Tuesday, May 21, 2019 at 5:30 P.M. Ogle County Boardroom - 3Rd Floor - Courthouse

This meeting will be taped Please turn off all electronic communication devices and place cell phones on vibrate

Ogle County Board Meeting Agenda Tuesday, May 21, 2019 at 5:30 p.m. Ogle County Boardroom - 3rd Floor - Courthouse

Call to Order: Roll Call: Invocation & Pledge of Allegiance: Fritz Presentation - Ogle County Drug Court - Judge Roe & State's Attorney Morrow Consent Agenda Items – by Roll Call Vote 1. Approval of April 16, 2019 Ogle County Board Meeting Minutes 2. Accept Monthly Reports – Treasurer, County Clerk & Recorder and Circuit Clerk 3. Appointments - 1. Board of Health - Carol Hoekstra - R-2019-0501 2. Board of Review - Paula Diehl - R-2019-0502 3. Board of Review - Galen Bennett - R-2019-0503 4. Zoning Board of Appeals - David Williams - R-2019-0504 5. Zoning Board of Appeals - Mark Hayes - R-2019-0505 4. Resignations - None 5. Vacancies - o Housing Authority Board - 1 Vacancy o Civic Center Authority Board - 6 Vacancies o Franklin Grove Fire Protection District -1 Vacancy Application and Resumé deadline – Friday, May 31, 2019, at 4:30 p.m. in the County Clerk’s Office located at 105 S. 5th St – Suite 104, Oregon, IL 6. Ogle County Claims – o Department Claims - April 2019 - $49,818.53 o County Board Payments – $105,730.80 o County Highway Fund – $387,804.84 7. Communications - o ComEd Vegetation Management H106 o 2019 Jail Inspection Reports o Sales Tax for February was $46,554.24 and $80,591.82 o Audit - 18 CYO Final Audit - Ogle County o Audit - 18 CYO Final Mgt Ltr - ILCS -& Ogle County o Audit - 18 CYO Final Single Audit - Ogle County

Zoning – #4-19SU - Williams - O-2019-0501 #4-19 SPECIAL USE ~ Michael & Camille Williams, 3532 S. Woodlawn Rd., Rochelle, IL for a Special Use to allow a Class I Boarding House in the AG-1 Agricultural District on property described as follows and owned by the petitioners: Part of G.L. 1 of the Northeast Quarter (NE1/4) Fractional Section 2; and part of the North Half (N1/2) of the Southeast Quarter (SE1/4) of Section 2 Township 40 North, Range 2 East of the 3rd P.M., Dement Township, Ogle County, IL, 16.64 acres, more or less - P.I.N.: 25-02-400-005 - Common Location: 3690 S. Woodlawn Rd. Zoning – #5-19SU - Stombaugh - O-2019-0502 #5-19 SPECIAL USE ~ Jason Stombaugh, 1450 N. IL Rte. 2, Oregon, IL for a Special Use in the B-1 Business District to allow a tavern/lounge on property described as follows and owned by the petitioners: Part of the Northwest Quarter (NW 1/4) of the Southeast Quarter (SE 1/4) of Section 33 Township 24 North, Range 10 East of the 4th P.M., Rockvale Township, Ogle County, IL, 1.26 acres, more or less - P.I.N.: 09-33-401-001 - Common Location: 1450 N. IL Rte. 2

Zoning – #2-19AM - Benesh - O-2019-0503 #2-19 AMENDMENT ~ Anthony S. Benesh, 3418 N. Vine Rd., Oregon, IL for an Amendment to the Zoning District to rezone from AG-1 Agricultural District to R-2 Single-Family Residence District on property described as follows, and owned by the petitioners: Part of the Northwest Quarter (NW 1/4) of the Southeast Quarter (SE1/4); and part of the Northeast Quarter (NE 1/4) of the Southeast Quarter (SE 1/4) of Section 10, T24N, R10 E of the 4th P.M., Rockvale Township, Ogle County IL, 10.0 acres, more or less - P.I.N.: Part of 09-10-401-001 - Common Location: 5258 N. River Rd.

Public Comment –

Reports and Recommendations of Committees –

 Finance & Insurance o Sheriff Fees Increase - R-2019-0506  HEW, Solid Waste & Veterans o Ogle County Health Department Fee Schedule - R-2019-0507  Judiciary & Circuit Clerk Committee o Circuit Clerk Fees - O-2019-0505  Long Range Planning: o Long Range Invoices -R-2019-0508 o Judicial Center Annex Capital Expense Bills - R-2019-0509 o Change Order Signing Procedure for Ogle County Judicial Center Annex - R-2019-0510 o Change Orders - R-2019-0511 o Project Update  States Attorney - Court Services - FOCUS House o Drug Awareness Month - R-2019-0512  Executive o Establishing Class H - Golf Course Liquor License Hours - O-2019-0504 o Approval of Administrative Assistant Job Description - R-2019-0513

Unfinished and New Business: Chairman Comments: Vice-Chairman Comments: Adjournment:

Motion to adjourn until Tuesday, June 18, 2019, at 5:30 p.m. Agenda will be posted at the following locations on Friday after 4:00 p.m.: 105 S. 5th Street, Oregon, IL www.oglecounty.org

The monthly meeting of the Ogle County ETSB was called to order on March 13, 2019 at 5:02pm by Chairman Rick Mott.

Members Present: T. Carls R. Mott D. Sawsville S. Sullivan S. Thomas C. Tveit M. Typer B. VanVickle

Members Absent: C. Clothier

Others Present: Eric Morrow, Ogle County States Attorney S. Beitel, 911 Coordinator

There was no public comment.

T. Carls motioned to approve the draft minutes of the February 13, 2019 meeting minutes. The motion was seconded by C. Tveit. The motion carried on a voice vote with no objections.

S. Beitel reported that the NINGA Integrator has a meeting with Comtech tomorrow on moving forward with the NINGA network. Comtech is very interested. We will receive an update next Tuesday on our weekly call and S. Beitel will report to the members after that call.

S. Beitel reported that April is 9-1-1 Public Education Month and Telecommunicator Week. Things have been ordered for the Telecommunicators from the board.

S. Beitel reported that we would be hosting a NENA Class called Tactical Dispatch and would like to have a couple members of the ERT team to attend so they can see what the dispatchers can offer during an incident. The class will be September 27, 2019 at the Sheriff’s Office Training classroom.

Chairman R. Mott reported on 9-1-1 Goes to Washington and their message this year was about securing federal grants for NG9-1-1. They encouraged the legislators to secure an infrastructure plan and then tack onto it grants for the systems.

Vice Chairman B. VanVickle spoke about a program called Flow MSP that can be utilized by Fire/EMS/Law enforcement to provide information to responding units with floor plans, access to camera’s such as in the schools, etc. This would be extremely beneficial for the responders and the dispatchers as they would not have to be looking these things up and providing locations, instructions etc, and the responding unit will have them at their fingertips. Sheriff VanVickle advised that there will be a meeting Friday with them and then he will be doing a presentation at the Fire Chief’s meeting. Afterwards if it appears that it can be beneficial, he may be coming to this board for some financial assistance.

M. Typer stated that there wasn’t much from the county board that would affect this board except that The Miller House in Rochelle will be back in working order which is a good thing. He also stated that the Safety Committee is trying to set up Active Shooter training for the courthouse employees.

S. Sullivan advised that Rochelle PSAP has hired two part time telecommunicators and they are in training right now.

Sheriff VanVickle advised that the generator for the tower has been ordered, however, the concrete pad can’t be put in until the frost is gone.

S. Sullivan motioned to pay the presented bills and B. VanVickle seconded the motion. The motion carried on a voice vote with no objections.

There was no other business.

A motion by T. Carls and seconded by C. Tveit to adjourn the meeting. The motion carried on a voice vote and the meeting was adjourned at 5:20 pm.

Respectfully submitted, Sandy Beitel, Secretary Ogle County ETSB

Re: Notification Required under 220 ILCS 5/8-505.1

To Whom It May Concern:

ComEd intends to perform vegetation management activities on distribution circuits in your area within the next few months. The vegetation management activities are a key component of ComEd’s maintenance program to ensure system electrical reliability, as vegetation contact with ComEd equipment is a leading cause of outages.

In accordance with applicable statutory requirements, ComEd is required to provide each affected municipality a map (see attached) or common addresses of the area affected by the vegetation management activities.

Please be aware that ComEd has notified any affected customers and property owners with (i) a statement of the vegetation management activities planned, (ii) the address of a website and a toll free telephone number at which a written disclosure of all dispute resolution opportunities and processes, rights, and remedies provided by the electric public utility may be obtained, (iii) a statement that the customer and the property owner may appeal the planned vegetation management activities through the electric public utility and the Illinois Commerce Commission, (iv) a toll-free telephone number through which communication may be had with a representative of the electric public utility regarding the vegetation management activities, and (v) the telephone number of the Consumer Affairs Officer of the Illinois Commerce Commission. The notice also stated that circuit maps or common addresses of the area to be affected by the vegetation management activities are on file with the local municipal or county office.

We recognize that our vegetation management activities sometimes create concern by your residents because trees near our electrical wires are significantly trimmed or sometimes require removal. Qualified line-clearance workers contracted by ComEd will be performing the tree pruning work. Supervisors and General Foremen will be in close contact with the crews, ensuring that the work is performed properly. Additionally, we are strong advocates of proactive efforts to ensure that only appropriate vegetation is planted near our facilities, and our easement and leases usually specify vegetation restrictions. Trees that grow greater than 20 feet, for example maple, elm, and blue spruce, should never be planted under or near distribution power lines. At full height, these trees could contact lines and cause a power outage or create a safety issue. On the other hand, trees and bushes that grow to heights less than 20 feet, for example dogwoods or crabapples, can often be planted near distribution power lines.

For more information about vegetation maintenance along power lines and ComEd’s “Right Tree, Right Place” program, please visit: http://www.ComEd.com/Trees

Please direct any resident with questions or concerns to contact us at 1 (800) Edison-1

Sincerely,

Katie Runyan Sr. Vegetation Management Project Manager Vegetation Management Department

See the attached map of the following circuit with upcoming vegetation activities: H106 ComEd Vegetation Management ¯ Scheduled Preventive Maintenance Circuits for Ogle County Legend

H106

Co Hwy 10

r e

e p o r t R d W Sterling Rd

County Line Rd Ogle County

SUnity Rd

SGlenn Rd

Pilgrim Rd W Pilgrim Rd W South County Line Rd

Lee County

SFreeport Rd

Co Hwy 37

Note: This information is proprietary and confidential. IMPORTANT Tree trimming scheduled in your area

Arborists performing vegetation management for ComEd will be working in your neighborhood within the next 3 months. This is a courtesy notification. No response is necessary.

© 2014 Commonwealth Edison Company Printed on 100% post consumer waste recycled paper. tree trimming to begin soon Trees and branches that interfere with power lines INDICIA can create safety hazards and cause power outages. P.O. Box 805379 Preventative tree maintenance helps avoid power Chicago, IL 60680-5379 outages. • Within the next 3 months we will trim trees, branches and vines that interfere or have the potential to interfere with power lines. • In some cases, tree removal may be required.The remaining tree stumps are treated with an approved herbicide to prevent future regrowth. Herbicide will be applied by state-licensed applicators. • All work is performed by trained, qualified arborists. For More Information Sample A. Sample Visit ComEd.com/Trees or call us at 800-Edison-1 (800-334-7661) 1234 Main Street para más informacíon Visite ComEd.com/Arboles o llámenos al 800-95-LUCES (800-955-8237) Apt. 123 Your Town, IL 12345-6789 If you have any questions regarding the tree trimming process, call 800-Edison-1 (800-334-7661) and ask to speak with a Vegetation Management representative, or visit our web site at ComEd.com/Trees. You may also request a written copy of the dispute resolution process. Property owners may appeal planned vegetation management activities through ComEd or the Illinois Commerce Commission. To contact a Consumer Affairs Officer of the Illinois Commerce Commission call 800-524-0795. Maps of the affected areas are on file at your local municipal or county office. VMPM0214

County Facilities Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairman Typer called the meeting to order at 1:00 p.m. Present: Fox, Kenney, Reising and Sulser. Others: Asp. Absent: Sheriff Brian VanVickle, Griffin and McLester.

2. Approval of Minutes – April 9, 2019: Motion by Kenney to approve the minutes as presented, 2nd by Fox. Motion carried.

3. Public Comment: None

4. Project Status Report: Sheriff VanVickle emailed an update on the projects. Discussion was held regarding the cleaning service at the EOC building. Typer will email VanVickle for clarification on the cleaning contract. Typer stated they need to add the Weld Park septic to the list of concerns; VanVickle is aware of the issue.  Communication Tower Extension (plan complete 6/19)  Courthouse Exterior Planters & Replacement of Red Sidewalk Inserts (started 6/2018 – to be completed 5/2019)  Focus House Electrical Outside Wiring (started 6/2018 – to be completed 5/2019)  Weld Park Trees (started 7/2018 – to be completed 5/2019)  Move Iron Mike (started 10/2018 – to be completed 6/2019)  Pines Road Annex Repair List (started 11/2018 – to be completed 1/2019)  Tuck Point Repair – 3rd Floor wall (started 1/2019 – to be completed 6/2019)  Judicial Center Lactation Room (start 2/2019 – to be completed 6/2019)  Focus House Sidewalks (start 4/2019 – to be completed 5/2019)  EOC Generator (start 4/2019 – to be completed 6/2019)  Accounting Code Tracking (start 3/2019 – to be completed 6/2019)  Weld Park Electric Upgrade (start 4/2019 – to be completed 6/2019)  Judicial Center Lighting – will replace as they fail (completed 5/2019)

5. LRP/IT Update: None

6. Old Business: None

7. New Business – Weld Park Road: None

8. Approval of Bills: Sulser has some questions on the bills. Motion by Sulser to table the bills until next month, 2nd by Kenney. Motion carried.

9. Closed Session: None

10. Adjournment: With no further business, Chairman Typer adjourned the meeting. Time: 1:20 p.m.

Respectfully submitted, Tiffany O’Brien County Facilities Committee May 14, 2019 1 ...

From: Brian VanVickle Sent: Wednesday, May 08, 2019 5:00 PM To: Marty Typer; Dean Fox; Donald Griffin; Skip Kenney; Todd Mclester; Wayne Reising; Jamey Sulser Cc: Danny White Subject: Bills and update

Aached are the bills that have been paid in May for your review only and the YTD B&G expenditures.

The following has occurred or will be occurring: 1. The Focus House wiring is currently scheduled between the contractor and RMU‐ no date was given 2. Bids should be returned by 05/15 to replace the red pads outside the Courthouse. The lowest bid will be excepted and work scheduled. 3. I have canceled the agreement with the cleaning provider at 510 Lincoln Hwy eﬀecve June 1st. This will be handled in house. 4. Tuck‐point was completed and guer was repaired by OCSO staﬀ.

Sheriff Brian E. VanVickle Ogle County Sheriff's Office 202 S. 1st St. Oregon, IL 61061 [email protected] 815-732-1101

1 of 1 5/17/2019, 10:03 AM County IT Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairwoman Whalen called the meeting to order at 10:00 a.m. Present: Heuer and Oltmanns. Others: IT Manager Larry Callant, Health Dept. Administrator Kyle Auman and Typer. Absent: Nordman and Youman.

2. Approval of Minutes – April 9, 2019: Motion by Heuer to approve the minutes as presented, 2nd by Whalen. Motion carried.

3. Approval of Bills: Callant went through the bills. Motion by Oltmanns to approve the bills totaling $683.66, 2nd by Heuer. Motion carried.

4. Public Comment: None

5. Department Report: Callant stated he has finished the RFP for the fiber project; it has been sent to State’s Attorney office for review.

6. Committee Updates  IT Service Request Software: Callant has not received any requests through email. He has utilized remote access a few times and it has worked out well.  Frontier Update: Callant stated 911 and some Sheriff’s office radios are still on Frontier. Focus House uses Frontier for the Miller House fire alarm system.  Health Dept. Update: Callant stated everything is running and has not heard any complaints from them. They are currently using an e-fax system, which is an email fax. Whalen asked about the cost; Auman stated the base is $20 a month then a fee per user.

7. New Business  Ogle County Interface & Protocol IT Guidelines: Draft was emailed; discussion was held. Whalen will make the discussed changes regarding the department listings. Oltmanns doesn’t like the verbiage of paragraph 2 under Ogle County IT Department Responsibilities. Whalen would like to add a brief definition of network and domain.  Multi Factor Authentication (MFA): None  Cybersecurity Online Training: None  Electronic Meeting Policy: Whalen stated the draft is for review. Oltmanns is supportive of the option but does not want to rush passing a policy. He believes it would be helpful to others as well.

8. Old Business  Fiber RFP: None  Future IT Funding: None

9. Closed Session: None

10. Adjournment: Motion by Heuer to adjourn, 2nd by Oltmanns. Motion carried. Time: 11:05 a.m.

Respectfully submitted, Tiffany O’Brien

County IT Committee May 14, 2019 1

OGLE COUNTY INFORMATION TECHNOLOGY (IT) DEPARTMENT INTERFACE AND PROTOCOL GUIDELINE

In effort to optimize Information Technology (IT) performance, management, resourcing and cost for Ogle County, this interface and protocol agreement defines the IT County governance, oversight, support, and performance responsibilities between the Ogle County IT Department and County Government Offices pertaining to all Information Technology support and conduct for the day to day and strategic IT needs for the County. This guideline ensures that all required protocols and governance are in place to adequate protect the Ogle County Domain and associated IT resources from misuse and protection against cybersecurity infiltration and attacks.

Implicit in the business support of Ogle County Government Offices the intent of the Ogle County IT Department is to support the needs of the various Ogle County Government Offices to include but not limited to:

 All Elected Offices, Governed by the voters, not the County Board o Circuit Clerk o Sheriff o County Clerk o Treasurer o State’s Attorney’s Office o Judicial Offices o Coroner’s Office

 All Appointment Offices, Appointed and Governed by the County Board o Assessment Office o Animal Control o Highway Department o Health and Welfare/Solid Waste o Planning and Zoning

 All Non County Governed Offices, no affiliation to County Board but using County IT resources o GIS o Ogle County Health Department

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o Regional Board of Education o FOCUS House o 911

 Using County owned fiber for only the internet connection. No County services provided. o

The following Digital Technology Software and Services (DTS&S) Products or conditions are also covered by this interface:

 New Procurement of IT Hardware and Networking Software  Development and Strategic Applications  Maintenance  Upgrades  Retirement of Computer Products—Hardware and Software associated with County Assets  Software, Enterprise Applications and Productivity Tools. o Access o Excel o PowerPoint o Word o Web Tools o Etc.

Ogle County IT Department Responsibilities

Collaborate jointly with Ogle County Offices in the identification of strategic Information Technology in support of major initiatives/projects to optimize conduct, efficiency, security and performance of Ogle County Offices.

Ensure that no Administrative rights shall be granted to any server on the Ogle County domain without the County IT Managers’ recommendation, approval of the IT Committee, and background check clearance.

Approves all County IT Hardware and Software requests and emergency needs related to and supporting county and offices related activities and any changes associated with these goals.

Identify and resolve all IT Hardware and Software conditions impacting performance for Ogle County Government offices.

Participate in industry IT forums and associated IT and Software user groups on behalf of Ogle County Government Offices.

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Provide needed oversight, management and governance for any Quality Assurance related activates related to the creation, acquisition, and the enhancement of computer software systems that support operational requirements for County.

Collaborate with Ogle County Offices to identify major initiatives and projects to optimize government offices efficiencies and day to day needs.

Approve and expeditiously resolve IT maintenance needs including procurement and sourcing of IT Hardware and Software related needs.

Ogle County IT Government Offices Responsibilities

Utilize County IT Department for all day to day and strategic IT Needs.

Collaborate jointly with Ogle County IT Department in the identification of strategic Information Technology in support of major initiatives/projects to optimize conduct, efficiency and performance of Ogle County Government Offices.

Ensure contractors provide proof of background checks for employees.

Oversee that any procurement of IT Software and Hardware needs are reviewed and approved by County IT Manager prior to purchase to ensure adequate integration and cybersecurity threat potentials are address.

Support all Server configuration and Licensing will be the responsibility of the County IT Department. (This prevents defaulting on licensing, patches, updates, and cybersecurity issues).

Understand that the County owns and is administrator of all servers and operating systems that access the Ogle County Domain and has the un-delegable responsibly to ensure adequate cybersecurity for entire County.

Local Computer Administrative Rights may be given to someone within a County Government Office only with the County IT Manager’s approval.

Administrative rights to any system that connects to the Ogle Domain must be requested in writing by Department Head, for approval to the IT Department Manager.

Protocol contact to ensure escalation of any performance issues when adverse performance is not addressed in a timely manner.

 IT Department Manager  IT Committee Member(s)  County Board Chair

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White Paper

Ogle County “DRAFT” Policy for Remote Attendance to County Board Committee and Special Meetings

(Skype/Tele/Video Conference)

Proposal to Executive Committee to review and edit the below draft Policy delineating process and governance rules for attending Ogle County Committee Meetings and other specialty focus meeting supporting County Business.

The Policy will not allow remote attendance to County Board Meetings.

The basis of the proposed remote meeting attendance policy is based on detail reviews of Illinois Statute and research on local government policies.

A brief summary of findings are listed below with supporting information included in attached Appendices.

