders in Springfield must come together on this. 

Commissioners Question for Offices of the President

• A frequent question from various Commissioners concerned the hiring process—how many vacancies were there, how long is the hiring cycle.   The departments and Offices reported that their vacancies have reduced over the year.
• Commissioner Degnen recommended that the Office of Innovation hire at least 3 trained Industrial Engineers to address process improvement.  She believes their specific training would be helpful. The department use to have 3 and now only has 1.   Lynetta Haynes Turner said that the departments keep many metrics that they don’t report to the dashboard.  
• Commissioner Degnen asked the Bureau of Technology what the status was for the Tyler installation.   They are behind.  They hoped to be testing end to end but are still testing in each department separately.  They still hope to test end to end by the end of this fiscal year.   The testing does not include BOR.   They will continue to use an interface.
• Commissioner Gainer asked the Finance bureau to put together a dashboard that would consolidate revenue and expenses, that would be helpful to the Commissioners to know the financial status of the County.
• Commissioner Lowry addressed the continuation of some ARPA projects such as Guaranteed Income which he sees as being very beneficial.   The University of Chicago is conducting a study of that program to   track its benefits.
• Commissioner Gordon asked how is the Finance office monitoring “non-profit gang banging”-when groups get money but then don’t provide any accounting of their efforts. There are  grant monitoring teams.  The Office also tries  to have all the grantees work together in a community and hold each other accountable.   
• Comm. Gordon also questioned the Transportation Department about the large deficit the regions public transit agencies have.  Sis Killian said that President Preckwinkle believes an integrated system would be best and they are looking at various coordination options.
• Commissioner Quezada asked the Technology Department how they are preparing for AI.  There are working groups addressing how it can be used in operations and how private data can be protected.

Office of the Public Administration

• No discussion

Cook County Assessor
     The conversation focused on how property taxes could be reduced in Cook County and what help could be given home owners.  Assessor Kaegi’s office is providing information to various agencies and groups and to individual residents about the eligibility for various exemptions and how to apply. His office sends a list to Commissioners of people in their district that are eligible for exemptions but have not applied.   He is working with the State to make the senior freeze auto renew.   He cautioned that the expansion of exemptions pushes the tax burden onto other residents.
He has three proposals to help people pay their   property tax.  All require action by the State Legislature.

1. Illinois should fund again the  Circuit Breaker program. It would provide grants to eligible seniors and persons with disabilities to help them reduce the costs of property taxes, license plate renewals and rides on public transit.  The State stopped funding the program in 2013.
2. The State should streamline the process for the homeowner exemption.
3. TIF regulations should be changed to allow TIF excess funds to go to home owners for tax relief.

Commissioner Degnen said Cook County should be looking at ways to decrease expenses in general and decrease the dependency on property taxes to fund government.
Commissioner Quezada said that a third party should be hired to examine who is accurate in their valuations—the Assessor or the Board of Review. Mr. Kaegi said that such a contract is currently going through the procurement process.  It would hire the International Association of Assessment Officers to evaluate the last 4 years.

Land Bank Authority

• The Commissioners were complementary of the Office.   It has  brought in 500 developers to build in underserved areas.

Clerk of the Circuit Court

• Commissioner Aguilar asked about the complaints that there are not enough court clerks and that impedes trials.   The Clerk has instituted new personnel policies that collapse titles and cross train clerks so that they can service different courts.  They also have improved hiring and have 530 court clerks for 357 court rooms.

Observers - Carolyn Cosentino and Kathi Graffam

Special Cook County Board and Finance Committee Meetings
November 16, 2023

Completing a process that began this summer, the Cook County Board unanimously passed a budget for fiscal year 2024 totaling $9.26 B on November 16, 2023.  This budget contains no increases in taxes or fees.  It does continue to utilize ARPA funds of about $264.3M, mainly for special programs, as opposed to ongoing operations.  However, as part of this budget, the County has also begun setting aside some funds for future use to continue those ARPA programs that are deemed most beneficial beyond 2026, when no further ARPA funds may be spent.  See the Observer Reports on the Budget meetings that were held on October 24 thru 26 that are posted on this web site for more information about the initial proposed budget. The 2024 fiscal year begins December 1, 2023.