 Illinois General Provisions (5 ILCS 120/) Open Meeting Act supports attendance of meeting by defining “meeting” as means of any gathering, whether in person or by video or audio conference, telephone call, electronic means (such as, without limitation, electronic mail, electronic chat, and chat instant messaging), or other means of contemporaneous interactive communication, of a majority of a quorum of the members of a public body held for the purpose of discussing public business. (Appendix A contain full listing of 5 ILCS 120)

 Illinois State Bar Association write up supporting bases for Illinois Local Government officials to attend meetings using electronic communication tools as noted in key examples listed below. (Appendix B provides more complete listing of article) o The seminal Illinois case found in a matter of first impression that "there is nothing within the Open Meetings Act which specifically prohibits conducting a meeting by telephone conference or requires members of a public body to be in each other's physical presence to establish a quorum." Freedom Oil Company v. the Illinois Pollution Control Board, 275 Ill.App.3d 508, 515, 655 N.E.2d 1184, 1189 (4th Dist. 1995). In Freedom Oil, the appellate court rejected Freedom's argument that a quorum needed to be physically present in the same room to constitute a meeting. o The participation of a Village trustee by telephone in the consideration of and voting on an annexation issue was not a violation of the Open Meetings Act.People ex rel Graf v. Village of Lake Bluff, 321 Ill.App.3d 897, 748 N.E.2d 801 (2nd Dist. 2001). The appellate court rejected plaintiffs' argument that the trustee's participation by telephone prevented his full participation in the meeting and prevented plaintiffs from fully expressing their views to the trustee. The appellate court found the Open Meetings Act did not confer upon plaintiffs the right to participate in the hearing. "Rather, the Act's purpose is satisfied so long as meetings are not conducted in secrecy." Graf, 321 Ill.App.3d at 907, 748 N.E.2d at 811. The appellate court also observed that even if the trustee's participation in the meeting and vote by telephone violated the Act, plaintiffs had failed to demonstrate why the extreme remedy of nullifying the Village Board's action was appropriate. Accordingly, the appellate court rejected plaintiffs' challenge based on a violation of the Open Meetings Act. Graf, 321 Ill.App.3d 908, 748 N.E.2d 811-12. 1 | P a g e

Based on the above Illinois laws and precedence and the available use of electronic technology media, it is clear there are some scenarios where physical attendance may not be possible that can be remedied by Ogle County establishing a teleconference/video conference polcy for its County Board Members.

The below is a draft policy for consideration to review and bring forward for consideration to entire Board.

DRAFT POLICY ON REMOTE MEETING ATTENDANCE

VIA TELECONFERENCE/SKYPE/VIDEO CONFERENE

Ogle County Board believes it is in the best interest of its residents and taxpayers that the fullest participation and attendance in all board meetings be achieved whenever possible; and

The use of electronic conferencing for meeting attendance and voting requirements, at least in some governmental meetings, is permissible so long as the meeting is conducted in accordance with the open meetings act; and

The open meetings act has been amended to allow attendance at public body meetings through audioconference, video-conference, or by any other electronic conferencing without physical attendance; and

The Board in all of its regular, special, and committee meetings complies and intends to comply with the provisions of the open meetings act.

The Ogle County Board, having considered the aforesaid matters, hereby adopts this policy to be used when needed, to make use of the capabilities for conferencing by electronic means or any other type of conferencing for its meetings as more specifically set out in this resolution, and to adopt, establish, and set forth the rules of the board applicable thereto:

1) All pertinent provisions of the open meetings act must be complied with, including specifically the proper notice of any regular or special meeting, the proper record keeping or minutes of each meeting, and the appropriate agenda preparation for each meeting, which in addition shall be posted along with the notice of the meeting; in particular, any use of closed sessions shall be in compliance with the provisions of the act.

2) That sufficient security and identification procedures be employed, either at the outset of any meeting or at any time during the meeting as appropriate, to ensure that any and all members attending for discussion or voting purposes are in fact an authorized member with the right to speak and vote.

3) Pursuant to the open meetings act, a quorum of members of the board must be physically present at the location of the meeting. Only additional members, i.e., those members not part of the required physically present quorum, may attend by video and/or audio conferencing or by other electronic means.

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4) All board members attending meetings by electronic conferencing shall be entitled to vote as if they were personally and physically present at the meeting site so long as a physical quorum is present, but their votes shall be recorded by the secretary as done by electronic attendance.

5) A board member who attends a meeting by video or audio conference must provide notice to the Committee Lead, Meeting Chair or other recording secretary or clerk of the board at least 24 hours prior to the meeting unless such advanced noticed is impracticable.

6) A board member may attend a meeting through electronic conferencing if his or her physical presence at the meeting is prevented due to (i) personal illness or disability; (ii) employment purposes or the business of the board; or (iii) a family or other emergency. a. This Policy is not meant to be abused and should be used sparingly with intended use to be no more than 3-4 times per year

7) As soon as it becomes apparent to the Committee Meeting Lead that a meeting will include electronic conferencing, all subsequent notices of the meeting shall indicate that one or more board members will or may be attending by electronic means. In the event that the notice of the meeting has already been disseminated and posted, a follow-up notice indicating the above shall be placed as soon as possible. In the event any news media have filed the annual request for notice of meetings, they shall receive an updated notice in the same manner as given to all members of the board.

8) The meeting minutes shall include, but need not be limited to; (i) the date, time, and place of the meeting; (ii) the members of the board who were either present or absent from the meeting and whether those members in attendance were physically present or present by audio conference, video conference, or by other electronic means; and (iii) a summary of discussion on all matters proposed, deliberated, or decided, and a record of any votes taken.

9) This policy shall not be construed to mean that conferencing by electronic means shall be regularly used or used at every meeting of the board but shall be used only as necessary to allow the participation of board members who are unable to attend in person due to such circumstances listed in provision 6 of this policy.

10) The location of the meeting included on the notice shall be equipped with a suitable transmission system (e.g. A speakerphone) in order that the public audience, the library members in attendance, and any staff will be able to hear any input, vote, or discussion of the conference and that the member attending by electronic means shall have a similar capability of hearing such input, vote, or discussion.

Passed by the Ogle County, Illinois, in public session assembled this ______day of ______, 20__.

County Board Chairman: ______

County Vice Chairman: ______

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Attachment A

Section from General Provisions (5ILCS 120/) Open Meetings Act

(5 ILCS 120/1) (from Ch. 102, par. 41) Sec. 1. Policy. It is the public policy of this State that public bodies exist to aid in the conduct of the people's business and that the people have a right to be informed as to the conduct of their business. In order that the people shall be informed, the General Assembly finds and declares that it is the intent of this Act to ensure that the actions of public bodies be taken openly and that their deliberations be conducted openly. The General Assembly further declares it to be the public policy of this State that its citizens shall be given advance notice of and the right to attend all meetings at which any business of a public body is discussed or acted upon in any way. Exceptions to the public's right to attend exist only in those limited circumstances where the General Assembly has specifically determined that the public interest would be clearly endangered or the personal privacy or guaranteed rights of individuals would be clearly in danger of unwarranted invasion. To implement this policy, the General Assembly declares: (1) it is the intent of this Act to protect the citizen's right to know; and

(2) the provisions for exceptions to the open meeting requirements shall be strictly construed against closed

meetings.

(Source: P.A. 88-621, eff. 1-1-95.)

(5 ILCS 120/1.01) (from Ch. 102, par. 41.01) Sec. 1.01. This Act shall be known and may be cited as the Open Meetings Act. (Source: P.A. 82-378.)

(5 ILCS 120/1.02) (from Ch. 102, par. 41.02) Sec. 1.02. For the purposes of this Act: "Meeting" means any gathering, whether in person or by video or audio conference, telephone call, electronic means (such as, without limitation, electronic mail, electronic chat, and instant messaging), or other means of contemporaneous interactive communication, of a majority of a quorum of the members of a public body held for the purpose of discussing public business or, for a 5-member public body, a quorum of the members of a public body held for the purpose of discussing public business. Accordingly, for a 5-member public body, 3 members of the body constitute a quorum and the affirmative vote of 3 members is necessary to adopt any motion, resolution, or ordinance, unless a greater number is otherwise required. "Public body" includes all legislative, executive, administrative or advisory bodies of the State, counties, townships, cities, villages, incorporated towns, school districts and all other municipal corporations, boards, bureaus, committees or commissions of this State, and any 4 | P a g e

subsidiary bodies of any of the foregoing including but not limited to committees and subcommittees which are supported in whole or in part by tax revenue, or which expend tax revenue, except the General Assembly and committees or commissions thereof. "Public body" includes tourism boards and convention or civic center boards located in counties that are contiguous to the Mississippi River with populations of more than 250,000 but less than 300,000. "Public body" includes the Health Facilities and Services Review Board. "Public body" does not include a child death review team or the Illinois Child Death Review Teams Executive Council established under the Child Death Review Team Act, an ethics commission acting under the State Officials and Employees Ethics Act, a regional youth advisory board or the Statewide Youth Advisory Board established under the Department of Children and Family Services Statewide Youth Advisory Board Act, or the Illinois Independent Tax Tribunal. (Source: P.A. 97-1129, eff. 8-28-12; 98-806, eff. 1-1-15.)

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Attachment B

ISBA Article on Meeting Attendance via Electronic Means

A. Electronic meetings It is the public policy of this State that public bodies exist to aid in the conduct of the people's business and that the people have a right to be informed as to the conduct of their business. In order that the people shall be informed, the General Assembly finds and declares that it is the intent of this Act to ensure that the actions of public bodies be taken openly and that their deliberations be conducted openly. Open Meetings Act, 5 ILCS 120/1.

Illinois law appears settled that members of public bodies and their committees and commissions may meet by electronic means. In 1982, the Illinois Attorney General issued an opinion that a telephone conference call was an appropriate manner for the Elections Board to conduct business (Opinion 82- 041 (1982)).

For the purposes of this Act:...."Public body" includes all legislative, executive, administrative or advisory bodies of the State, counties, townships, cities, villages, incorporated towns, school districts and all other municipal corporations, boards, bureaus, committees or commissions of this State, and any subsidiary bodies of any of the foregoing including but not limited to committees and subcommittees which are supported in whole or in part by tax revenue, or which expend tax revenue, except the General Assembly and committees or commissions thereof. Open Meetings Act, 5 ILCS 120/1.02.

The seminal Illinois case found in a matter of first impression that "there is nothing within the Open Meetings Act which specifically prohibits conducting a meeting by telephone conference or requires members of a public body to be in each other's physical presence to establish a quorum." Freedom Oil Company v. the Illinois Pollution Control Board, 275 Ill.App.3d 508, 515, 655 N.E.2d 1184, 1189 (4th Dist. 1995). In Freedom Oil, the appellate court rejected Freedom's argument that a quorum needed to be physically present in the same room to constitute a meeting.

For the purposes of this Act: "Meeting" means any gathering of a majority of a quorum of the members of a public body held for the purpose of discussing public business. Open Meetings Act, 5 ILCS 120/1.02.

The participation of a Village trustee by telephone in the consideration of and voting on an annexation issue was not a violation of the Open Meetings Act.People ex rel Graf v. Village of Lake Bluff, 321 Ill.App.3d 897, 748 N.E.2d 801 (2nd Dist. 2001). The appellate court rejected plaintiffs' argument that the trustee's participation by telephone prevented his full participation in the meeting and prevented 6 | P a g e plaintiffs from fully expressing their views to the trustee. The appellate court found the Open Meetings Act did not confer upon plaintiffs the right to participate in the hearing. "Rather, the Act's purpose is satisfied so long as meetings are not conducted in secrecy." Graf, 321 Ill.App.3d at 907, 748 N.E.2d at 811. The appellate court also observed that even if the trustee's participation in the meeting and vote by telephone violated the Act, plaintiffs had failed to demonstrate why the extreme remedy of nullifying the Village Board's action was appropriate. Accordingly, the appellate court rejected plaintiffs' challenge based on a violation of the Open Meetings Act. Graf, 321 Ill.App.3d 908, 748 N.E.2d 811-12.

B. A procedure for conducting telephonic meetings With Illinois law clear that members of public bodies may participate in public meetings by telephone (see Editor's note), the question then becomes how to accommodate members who cannot be physically present yet still wish to fulfill their public duty and participate in a meeting. One example is the Village of River Forest, which adopted an ordinance allowing telephonic participation and setting forth rules specifying how such telephonic meetings are to be conducted. The ordinance provides simply that the "village board may provide for the conduct of its meetings via electronic means..." Code of the Village of River Forest, 1-06-4 H. The ordinance also prohibited meetings via electronic means until rules governing those meetings were adopted.

Those rules allow a member of the Village Board to participate by telephone in a regular or special meeting of the Board or in a meeting as a committee of the whole. The River Forest rules require a quorum be present in the meeting room so that the absent member cannot complete a quorum by participating over the telephone; this requirement applies for all meetings, including public hearings required by State statutes. The rules allow for any such member to participate fully in the discussion and vote on any matter presented. However, the rules also specifically state that the presiding officer at the meeting must be physically present in the meeting room. Thus, if the President or committee chair participates by telephone, there would need to be a presiding officer pro tem in attendance in the meeting room who would conduct the meeting. To avoid any other Open Meetings Act problems, the rules prohibit more than two board members to participate by telephone from the same location. In addition, the rules require a roll call on all votes if one or more members of the Board participates in the meeting by telephone.

The rules require, where possible, two business days notice from a member who wishes to participate by telephone so that the public notice of the meeting can identify the members who will be participating by telephone. If the two-day notice is not possible, the presiding officer is required to announce at the beginning of the meeting that one or more members will be participating by telephone and the reason for that participation.

In practical terms, telephonic participation requires a speakerphone so that all members of the board and all members of the public in attendance can hear the individual participating by telephone; and so that the member can hear the proceedings in the meeting room. The River Forest rules also require any trustee participating by telephone to identify himself and be recognized by the presiding officer before speaking.

These rules fulfill the purpose of the Act, which is "to ensure that actions of public bodies be taken openly and that their deliberations be conducted openly. 5 ILCS 120/1.

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County Security Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairwoman Nordman called the meeting to order at 2:00 p.m. Present: Janes, Smith, Sparrow and Sulser. Others: Coroner Lou Finch, Chief Deputy Danny White, Asp, Typer and Kenney. Absent: McLester and Youman.

2. Approval of Minutes – April 9, 2019: Motion by Janes to approve the minutes as presented, 2nd by Sparrow. Motion carried.

3. Public Comment: None

4. Monthly Bills  Review of Department Billing: Motion by Sparrow that the credit card/department billing has been reviewed, 2nd by Smith. Motion carried. Sheriff: $998.20 Emergency Communications: $1,177.15 Corrections: $2,782.45 OEMA: $1,009.80  Sheriff: Motion by Smith to approve the bills totaling $17,234.60, 2nd by Sparrow. Motion carried.  Emergency Communications: Motion by Janes to approve the bills totaling $2,555.81, 2nd by Sparrow. Motion carried.  Corrections: Motion by Sparrow to approve the bills totaling $32,162.53, 2nd by Sulser. Motion carried.  OCEMA: Motion by Sparrow to approve the bills totaling $1,357.67, 2nd by Smith. Motion carried.  Coroner: Motion by Sparrow to approve the bills totaling $6,633.13, 2nd by Janes. Motion carried.

5. Coroner Report: Coroner Lou Finch stated they have had 53 deaths since last month, 192 deaths year-to-date. The Grant Fund balance is $3,656.97 and the Cremation Fund balance is $6,651.43.

6. Sheriff Report: White stated numbers were up this month; discussion was held regarding staffing levels.

7. Safety Report: None

8. Closed Session: None

9. New Business: None

10. Adjournment: Motion by Smith to adjourn, 2nd by Sulser. Motion carried. Time: 2:17 p.m.

Respectfully submitted, Tiffany O’Brien

County Security Committee May 14, 2019 1

Executive Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairman Gouker called the meeting to order at 5:52 p.m. Present: Finfrock, Griffin, Janes, Kenney, Nordman and Sparrow. Others: Typer, Whalen, IT Manager Larry Callant, Circuit Clerk Kim Stahl and Treasurer Linda Beck.

2. Approval of Minutes: April 9, 2019: Motion by Griffin to approve the minutes as presented, 2nd by Sparrow. Motion carried.

3. Public Comment: None

4. Reports of Committees:  Personnel & Salary: 1 item  Road and Bridge: none  Judiciary & Circuit Clerk: 1 item  County IT: none  Supervisor of Assessment, Planning & Zoning: 3 items  HEW, Solid Waste & Veterans: 1 appointment & Health Dept. fee schedule; discussion was held regarding the fee changes  County Facilities: none  County Security – Sheriff & Coroner: none  State’s Attorney, Court Services – Focus House: 4 appointments  Long Range & Strategic Planning: 3 items for Judicial Center Annex and LR bills  Finance & Insurance: 1 item  Agriculture: none  Workplace Safety: none  Board Presentation Requests: none  Other: none

5. Old Business  Administrative Assistant: Gouker stated the job description is complete.  Update on Tower Status – State’s Attorney: Gouker stated he is waiting on a meeting with Sheriff VanVickle and State’s Attorney Morrow.  Update - Ogle County Supervisor of Assessments Vacancy: Gouker stated IL Dept. of Revenue will hold an exam here at the Courthouse on May 21st at 11 a.m.  County CPR Training: Gouker stated there is not a conflict if Oltmanns performs the services as long as the contract is under $2,000. Gouker will speak with Oltmanns to set up the schedule.  Update Statutory Court Fees: Stahl presented her ordinance; fees will be effective July 1st on new cases. Discussion was held. Motion by Kenney to approve the ordinance as presented, 2nd by Janes. Motion carried.  Other: none

Executive Committee May 14, 2019 1 6. New Business  Electronic Meeting Attendance: Gouker stated he was asked to look into it and received a draft policy. There will be no action taken tonight; he wants the Committee to review it. Gouker doesn’t want to see it used on a regular basis, only for special situations. Discussion was held.  Other: Callant addressed the Committee regarding a software add-on to New World for time keeping purposes. We currently use Kronos for the Sheriff and Highway Depts. but it does not work well. Focus House would like to utilize it as well. They did receive a quote from Tyler Technologies but they are waiting for more clarification. Callant stated they do not have the upgrade in the budget. Gouker asked them to come back with better figures.  Gouker stated he received an email from Rockford Mayor McNamara requesting Ogle County to support their letter opposing the Peotone airport project because the Rockford Airport is under-utilized.  Gouker stated that at last month’s County Board meeting there was discussion regarding the pending IMRF law; Gouker distributed a copy of his letter he sent.  Gouker stated currently the Rochelle EOC has a cleaning contract with an outside company and recently that company received a letter from Sheriff VanVickle cancelling the contract effective June 1st. Gouker stated nothing has been discussed with any of the other departments that utilize the building. Currently the contract cost is split between the Health Dept. and the County. Gouker has reached out to Sheriff VanVickle for more clarification and no complaints have been received regarding the cleaning services.  Gouker stated he has spoken with State’s Attorney Morrow regarding creating the IT Dept. and Morrow’s review did not find any conflicts.

7. Comments/Suggestions from Committee Members/Department Heads: none

8. Adjournment: With no further business, Chairman Gouker adjourned. Time: 6:44 p.m.

Respectfully submitted, Tiffany O’Brien

Executive Committee May 14, 2019 2 OGLE COUNTY BOARD KIM P. GOUKER, CHAIRMAN • [email protected]

April 20, 2019

The Honorable Michael J. Madigan Speaker of the House Illinois House of Representatives 300 Capitol Building Springfield, IL 62706

Re: Senate Bill 1236; Local Government Officer compensation

During our County Board meeting this month, the above bill came before us for discussion, which has already moved through the Senate, and is currently being considered by the House.

While our Board agrees with the fundamental concern as to “double dipping” of state salaries, we unanimously agreed that this bill does not address that problem, and in fact poses serious harm to the future operation of our County Board, and surely others across the state. On our County Board, clearly one-third of our membership would be impacted by this legislation. Only one-third of that third is constituted as IMRF service solely as County Board members, a practice we have discontinued. But the others come from diverse governmental backgrounds who provide invaluable experience to assist our operation – a former mayor, two former municipal clerks, a retired county elected official and a retired local park district employee. And, two-thirds of these Board members with IMRF participation serve as valuable committee chairs.

As you will agree, public service at all levels is valuable to the healthy operation of our democracy. While some see the “double dipping” of salaries as an issue to be corrected, we believe the “double dipping”, if we can use that term, is more in the sense of the available “talent pool” for good, conscientious Board members, because the experience they gained in their government service provides us a wealth of knowledge that would be stripped from our Board if S.B. 1236 were to become law.

It is for that reason that the Ogle County Board, by unanimous public consent, has instructed that I convey their complete opposition to this legislation. Thank you for your consideration in this matter, and for your own public service to the citizens of Illinois.

Sincerely,

Kim P. Gouker Ogle County Board Chairman

105 S. 5TH STREET, SUITE 321 • OREGON, IL 61061 • PHONE: (815) 732-1111 www.oglecounty.org Finance, Revenue and Insurance Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairman Sparrow called the meeting to order at 5:05 p.m. Present: Gouker, Nordman, Smith, Typer and Whalen. Others: Treasurer Linda Beck, Kenney, Finfrock and Brian Lefevre with Sikich. Absent: Youman and County Clerk & Recorder Laura Cook.

2. Approval of Minutes: April 9, 2019 – Motion by Smith to approve the minutes as presented, 2nd by Nordman. Motion carried.

3. Public Comment: None

4. Approval of Bills  County Clerk: $7,377.43. Motion by Smith, 2nd by Nordman. Motion carried.  Treasurer: $12,029.04. Motion by Nordman, 2nd by Typer. Motion carried.  Finance: $9,125.00. Motion by Whalen, 2nd by Smith. Motion carried.  Review of Department Claims: Motion by Smith that the department claims have been reviewed, 2nd by Nordman. Motion carried.

5. Insurance  Health Insurance and Aggregate report: .58 loss ratio.  Property & Casualty – CIRMA: Everything is good; audit came in clean.  Insurance Program Review & Discussion: None

6. Department Reports: Beck informed the Committee that property tax bills were mailed out last week; due dates are June 7th and September 6th. Gouker complimented Interim Assessor Magnuson on her duties with the tax cycle.

7. Budget Review: Sparrow went through the budget report; discussion was held.

8. Old Business: None

9. New Business  Bellwether, LLC Report – Sheriff/Jail Fees: Discussion wash held; suggestion was made to round the fees to the nearest dollar. Motion by Smith to adopt the fee schedule with the proposed changes, 2nd by Typer. Motion carried.  2018 Audit Report: Mr. Lefevre from Sikich went through the audit report. The audit will be distributed this month and Mr. Lefevre will give his presentation to the full Board in June.  Treasurer’s Office – Part-time Replacement Request: Beck addressed the Committee regarding a replacement; currently have one part-time employee that does not work summer months. Personnel Committee approved it.  Hiring Freeze Position Review – New Requests: None

Finance, Revenue & Insurance Committee May 14, 2019 1

10. Other Business: None

11. Closed Session: None

12. Adjournment: Motion by Nordman to adjourn, 2nd by Smith. Motion carried. Time: 5:46 p.m.

Respectfully submitted, Tiffany O’Brien

Finance, Revenue & Insurance Committee May 14, 2019 2

H.E.W., Solid Waste & Veterans Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairwoman Bowers called the meeting to order at 11:00 a.m. Present: Asp, Droege, Finfrock and Fox. Others: Corbitt (arrived at 11:11), Health Dept. Administrator Kyle Auman, ROE Assistant Superintendent Chris Tennyson, Animal Control Administrator Dr. Thomas Champley (arrived at 11:23), Solid Waste Administrative Assistant Reita Nicholson, Ellen Katoll with Veterans Assistance Commission and Kari Wolfe and Greg Gates with LOTS.

2. Approval of Minutes – April 9, 2019: Motion by Fox to approve the minutes as presented, 2nd by Droege. Motion carried.

3. Public Comment: None

4. Regional Office of Education  Monthly Bills: Motion by Asp to approve the bills totaling $1,957.96, 2nd by Droege. Motion carried.  Department Update: Asst. Superintendent Tennyson informed the Committee about the Education Outreach Program; the program is doing an incredible job with 434 graduates. Tennyson recently attended a seminar on safety precautions when doing home visits. Discussion was held regarding safety inside the schools and Tennyson is not in favor of arming teachers. He gave his opinion on how schools need to address mental health issues.

5. Health Department: Auman distributed 3 documents regarding the proposed environmental fee schedule. Discussion was held on how this new schedule affects non- profit groups. They have been providing Narcan training to organizations; there is a push to have it in all libraries. Mosquito trapping has begun and they have 5 sites.

6. Solid Waste Department  Monthly Bills: Motion by Finfrock to approve the bills totaling $9,409.47, 2nd by Fox. Motion carried.  Department Update: This Saturday from 8am-noon there will be a Latex Paint Recycling event and Paper Shredding event from 9am-noon. There is a small fee for the paint recycling.  Grant Applications . Cleanup Day Grant: Motion by Asp to approve the Village of Mt. Morris grant not to exceed $772.50, 2nd by Fox. Motion carried.

7. Animal Control  Monthly Bills: Motion by Asp to approve the Animal Control bills in the amount of $3,231.18, 2nd by Finfrock. Motion carried. Motion by Fox to approve the Pet Population bills in the amount of $17,776.50, 2nd by Droege. Motion carried.

H.E.W., Solid Waste & Veterans Committee May 14, 2019 1  Department Update: Dr. Champley stated they are still working on getting a new truck and he has nothing to report on the dangerous dog case.

8. Veterans Administration: Report was emailed.

9. LOTS (Lee-Ogle Transportation System): Ms. Wolfe distributed her report and reviewed the highlights.

10. Old Business: Funding Hearing is set for August 28th starting at 8am.

11. New Business: None

12. Closed Session – Interviews 5 ILCS120/2(c)(3) & Closed Minutes 5 ILCS120/2(c)(21): Motion by Fox to go into closed session, 2nd by Finfrock. Roll call: Yes – Asp, Fox, Droege, Finfrock, Bowers. Motion carried. Time: 11:41a.m.

13. Open Session: Committee came into open session at 11:48a.m.  Motion by Finfrock to recommend Carol Hoekstra for the Board of Health vacancy, 2nd by Fox. Motion carried.  Motion by Fox to approve the content of the closed minutes from November 13, 2018, February 13, 2019 and March 12, 2019, 2nd by Droege. Motion carried.

14. Adjournment: With no further business, Chairwoman Bowers adjourned the meeting. Time: 11:50 a.m.

Respectfully submitted, Tiffany O’Brien

H.E.W., Solid Waste & Veterans Committee May 14, 2019 2 May 2019 Committee Meeting Report Education Outreach Program

The Education Outreach Program provides services to Lee, Ogle and Whiteside County young adults between the ages of 17-24 who are no longer enrolled in school. Individuals receive instruction that results in the High School Equivalency (GED) certificate as well as career- readiness skills to help them secure and maintain employment. As of this week we have 434 graduates from this program. Every one of them had dropped out of school. Services include: Individualized academic instruction Financial assistance for the HSE (GED) classes Financial incentives for passing tests needed for the HSE Transportation assistance Career –Readiness classes Resume and job search assistance Paid work experience and job shadowing opportunities. Here a summary of just one of our student’s accomplishments.

Ana M. enrolled in the ROE #47 Education Outreach Program in December 2017. She participated in GED classes through Sauk Valley Community College and earned her HSE Certificate on 4/30/2018. Ana wanted to pursue a career in Health Care so she was encouraged to enroll in a CNA (Certified Nursing Assistant) course for Fall 2018. Her tuition, books, fees and supplies were paid through the Education Outreach Program. Ana successfully completed the CNA course in December 2018 and in February 2019 she earned her CNA Certificate! Ana is now employed as a CNA at CGH Medical Center. She recently received her first check and commented that she earns more in one week than she did working two weeks in her previous job. She is very happy and thankful for the assistance that she received. With her new job, she and her family are now planning to apply for a loan to purchase their own home! We are so very happy and proud of Ana’s achievements!

April – 337 Participants

4/1 – MSP Planning Meeting @ NIU

4/2 – Sterling Deanery District Improvement Meeting @ St. Mary’s; Dixon

4/3 – Polo Grade Level Meetings @ Polo

4/4 – Principal Meeting @ SVCC

4/5 – Sterling SIP Day (Science & Social Science) @ Washington & Jefferson Schools; Sterling

4/8 – Amboy (ELA) @ Amboy

4/9 – Targeted School Improvement Training #4 @ SVCC

4/9 – New Teacher Cadre @ SVCC

4/10 – National Board Certified Training @ SVCC

4/11 – Dixon (Science) @ Jefferson School

4/11 – Amboy Math @ Amboy

4/12 – ELA & Math PASS @ SVCC

4/16 – Amboy ESSA @ Amboy

4/18 – Manufacturing Career Pathway Endorsement Work Group @ SVCC

4/22 – MSP Planning Meeting @ NIU

4/23 – Polo Math Planning @ Polo

4/24 – National Board Certified Training @ SVCC

4/24 – Amboy ESSA @ Amboy

4/25 – Project LOCAL Informational Meeting @ ROE

4/25 – Byron (Social Studies) @ Byron

4/26 - Social Emotional Learning Summit @ SVCC

4/29 – Amboy Curriculum Meeting @ Amboy

4/30 – Polo Grade Level Meetings @ Polo

PRESS RELEASE

For more information contact: Ogle County Solid Waste Mgmt. Dept. 815-732-4020

May 2019 Electronics Recycling

The Ogle County Solid Waste Management Department (OCSWMD) will be conducting the monthly residential electronics recycling event on Friday, May 31, 2019. The event is for Ogle County residents only and runs from 9:00 a.m. to 4:00 p.m. at 909 Pines Road in Oregon. Please bring a valid form of ID verifying Ogle County residency. Items accepted include all residential televisions, computers, computer monitors, peripheral computer hardware, laptops, tablets, cell phones, UPS systems, printers, copiers, FAX machines, routers, video gaming equipment, DVD/ VCR players, satellite and cable boxes, remotes, stereo equipment, shredders, boom boxes, radios, digital clocks, phone systems, calculators, adding machines, holiday light strands, extension cords, rechargeable batteries, CFL bulbs, and printer ink cartridges. Microwave ovens are accepted for a charge of $5 per unit. There is a limit of 7 bulky items per vehicle. A crate or box filled with accepted materials counts as one bulky item. Items commonly brought to these events but are not accepted include heaters, fans, dehumidifiers, light fixtures, alkaline batteries, personal hygiene equipment, power and yard tools, coffee pots, toasters, bread machines, slow cookers, and other kitchen appliances. Also not accepted are shredder tubs, wood encased speakers, and packaging from your electronics. Please remove electronics from boxes, Styrofoam, and plastic wrap prior to leaving for the event. If you have further questions, live outside of Ogle County, or have business electronics you wish to recycle, please call the OCSWMD at 815-732-4020 or visit www.oglecounty.org.

Ogle County Animal Control Warden Activity Record April 2019 Month of Monthly Misc. 2019 April Total Notes Year to Date Miles Regular duties - Check complaints 167691 Driven 2492 Stray pick up - Tag Doors for Non-Vac 158620 Bites Reported 9 Dogs 13 4 Cats 38

Strays 3 3 Ogle Co. 17 Notices To Comply Given 20 No Current Vac/Registration 4 Dogs Running At Large 24 104

Citations Issued Dogs Running @ Large 2 2 No Rabies Shot and Tag 2 1 Dogs - No proper shelter -No water Welfare Calls 1 Animal 2 Dog on Dog Bites on Animals 3 1 Dog on Cat 16 Assist Other 1 Oregon P.D. Agencies 1 Ogle County Sheriff 3 Dogs Deemed Dangerous Dogs Deemed Vicious Other Complaints 1 1 Cattle On The Road 5

Submitted by: Kevin G. Christensen - Warden Ogle County Animal Control Veterans Assistance Commission of Ogle County Statistical & Financial Report May 14, 2019 Meeting Of Ogle County H.E.W. Committee

Superintendent Comments:

1. Next month I’ll be attending the National Association of County Veterans Officers in Cleveland. Last month I attended the Illinois Association of County Veterans Assistance Commissions meeting in Springfield. VAC Activity – Apr 2019 Communications Apr Incoming/Outgoing Phone Calls 53 Incoming/Outgoing Email’s 57 U.S. Mail Sent 20 Walk-In Veteran Visits 3

Financial Aid Apr Number Of Approved 0 Number Of Declined 0

Rent Assistance $0.00 Gas Assistance $0.00 Electric Assistance $0.00 Water Assistance $0.00 Food/Hygiene $0.00 Veteran Funeral Expense $0.00 Total Veteran Financial Aid $0.00

Transportation Apr Number of Requests Fulfilled 51 Number of VA Facilities 6 Number of Individual Veterans 28 Miles Driven 9632.7 Cost For Mileage $5,586.97 Cost For Tolls $103.80 Number Of Drivers’ Hours 304

V eterans Assistance Commission o f Ogle County Page 1

Judiciary & Circuit Clerk Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Vice-Chairwoman Bowers called the meeting to order at 9:00 a.m. Present: Corbitt (arrived at 9:02), Droege, McKinney (arrived at 9:02) and Sulser. Others: Judge Robert Hanson and Circuit Clerk Kim Stahl.

2. Approval of Minutes: April 9, 2019: Motion by Droege to approve the minutes as presented, 2nd by Sulser. Motion carried.

3. Closed Session: None

4. Public Comment: None

5. Judiciary  Monthly Bills: Motion by Sulser to approve the bills totaling $8,252.55, 2nd by Droege. Motion carried.  Department Update: Judge Hanson stated Judge Lindsey will be attending a Mental Health seminar provided by Sinnissippi; they deal with people every day that struggle with mental health issues. Things are going well in the Judicial Center, some minor issues with the construction project but some are expected. The noise does not seem to bother them and employee parking has been straightened out. Judge Hanson stated they have more of a demand for interpreter services; the interpreter is here the 2nd Monday, Wednesdays, afternoons on last Monday and will add Thursday afternoons. They have 2 individuals that do interpreting services.

6. Circuit Clerk  Monthly Bills: Motion by Bowers to approve the bills totaling $379.73, 2nd by Droege. Motion carried.  Department Update . Audit: Circuit Clerk Stahl stated the audit was emailed out prior to the meeting; everything went well. . Civil Fees/Criminal/Traffic Assessments: Stahl stated she emailed out the ordinance; it is statewide effective July 1st. Motion by Bowers to approve the ordinance as presented, 2nd by Corbitt. Motion carried.

7. New Business: None

8. Adjournment: There being no additional business, Chairman McKinney adjourned the meeting at 9:16 a.m.

Respectfully submitted, Tiffany O’Brien

Judiciary & Circuit Clerk Committee May 14, 2019 1

ORDINANCE OF THE COUNTY BOARD OF THE COUNTY OF OGLE, ILLINOIS

AN ORDINANCE ESTABLISHING CIVIL FEES AND CRIMINAL AND TRAFFIC ASSESSMENTS TO BE CHARGED BY THE CLERK OF THE CIRCUIT COURT

WHEREAS, the Illinois General Assembly passed comprehensive legislation in 2018, which completely overhauls the criminal, traffic and civil fee structures in the circuit courts throughout the State of Illinois; and

WHEREAS, the purpose of the legislation was to consolidate fees into unified schedules for all counties, to realign fees to be constitutional, and to provide for fee waivers for low income individuals; and

WHEREAS, effective July 1, 2019, Section 27.1b of the Clerks of Courts Act, 705 ILCS 105/27.1b, sets out the fees to be charged in all counties in the State of Illinois by the Clerks of the Circuit Court for the filing of pleadings and for other services provided by the Clerks in civil cases; and

WHEREAS, Section 27.1b of the Clerks of Courts Act creates four schedules for civil filing fees, three schedules for civil appearance fees, and establishes various other fees that Clerks of the Circuit Court are authorized to assess in civil cases, all of which are generally classified as “not to exceed” amounts; and

WHEREAS, Section 27.1b provides that, unless otherwise specified, the amount of the fees shall be determined by ordinance or resolution of the county board and remitted to the county treasurer to be used for purposes related to the operation of the court system in the county; and

WHEREAS, effective July 1, 2019, the newly-adopted Criminal and Traffic Assessment Act, 705 ILCS 105/135 et seq., sets out minimum fines to be levied and assessments to be charged in criminal and traffic cases by the Clerks of the Circuit Court in all counties in the State of Illinois; and

WHEREAS, Sections 15-5 through 15-65 of the Criminal and Traffic Assessment Act establish thirteen (13) assessment schedules for various criminal, traffic, conservation and non- traffic offenses, and for each schedule the County’s portion of the assessment is specifically listed; and

WHEREAS, Sections 15-5 through 15-65 break down how the assessment amounts are to be distributed to various County funds, if those funds are in existence; otherwise, the amounts designated for funds that are not in existence are to be placed in the County’s general fund for purposes related to operation of the court system in the County.

WHEREAS, NOW THEREFORE, BE IT ORDAINED by the County Board for the County of Ogle, Illinois, any ordinance, resolution or local rule in conflict with this ordinance is hereby repealed and replaced with the following: Civil Fees and Criminal Assessments.

Civil fees and criminal assessments shall meet the requirements of Section 27.1b of the Clerks of Courts Act, 705 ILCS 105/27.1b, and the Criminal and Traffic Assessment Act, 705 ILCS 105/135 et seq.

Civil Fees.

A. Fees in civil matters shall be assessed and distributed as set forth herein, in compliance with Section 27.1b of the Clerks of Courts Act, 705 ILCS 105/27.1b.

B. The fees for filing a complaint, petition or other pleading initiating a civil action shall be as set forth in the schedules below in accordance with case categories established by the Illinois Supreme Court:

1. SCHEDULE 1: $306.00 to be divided as follows:

a. $45.00 to be retained by the Clerk of the Circuit Court and deposited as follows: (1) Court Automation Fund - $20.00 (2) Court Document Storage Fund - $20.00 (3) Circuit Court Clerk Operation and Administrative Fund - $5.00

b. $11.00 to be remitted to the State Treasurer and deposited as follows: (1) Access to Justice Fund - $2.00 (2) Supreme Court Special Purposes Fund - $9.00

c. $250.00 to be remitted to the County Treasurer and deposited as follows: (1) Clerk - $100.00 (2) Court - $80.00 (3) Judicial Security - $50.00 (4) Law Library - $20.00

2. SCHEDULE 2: $256.00 to be divided as follows:

b. $11.00 to be remitted to the State Treasurer and distributed as follows: (1) Access to Justice Fund - $2.00 (2) Supreme Court Special Purposes Fund - $9.00

c. $200.00 to be remitted to the County Treasurer and distributed as follows: (1) Clerk - $75.00 (2) Court – $55.00 (3) Judicial Security - $50.00 (4) Law Library - $20.00

3. SCHEDULE 3: $89.00 to be divided as follows:

a. $22.00 to be retained by the Clerk of the Circuit Court and deposited as follows: (1) Court Automation Fund - $10.00 (2) Court Document Storage Fund - $10.00 (3) Circuit Court Clerk Operation and Administrative Fund - $2.00

b. $11.00 to be remitted to the State Treasurer and distributed as follows: (1) Access to Justice Fund - $2.00 (2) Supreme Court Special Purposes Fund - $9.00

c. $56.00 to be remitted to the County Treasurer and distributed as follows: (1) Clerk - $23.00 (2) Court – $13.00 (3) Judicial Security - $10.00 (4) Law Library - $10.00

4. SCHEDULE 4: $0.00

C. The fees for filing an appearance in a civil action shall be as set forth in the schedules below in accordance with case categories established by the Illinois Supreme Court:

1. SCHEDULE 1: $181.00 to be divided as follows:

a. $45.00 to be retained by the Clerk of the Circuit Court and distributed as follows: (1) Court Automation Fund - $20.00 (2) Court Document Storage Fund - $20.00 (3) Circuit Court Clerk Operation and Administrative Fund - $5.00

b. $11.00 to be remitted to the State Treasurer and distributed as follows: (1) Access to Justice Fund - $2.00 (2) Supreme Court Special Purposes Fund - $9.00

c. $125.00 to be remitted to the County Treasurer and distributed as follows: (1) Clerk - $50.00 (2) Court – $30.00 (3) Judicial Security - $25.00 (4) Law Library - $20.00

2. SCHEDULE 2: $109.00 to be divided as follows:

d. $10.00 to be retained by the Clerk of the Circuit Court and distributed as follows: (1) Court Automation Fund - $4.00 (2) Court Document Storage Fund - $4.00 (3) Circuit Court Clerk Operation and Administrative Fund - $2.00

e. $9.00 to be remitted to the State Treasurer and distributed as follows: (1) Supreme Court Special Purposes Fund - $9.00

f. $90.00 to be remitted to the County Treasurer and distributed as follows: (1) Clerk - $35.00 (2) Court – $25.00 (3) Judicial Security - $20.00 (4) Law Library - $10.00

3. SCHEDULE 3: $0.00

D. Except as otherwise specifically provided, the following miscellaneous fees are to be deposited in the County General Fund to be used for purposes related to the operation of the court system in the County:

1. Alias summons or citation: $5.00

2. Jury services: $212.50

3. Change of venue: $40.00

4. Petition to vacate or modify: a. If filed within 30 days: $40.00 b. If filed after 30 days: $40.00 c. Notice sent to Secretary of State: $40.00

5. Appeals preparation: a. If record is 100 pages or less: $50.00 b. If record is between 100 and 200 pages: $100.00 c. If record is 200 pages or more: Add’l fee of $0.25 per page

6. Garnishment, wage deduction, and citation proceedings: a. Amount in controversy $1,000 or less: $15.00 b. Amount in controversy greater than $1,000 and not more than $5,000: $15.00 c. Amount in controversy greater than $5,000: $15.00

7. Mailing: $10.00 plus the cost of postage

8. For each certified copy of a judgment, following the first copy: $10.00

9. Certification, authentication, and reproduction: a. Each certification or authentication for taking acknowledgement of a deed or other instrument in writing with the seal of office: $6.00 b. Reproduction of any document contained in the Clerk’s files: (1) $2.00 for the first page (2) $0.50 per page for the next 19 pages (3) $0.25 per page for all additional pages

10. For each record search, within a division or municipal district: $6.00 for each year searched

11. For each page of hard copy print output, when case records are maintained on an automated medium: $6.00

12. Performing a marriage in court: $10.00

13. For filing each deed of voluntary assignment: $20.00; for recording a deed of voluntary assignment: $0.50 for each 100 words

14. Expungement petition: $60.00 and an additional fee of $4.00 for each certified copy of an order to expunge arrest records

15. Probate filings: a. For each account (other than one final account) filed in the estate of a decedent or ward: $25.00 b. Filing a claim: (1) Amount claimed greater than $150 and not more than $500: $25.00 (2) Amount claimed greater than $500 and not more than $10,000: $40.00 (3) Amount claimed greater than $10,000: $60.00 c. For filing a claim, petition, or supplemental proceeding based upon an action seeking equitable relief: $60.00 d. For a jury demand: $137.50 e. For each certified copy of letters of office, of court orders or other certifications: $2.00 per page f. For each exemplification: $2.00 plus the fee for certification

16. For correction of the case number, case title, or attorney computer identification number, if required by rule of court, on any document filed in the Clerk’s Office: $25.00

Criminal Assessments.

A. Assessments shall be imposed in criminal, traffic, conservation and non-traffic matters in accordance with the schedules set forth in the Criminal and Traffic Assessment Act, 705 ILCS 135/1-5 et seq., and shall be distributed as set forth herein.