Amendments to the Original Budget Proposal
The $9.26 B budget passed reflects an increase of $126 M over the initial budget proposed by President Preckwinkle in October as a result of 7 of the 22 amendments approved at the Finance Committee meeting:

• $100 M comes from allocating more of the excess in the Fund Balance at the end of FY2022 for a new Disaster Response and Recovery Special Purpose Fund that was approved at the Special Board meeting immediately prior.  Monies from this fund may only be used after a Disaster declaration at the County, State, or Federal levels.  (23-5710)  
• Pursuant to Budget Amendments #6, 7, and 8, $70 M of the total $100 M for this new Fund is allocated for new arrival health care costs which are over and above the $24 M already in the budget; $20 M is allocated for Suburban local governments’ costs in dealing with disasters, including support for new arrivals; and $10 M is allocated for disaster response and recovery due to events in FY2024.  These amendments drew the most discussion, with Commissioner Gainer asking questions as to how and who would determine when funds were to be expended, particularly with regard to funds to local governments.  The Director of Emergency Management and Regional Security and the Chief Financial Officer, in consultation with the President, will be making the determination. Quarterly reports will be provided to the Board on any such expenditures.
• Other additions to the budget are $17.5 M for capital expenditures (Amend. #5); $5.2 M from Special Purpose Fund Balances to increase expenditures from those funds in 2024 (Amend. # 2); $2.6 M in additional grant monies were identified (Amend. #4); and $818,918 from collections of special assessments on property taxes for C-PACE, which allows property owners to finance the cost of energy or other eligible improvements up front, with payback through a special assessment on their property taxes (Amend. #13).

In addition to these Amendments which increased the overall budget, other amendments moved dollars around from original line items.  Those amendments include;

• Adding a Manager of Purchasing & Operations and 3 administrative assistant positions (one for each Commissioner) to the Board of Review.  (Amend. #15)
• Adding a Special Assistant for Legal Affairs under the Office of the Secretary to provide legal assistance to the Cook County Commissioners.  (Amend. # 17)
• Increasing funding by about $1 M for Doula/Social Support Services in Cook County Health to improve maternal morbidity/mortality rates for women. (Amend. #19).  Several people spoke and submitted public comments in support.
• Adding dentistry positions for the Oral Health Program under Cook County Health that visits the clinics.  (Amend. #20)
• Funding the new ARPA program for the Food for Medicine initiative that was approved at the prior day’s Health & Hospitals Committee meeting.  (Item 23-5723 and Amend. #18)
• Adding $900,000 to the Veterans Assistance Commission. (Amend. # 9)

Public Speakers at the beginning of the Special Board Meeting included

• Sarah Wetmore, Acting President of the Civic Federation, said it supports the budget, but expressed the following concerns:  (1) the General Fund’s increasing reliance on sales tax revenues; (2) the County’s staffing shortages which result in higher costs for contractual services; (3) the need for a unified property tax office; (4) the high costs associated with unincorporated areas within the County; (5) the need for Cook County Health to increase transparency by reflecting the full County monetary support (such as for pensions) in its budget.
• Appleseed expressed concern over the continued use of electronic monitoring, which Appleseed equated as almost as problematic as incarceration in jail.  Appleseed reminded the Commissioners of Appleseed’s report earlier this year which contained a number of recommendations that have thus far not been implemented.
• Two speakers also spoke against increasing the Sheriff’s budget to provide mental health services, arguing those should be provided under other auspices.  As one speaker put it, you shouldn’t have to go to jail to receive such services.
• Another speaker spoke against the Board of Review budget.

Observer:  Priscilla Mims