B. Schedules:

1. SCHEDULE 1: Generic Felony Offenses

a. The Clerk shall collect $549.00 and remit as follows:

(1) $354.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $255.00 to the County General Fund to be distributed as follows: i. Clerk: $100.00 ii. Court: $50.00 iii. Drug Court: $10.00 iv. Judicial Security: $50.00 v. State’s Attorney: $40.00 vi. Youth Diversion: $5.00 (e) $10.00 to the Child Advocacy Center Fund (f) $2.00 to the State’s Attorney Records Automation Fund (g) $2.00 to the Public Defender Records Automation Fund (h) $20.00 to the County Jail Medical Costs Fund (i) $20.00 to the Probation and Court Services Fund

(2) $195.00 to the State Treasurer

2. SCHEDULE 2: Felony DUI Offenses

a. The Clerk shall collect $1,709.00 and remit as follows:

(1) $399.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund

(d) $300.00 to the County General Fund to be distributed as follows: vii. Clerk: $145.00 viii. Court: $50.00 ix. Drug Court: $10.00 x. Judicial Security: $50.00 xi. State’s Attorney: $40.00 xii. Youth Diversion: $5.00 (e) $10.00 to the Child Advocacy Center Fund (f) $2.00 to the State’s Attorney Records Automation Fund (g) $2.00 to the Public Defender Records Automation Fund (h) $20.00 to the County Jail Medical Costs Fund (i) $20.00 to the Probation and Court Services Fund

(2) $1,110.00 to the State Treasurer

(3) $200.00 to the treasurer of the unit of local government of the arresting agency

3. SCHEDULE 3: Felony Drug Offenses

a. The Clerk shall collect $2,215.00 and remit as follows:

(1) $354.00 to the County Treasurer who shall deposit the money as follows:

(2) $1,861.00 to the State Treasurer

4. SCHEDULE 4: Felony Sex Offenses

a. The Clerk shall collect $1,314.00 and remit as follows:

(1) $354.00 to the County Treasurer who shall deposit the money as follows:

(2) $960.00 to the State Treasurer

5. SCHEDULE 5: Generic Misdemeanor Offenses

a. The Clerk shall collect $439.00 and remit as follows:

(1) $282.00 to the County Treasurer who shall deposit the money as follows:

vi. Youth Diversion: $5.00 (f) $10.00 to the Child Advocacy Center Fund (g) $2.00 to the State’s Attorney Records Automation Fund (h) $2.00 to the Public Defender Records Automation Fund (i) $10.00 to the County Jail Medical Costs Fund (j) $20.00 to the Probation and Court Services Fund

(2) $155.00 to the State Treasurer

(3) $2.00 to the treasurer of the unit of local government of the arresting agency

6. SCHEDULE 6: Misdemeanor DUI Offenses

a. The Clerk shall collect $1,381.00 and remit as follows:

(1) $322.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $225.00 to the County General Fund to be distributed as follows: i. Clerk: $100.00 ii. Court: $40.00 iii. Drug Court: $10.00 iv. Judicial Security: $50.00 v. State’s Attorney: $20.00 vi. Youth Diversion: $5.00 (f) $10.00 to the Child Advocacy Center Fund (g) $2.00 to the State’s Attorney Records Automation Fund (h) $2.00 to the Public Defender Records Automation Fund (i) $10.00 to the County Jail Medical Costs Fund (j) $20.00 to the Probation and Court Services Fund

(2) $707.00 to the State Treasurer

(3) $352.00 to the treasurer of the unit of local government of the arresting agency

7. SCHEDULE 7: Misdemeanor Drug Offenses

a. The Clerk shall collect $905.00 and remit as follows:

(1) $282.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $185.00 to the County General Fund to be distributed as follows: i. Clerk: $75.00 ii. Court: $35.00 iii. Drug Court: $10.00 iv. Judicial Security: $25.00 v. State’s Attorney: $35.00 vi. Youth Diversion: $5.00 (f) $10.00 to the Child Advocacy Center Fund (g) $2.00 to the State’s Attorney Records Automation Fund (h) $2.00 to the Public Defender Records Automation Fund (i) $10.00 to the County Jail Medical Costs Fund (j) $20.00 to the Probation and Court Services Fund

(2) $621.00 to the State Treasurer

(3) $2.00 to the treasurer of the unit of local government of the arresting agency

8. SCHEDULE 8: Misdemeanor Sex Offenses

a. The Clerk shall collect $1,184.00 and remit as follows:

(1) $282.00 to the County Treasurer who shall deposit the money as follows:

iii. Drug Court: $10.00 iv. Judicial Security: $25.00 v. State’s Attorney: $35.00 vi. Youth Diversion: $5.00 (f) $10.00 to the Child Advocacy Center Fund (g) $2.00 to the State’s Attorney Records Automation Fund (h) $2.00 to the Public Defender Records Automation Fund (i) $10.00 to the County Jail Medical Costs Fund (j) $20.00 to the Probation and Court Services Fund

(2) $900.00 to the State Treasurer

(3) $2.00 to the treasurer of the unit of local government of the arresting agency

9. SCHEDULE 9: Major Traffic Offenses

a. The Clerk shall collect $325.00 and remit as follows:

(1) $203.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $150.00 to the County General Fund to be distributed as follows: i. Child Advocacy: $10.00 ii. Clerk: $50.00 iii. Court: $20.00 iv. Drug Court: $10.00 v. Jail Medical: $10.00 vi. Judicial Security: $31.00 vii. PD Automation: $2.00 viii. State’s Attorney: $10.00 ix. State’s Attorney Automation: $2.00 x. Youth Diversion: $5.00

(2) $97.00 to the State Treasurer

(3) $25.00 to the treasurer of the unit of local government of the arresting agency

10. SCHEDULE 10: Minor Traffic Offenses

a. The Clerk shall collect $226.00 and remit as follows:

(1) $168.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $115.00 to the County General Fund to be distributed as follows: i. Child Advocacy: $10.00 ii. Clerk: $40.00 iii. Court: $15.00 iv. Drug Court: $10.00 v. Judicial Security: $21.00 vi. PD Automation: $2.00 vii. State’s Attorney: $10.00 viii. State’s Attorney Automation: $2.00 ix. Youth Diversion: $5.00

(2) $46.00 to the State Treasurer

(3) $12.00 to the treasurer of the unit of local government of the arresting agency

11. SCHEDULE 10.5: Truck Weight and Load Offenses

a. The Clerk shall collect $260.00 and remit as follows:

(1) $168.00 to the County Treasurer who shall deposit the money as follows:

iv. Drug Court: $10.00 v. Judicial Security: $21.00 vi. PD Automation: $2.00 vii. State’s Attorney: $10.00 viii. State’s Attorney Automation: $2.00 ix. Youth Diversion: $5.00

(2) $92.00 to the State Treasurer

12. SCHEDULE 11: Conservation Offenses

a. The Clerk shall collect $195.00 and remit as follows:

(1) $168.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $115.00 to the County General Fund to be distributed as follows: i. Child Advocacy: $10.00 ii. Clerk: $40.00 iii. Court: $15.00 iv. Drug Court: $10.00 v. Judicial Security: $21.00 vi. PD Automation: $2.00 vii. State’s Attorney: $10.00 viii. State’s Attorney Automation: $2.00 ix. Youth Diversion: $5.00

(2) $25.00 to the State Treasurer

(3) $2.00 to the treasurer of the unit of local government of the arresting agency

13. SCHEDULE 12: Dispositions under Supreme Court Rule 529 (No Court Appearance Required Traffic Offenses)

a. The Clerk shall collect $164.00 and remit as follows:

(1) $100.00 to the County Treasurer who shall deposit the money as follows:

(2) $14.00 to the State Treasurer

(3) $50.00 to the treasurer of the unit of local government of the arresting agency

14. SCHEDULE 13: Petty Offense, Business Offense, or Non-Traffic Ordinance Violation

a. The Clerk shall collect $100.00 and remit as follows:

(1) $75.00 to the County Treasurer who shall deposit the money as follows:

(2) $25.00 to the treasurer of the unit of local government of the arresting agency

BE IT FURTHER ORDAINED, that this Ordinance shall be effective on July 1, 2019.

APPROVED this _____ day of ______, 2019 by the County Board of the County of Ogle, Illinois.

______Chairman of the Board

Attested by:

______County Clerk

Long Range & Strategic Planning Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairman Griffin called the meeting to order at 4:04 p.m. Present: Fritz, Gouker, Heuer, Janes, Oltmanns and Reising. Others: Treasurer Linda Beck, IT Manager Larry Callant and Jeremy Roling with Gilbane Building Co.

2. Opening Comments: Griffin asked the Committee to state their names when making motions for the recording of the meeting.

3. Approval of Minutes – April 9, 2019: Motion by Janes to approve the minutes as presented, 2nd by Fritz. Motion carried.

4. Long Range Invoices: Motion by Fritz to approve the bills totaling $1,737.40, 2nd by Oltmanns. Motion carried. Motion by Janes to approve the Judicial Center Annex bills totaling $334,403.59, 2nd by Reising. Motion carried.

5. Judicial Center Annex Change Orders: Mr. Roling went through the change orders. Motion by Janes to approve the change orders as presented not to exceed $148,762.00, 2nd by Fritz. Motion carried.

6. Public Comment: None

7. Old Business  Judicial Center Annex Update: Mr. Roling went through the Executive Summary for May. Safety meeting next Thursday; Mr. Roling stated any time a new group of workers start they go through the safety meeting.  50 Year LRP/Campus Planning/Property Appraisals/Purchase: Oltmanns will meet with Fritz and Gouker prior to next month to update the plan. Griffin stated they need to think about the old jail removal.  Rochelle EOC Generator Update: No update

8. New Business  Facilities Assessments: Old Courthouse report was emailed; some electrical settings have been changed and should produce a cost savings.  CIP & Budget: Callant stated they had a heating/cooling system in one of the control boxes for the network die over the winter; it needs to be replaced at approximately $3,190. Callant stated the fiber replacement to Pines Road is deteriorating and it is getting worse all the time. The RFP will be presented next month to the IT Committee. Griffin received a bill for the mortar, eaves and downspout repairs for the Courthouse.

9. Closed Session: None

Long Range & Strategic Planning Committee May 14, 2019 1 10. Any Other Business: None

11. Adjournment: There being no further business, Chairman Griffin adjourned the meeting at 5:00 p.m.

Respectfully submitted, Tiffany O’Brien

Long Range & Strategic Planning Committee May 14, 2019 2

Ogle County Adult Detention Facility and Judicial Center Annex J08072.000 Monthly invoice recap – Gilbane Building Company . Cover sheet o Detailing the amount of the invoice, remittance information, and Gilbane team contacts in case of questions.

 Application and Certificate for Payment – AIA G702 document o Detailing the breakdown of the project by original contract sum, any +/- change orders impacting the original budget, completed to date total, less retainage, and current payment due (matching the amount from the cover sheet).

 Application and Certificate for Payment – AIA G703 document o Lists all of the trades with their original contract (scheduled value), previous work in place, this period (current work in place the trade is invoicing for), any off-site stored materials, the total previous and work completed totals, as well as balance of contract and percentage complete. o The G703 shows the trades as well as the Gilbane contract breakdown, which is as follows: . Preconstruction Services – 100% invoiced and paid by owner . Construction Services – equal installments based on project duration . Reimbursables – at cost to owner without markup as outlined in contract . GL Insurance (General Liability Insurance) – billed to owner at the rate of $8.65 per $1,000 of contract revenue and adjusted for actual cost of contract at project’s end . Fee – equal installments based on project duration

 Requisition Summary o Shows the same categories from the G703 but on one-page for quick review o Shows the invoice breakdown by Gilbane and the Trades

 Gilbane Construction Services and Fee installment schedules o Shows the monthly breakdown for construction services and fee per the contract

 Statement of Account o Details the amounts invoiced to date, paid, and any/all open balances

 Reimbursables Summary o Shows the breakdown all of monthly reimbursables costs invoiced on current bill o Backup receipts accompany each charge for further clarification

Project Name: Ogle County Judicial Center Annex Construction Manager: Gilbane Building Company Architect Name: HOK Project No. J08072.000 Date: May 10, 2019

Architect Bulletin # Gilbane Potential Change Item (PCI) Gilbane Response Owner Approval Bulletin ASI Gilbane No. No. PCI No. Issue Date Description Attachments Date Cost Action Date - - BT-00001 4/8/19 Issued For Construction Drawings Various 5/8/19 $1,383.00 Pending 1 - BT-00002 4/15/19 Department of Corrections Changes Bulletin #1 Gilbane Estimate $100,000.00 NTE Requested 2 - BT-00003 4/15/19 Storm Sewer Revisions Bulletin #2 4/23/19 $87,127.00 Pending/NTE - - BT-00004 5/2/19 Eliminate Painting of Exposed Structure in Mech. Areas None 5/9/19 -$2,260.00 Pending - - BT-00005 5/2/19 Tree Protection Credit None 5/9/19 -$488.00 Pending -- BT-00006 5/3/19 Thermally Broken Veneer Anchor Substitution None 5/3/19 -$37,000.00 Pending -- BT-00007 Cast Stone Coping Band Revision None Gilbane Estimate -$110,000.00 - - BT-00008 PVC in Lieu of Cast Iron Waste Piping Above Grade None Gilbane Estimate -$10,000.00 3 - BT-00009 5/10/19 IT Changes for Cameras & Fiber Cabling Bulletin #3 Gilbane Estimate -$20,000.00 - - BT-00010 Synthetic Slate Shingles in Lieu of Standing Seam Metal None Gilbane Estimate -$50,000.00

Approved Change Orders $0.00

Contingency Amount: Previously Approved Items Original Construction Contigency $829,819.00 Update On Previously Approved Items Approved Change Orders $0.00 0.00% For Approval For Approval Change Orders $148,762.00 17.93% Work in Progress Estimated Change Orders -$20,000.00 -2.41% Potential Change Items Remaining Contingency $701,057.00 84.48%

Potential Change Items -$170,000.00 Ogle County Community

OGLE COUNTY COMMUNITY

MENTAL HEALTH (708) BOARD

Mental Health Board

MINUTES OF THE April 11, 2019 Meeting

On April 11, 2019 Nick Head called a meeting of the 708 Board to order at 7:30 a.m. at the Ogle County Sheriff’s Training Room, 202 South First Street, Oregon, Illinois at the call of the secretary and a notice given to each board member and on notice posted at the Ogle County Courthouse and Ogle County Sheriff’s Office. Nick Head presided.

The secretary called the roll:

BOARD MEMBERS PRESENT: Nick Head, President, Kathleen Wilson, Tracy Brooks, Bill Sigler, Secretary/Treasurer, Marcella Haushahn, Margaret Tyne, Renee Barnhart and Dorothy Bowers, Vice President /Ogle County Board Liaison.

ABSENT: Amy Stephenitch

OTHERS PRESENT: Patrick Phalen and Sarah Schulser-Popp of Sinnissippi Center’s Inc., Ruth Carter of HOPE, Kathy Groenhagen of Serenity Hospice and Home, Brion Brooks of the Village of Progress, Pattie Hobbs of Easter Seals, Jeremy Hooker of Lutheran Social Services of Illinois and Maureen Mostacci of Rockford Sexual Assault Counseling, Inc.

Guests: Justine Messenger and Gina Fulton

The Chair announced that we have a quorum.

Approval of Agenda: Dorothy Bowers moved to accept the agenda as presented. Kathe Wilson seconded. Motion carried unanimously:

Review and approval of the February minutes was done. Marcella Haushahn moved to approve the February meeting minutes as presented. Dorothy Bowers seconded. Motion carried unanimously.

Review and approval of the agency vouchers for April. Dorothy Bowers moved to approve the vouchers for April as submitted. Tracy Brooks seconded. Motion carried on roll call vote of eight ayes, no nays and one absent.

1 The financial report for April was presented. A motion was made by Kathe Wilson to approve the financial reports for April as presented. Dorothy Bowers seconded. Motion carried on roll call vote of eight ayes, no nays and one absent.

Officer’s Reports:

Nick Head referred to the information that he has sent to the Board regarding the proposal that we give to the Health, Education and Welfare Committee.

Dorothy Bowers reported that she has some wonderful news. Never do the County Board Members talk to me about the funding. I had the pleasure of attending Focus House fundraiser and at the supper a couple of Ogle County Board Members cornered me and said that they would like to see the amount of 708 funds raised up to the 1% for right now. So, I know that everyone has turned in their funding request today, but if any of the Agencies can come up with any new programs, being creative, but being realistic and present them at their funding hearing we will consider it along with the application.

Dorothy Bowers reported that the Health, Education and Welfare Committee is shooting for the last Wednesday of August for our application for funding.

Unfinished Business:

Agency Brochure - Kathe Wilson has it ready for review and will forward to Board.

Margaret Tyne reported that her family was able to use Serenity Hospice and Home and it was just wonderful.

Nick Head reminded the agencies how important it is for them to stay in front of the County Board and keep them informed about their agency.

Agency visits: In the past we have had our meetings at an agency and Nick Head moved that at least once a year we schedule a meeting at each agency. Dorothy Bowers seconded. Motion carried on roll call vote of eight ayes, no nays and one absent.

708 Board Video to be viewed at a future meeting.

Interview persons for recording secretarial position after the meeting. . New Business:

All Funding Applications have been turned in and times for hearings have been reviewed.

Court reporter has been contacted.

Ad Hoc Committee made up of Kathe Wilson, Renee Barnhart and Margaret Tyne to present a list of interested board members to be officers at the May 14th meeting.

2 Liaison Reports:

Dorothy Bowers reported nothing new with NWICCC and that they will be meeting in June.

Dorothy Bowers reported that the Shining Star committee meeting was cancelled, and the next meeting will be in May.

Tracy Brooks reported on the Ogle County Cares Coalition they met on April 1st. The speaker spoke on the Open Project that we the 708 Board had previously endorsed. That was all that happened.

A memorial gift had been received for Willian A. Jones who had served on the Ogle County Mental Health (708) Board many years ago. The checks total $235.00 Nick Head will contact the person who sent the donations and ask them where they would like the money to be donated. Kathe Wilson will talk to Bob Glaser and see if he remembers the gentleman and we can give that information to the family.

Agency Reports:

Newspaper articles are April Easter Seals and May Sinnissippi Centers, Inc.

No new County Board Member visits but Nick Head reminded the Agencies that this time of year is the very best time to get in touch with the County Board and do a presentation. Also suggested a small note to each board member thanking them for the opportunity to speak and share with them about your agency. Dorothy Bowers agreed that this is a very good time to do a presentation.

Serenity Hospice and Home – Kathy Groenhagen reported that they have been very busy and that the Shed is also very busy with two bereavement classes going right now. A fundraising event next month at Stronghold. The Virtual Dementia Tour is booked clear through August.

Lutheran Social Services of Illinois – Jeremy Hooker reported that they have been working on Grants. Our school programs have been very busy. Youth Works has another project called To Good for Violence. It is being well received and we are just getting a good start.

Easter Seals Children’s Development Center – Pattie Hobbs reported that they are just three weeks out from the Mom’s Retreat and have two places open if anyone knows of someone who needs help let us know. On May 11th a Medieval Fun Fair will be held at Stronghold. We are collaborating with Florissa, Byron Key Club, Child and Family Connections, Byron Kids, Star Net and the Ogle County Extension Office.

A little sibling workshop will also be held that day. They are making medieval costumes for the kids to wear that day. Hononegah Archery group is coming to work with the attendees.

Rockford Sexual Assault Counseling –Maureen Mostacci reported that April is Sexual Assault Awareness Month and that they have set up info tables at schools for people to become familiar with the staff. Also doing things with Rockford University in Winnebago.

April 24th is Denim Day. People take pictures and post to Facebook to bring awareness to rape victim survivors.

Hope – Ruth Carter reported that Saturday May 4th at 1:00 PM is HOPE's 5th Annual CincoK De Mayo 5K Run/Walk. HOPE of Ogle County is also celebrating 35 years of providing domestic abuse services to Ogle County and will be celebrating 35 years at CincoK this year. CincoK is at Attwood Park/Cooper Park in Rochelle this year and kicks off Cinco de Mayo festivities. The t-shirt material is a softer quality this year and there is still time to sign up.

The Have You Filled a Bucket today project was a success. We had very positive outcomes from the teachers who used the books and supplementary website materials within the Rochelle Pre-K through 2nd grade classrooms. The teachers continue to use the books with students as the years follow.

Sinnissippi Centers, Inc. – Patrick Phalen reported Expression Arts Reception Show is April 26th at 5 PM at the Pic Show in Dixon.

Community Support Team effort is being expanded to Ogle County. It offers an intensive support-based program for serious mental illness. They are working with Project Open to bring collaboration with other entities and trying to find a full-time coordinator for Safe Passages and the transitions people to bring Ogle County current. Everyone survived the electronic medical record transition brought on by the state. Sinnissippi recently hired 3 full time new psychiatrists on staff. It has proven to be a really nice thing to offer their clients. Recovery Home is going well, and it is full with a waiting list. They are hoping to open a Female ½ Way house in the future. The Recovery Home has become a kind of cultural center for recovering. He would like to bring on more local support for funding in the future.

Safe Harbor is changing its name to Lee County Recovery Support and still very active. One of the future tasks is to try and fill the volunteer schedule. Finding it difficult for support in ogle county regarding volunteers and participation interest in the mental health issues and first aid classes offered. Stating we are not where we would like to be with education and participation.

Possibility of polling participants for First Aide Mental Health Training to find out how to be more aggressive bringing in volunteers and participation in training. It is an 8-hour class and difficult to get people involved because of the time and cost. Looking to potentially break the class into two 4-hour segments. Currently have two adult instructors and two child instructors offering at least 2 trainings per year. The board mentioned a

4 way to promote co-sponsoring through the entities in the area to bring this to the forefront of our community.

Upcoming Adult Mental Health First Aid Trainings: • May 10th – Dixon Police Department • June 5th – KSB Hospital

Village of Progress – Brion Brooks reported that the Village is putting the finishing touches on its new 3 to 5-year strategic plan. Brion will also be attending a week-long Disability & Theology workshop in Holland, MI. The Village is also preparing to celebrate their 50th anniversary with an open house in August.

There being no objection the meeting was adjourned.

The next meeting will be May 2, 2019 at Ogle County Sheriff’s Department, 202 South First Street, Oregon, IL

Respectfully submitted, Justine Messenger Recording Secretary 815-238-1829 [email protected]

Approved: May 2, 2019

______Nick Head, President William Sigler, Secretary/Treasurer

5 Ogle County Community

OGLE COUNTY COMMUNITY

MENTAL HEALTH (708) BOARD

Mental Health Board

MINUTES OF THE February 21, 2019 Meeting

On February 21, 2019 Nick Head called a meeting of the 708 Board to order at 7:30 a.m. at the Ogle County Sheriff’s Training Room, 202 South First Street, Oregon, Illinois at the call of the secretary and a notice given to each board member and on notice posted at the Ogle County Courthouse and Ogle County Sheriff’s Office. Nick Head presided.

The secretary called the roll:

BOARD MEMBERS PRESENT: Nick Head, President, Kathleen Wilson, Tracy Brooks, Bill Sigler, Secretary/Treasurer, Marcella Haushahn, Margaret Tyne and Dorothy Bowers, Vice President /Ogle County Board Liaison.

ABSENT: Amy Stephenitch

OTHERS PRESENT: Patrick Phalen and Ashley Koza of Sinnissippi Center’s Inc., Diane Johnson of HOPE, Kathy Groenhagen and Angie Theisen of Serenity Hospice and Home, Brion Brooks of the Village of Progress, Pattie Hobbs of Easter Seals and Michelle Pauley of Rockford Sexual Assault Counseling, Inc.

Guest:

The Chair announced that we have a quorum.

Approval of Agenda: Dorothy Bowers moved to accept the agenda as presented. Bill Sigler seconded. Motion carried unanimously:

Review and approval of the December minutes was done. Marcella Haushahn moved to approve the December meeting minutes as presented. Dorothy Bowers seconded. Motion carried unanimously.

Review and approval of the agency vouchers for February and March. Bill Sigler moved to approve the vouchers for February and March as submitted. Dorothy Bowers seconded. Motion carried on roll call vote of eight ayes, no nays and one absent.

1 The financial report for December, January, February and March was presented. A motion was made by Dorothy Bowers to approve the financial reports for December, January, February and March as presented. Bill Sigler seconded. Motion carried on roll call vote of eight ayes, no nays and one absent.

Officer’s Reports:

Nick Head reported that he had attended the HEW Committee Meeting.

Dorothy Bowers reported nothing new with NWICCC.

Dorothy Bowers reported that the Shining Star committee had met and handed out information regarding the Family Advocate Report. Shining Star is trying to be more noticeable and they have a new newsletter that they have put out and Dorothy Bowers had a copy for everyone to see. (see attached)

Nick Head asked Tracy Brooks to be our liaison on the Ogle County Cares Coalition. HEW Committee she has nothing to report.

Unfinished Business:

Review of the By-Laws was done.

Motion to table retreat discussion was done by Margaret Tyne. Dorothy Bowers seconded. Motion carried unanimously.

Kathe Wilson has been working on a new video and her source has moved to California.

Kathe Wilson brochure has received updates from most of the agencies. Plans to do a new Brochure will be talked about at the next meeting.

Nick Head suggested that we have a different way to proceed with the election of officers. After some discussion it was decided that in April, we would appoint a Ad Hoc Committee to look into who might like to be an officer and would be willing to run for an office.

New Business:

Interview persons interested in the recording secretary position will continue.

Agency Reports:

Newspaper articles are February LSSI and March Sinnissippi Centers, Inc.

No new County Board Member visits.

2 Patrick Phalen of Sinnissippi Centers, Inc. – Patrick Phalen gave a brief report on a really bad year for the agency. The move to managed Medicaid has been an adjustment and having a computer virus on top of that we are looking at around an $800,000 deficit. Financial report attached.

Diane Johnson of Hope – Presented to the board a written report.

Brion Brooks of the Village of Progress – Presented a written report to the board

Kathy Groenhagen of Serenity Hospice and Home – Kathy Groenhagen reported that they are just about finished with their financial audit and will send a financial report soon. They have a big problem with the State of Illinois on their new billing process and have lots of issues. We really appreciate the Bereavement Care Funds but we are over whelmed with the amount of people that need services.

Patti Mook of Easter Seals Children’s Development Center – Patti Hobbs reported that they are using all of the respite hours and things are going well. (see attached report)

Michelle Pauley, with Rockford Sexual Assault Counseling – Michelle Pauley reported that they have been affected by the government shutdown. They have not had to shut down because they have a line off credit to fall back on. (see attached report)

Jeremy Hooker of Lutheran Social Services of Illinois – was unable to attend. Financial statement is attached.

Eileen M. Liezert, LCSW Executive Director of Family Counseling Services – was not present

There being no objection the meeting was adjourned.

The next meeting will be April 11, 2019 at Ogle County Sheriff’s Department, 202 South First Street, Oregon, IL

Respectfully submitted, Cecilia M. Zimmerman Recording Secretary 815-535-2078 [email protected]

Approved: April 11, 2019

______Nick Head, President William Sigler, Secretary/Treasurer

Ogle County Highway Department

Road & Bridge Committee Meeting Minutes

May 14, 2019

I. Meeting called to order at 8:00 AM by Chairman Hopkins at the Ogle County Courthouse, Room 100. Members present: Stan Asp, Dorothy Bowers, Lloyd Droege, Rick Fritz and Lyle Hopkins. Others present: Jeremy Ciesiel, County Engineer

II. Approval of Minutes A. Reviewed April 9, 2019 Road & Bridge Minutes. 1. Motion to approve minutes by – Dorothy Bowers 2. Motion seconded by – Rick Fritz 3. Vote – All in favor

III. Reviewed Bills and Payroll A. Motion to approve Highway Dept bills and payrolls by – Dorothy Bowers B. Motion seconded by – Stan aSp C. Discussion: Bills higher this month primarily due to the purchase of the new motor grader. D. Vote – All in favor

IV. Received Bids A. None this month

V. Petitions and Resolutions A. None this month

VI. Business & Communications A. Unfinished Business 1. Project Status Report (see attached)

B. New Business 1. Flagg Rd & Chana Rd Intersection Study – The County Engineer explained the Intersection Study that was performed and went into the findings. As a result of a change in traffic patterns and a change in land use of the properties at the intersection, the intersection will be changed

www.oglecounty.org 1989 S IL Rt 2 Oregon, IL 61061 815-732-2851

Road & Bridge Committee Minutes May 14, 2019

to a 4-way stop. The County Engineer will purchase new flashing beacons and signs for the intersection. Per the request of the committee, he will also price stop signs with perimeter LEDs. He has also discussed the possibility of borrowing changeable message boards to notify the traveling public of the changed condition. 2. Employee Uniforms – The County Engineer was approached by an employee about the possibility of utilizing a service for employee uniforms at the Highway Department. The County Engineer discussed the possibility of supplementing the cost of the uniforms. Uniforms are not in the 2019 budget. At this time, if an employee wants to opt into a uniform program it would need to be 100% at their expense. The County Engineer will discuss the possibility of payroll deduction with the Treasurer to cover these costs. 3. I.A.C.E. Legislative Committee – HB 391, HB 3233 & HB 3823 deal with Transportation Funding. Of these, HB 391 did move out of committee. It would raise approximately $2.4 Billion additional funds annually for roads and transit through a combination of increases in the state motor fuel tax (MFT) and registration fees. Increases in MFT would benefit the counties, townships and municipalities since MFT funds are distributed by a statutory formula. Other registration fee increases will not likely benefit local agencies as they are not currently distributed to local agencies. 4. I.A.C.E. Policy Committee – Potential policy changes as a result of proposed legislation (SB 177) that would mandate that certain local agencies institute a minority-owned, woman-owned, and veteran-owned Business Enterprise Program (BEP). As proposed, this would be based on the amount of motor fuel tax received and would affect all departments within the local agency, not just the highway department. The limit as currently written is set at $1,000,000, which could include Ogle County depending on the year. 5. Summer mowing crews have been hired. Part-time seasonal employees will begin over the next few weeks. 6. Next Meeting – Tuesday, June 11, 2019, @ 8:00 AM, Ogle County Courthouse, Room 100 Lettings: (Letting to be held June 7th) 2019 Structure Repair Project

VII. Public Comment - None

VIII. Meeting adjourned at 9:00 A.M. by Chairman Hopkins. Minutes submitted by Jeremy A. Ciesiel, PE

Ogle County Highway Department

Road & Bridge Committee Project Status

May 2019 Project Status

1. 2019 Structure Repairs – Various Roads (Section 19-00323-00-BR) a. Working on design and specifications. b. June 2019 Letting 2. Brush Rd / Bluff Rd Bridge Replacement (Contractor: Martin & Company Excavating) a. Contracts being executed b. Work completed: $0. Remaining work: $427,471 3. Montague Rd Gutter Relocations (Contractor: N-TRAK Group, LLC)) a. Work to begin the week of May 13th. . b. Work completed: $0. Remaining work: $191,469 4. Freeport Rd Overlay (Contractor: Martin & Company Excavating) a. Work scheduled to begin mid-June. b. Work completed: $0. Remaining work: $629,0 98 5. Flagg Rd Microsurfacing (Contractor: A.C. Paving & Striping Co) a. Work expected to begin in June. b. Work completed: $0. Remaining work: $179,818 6. County Seal Coat (Contractor: Civil Constructors, Inc.) a. Work not yet scheduled. b. Work completed: $0. Remaining work: $410,791. 7. Township/Village Seal Coat (Contractors: Civil, Steffens 3D, Porter Bros & AC Paving) a. Work not yet scheduled. b. Work completed: $0. Remaining work: $1,074,727. 8. County Crack Sealing (Contractor: Complete Asphalt Service Company) a. Work under way. Estimate approximately 1 week left. b. Work completed: $45,000. Remaining work: $63,056 9. Flagg Twp Paving (Section 19-06138-00-RS) (Contractor: Rock Roads Companies) a. Contracts being executed. Expect work to take place after August b. Work completed: $0. Remaining work: $323,759. 10. Rockvale Twp Paving (Section 19-21130-00-RS) (Contractor: Martin & Co) a. Contracts being executed. b. Work completed: $0. Remaining work: $181,148. 11. Rockvale Twp Paving (Section 19-21000-00-GM) (Contractor: Martin & Co) a. Contracts being executed. b. Work completed: $0. Remaining work: $255,958. 12. Oregon-Nashua Twp & Rockvale Twp & City of Oregon Paving of Daysville Rd (Contractor: Martin & Co) a. Contracts being executed. b. Work completed: $0. Remaining work: $186,646 13. County Striping (Contractor: Countryman, Inc.) a. Work to take place between August 5th and September 27th. b. Work completed: $0. Remaining work: $51,933 www.oglecounty.org 1989 S IL Rt 2 Oregon, IL 61061 815-732-2851

Road & Bridge Committee – Project Status Report May 2019

14. Bridge Deck Sealing (Contractor: M&M Concrete, Inc.) a. Project awarded. b. Work completed: $0. Remaining work: $19,510 15. Freeport Rd Pipe Culverts & Grading (Day Labor) 16. County Patching (Day Labor) 17. City of Oregon (6th Street Resurfacing) a. Contracts being executed. b. Work completed: $0. Remaining work: $39,157 18. City of Oregon 5th St & Jefferson St Resurfacing, Sidewalk and Curb & Gutter a. Working on design and specifications. b. Split out 6th St and 7th St work for 2019 project. Remainder after jail project. 19. 2019/2020 Bridge Inspections a. Inspections to take place Fall 2019.

2 Page 1 (Pages 1-4)

Page 1 Page 3 ·1·STATE OF ILLINOIS· ·) ·1· · · · · · ·MR. OCKEN:··Mr. Reibel, what's the next ·· · · · · · · · · · · ·) Number 2-19 Amendment ·2·COUNTY OF OGLE· · ··) ·2· · · ·· order of business. ·· · ·3· ·3· · · · · · ·MR. REIBEL:··Next order of business is to ·· · ·4· ·4· · · ·· consider the request filed March 20th, 2019, of ·· · ·5·In the Matter of the Petition ·5· · · ·· Anthony S. Benesh, 3418 North Vine Road, Oregon, ·· · ·6· · · · · · · ·of ·6· · · ·· Illinois, for an Amendment to the Zoning ·· · ·7·Anthony S. Benesh, Rockvale Township ·7· · · ·· District to rezone from AG-1 Agriculture ·· · ·8·Ogle County, Illinois ·8· · · ·· District to R-2 Single-Family Residence District ·· · ·9· ·9· · · ·· on property described as follows, and owned by ·· · 10· · · ·· the Petitioners: 10· ·· · · · · · · · ·· Testimony of Witnesses 11· · · · · · ·Part of the Northwest Quarter of the 11· · · · · · · ·· Produced, Sworn and ·· · · · · · · · ·· Examined on this 25th day 12· · · · · · ·Southeast Quarter; and part of the 12· · · · · · · ·· of April, A.D., 2019, ·· · · · · · · · ·· before the Ogle County 13· · · · · · ·Northeast Quarter of the Southeast Quarter 13· · · · · · · ·· Zoning Board of Appeals ·· · 14· · · · · · ·of Section 10, T24N, R10E of the 4th P.M., 14· ·· · 15· · · · · · ·Rockvale Township, Ogle County, Illinois, 15· ·· · 16· · · · · · ·10.0 acres, more or less. 16· ·· · Present: 17· · · · · · ·Property Identification Number:··Part of 17· ·· · Paul Soderholm 18· · · · · · ·09-10-401-001. 18·Mark Hayes 19· · · · · · ·Common Location:··5258 North River Road. ·· · Cody Considine 19·James Reed 20· · · · · · ·For the record, a sign has been posted ·· · 20·Randy Ocken, Chairman 21· · · ·· along the frontage of the property to notify the ·· · 21·Michael Reibel, Zoning Administrator 22· · · ·· public of the pending public hearing reference ·· · 22· 23· · · ·· the subject property.··All adjoining property ·· · 23· 24· · · ·· owners to the petition have been notified by ·· · 24· · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 2 Page 4

·1· · · · · · · · · · · · ·INDEX ·1· · · ·· certified mail of the hearing this evening and ·2· · ·2· · · ·· the specifics of the petition.··And a public ·3· · · ·Witness· · · · · · · · · · · · · · ·Examination ·3· · · ·· notice has been published in the April 1st, ·4· ·Anthony Benesh ...... · ··9 ·4· · · ·· 2019, edition of the Ogle County Life to notify ·5· ·James Bortoli...... · ·18 ·5· · · ·· the public of the hearing this evening and the ·6· · ·6· · · ·· specifics of the petition. ·7· · ·7· · · · · · ·Under the Staff Report, which is on file, ·8· · ·8· · · ·· the Board members have received, I will point ·9· · ·9· · · ·· out, under General Information, that the site is 10· · 10· · · ·· located on the west side of North River Road 11· · 11· · · ·· beginning approximately half a mile south of 12· · 12· · · ·· South Devil's Lane. 13· ·End...... · ·32 13· · · · · · ·Size is 10.0 acres. 14· · 14· · · · · · ·Existing land use is grass, trees, and 15· · 15· · · ·· bottomland floodplain consisting of grass and 16· · 16· · · ·· timber. 17· · 17· · · · · · ·As far as surrounding land use and zoning, 18· · 18· · · ·· the surrounding are consists of a mixture of 19· · 19· · · ·· residential and agricultural uses.··Land to the 20· · 20· · · ·· north is in large-lot residential use zoned 21· · 21· · · ·· AG-1; land to the east is in agricultural use 22· · 22· · · ·· zoned R-2; land to the south is in grass/timber 23· · 23· · · ·· zoned R-1 Rural Residence District; land to the 24· · 24· · · ·· west is the Rock River zoned AG-1.··There are 13 · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 2 (Pages 5-8)

Page 5 Page 7 ·1· · · ·· non-farm dwellings within one-quarter mile and ·1· · · · · · ·According to the Illinois Department of ·2· · · ·· approximately 94 within one-half mile of the ·2· · · ·· Natural Resources, the Natural Resource Review ·3· · · ·· site.··The nearest livestock management facility ·3· · · ·· provided by EcoCAT identified protected ·4· · · ·· is approximately 1.2 miles to the north of the ·4· · · ·· resources that may be in the vicinity of the ·5· · · ·· site. ·5· · · ·· proposed action.··The Department has evaluated ·6· · · · · · ·No previous zoning history on the site. ·6· · · ·· this information and concluded that adverse ·7· · · · · · ·Under Special, I will point out, public ·7· · · ·· effects are unlikely.··Therefore, consultation ·8· · · ·· utilities, public water is available from the ·8· · · ·· under 17 Illinois Administrative Code Part 1075 ·9· · · ·· City of Byron. ·9· · · ·· is terminated. 10· · · · · · ·Transportation, North River Road is a 10· · · · · · ·So the Illinois DNR is satisfied there 11· · · ·· hot-mix surfaced Ogle County highway and is 11· · · ·· will be no impact on threatened/endangered 12· · · ·· functionally classified as a major collector. 12· · · ·· species or natural areas. 13· · · · · · ·Physical characteristics, the site is part 13· · · · · · ·At the April 23rd, 2019, meeting of the 14· · · ·· of an upland stream terrace and stream bottom 14· · · ·· Regional Planning Commission, Mr. Nelson made a 15· · · ·· system.··Approximately 82 percent of the site is 15· · · ·· motion to recommend approval of the petition, as 16· · · ·· within the Special Flood Hazard Area of the Rock 16· · · ·· the use -- proposed use is similar to what's 17· · · ·· River according to the Ogle County, Illinois, 17· · · ·· occurring in the area, it is consistent with the 18· · · ·· Flood Insurance Rate Maps from FEMA. 18· · · ·· Comprehensive Plan. 19· · · ·· Approximately 15 percent of the site contains 19· · · · · · ·Mr. Reising asked if there are any issues 20· · · ·· mapped wetlands (freshwater emergent and 20· · · ·· or comments from the City of Byron?··Mr. Reibel 21· · · ·· freshwater forested/shrub) according to the U.S. 21· · · ·· responded that the City of Byron has not 22· · · ·· Fish and Wildlife Service (National Wetlands 22· · · ·· provided any comment on this petition as of 23· · · ·· Inventory.)··According to the Ogle County 23· · · ·· today.··And that holds true today. 24· · · ·· Digital Soil Survey, soil types on the site are: 24· · · · · · ·Motion carried unanimously five to zero by · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 6 Page 8 ·1· · · ·· 290B - Warsaw loam, 2 to 5 percent slopes; 570B ·1· · · ·· a roll call vote. ·2· · · ·· - Martinsville silt loam, 2 to 5 percent slopes; ·2· · · · · · ·Soil and Water Conservation District, in ·3· · · ·· and, 3082A - Millington silt loam, 0 to 2 ·3· · · ·· their summary page of the Natural Resources ·4· · · ·· percent slopes, frequently flooded.··The ·4· · · ·· Inventory that they have prepared, would like to ·5· · · ·· identified soil types have the following ·5· · · ·· call attention to the following concerns that ·6· · · ·· selected characteristics: ·6· · · ·· should be noted and addressed for this petition: ·7· · · · · · ·100 percent are classified as "prime ·7· · · ·· The existing land use for the parcel is ·8· · · ·· farmland" (78 percent of which are qualified by, ·8· · · ·· grassland; surrounding land use for the parcel ·9· · · ·· "...if drained and either protected from ·9· · · ·· request is grassland and residential; land 10· · · ·· flooding or not frequently flooded during the 10· · · ·· evaluation score of 75 out of hundred; most of 11· · · ·· growing season"); 11· · · ·· the soils on the parcel are very limited for 12· · · · · · ·· 22 percent are well drained, and not 12· · · ·· local roads and streets; shallow excavations, 13· · · ·· subject to ponding or flooding, and the 13· · · ·· lawns and landscaping due to ponding, flooding, 14· · · ·· remainder are poorly drained and frequently 14· · · ·· depth of saturated zone and frost action; most 15· · · ·· flooded; 15· · · ·· of the soils in the parcel are very limited for 16· · · · · · ·21 percent are very limited for septic 16· · · ·· dwellings with basements; most of the soils in 17· · · ·· fields due to seepage and slope; 78 percent are 17· · · ·· the parcel are considered poorly drained; most 18· · · ·· very limited for septic fields due to poinding, 18· · · ·· of the soils on the parcel are very limited for 19· · · ·· flooding, depth to saturated zoned and seepage; 19· · · ·· septic tank absorption fields due to ponding, 20· · · ·· the remainder are somewhat limited due to 20· · · ·· flooding, depth of saturated zone; some of the 21· · · ·· seepage and slope. 21· · · ·· area in this request is mapped as wetlands; most 22· · · · · · ·Under the LESA program, the LESA score of 22· · · ·· of the areas in this request are labeled as 23· · · ·· 161 indicates a Low rating for protection.··Land 23· · · ·· frequent in the flooding frequency class; an 24· · · ·· evaluation being 75; site assessment, 86. 24· · · ·· erosion and sediment control plan needs to be · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 3 (Pages 9-12)

Page 9 Page 11 ·1· · · ·· developed, implemented, and maintained prior to ·1· · · · · · ·MR. BENESH:··Oh, absolutely. ·2· · · ·· and during all construction phases; and a ·2· · · · · · ·MR. OCKEN:··So that floods back towards ·3· · · ·· stormwater detention site needs to be developed ·3· · · ·· the river then? ·4· · · ·· to prevent increased surface water runoff from ·4· · · · · · ·MR. BENESH:··Oh, sure, yeah.··The water ·5· · · ·· adversely affecting downstream areas. ·5· · · ·· floods across it, yeah. ·6· · · · · · ·And that's signed by Marcia Heuer, ·6· · · · · · ·MR. OCKEN:··But not up towards the front? ·7· · · ·· Chairman of the Soil and Water Conservation ·7· · · · · · ·MR. BENESH:··No, it doesn't come up. ·8· · · ·· District, and Brian Lindquist, resource ·8· · · ·· There's an old -- a little, I call it a chicken ·9· · · ·· Conservationist. ·9· · · ·· house there, it sometimes gets near it but never 10· · · · · · ·That is all I have. 10· · · ·· in it, you know. 11· · · · · · ·MR. OCKEN:··All right.··Mr. Benesh, please 11· · · · · · ·MR. OCKEN:··Has there ever been a house on 12· · · ·· come forward to the podium. 12· · · ·· this parcel? 13· · · · · · ·Please raise your right hand. 13· · · · · · ·MR. BENESH:··No, not -- well, not that I'm 14· · · · · · · · · · ·· ANTHONY BENESH, 14· · · ·· aware of. 15· · · ·· being first duly sworn, testified as follows: 15· · · · · · ·MR. OCKEN:··Okay.··Questions or comments 16· · · · · · ·MR. OCKEN:··Please state your name and 16· · · ·· from the Board? 17· · · ·· address to the recorder. 17· · · · · · ·MR. SODERHOLM:··Yeah.··I noted that both 18· · · · · · ·MR. BENESH:··Anthony Benesh, B-E-N-E-S-H, 18· · · ·· of those parcels are listed for sale by one of 19· · · ·· 3418 North Vine Road, Oregon, Illinois. 19· · · ·· the local realtors.··So if you plan on keeping 20· · · · · · ·MR. OCKEN:··And tell us why you're 20· · · ·· it, why are they for sale? 21· · · ·· requesting to rezone this parcel from AG-1, 21· · · · · · ·MR. BENESH:··The two parcels? 22· · · ·· Agricultural District, to R-2, Single-Family 22· · · · · · ·MR. SODERHOLM:··Yes. 23· · · ·· Residence District. 23· · · · · · ·MR. BENESH:··Well, the one parcel is 24· · · · · · ·MR. BENESH:··My father and I purchased the 24· · · ·· listed for house, the house. · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 10 Page 12 ·1· · · ·· property, and he is now deceased.··I'm trying to ·1· · · · · · ·MR. SODERHOLM:··There's two real estate ·2· · · ·· sell the property.··I would like to keep part of ·2· · · ·· for sale signs there out there. ·3· · · ·· it to possibly build a house on someday.··Most ·3· · · · · · ·MR. BENESH:··There's just two there, but ·4· · · ·· of the site that you're talking about is -- I ·4· · · ·· it is not -- that ten acres is not for sale. ·5· · · ·· have no interest in doing anything in the ·5· · · · · · ·MR. SODERHOLM:··The part where the ·6· · · ·· floodplain.··Just up by the road there's a small ·6· · · ·· limestone -- ·7· · · ·· piece where it would be a nice house there. ·7· · · · · · ·MR. BENESH:··The house is for sale to the ·8· · · · · · ·MR. OCKEN:··And do you plan to build a ·8· · · ·· north. ·9· · · ·· house there? ·9· · · · · · ·MR. HAYES:··To the north. 10· · · · · · ·MR. BENESH:··Not immediately, but possibly 10· · · · · · ·MR. SODERHOLM:··I'm confused. 11· · · ·· someday. 11· · · · · · ·MR. HAYES:··He's looking at right -- 12· · · · · · ·MR. OCKEN:··Okay.··And you own the 12· · · · · · ·MR. SODERHOLM:··There was a for sale sign 13· · · ·· property to the north of this parcel then; is 13· · · ·· there and there's a for sale sign there. 14· · · ·· that right. 14· · · · · · ·MR. BENESH:··It's just in the yard, but 15· · · · · · ·MR. BENESH:··Correct, to the north. 15· · · ·· it's not for sale. 16· · · · · · ·MR. REIBEL:··The old stone house. 16· · · · · · ·MR. OCKEN:··So the ten acres is not for 17· · · · · · ·MR. BENESH:··The stone house, yes. 17· · · ·· sale currently? 18· · · · · · ·MR. OCKEN:··Yes. 18· · · · · · ·MR. BENESH:··The ten acres is not. 19· · · · · · ·MR. BENESH:··And also the land across the 19· · · ·· There's a sign in the yard.··The ten acres is 20· · · ·· road.··There's 50 acres across the road. 20· · · ·· not for sale. 21· · · · · · ·MR. OCKEN:··Okay.··Has that property ever 21· · · · · · ·MR. OCKEN:··Currently not for sale. 22· · · ·· flooded, to your knowledge? 22· · · · · · ·Okay.··Any other questions or comments 23· · · · · · ·MR. BENESH:··The lower part? 23· · · ·· from the Board? 24· · · · · · ·MR. OCKEN:··Yeah. 24· · · · · · ·MR. SODERHOLM:··Have you used the low land · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 4 (Pages 13-16)

Page 13 Page 15 ·1· · · ·· there that's subject to flooding?··Have you used ·1· · · · · · ·MR. BENESH:··Have to put a septic system ·2· · · ·· that? ·2· · · ·· in. ·3· · · · · · ·MR. BENESH:··Actually, we have made hay ·3· · · · · · ·MR. SODERHOLM:··Septic field.··Would the ·4· · · ·· down there before. ·4· · · ·· drain go down into the lowlands? ·5· · · · · · ·MR. SODERHOLM:··You what? ·5· · · · · · ·MR. BENESH:··I don't think you can go down ·6· · · · · · ·MR. BENESH:··We have made hay, baled hay, ·6· · · ·· into the lowlands. ·7· · · ·· down there before, but it's been several years ·7· · · · · · ·I'm not a septic guy, but I'm assuming ·8· · · ·· since we have done it. ·8· · · ·· that you could not go into a floodplain with a ·9· · · · · · ·MR. SODERHOLM:··Are there roads down ·9· · · ·· septic. 10· · · ·· there. 10· · · · · · ·MR. REIBEL:··No. 11· · · · · · ·MR. BENESH:··There's a small -- not off 11· · · · · · ·MR. OCKEN:··Anything else? 12· · · ·· the ten acres, but on the part where the stone 12· · · · · · ·MR. SODERHOLM:··Not yet, no. 13· · · ·· house, there is a road that goes down by the 13· · · · · · ·MR. CONSIDINE:··Mr. Chairman, I just 14· · · ·· river where you can access it. 14· · · ·· wonder -- I think someone might have to be crazy 15· · · · · · ·MR. SODERHOLM:··Do you plan on changing 15· · · ·· to build a house down in the floodplain, but in 16· · · ·· any feature of the topography down there -- 16· · · ·· these particular cases do you -- is it to make a 17· · · · · · ·MR. BENESH:··No, not really. 17· · · ·· recommendation to, you know, have that buildable 18· · · · · · ·MR. SODERHOLM:··-- on that low land? 18· · · ·· site in the uplands? 19· · · · · · ·MR. BENESH:··No. 19· · · · · · ·MR. OCKEN:··I would assume that would 20· · · · · · ·MR. SODERHOLM:··Beach access? 20· · · ·· depend on the building permit.··Is that right? 21· · · · · · ·MR. BENESH:··Possibly a boat dock or 21· · · · · · ·MR. REIBEL:··Well, yeah.··Are you saying 22· · · ·· something like that. 22· · · ·· to make the approval contingent upon that 23· · · · · · ·MR. SODERHOLM:··I thought I read somewhere 23· · · ·· requirement? 24· · · ·· where there was some concern about natural, you 24· · · · · · ·MR. CONSIDINE:··Yeah.··Mr. Benesh stated · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 14 Page 16 ·1· · · ·· know, wildlife and things like that or species ·1· · · ·· that he may someday build a house on the upland, ·2· · · ·· on that property. ·2· · · ·· which makes the most obvious sense.··But when he ·3· · · · · · ·MR. REIBEL:··The IDNR did identify some ·3· · · ·· passes the land, you know, like, if he hadn't ·4· · · ·· protected resources that are generally in the ·4· · · ·· built a house there yet, you know, what would ·5· · · ·· vicinity.··The Commonwealth Edison Prairie INAI ·5· · · ·· prevent someone from building the house in the ·6· · · ·· site, which is south and east of this -- of your ·6· · · ·· wetlands? ·7· · · ·· site here, right, Tony?··I mean, that's down at ·7· · · · · · ·MR. REIBEL:··We usually say that, you ·8· · · ·· the end of Wagon Road, I think. ·8· · · ·· know, conditions on a rezone are usually not ·9· · · · · · ·Right, Cody? ·9· · · ·· allowable. 10· · · · · · ·MR. CONSIDINE:··Uh- 10· · · · · · ·MR. CONSIDINE:··Sure. 11· · · · · · ·MR. REIBEL:··The Rock River Byron Segment 11· · · · · · ·MR. REIBEL:··You know, it's a wholesale 12· · · ·· INAI site, which is the Rock River, and the 12· · · ·· land use change.··You know, different land use 13· · · ·· black sandshell, the Ligumia recta, which is a 13· · · ·· district.··So conditional approvals generally 14· · · ·· mussel that occurs in the Rock River.··But they 14· · · ·· aren't done with a rezone. 15· · · ·· said there are no adverse effects likely from 15· · · · · · ·But, I mean, could somebody possibly build 16· · · ·· development of this property for a house. 16· · · ·· an elevated home?··I mean, would have to build 17· · · · · · ·MR. SODERHOLM:··Now, is the site served by 17· · · ·· an elevated home down there.··Yeah, that can be 18· · · ·· Byron sewer line? 18· · · ·· 7 or 8 feet in the air.··But to provide a house 19· · · · · · ·MR. BENESH:··Not, sewer, no.··But water. 19· · · ·· down there in the floodplain with a septic 20· · · · · · ·MR. SODERHOLM:··They have a water pipe out 20· · · ·· system, you would have to pump it uphill, 21· · · ·· there, okay. 21· · · ·· because you can't put a new septic system in the 22· · · · · · ·MR. BENESH:··Yeah. 22· · · ·· floodplain.··You would have to pump it up top. 23· · · · · · ·MR. SODERHOLM:··So if you were to put a 23· · · · · · ·I would say that it makes sense that 24· · · ·· house there, how would you handle the sewage? 24· · · ·· somebody probably wouldn't be building in a · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 5 (Pages 17-20)

Page 17 Page 19 ·1· · · ·· floodplain; they would build up top. ·1· · · · · · ·MR. BENESH:··That's correct. ·2· · · · · · ·MR. CONSIDINE:··That's what I'm assuming, ·2· · · · · · ·MR. BORTOLI:··So it is for sale? ·3· · · ·· but just curious. ·3· · · · · · ·MR. BENESH:··It is not for sale. ·4· · · · · · ·MR. BENESH:··Wouldn't it be extremely ·4· · · · · · ·MR. BORTOLI:··Well, you can't sell just 8 ·5· · · ·· difficult to get a permit to build a house in a ·5· · · ·· acres until the zoning goes through, because ·6· · · ·· floodplain anyway? ·6· · · ·· right now it's an 18.9-acre parcel, correct? ·7· · · · · · ·MR. REIBEL:··It's possible.··I mean, you ·7· · · · · · ·MR. REIBEL:··He can sell it.··He can still ·8· · · ·· would have to jump through some hoops.··You ·8· · · ·· sell it.··He just couldn't build a house on this ·9· · · ·· would have to get permits from the Board and ·9· · · ·· ten acres unless it's rezoned. 10· · · ·· Illinois DNR, and me.··And I'm a tough one. 10· · · · · · ·MR. BORTOLI:··But you have to split the 11· · · ·· But, I mean, it's possible. 11· · · ·· zoning.··It's one parcel right now, correct? 12· · · · · · ·MR. BENESH:··I have no intention of that. 12· · · · · · ·MR. REIBEL:··It is. 13· · · · · · ·MR. OCKEN:··Other questions or comments 13· · · · · · ·MR. BORTOLI:··It's 18.9 acres? 14· · · ·· from the Board? 14· · · · · · ·MR. REIBEL:··Yeah. 15· · · · · · · · · · ·· (No verbal response.) 15· · · · · · ·MR. BORTOLI:··So you have to redo the plat 16· · · · · · ·MR. OCKEN:··Okay.··Hearing none, you may 16· · · ·· map to sell it off, correct? 17· · · ·· be seated.··Thank you. 17· · · · · · ·MR. REIBEL:··Just get a survey.··I mean, 18· · · · · · ·MR. BENESH:··All right.··Thank you. 18· · · ·· he can sell it. 19· · · · · · ·MR. OCKEN:··Anyone file for an appearance? 19· · · · · · ·MR. BORTOLI:··I thought in Ogle County, if 20· · · · · · ·MR. REIBEL:··Yes.··James Bortoli has 20· · · ·· you don't have 40 acres you can't just split off 21· · · ·· entered an appearance. 21· · · ·· a random amount, can you? 22· · · · · · ·MR. OCKEN:··Okay.··Mr. Bortoli. 22· · · · · · ·MR. REIBEL:··That's why he's applying to 23· · · · · · ·MR. BORTOLI:··I have a few questions. 23· · · ·· rezone the ten acres, so that he would be able 24· · · · · · ·MR. OCKEN:··I'm going to swear you in. 24· · · ·· to build a house on there in the future. · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 18 Page 20 ·1· · · · · · · · · · ·· JAMES BORTOLI, ·1· · · · · · ·MR. BORTOLI:··That's what I'm saying, if ·2· · · ·· being first duly sworn, testified as follows: ·2· · · ·· it doesn't go through -- it's going through not ·3· · · · · · ·MR. OCKEN:··State your name and address, ·3· · · ·· to only change the zoning from AG to R-1, but ·4· · · ·· please. ·4· · · ·· also to split off the ten acres, correct? ·5· · · · · · ·MR. BORTOLI:··James Bortoli, ·5· · · · · · ·MR. REIBEL:··Correct. ·6· · · ·· B-O-R-T-O-L-I, 8749 North Barker Road, Byron, ·6· · · · · · ·MR. BORTOLI:··So right now the house you ·7· · · ·· Illinois. ·7· · · ·· have for sale is on 18.9 acres? ·8· · · · · · ·MR. OCKEN:··And you own the property just ·8· · · · · · ·MR. BENESH:··That's right.··It has not ·9· · · ·· to the south; is that correct? ·9· · · ·· sold. 10· · · · · · ·MR. BORTOLI:··Correct. 10· · · · · · ·MR. BORTOLI:··I understand that.··You have 11· · · · · · ·MR. OCKEN:··Of this parcel? 11· · · ·· had it for sale for a long time.··You haven't 12· · · · · · ·MR. BORTOLI:··Correct. 12· · · ·· sold it.··So it looks to me, aren't you just 13· · · · · · ·MR. OCKEN:··I would remind you that this 13· · · ·· splitting off this ten acres so now you can get 14· · · ·· is an opportunity only to question the 14· · · ·· a wider base of customers so you can sell the 15· · · ·· Petitioner, not to make statements or offer 15· · · ·· ten acres to somebody and sell the house for a 16· · · ·· testimony.··If you wish to make a statement, you 16· · · ·· lot less?··I mean, the ten acres are going to be 17· · · ·· will be given an opportunity later in this 17· · · ·· worth around a hundred thousand dollars. 18· · · ·· hearing. 18· · · · · · ·MR. BENESH:··Oh, absolutely.··I would just 19· · · · · · ·So please address your questions to 19· · · ·· assume sell the house by itself and keep the 20· · · ·· Mr. Benesh. 20· · · ·· ten. 21· · · · · · ·MR. BORTOLI:··The gentleman on the end 21· · · · · · ·MR. BORTOLI:··Or sell the ten? 22· · · ·· asked you if it wasn't for sale right now. 22· · · · · · ·MR. BENESH:··I have no intention of 23· · · ·· Right now it's all one parcel, it's 18.9 acres, 23· · · ·· selling the ten. 24· · · ·· correct? 24· · · · · · ·MR. BORTOLI:··It sounds to me like your · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 6 (Pages 21-24)

Page 21 Page 23 ·1· · · ·· mode of this is -- it's been for sale for a long ·1· · · · · · ·MR. OCKEN:··I understand your concern, but ·2· · · ·· time. ·2· · · ·· you can't control the property next to you. ·3· · · · · · ·MR. BENESH:··Oh, absolutely. ·3· · · · · · ·MR. BORTOLI:··No, I can't, but the rules ·4· · · · · · ·MR. BORTOLI:··And you're going to make ·4· · · ·· of Ogle County are, you can't split it up ·5· · · ·· more money, so I don't know. ·5· · · ·· without going through this process, and that's ·6· · · · · · ·MR. BENESH:··Actually, I would make less ·6· · · ·· what this process is for.··So whenever someone ·7· · · ·· money, because I would keep the ten. ·7· · · ·· does that, I mean, it shouldn't just be a, Yes, ·8· · · · · · ·MR. BORTOLI:··Well, if you sell the ten, ·8· · · ·· it's okay, because we're going outside the ·9· · · ·· you would have more value.··Because you already ·9· · · ·· rules.··And that's why it's an appeal, correct? 10· · · ·· reduced the price of the house by $35,000 when 10· · · · · · ·MR. OCKEN:··Well, it's a map amendment. 11· · · ·· you're supposedly splitting it off. 11· · · ·· We're rezoning -- the request is to rezone from 12· · · · · · ·MR. BENESH:··I -- I don't know how to put 12· · · ·· AG-1 to R-2 Single-Family.··And there are six 13· · · ·· a value on the ten.··I'm not going -- 13· · · ·· standards that have to be met to approve that, 14· · · · · · ·MR. BORTOLI:··Well, the other ten acres 14· · · ·· and that's what we're going to be going through 15· · · ·· down there sold for a hundred, 125. 15· · · ·· here. 16· · · · · · ·MR. OCKEN:··Mr. Bortoli, could you clarify 16· · · · · · ·MR. BORTOLI:··Okay.··But the request also 17· · · ·· your concern?··I'm not really sure how your 17· · · ·· includes splitting this 18.9-acre property into 18· · · ·· concerns pertain to this Board. 18· · · ·· two parcels.··The Ogle County rule is, if you 19· · · · · · ·MR. BORTOLI:··Well, if you're ready for 19· · · ·· don't have 40 acres -- if you have 40 acres, you 20· · · ·· may statement, then I could clarify that. 20· · · ·· can split off five acres one time, but it has to 21· · · · · · ·I own the property next to it.··I bought 21· · · ·· be five acres. 22· · · ·· the property with the intention of building my 22· · · · · · ·MR. REIBEL:··No. 23· · · ·· retirement home there.··I bought the one on that 23· · · · · · ·MR. BORTOLI:··Really? 24· · · ·· end -- because I had the choice of three 24· · · · · · ·MR. REIBEL:··No. · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 22 Page 24 ·1· · · ·· different parcels, ten acres. ·1· · · · · · ·MR. BORTOLI:··I just bought a house not ·2· · · · · · ·Mine has about half-and-half floodplain ·2· · · ·· very long ago and we had to go through you, ·3· · · ·· and dry up top.··The one he's splitting off only ·3· · · ·· because it was on a 40-acre parcel, and I bought ·4· · · ·· has 150 feet of road frontage.··Mine is 350 ·4· · · ·· it from Mr. Rogers, and it was listed on 4.8 ·5· · · ·· feet.··And the other ones are similar.··So you ·5· · · ·· acres.··You guys would not let him sell it off ·6· · · ·· said it's 82 percent floodplain, which leaves ·6· · · ·· with 4.8 acres -- it had to be five acres -- ·7· · · ·· you about two acres of dry land. ·7· · · ·· without getting it rezoned or going through the ·8· · · · · · ·So when I bought my property, planning to ·8· · · ·· appeal process. ·9· · · ·· build a house, the closest house was his stone ·9· · · · · · ·So this appeal process is for me to voice 10· · · ·· farmhouse, which is about 400 feet from my 10· · · ·· my concerns, correct? 11· · · ·· property line.··Now when he sells it, you have 11· · · · · · ·MR. REIBEL:··Uh-huh. 12· · · ·· got this narrow strip on the dry part that 12· · · · · · ·MR. OCKEN:··Yes. 13· · · ·· somebody's going to build a house, you know, 20 13· · · · · · ·MR. REIBEL:··Right. 14· · · ·· feet from my property line, because there's not 14· · · · · · ·MR. BORTOLI:··So you have got a two-acre 15· · · ·· that much room there. 15· · · ·· parcel, somebody builds a house on it, now 16· · · · · · ·So now what I bought and what I planned on 16· · · ·· they're on top of me, now when they put septic 17· · · ·· doing, he's splitting it off for an economic 17· · · ·· in, because they have to, it's a two-acre parcel 18· · · ·· reason, it seems like to me, and I'm going to 18· · · ·· instead of like the rest of them, which are -- 19· · · ·· have a neighbor right on top of me, and that's 19· · · ·· mine is about five acres of dry, the one next to 20· · · ·· not what I planned on for my retirement.··When I 20· · · ·· me, they have 20 acres, so they have 10 acres of 21· · · ·· bought the property, it was set up on 18.9 21· · · ·· dry land.··Now you trying to fit this in, and 22· · · ·· acres, and I knew my closest neighbor was going 22· · · ·· it's right next to a floodplain. 23· · · ·· to be 400 feet away. 23· · · · · · ·Trying to fit another septic in, another 24· · · · · · ·That's my concern. 24· · · ·· house where it's not -- from listening to the · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 7 (Pages 25-28)

Page 25 Page 27 ·1· · · ·· reports you read, it's not really viable.··But ·1· · · · · · · · · · ·· (All those simultaneously ·2· · · ·· somebody will end up doing it because they'll ·2· · · · · · · · · · · ·agreed.) ·3· · · ·· like the scenery. ·3· · · · · · ·MR. REIBEL:··3)··That the proposed ·4· · · · · · ·MR. REIBEL:··Okay. ·4· · · ·· amendment will not result in significant adverse ·5· · · · · · ·MR. OCKEN:··Do you have any comment on ·5· · · ·· impacts on other property in the vicinity of the ·6· · · ·· that? ·6· · · ·· subject site or on the environment, including ·7· · · · · · ·MR. REIBEL:··No. ·7· · · ·· air, noise, stormwater management, wildlife and ·8· · · · · · ·MR. OCKEN:··Any questions or comments from ·8· · · ·· natural resources. ·9· · · ·· the Board for Mr. Bortoli? ·9· · · · · · ·MR. SODERHOLM:··No adverse impacts or 10· · · · · · · · · · ·· (No verbal response.) 10· · · ·· impact on the environment will result from the 11· · · · · · ·MR. OCKEN:··Okay.··We have heard your 11· · · ·· proposed map amendment provided the floodplain 12· · · ·· concerns.··Thank you. 12· · · ·· area and the wetlands remain undisturbed and 13· · · · · · ·MR. BORTOLI:··Okay.··Thank you. 13· · · ·· undeveloped.··That standard is met. 14· · · · · · ·MR. OCKEN:··Anyone else file for an 14· · · · · · · · · · ·· (All those simultaneously 15· · · ·· appearance? 15· · · · · · · · · · · ·agreed.) 16· · · · · · ·MR. REIBEL:··No. 16· · · · · · ·MR. REIBEL:··4)··That the subject property 17· · · · · · ·MR. OCKEN:··Is there anyone here who 17· · · ·· is suitable for the proposed zoning 18· · · ·· wishes to speak for or against this petition? 18· · · ·· classification. 19· · · · · · · · · · ·· (No verbal response.) 19· · · · · · ·MR. HAYES:··The site is located in a -- in 20· · · · · · ·MR. OCKEN:··Okay.··Hearing none, we'll now 20· · · ·· close proximity to the Rock River Terrace and 21· · · ·· go through the findings of fact.··Mr. Reibel, 21· · · ·· other established residential uses, is located 22· · · ·· please read the first standard. 22· · · ·· on a County Highway, and conforms to the 23· · · · · · ·MR. REIBEL:··Amendment Standard 1)··That 23· · · ·· required lot size and lot width standards of the 24· · · ·· the proposed amendment will allow development 24· · · ·· proposed zoning classification.··I believe the · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 26 Page 28 ·1· · · ·· that is compatible with existing uses and zoning ·1· · · ·· standard is met. ·2· · · ·· of nearby property. ·2· · · · · · · · · · ·· (All those simultaneously ·3· · · · · · ·MR. HAYES:··The site is located within an ·3· · · · · · · · · · · ·agreed.) ·4· · · ·· area that contains many single-family dwellings ·4· · · · · · ·MR. REIBEL:··5)··That the proposed zoning ·5· · · ·· within a half mile of the site, and is adjacent ·5· · · ·· classification is consistent with the trend of ·6· · · ·· to residential zoning district on the south and ·6· · · ·· development, if any, in the general area of the ·7· · · ·· east.··I feel the standard is met. ·7· · · ·· subject property including changes, if any, ·8· · · · · · · · · · ·· (All those simultaneously ·8· · · ·· which have taken place since the day the ·9· · · · · · · · · · · ·agreed.) ·9· · · ·· property in question was placed in its present 10· · · · · · ·MR. REIBEL:··2)··That the County of Ogle 10· · · ·· zoning classification. 11· · · ·· and other service providers will be able to 11· · · · · · ·MR. CONSIDINE:··The trend of development 12· · · ·· provide adequate public facilities and services 12· · · ·· in the general area is of existing and 13· · · ·· to the property, including, but not necessarily 13· · · ·· established residential uses and commercial 14· · · ·· limited to, schools, police and fire protection, 14· · · ·· uses.··The proposed zoning classification of R-2 15· · · ·· roads and highways, water supply and sewage 15· · · ·· is consistent with this trend.··I believe that 16· · · ·· disposal, while maintaining adequate public 16· · · ·· standard has been met. 17· · · ·· facilities and levels of service to existing 17· · · · · · · · · · ·· (All those simultaneously 18· · · ·· development. 18· · · · · · · · · · · ·agreed.) 19· · · · · · ·MR. CONSIDINE:··Residential use of the 19· · · · · · ·MR. REIBEL:··6)··That the proposed 20· · · ·· site will not create a burden on the County of 20· · · ·· amendment is consistent with the public interest 21· · · ·· Ogle and other public service providers due to 21· · · ·· and not solely for the interest of the 22· · · ·· the low density of development proposed and the 22· · · ·· Applicant, giving due consideration to the 23· · · ·· development limitations the of site.··I believe 23· · · ·· stated purpose and intent of the Amendatory 24· · · ·· that standard has been met. 24· · · ·· Zoning Ordinance as set forth in Division 1 · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 8 (Pages 29-32)

Page 29 Page 31 ·1· · · ·· therein, the Land Evaluation and Site Assessment ·1· · · · · · ·MR. OCKEN:··Yes. ·2· · · ·· findings, and the recommendation of the Ogle ·2· · · · · · · · · · ·· (By voice vote five ayes.) ·3· · · ·· County Regional Planning Commission with respect ·3· · · · · · ·MR. REIBEL:··Five voted yes. ·4· · · ·· to the Ogle County Amendatory Comprehensive ·4· · · · · · ·MR. OCKEN:··This motion has been approved ·5· · · ·· Plan. ·5· · · ·· by a vote of five to zero. ·6· · · · · · ·MR. REED:··The proposed amendment is ·6· · · · · · ·MR. REIBEL:··This petition will go on to ·7· · · ·· consistent with the public interest and not ·7· · · ·· the County Board for a final decision on May ·8· · · ·· solely for the interest of the Applicant, as it ·8· · · ·· 21st, at 5:30 p.m., right here in this room. ·9· · · ·· will make an existing and established use ·9· · · · · · ·MR. OCKEN:··Do we have any other business 10· · · ·· consistent with the Zoning Ordinance and 10· · · ·· this evening? 11· · · ·· surrounding uses; the proposed amendment is also 11· · · · · · ·MR. REIBEL:··No further business. 12· · · ·· consistent with the purpose and intent of the 12· · · · · · ·MR. OCKEN:··Having no more business, I 13· · · ·· Amendatory Zoning Ordinance.··The Zoning Board 13· · · ·· call this meeting adjourned at 7:05 p.m. 14· · · ·· of Appeals has given due consideration that the 14· · · · · · · · · · ·· (The hearing was concluded at 15· · · ·· Regional Planning Commission has recommended 15· · · · · · · · · · · ·7:05 p.m.) 16· · · ·· approval.··I believe the standard is met. 16· · 17· · · · · · · · · · ·· (All those simultaneously 17· · 18· · · · · · · · · · · ·agreed.) 18· · 19· · · · · · ·MR. REIBEL:··Have the Board members read 19· · 20· · · ·· and considered the LaSalle Factors as applied to 20· · 21· · · ·· the petition? 21· · 22· · · · · · · · · · ·· (All those simultaneously 22· · 23· · · · · · · · · · · ·answered in the affirmative.) 23· · 24· · · · · · ·MR. OCKEN:··All of the standards have been 24· · · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 30 Page 32 ·1· · · ·· met.··I will entertain a motion to approve this ·1· · · · · · ·Now on this 25th day of April, A.D., 2019, ·2· · · ·· petition. ·2· ·I do signify that the foregoing testimony was given ·3· ·3· · · · · · ·MR. HAYES:··Mr. Chairman, I will make a · ·before the Ogle County Zoning Board of Appeals. ·4· · ·4· · · ·· motion to approve 02-19 Amendment for Anthony ·5· · ·5· · · ·· Benesh, on the basis that all the standards have ·6· · ·6· · · ·· been met and Regional Planning Commission has ·7· · ·7· · · ·· approved this. · · ·· · · · · · · ·· Randy Ocken, Chairman ·8· · ·8· · · · · · ·MR. OCKEN:··Mr. Hayes moves.··Is there a ·9· · ·9· · · ·· second? 10· · 10· · · · · · ·MR. REED:··I second. 11· · 11· · · · · · ·MR. OCKEN:··Mr. Reed seconds. 12· · 12· · · · · · ·Any questions or comments from the Board? · · ·· · · · · · · ·· Michael Reibel, 13· · · · · · · · ·· Zoning Administrator 13· · · · · · · · · · ·· (No verbal response.) 14· · 14· · · · · · ·MR. OCKEN:··Hearing none, Mr. Reibel, 15· · 15· · · ·· please call the roll. 16· · 16· · · · · · ·MR. REIBEL:··Soderholm? 17· · 17· · · · · · ·MR. SODERHOLM:··Yes. · · ·· · · · · · · ·· Callie S. Bodmer 18· · · · · · · · ·· Certified Shorthand Reporter 18· · · · · · ·MR. REIBEL:··Considine? · · ·· · · · · · · ·· Registered Professional Reporter 19· · · · · · ·MR. CONSIDINE:··Yes. 19· · · · · · · · ·· IL License No. 084-004489 20· · · · · · ·MR. REIBEL:··Hayes? · · ·· · · · · · · ·· P.O. Box 381 21· · · · · · ·MR. HAYES:··Yes. 20· · · · · · · · ·· Dixon, Illinois··61021 22· · · · · · ·MR. REIBEL:··Reed? 21· · 22· · 23· · · · · · ·MR. REED:··Yes. 23· · 24· · · · · · ·MR. REIBEL:··Ocken? 24· · · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 1 (Pages 1-4)

Page 1 Page 3 ·1·STATE OF ILLINOIS· ·) ·· · · · · · · · · · · ·) Number 4-19VAR ·1· · · ·· MR. OCKEN:··Mr. Reibel, what's the next order of ·2·COUNTY OF OGLE· · ··) ·· · ·2· · · ·· business? ·3· ·3· · · · · · ·MR. REIBEL:··The next order of business is ·· · ·4· ·4· · · ·· to consider the petition filed March 13th, 2019, ·· · ·5·In the Matter of the Petition ·5· · · ·· of Ronnie L. and Sandra M. Rackow, 10958 West ·· · ·6· · · · · · · ·of ·6· · · ·· Stover Street, Polo, Illinois, for a Variation ·· · ·7·Ronnie L. and Sandra M. Rackow, Lincoln Township ·7· · · ·· to allow the construction of an addition to an ·· · ·8·Ogle County, Illinois ·8· · · ·· existing residential accessory building which ·· · ·9· ·9· · · ·· would further exceed the maximum allowable ·· · 10· 10· · · ·· accessory building area for the property as ·· · · · · · · · ·· Testimony of Witnesses 11· · · ·· required pursuant to the Ogle County Amendatory 11· · · · · · · ·· Produced, Sworn and ·· · · · · · · · ·· Examined on this 25th day 12· · · ·· Zoning Ordinance on property described as 12· · · · · · · ·· of April, A.D., 2019, ·· · · · · · · · ·· before the Ogle County 13· · · ·· follows and owned by the Petitioners: 13· · · · · · · ·· Zoning Board of Appeals ·· · 14· · · · · · ·Lots 1 and 2 and vacated alley North of 14· ·· · 15· · · · · · ·Block 2 in the original town of West 15· ·· · 16· · · · · · ·Branch, part of the West Half of the 16· ·· · Present: 17· · · · · · ·Northwest Quarter of Section 23 Township 17· ·· · Paul Soderholm 18· · · · · · ·24 North, Range s8 East of the 4th P.M., 18·Mark Hayes 19· · · · · · ·Lincoln Township, Ogle County, Illinois. ·· · Cody Considine 19·James Reed 20· · · · · · ·Property Identification Number: ·· · 20·Randy Ocken, Chairman 21· · · · · · ·07-34-151-003. ·· · 21·Michael Reibel, Zoning Administrator 22· · · · · · ·Common Location of:··10934 West Stover ·· · 22· 23· · · · · · ·Street. ·· · 23· 24· · · · · · ·Under the Staff Report, which is -- I'm ·· · 24· · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) Page 2 Page 4

·1· · · · · · · · · · · · ·INDEX ·1· · · ·· sorry. ·2· · ·2· · · · · · ·For the record, all adjoining property ·3· · · ·Witness· · · · · · · · · · · · · · ·Examination ·3· · · ·· owners to the petition have been notified by ·4· ·Ronnie Rackow ...... · ·7 ·4· · · ·· certified mail of the hearing this evening and ·5· ·Sandra Rackow ...... · ·7 ·5· · · ·· the specifics of the petition.··A public notice ·6· · ·6· · · ·· was published in the April 1st, 2019, edition of ·7· · ·7· · · ·· the Ogle County Life to notify the public of the ·8· · ·8· · · ·· hearing this evening and the specifics of the ·9· · ·9· · · ·· petition, and a sign has been posted along the 10· · 10· · · ·· frontage of the premises to notify the public of 11· · 11· · · ·· the public hearing reference the subject 12· · 12· · · ·· property. 13· · 13· · · · · · ·Under the Staff Report, which is on file 14· · 14· · · ·· and the Board members have received, I will 15· · 15· · · ·· point out, under General Information, that the 16· · 16· · · ·· site is 100 feet wide by 180 feet deep (18,000 17· · 17· · · ·· square feet, or 0.41 of an acre). 18· · 18· · · · · · ·The existing land use is residential. 19· · 19· · · · · · ·As far as surrounding land use and zoning, 20· ·End ...... ··17 20· · · ·· the site is zoned R-2 Single-Family Residence 21· · 21· · · ·· District, and is located within West Branch, an 22· · 22· · · ·· unincorporated predominately residential 23· · 23· · · ·· community consisting of 15 homes.··West Branch 24· · 24· · · ·· is located within a predominately agricultural · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 2 (Pages 5-8)

Page 5 Page 7 ·1· · · ·· area.··Land adjacent to the east, west, and ·1· · · ·· right hand. ·2· · · ·· south of the site is in residential use and is ·2· · · · · · ·RONNIE RACKOW and SANDRA RACKOW, ·3· · · ·· zoned R-2; land adjacent to the north of the ·3· · · ·· being first duly sworn, testified as follows: ·4· · · ·· site is in agricultural use and is zoned R-2. ·4· · · · · · ·MR. OCKEN:··Please state your name and ·5· · · · · · ·No previous zoning history on the site. ·5· · · ·· address to the recorder. ·6· · · · · · ·Applicable regulations, pursuant to ·6· · · · · · ·MR. RACKOW:··Ronnie L. Rackow, ·7· · · ·· Section 16-6-6D.1 of the Ogle County Amendatory ·7· · · ·· R-A-C-K-O-W, 10958 West Stover Street, Polo, ·8· · · ·· Zoning Ordinance, for parcels of 3 acres and ·8· · · ·· Illinois. ·9· · · ·· less in an area, the total cumulative area of ·9· · · · · · ·MS. RACKOW:··Sandra M. Rackow, 10958 West 10· · · ·· all detached accessory buildings on the site 10· · · ·· Stover Street, Polo, Illinois. 11· · · ·· shall not exceed 3 percent of the size of the 11· · · · · · ·MR. OCKEN:··And tell us why you're 12· · · ·· parcel.··The calculated maximum allowable 12· · · ·· requesting a Variance on this property. 13· · · ·· accessory building area for the site is 540 13· · · · · · ·MR. RACKOW:··Well, I have got a business 14· · · ·· square feet.··The site contains an existing 14· · · ·· in Haldane, and it's for sale.··And when that 15· · · ·· 30-foot by 30-foot (900 square foot) detached 15· · · ·· sells, I won't have any room for storage.··I've 16· · · ·· accessory building, which exceeds the maximum 16· · · ·· got an older tractor that my uncle bought 17· · · ·· allowable accessory building area by 360 square 17· · · ·· brand-new that I'd like to keep and an old car 18· · · ·· feet.··A 30-foot by 45-foot (1350 square foot) 18· · · ·· trailer and just some other odds and ends.··When 19· · · ·· addition to the existing accessory building is 19· · · ·· I lose my storage out there, I'll have nowhere 20· · · ·· proposed, which will exceed the maximum 20· · · ·· to keep them besides sitting in the yard.··So I 21· · · ·· allowable accessory building area by 1,710 21· · · ·· would like to keep them under cover. 22· · · ·· square feet, or 316.7 percent. 22· · · · · · ·MR. OCKEN:··So this is in existing of that 23· · · · · · ·Pursuant o Section 16-6-6D.1 of the Ogle 23· · · ·· building? 24· · · ·· County Amendatory Zoning Ordinance, the Zoning 24· · · · · · ·MR. RACKOW:··Right. · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 6 Page 8

·1· · · ·· Board of Appeals may authorize a larger maximum ·1· · · · · · ·MR. OCKEN:··Just goes to the west of that, ·2· · · ·· building area by Variation if it can be ·2· · · ·· I believe? ·3· · · ·· demonstrated that the area of all accessory ·3· · · · · · ·MR. RACKOW:··Yes. ·4· · · ·· buildings will be compatible with the ·4· · · · · · ·MR. OCKEN:··So same type of building -- ·5· · · ·· neighborhood in design, location and size; and, ·5· · · · · · ·MR. RACKOW:··Right. ·6· · · ·· there is proportionality between the size of the ·6· · · · · · ·MR. OCKEN:··-- that will be added on to ·7· · · ·· principal building, parcel, street frontage, and ·7· · · ·· that then? ·8· · · ·· the size of the accessory structures. ·8· · · · · · ·And the property just to the north is ·9· · · · · · ·Under Special Information: ·9· · · ·· agricultural use; is that correct? 10· · · · · · ·Public utilities, none.··The site is 10· · · · · · ·MR. RACKOW:··Yes, cornfield. 11· · · ·· served by a private, on-site well and septic 11· · · · · · ·MR. OCKEN:··And you actually live in the 12· · · ·· system. 12· · · ·· property to the west -- 13· · · · · · ·Transportation, West Stover Street is a 13· · · · · · ·MR. RACKOW:··West. 14· · · ·· seal-coat surfaced local road under the 14· · · · · · ·MR. OCKEN:··-- right? 15· · · ·· jurisdiction of Lincoln Township, and North Main 15· · · · · · ·MR. RACKOW:··Right. 16· · · ·· Street along the frontage of the subject 16· · · · · · ·MR. OCKEN:··I assume the neighbor to the 17· · · ·· property is a gravel-surfaced local road under 17· · · ·· east had no objections? 18· · · ·· the jurisdiction of Lincoln Township. 18· · · · · · ·MR. RACKOW:··No. 19· · · · · · ·Physical characteristics, the site is 19· · · · · · ·MR. OCKEN:··And will this be a concrete 20· · · ·· gently sloping, well-drained, and is not subject 20· · · ·· floor in there? 21· · · ·· to ponding. 21· · · · · · ·MR. RACKOW:··Yes. 22· · · · · · ·That's all I have. 22· · · · · · ·MR. OCKEN:··And then that will have the 23· · · · · · ·MR. OCKEN:··Okay.··Petitioners, please 23· · · ·· door facing to the west; is that right? 24· · · ·· come forward to the podium.··Please raise your 24· · · · · · ·MR. RACKOW:··No, the door will face the · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 3 (Pages 9-12)

Page 9 Page 11 ·1· · · ·· south. ·1· · · ·· the purpose of the Variation is not based ·2· · · · · · ·MR. OCKEN:··To the south, okay.··To the ·2· · · ·· exclusively upon a desire to obtain a higher ·3· · · ·· south, okay. ·3· · · ·· financial return on the property, but rather to ·4· · · · · · ·Okay.··Any questions or comments from the ·4· · · ·· provide additional accessory building area for ·5· · · ·· Board? ·5· · · ·· the residents of the dwelling.··I believe that ·6· · · · · · · · · · ·· (No verbal response.) ·6· · · ·· standard has been met. ·7· · · · · · ·MR. OCKEN:··Okay.··Pretty ·7· · · · · · · · · · ·· (All those simultaneously ·8· · · ·· straight-forward.··You may be seated.··Thank ·8· · · · · · · · · · · ·agreed.) ·9· · · ·· you. ·9· · · · · · ·MR. REIBEL:··D)··The alleged difficulty or 10· · · · · · ·Has anyone filed for appearance? 10· · · ·· hardship has not been created by any person 11· · · · · · ·MR. REIBEL:··No. 11· · · ·· presently having an interest in the property. 12· · · · · · ·MR. OCKEN:··Is there anyone here who 12· · · · · · ·MR. REED:··Evidence indicates that the 13· · · ·· wishes to speak for or against this petition? 13· · · ·· alleged difficulty or hardship has not been 14· · · · · · · · · · ·· (No verbal response.) 14· · · ·· created by the petitioner.··I believe the 15· · · · · · ·MR. OCKEN:··Hearing none, the Board will 15· · · ·· standard has been met. 16· · · ·· now go through findings of fact. 16· · · · · · · · · · ·· (All those simultaneously 17· · · · · · ·Mr. Reibel, please read the first 17· · · · · · · · · · · ·agreed.) 18· · · ·· standard. 18· · · · · · ·MR. REIBEL:··E)··The granting of the 19· · · · · · ·MR. REIBEL:··Variation Standard A)··That 19· · · ·· Variation will not be materially detrimental to 20· · · ·· the particular physical surroundings, shape or 20· · · ·· the public welfare or injurious to other 21· · · ·· topographical condition of the specific property 21· · · ·· property or improvements in the neighborhood in 22· · · ·· involved would result in a particular hardship 22· · · ·· which the property is located. 23· · · ·· upon the owner, as distinguished from a mere 23· · · · · · ·MR. SODERHOLM:··No evidence has been 24· · · ·· inconvenience, if the strict letter of the 24· · · ·· submitted that would indicate the granting of · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 10 Page 12 ·1· · · ·· regulations were carried out. ·1· · · ·· Variation will be materially detrimental to the ·2· · · · · · ·MR. SODERHOLM:··The size of the site, ·2· · · ·· public welfare or injurious to other property or ·3· · · ·· being 18,000 square feet, or 0.0 -- 0.41 acres, ·3· · · ·· improvements in the neighborhood in which the ·4· · · ·· prohibits construction of any additional ·4· · · ·· property is located.··And that standard is met. ·5· · · ·· accessory building.··I feel that standard's met. ·5· · · · · · · · · · ·· (All those simultaneously ·6· · · · · · · · · · ·· (All those simultaneously ·6· · · · · · · · · · · ·agreed.) ·7· · · · · · · · · · · ·agreed.) ·7· · · · · · ·MR. REIBEL:··F)··The proposed Variation ·8· · · · · · ·MR. REIBEL:··B)··The conditions upon which ·8· · · ·· will not impair an adequate supply of light and ·9· · · ·· the petition for a Variation are based are ·9· · · ·· air to adjacent property, or substantially 10· · · ·· unique and would not be applicable, generally, 10· · · ·· increase the congestion in the public streets, 11· · · ·· to other property within the same zoning 11· · · ·· or increase the danger of fire, or endanger the 12· · · ·· classifications. 12· · · ·· public safety, or substantially diminish or 13· · · · · · ·MR. HAYES:··The conditions upon which the 13· · · ·· impair property values within the neighborhood. 14· · · ·· petition for Variation are based are unique and 14· · · · · · ·MR. HAYES:··No evidence has been submitted 15· · · ·· are not applicable, generally, to other property 15· · · ·· that would indicate that the Variation would 16· · · ·· within the R-2 zoning district.··I believe the 16· · · ·· impair an adequate supply of light and air to 17· · · ·· standard is met. 17· · · ·· adjacent property, or substantially increase the 18· · · · · · · · · · ·· (All those simultaneously 18· · · ·· congestion in the public streets, or increase 19· · · · · · · · · · · ·agreed.) 19· · · ·· the danger of fire, or endanger the public 20· · · · · · ·MR. REIBEL:··C)··The purpose of the 20· · · ·· safety, or substantially diminish or impair 21· · · ·· Variation is not based exclusively upon a desire 21· · · ·· property values within the neighborhood.··I 22· · · ·· to obtain a higher financial return on the 22· · · ·· believe the standard is met. 23· · · ·· property. 23· · · · · · · · · · ·· (All those simultaneously 24· · · · · · ·MR. CONSIDINE:··Evidence indicates that 24· · · · · · · · · · · ·agreed.) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 4 (Pages 13-16)

Page 13 Page 15 ·1· · · · · · ·MR. REIBEL:··The Zoning Board of Appeals ·1· · · · · · ·MR. OCKEN:··Mr. Soderholm seconds.··Any ·2· · · ·· should not vary the regulations of this ·2· · · ·· questions or comments from the Board? ·3· · · ·· Ordinance unless it shall make findings based ·3· · · · · · · · · · ·· (No verbal response.) ·4· · · ·· upon the evidence presented to it in each ·4· · · · · · ·MR. OCKEN:··Hearing none, Mr. Reibel, ·5· · · ·· specific case that, A)··The plight of the owner ·5· · · ·· please call the roll. ·6· · · ·· is due to unique circumstances. ·6· · · · · · ·MR. REIBEL:··Reed? ·7· · · · · · ·MR. CONSIDINE:··Circumstances are unique ·7· · · · · · ·MR. REED:··Yes. ·8· · · ·· due to the small size of the parcel.··That ·8· · · · · · ·MR. REIBEL:··Hayes? ·9· · · ·· standard has been met. ·9· · · · · · ·MR. HAYES:··Yes. 10· · · · · · · · · · ·· (All those simultaneously 10· · · · · · ·MR. REIBEL:··Soderholm? 11· · · · · · · · · · · ·agreed.) 11· · · · · · ·MR. SODERHOLM:··Yes. 12· · · · · · ·MR. REIBEL:··And, B)··The Variation, if 12· · · · · · ·MR. REIBEL:··Considine? 13· · · ·· granted, will not alter the essential character 13· · · · · · ·MR. CONSIDINE:··Yes. 14· · · ·· of the locality. 14· · · · · · ·MR. REIBEL:··Ocken? 15· · · · · · ·MR. REED:··The Variation will allow 15· · · · · · ·MR. OCKEN:··Yes. 16· · · ·· construction that is not out of character with 16· · · · · · · · · · ·· (By voice vote five ayes.) 17· · · ·· the surrounding area.··I believe the standard 17· · · · · · ·MR. REIBEL:··Five voted yes. 18· · · ·· has been met. 18· · · · · · ·MR. OCKEN:··This motion has been approved 19· · · · · · · · · · ·· (All those simultaneously 19· · · ·· by a vote of five to zero. 20· · · · · · · · · · · ·agreed.) 20· · · · · · ·MR. REIBEL:··You can come see me about a 21· · · · · · ·MR. REIBEL:··In addition to the required 21· · · ·· permit, Ronnie. 22· · · ·· findings of fact, pursuant to Section 16-6-6D.1 22· · · · · · ·MR. RACKOW:··Thank you. 23· · · ·· of the Zoning Ordinance, the Board is also 23· · · · · · · · · · ·· (The hearing was concluded at 24· · · ·· required to find that the area of all accessory 24· · · · · · · · · · · ·7:43 p.m.) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV) · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · ·· buildings will be compatible with the ·1· · ·2· · · ·· neighborhood in design, location and size; and, ·2· · ·3· · · ·· there is proportionality between the size of the ·3· · ·4· · · ·· principal building, parcel, street frontage, and ·4· · ·5· · · ·· the size of the accessory structures. ·5· · ·6· · · · · · ·MR. SODERHOLM:··The area of all accessory ·6· · ·7· · · ·· buildings will be compatible with the ·7· · ·8· · · ·· neighborhood in design, and location, and size; ·8· · ·9· · · ·· and, the proposed accessory building is ·9· · 10· · · ·· proportional to the existing dwelling, parcel, 10· · 11· · · ·· size, and frontage.··That standard is met. 11· · 12· · · · · · · · · · ·· (All those have simultaneously 12· · 13· · · · · · · · · · · ·agreed.) 13· · 14· · · · · · ·MR. OCKEN:··All of the standards have been 14· · 15· · · ·· met.··I will entertain a motion to approve this 15· · 16· · · ·· petition. 16· · 17· · · · · · ·MR. CONSIDINE:··Mr. Chairman, I'll make a 17· · 18· · · ·· motion to approve Number 4-19 to allow a 18· · 19· · · ·· Variation of the construction of the addition to 19· · 20· · · ·· the existing residential accessory building, for 20· · 21· · · ·· simply that all the standards have been met. 21· · 22· · · · · · ·MR. OCKEN:··All right.··Mr. Considine 22· · 23· · · ·· moves.··Is there a second? 23· · 24· · · · · · ·MR. SODERHOLM:··Second. 24· · · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV) · ·· · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 5 (Pages 17-17)

Page 17 ·1· · · · · · ·Now on this 25th day of April, A.D., 2019, ·2· · · ·· I do signify that the foregoing testimony was ·3· · · ·· given before the Ogle County Zoning Board of ·4· · · ·· Appeals. ·5· · ·6· · ·7· · ·8· · · · ·· · · · · · · ·· Randy Ocken, Chairman ·9· · 10· · 11· · 12· · 13· · · · ·· · · · · · · ·· Michael Reibel, 14· · · · · · · · ·· Zoning Administrator 15· · 16· · 17· · 18· · · · ·· · · · · · · ·· Callie S. Bodmer 19· · · · · · · · ·· Certified Shorthand Reporter · · ·· · · · · · · ·· Registered Professional Reporter 20· · · · · · · · ·· IL License No. 084-004489 · · ·· · · · · · · ·· P.O. Box 381 21· · · · · · · · ·· Dixon, Illinois··61021 22· · 23· · 24· · · · ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1·STATE OF ILLINOIS· ·) ·· · · · · · · · · · · ·)··Number 05-19SU ·1· · · · · · ·MR. OCKEN:··Mr. Reibel, what's the next ·2·COUNTY OF OGLE· · ··) ·2· · · ·· order of business. ·· · ·3· ·3· · · · · · ·MR. REIBEL:··The next order of business is ·· · ·4· ·4· · · ·· consider the request filed March 12th, 2019, of ·· · ·5·In the Matter of the Petition ·5· · · ·· Jason Stombaugh, 1450 North Illinois Route 2, ·· · ·6· · · · · · · ·of ·6· · · ·· Oregon, Illinois, for a Special Use in the B-1 ·· · ·7·Jason Stombaugh, Rockvale Township ·7· · · ·· Business District to allow a tavern/lounge on ·· · ·8·Ogle County, Illinois ·8· · · ·· property described as follows and owned by the ·· · ·9· ·9· · · ·· Petitioners: ·· · 10· 10· · · · · · ·Part of the Northwest Quarter of the ·· · · · · · · · ·· Testimony of Witnesses 11· · · · · · ·Southeast Quarter of Section 33 Township 11· · · · · · · ·· Produced, Sworn and ·· · · · · · · · ·· Examined on this 25th day 12· · · · · · ·24 North, Range 10 East of the 4th P.M., 12· · · · · · · ·· of April, A.D., 2019, ·· · · · · · · · ·· before the Ogle County 13· · · · · · ·Rockvale Township, Ogle County, Illinois, 13· · · · · · · ·· Zoning Board of Appeals ·· · 14· · · · · · ·1.26 acres, more or less. 14· ·· · 15· · · · · · ·Property Identification Number: 15· ·· · 16· · · · · · ·09-33-401-001. 16· ·· · Present: 17· · · · · · ·Common Location:··1450 North Illinois 17· ·· · Paul Soderholm 18· · · · · · ·Route 2. 18·Mark Hayes 19· · · · · · ·For the record, a sign has been posted ·· · Cody Considine 19·James Reed 20· · · ·· along the frontage of the premises to notify the ·· · 20·Randy Ocken, Chairman 21· · · ·· public of the pending hearing reference the ·· · 21·Michael Reibel, Zoning Administrator 22· · · ·· subject property.··All adjoining owners to the ·· · 22· 23· · · ·· property have been notified by certified mail of ·· · 23· 24· · · ·· the hearing this evening and the specifics of ·· · 24· ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · · · · · · · · · · ·INDEX ·1· · · ·· the petition, and a public notice was published ·2· · ·2· · · ·· in the May -- April 1st, 2019, edition of the ·3· · · ·Witness· · · · · · · · · · · · · · ·Examination ·3· · · ·· Ogle County Life to notify the public of the ·4· ·Jason Stombaugh ...... · ·6 ·4· · · ·· hearing this evening and the specifics of the ·5· ·Heather Stombaugh ...... · ·6 ·5· · · ·· petition. ·6· ·Danny Pierce...... ··11 ·6· · · · · · ·Under the Staff Report, which is on file ·7· · ·7· · · ·· and the Board members have received, I will ·8· · ·8· · · ·· point out, under General Information, that the ·9· · ·9· · · ·· site is located on the west side of North 10· · 10· · · ·· Illinois Route 2, beginning approximately a 11· · 11· · · ·· third of a mile north of East Cartwright Lane 12· · 12· · · ·· and approximately 0.1 mile south of East Cultra 13· · 13· · · ·· Drive. 14· · 14· · · · · · ·The existing land use is vacant 15· · 15· · · ·· commercial. 16· · 16· · · · · · ·As far as surrounding land use and zoning, 17· · 17· · · ·· the site is located within an area that contains 18· · 18· · · ·· a mixture of commercial and residential uses. 19· · 19· · · ·· Land to the north is in residential use zoned 20· ·End ...... · ··26 20· · · ·· AG-1; land to the south is in residential use 21· · 21· · · ·· zoned B-1; land to the east is vacant land zoned 22· · 22· · · ·· B-1; land to the west is in mature timber (part 23· · 23· · · ·· of Stronghold Camp & Retreat Center) zoned AG-1. 24· · 24· · · · · · ·Zoning history, the site was placed in a ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · ·· business zoning classification in 1970. ·1· · · · · · ·MR. STOMBAUGH:··So we took an old, ·2· · · · · · ·Special Information: ·2· · · ·· delipidated eyesore of the community and made it ·3· · · · · · ·Public utilities, the site is served by a ·3· · · ·· into something to be proud off, not only ·4· · · ·· private, on-site well and sewage disposal ·4· · · ·· increasing the value of the silo, but every ·5· · · ·· system.··Municipal sanitary sewer (City of ·5· · · ·· property around it.··We're bringing back a piece ·6· · · ·· Oregon) appears to be located within a thousand ·6· · · ·· of Oregon history, and we've received an ·7· · · ·· feet of the site. ·7· · · ·· abundance of support from the community already. ·8· · · · · · ·Transportation, North Illinois Route 2 is ·8· · · · · · ·We have got roughly 1.5 acres of real ·9· · · ·· a State-maintained highway functionally ·9· · · ·· estate, with 47 parking spots.··In extreme 10· · · ·· classified as a major collect. 10· · · ·· situations, there is a sizable grass area to the 11· · · · · · ·Physical characteristics, the site is part 11· · · ·· north that could accommodate several other 12· · · ·· of a gently sloping, well-drained upland 12· · · ·· vehicles if necessary. 13· · · ·· shoulder.··There are no mapped wetlands or 13· · · · · · ·The location has very accessible parking, 14· · · ·· floodplain areas on the site. 14· · · ·· it's got two separate entrances, and it's 15· · · · · · ·I have a letter on file received April 15· · · ·· visible from Route 2.··The building has six 16· · · ·· 8th, 2019, from the Illinois Department of 16· · · ·· means of egress, 200 amp service from three 17· · · ·· Transportation which states that: 17· · · ·· different panels.··It's got natural gas. 18· · · · · · ·In the near future there are no roadway 18· · · · · · ·Building has also served as a high-end 19· · · ·· construction plans for this area that will 19· · · ·· restaurant and supper club for nearly 30 years 20· · · ·· affect the property at the location of the 20· · · ·· in past.··We're not doing anything that hasn't 21· · · ·· Special Use Permit request.··Consequently, at 21· · · ·· already been done before on the property. 22· · · ·· this time we have no objections. 22· · · · · · ·Currently we are zoned for restaurant to 23· · · · · · ·Signs by Kevin Marchek, P.E., Region 2 23· · · ·· serve liquor.··We will still be serving food and 24· · · ·· Engineer. 24· · · ·· liquor, with the occasional live entertainment ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · · · · ·At the April 23rd, 2019, meeting of the ·1· · · ·· for our guests. ·2· · · ·· Regional Planning Commission, Mr. Flanagan made ·2· · · · · · ·In the future, we would like to have an ·3· · · ·· a motion to recommend approval of the petition, ·3· · · ·· outside bar/eating area, with white sand ·4· · · ·· as the use fits the area and the Comprehensive ·4· · · ·· volleyball.··Future plans also include a lower ·5· · · ·· Plan.··And adds that it will be a welcome return ·5· · · ·· level with an arcade area, including pool, ·6· · · ·· to a business in Oregon.··Seconded by ·6· · · ·· darts, and other activities for persons of all ·7· · · ·· Mr. Nelson.··Motion carried unanimously by five ·7· · · ·· ages so that our children in the community can ·8· · · ·· to zero roll call vote. ·8· · · ·· benefit from having more to do in the area for ·9· · · · · · ·I believe that's all I have. ·9· · · ·· entertainment.··By doing so, we will bring more 10· · · · · · ·MR. OCKEN:··Okay.··Petitioners, please 10· · · ·· to the area in many aspects. 11· · · ·· come forward. 11· · · · · · ·Our concept is to be a destination, 12· · · · · · ·Please raise your right hand. 12· · · ·· bringing more tourism and awareness to the 13· · · · ·· JASON STOMBAUGH and HEATHER STOMBAUGH, 13· · · ·· expanding town of Oregon. 14· · · ·· being first duly sworn, testified as follows: 14· · · · · · ·That's all I have. 15· · · · · · ·MR. OCKEN:··Please state your name and 15· · · · · · ·MR. OCKEN:··Okay.··And you plan to run 16· · · ·· address to the recording secretary. 16· · · ·· this as a restaurant; is that right? 17· · · · · · ·MR. STOMBAUGH:··Jason Stombaugh, 17· · · · · · ·MR. STOMBAUGH:··Yes.··It will be a 18· · · ·· S-T-O-M-B-A-U-G-H, 1450 Illinois Route 2, 18· · · ·· restaurant.··It will have liquor and live 19· · · ·· Oregon, Illinois. 19· · · ·· entertainment, that's right. 20· · · · · · ·MR. OCKEN:··And your name. 20· · · · · · ·MR. OCKEN:··And what kind of capacity will 21· · · · · · ·MS. STOMBAUGH:··Heather Stombaugh, 21· · · ·· you have? 22· · · ·· S-T-O-M-B-A-U-G-H. 22· · · · · · ·MR. STOMBAUGH:··We haven't got that far 23· · · · · · ·MR. OCKEN:··Okay.··And tell us why you're 23· · · ·· yet with the architect, but -- so I don't know. 24· · · ·· requesting a Special Use Permit. 24· · · ·· I'm going to guess probably around a hundred to ·· ·· · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) In Totidem Verbis, LLC (ITV) 815.453.2260 Page 3 (Pages 9-12)

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·1· · · ·· 150, I'm going to guess, is the capacity. ·1· · · · · · ·MR. SODERHOLM:··Congratulations. ·2· · · · · · ·MR. OCKEN:··And will you host special ·2· · · · · · ·MR. STOMBAUGH:··Thank you.··I was told ·3· · · ·· events there, like wedding receptions or things ·3· · · ·· back in the '50s it was actually called the ·4· · · ·· like that? ·4· · · ·· Tepee Drive-In, and there was a 35-foot tepee ·5· · · · · · ·MR. STOMBAUGH:··We will.··We have actually ·5· · · ·· out there. ·6· · · ·· had several people stop by, wanting to do high ·6· · · · · · ·MR. SODERHOLM:··Maybe that's what it was. ·7· · · ·· school reunions there and then a wedding ·7· · · ·· I don't know. ·8· · · ·· reception there.··So we will entertain that in ·8· · · · · · ·MR. OCKEN:··Anything else from the Board? ·9· · · ·· the future too. ·9· · · · · · · · · · ·· (No verbal response.) 10· · · · · · ·We have some property to the north that's 10· · · · · · ·MR. OCKEN:··Okay.··You may be seated. 11· · · ·· a grass field.··So if we do need to throw up, 11· · · ·· Thank you. 12· · · ·· you know, a party, put a tent up, you know, 12· · · · · · ·MR. STOMBAUGH:··Thank you. 13· · · ·· we're not opposed to that. 13· · · · · · ·MS. STOMBAUGH:··Thank you. 14· · · · · · ·MR. OCKEN:··How long have you owned this 14· · · · · · ·MR. OCKEN:··Has anyone filed for an 15· · · ·· property? 15· · · ·· appearance? 16· · · · · · ·MR. STOMBAUGH:··About a year and a half, 16· · · · · · ·MR. REIBEL:··Yes.··Danny Pierce. 17· · · ·· possibly two years. 17· · · · · · ·MR. OCKEN:··Mr. Pierce, please raise your 18· · · · · · ·MR. OCKEN:··And how long had that been 18· · · ·· right hand. 19· · · ·· vacant? 19· · · · · · · · · · · ·DANNY PIERCE, 20· · · · · · ·MR. STOMBAUGH:··As far as my knowledge, 20· · · ·· being first duly sworn, testified as follows, 21· · · ·· probably since 1990 -- well, sorry.··The 21· · · · · · ·MR. PIERCE:··Danny Piece, P-I-E-R-C-E, and 22· · · ·· restaurant closed down in, like, '88, and then 22· · · ·· 1922 North Illinois Route 2, Oregon, Illinois. 23· · · ·· Dorothy Culture (phonetic) bought it, turned it 23· · · ·· And I'm the executor director of Stronghold. 24· · · ·· into an antique parlor.··So it really wasn't 24· · · · · · ·MR. OCKEN:··Just one second.··I have one ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · ·· vacant, it -- she just wasn't there all the ·1· · · ·· statement to make, and then I'll let you go ·2· · · ·· time.··And for the last couple years she really ·2· · · ·· ahead. ·3· · · ·· didn't do much there.··So I guess you would say ·3· · · · · · ·MR. PIERCE:··Yes, sir. ·4· · · ·· it was actually, truly vacant for maybe a year. ·4· · · · · · ·MR. OCKEN:··I do want to remind you that ·5· · · ·· She would occasionally go there, you know, mow ·5· · · ·· this is an opportunity only to question the ·6· · · ·· the grass and -- but that's about it. ·6· · · ·· Petitioners in regards to concerns that you may ·7· · · · · · ·MR. OCKEN:··So you're going to preserve ·7· · · ·· have, not to make statements or offer personal ·8· · · ·· the silo part of it out front there? ·8· · · ·· testimony.··If you wish to make a statement, you ·9· · · · · · ·MR. STOMBAUGH:··Absolutely. ·9· · · ·· will be given an opportunity later in the 10· · · · · · ·MR. OCKEN:··That's kind of a landmark. 10· · · ·· hearing. 11· · · · · · ·MR. STOMBAUGH:··Yeah.··There's actually 11· · · · · · ·So did you have questions that you wish to 12· · · ·· some other characteristics in the building that 12· · · ·· address to the Petitioners? 13· · · ·· we're keeping just for people that do have 13· · · · · · ·MR. PIERCE:··So just the concerns, is that 14· · · ·· memories of it.··So when they walk in there, you 14· · · ·· what you're asking for, sir? 15· · · ·· know, it will bring back good memories, so. 15· · · · · · ·MR. OCKEN:··If you have things that you 16· · · · · · ·MR. OCKEN:··Okay.··Any other questions or 16· · · ·· want to question them about. 17· · · ·· comments from the Board? 17· · · · · · ·MR. PIERCE:··Yeah, we actually had a 18· · · · · · ·MR. SODERHOLM:··Just a comment.··The 18· · · ·· conversation earlier this week, but I wanted it 19· · · ·· gentleman who works for me, a life-long resident 19· · · ·· to be on public record for the concerns that 20· · · ·· of Oregon, he used to go there when they -- it 20· · · ·· have been presented to me about the property. 21· · · ·· was -- invented pop -- snow cone or pop or 21· · · · · · ·We have 10,000 people every year at the 22· · · ·· something like that.··So it has a long history. 22· · · ·· camp, youth particularly, and so we're delighted 23· · · · · · ·MR. STOMBAUGH:··It does have a long 23· · · ·· in terms of the improvement of the property and 24· · · ·· history. 24· · · ·· the business back.··As you say, the historical ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 4 (Pages 13-16)

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·1· · · ·· significance. ·1· · · ·· children. ·2· · · · · · ·I think the concern has come with the ·2· · · · · · ·MR. STOMBAUGH:··We are roughly three- ·3· · · ·· safety of the children and the noise ordinances, ·3· · · ·· quarters of a mile away from their nearest ·4· · · ·· because we are a camp and -- ·4· · · ·· cabin.··You would actually have to trek three- ·5· · · · · · ·MR. OCKEN:··Did you have questions for the ·5· · · ·· quarters of a mile uphill into the woods. ·6· · · ·· Petitioners that you wanted to ask them about ·6· · · · · · ·I don't know what dangers he's actually ·7· · · ·· that then? ·7· · · ·· talking about. ·8· · · · · · ·MR. PIERCE:··Well, I guess, again, Jason ·8· · · · · · ·Could you elaborate on what kind of ·9· · · ·· and I talked about that.··Our concern is, again, ·9· · · ·· dangers you're speaking of? 10· · · ·· the noise after 10, 11 o'clock, when our campers 10· · · · · · ·MR. PIERCE:··Well, it's -- 11· · · ·· are going to sleep, and we feel like it's an 11· · · · · · ·MR. OCKEN:··Just come forward, sir. 12· · · ·· unknown.··Nobody really knows how loud, how far 12· · · · · · ·MR. PIERCE:··Yeah, I think in today's 13· · · ·· sound will travel. 13· · · ·· society, you're having people come to your 14· · · · · · ·So what assurances do we have that it's 14· · · ·· business that you don't personally know, and so 15· · · ·· not going to come a nuisance for our campers? 15· · · ·· anything that they could do to children, come 16· · · ·· Can you assure me there will be no disturbances 16· · · ·· onto the property -- 17· · · ·· and noise issues? 17· · · · · · ·MR. STOMBAUGH:··Do what to children? 18· · · · · · ·MR. OCKEN:··Yes, Mr. Stombaugh, if you 18· · · · · · ·MR. PIERCE:··Harm them, scare them, 19· · · ·· would like to come forward and address those 19· · · ·· frighten them, noises that can startle them. 20· · · ·· concerns? 20· · · ·· You already said there's going to be noise, so 21· · · · · · ·MR. STOMBAUGH:··I assure you that we will 21· · · ·· we're going to have to deal with that.··So just 22· · · ·· not be doing any World War II reenactments and 22· · · ·· to make sure that the children are safe.··We're 23· · · ·· being the loudest in the county. 23· · · ·· entrusting their safety at Stronghold. 24· · · · · · ·MR. PIERCE:··We have campers and -- 24· · · · · · ·MR. OCKEN:··Do I understand correctly that ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · · · · ·MR. STOMBAUGH:··We're not going to be ·1· · · ·· the people at Stronghold would be at least ·2· · · ·· shooting off machine guns, just saying. ·2· · · ·· three-quarters of a mile away from the ·3· · · · · · ·MR. PIERCE:··I want to know if there's any ·3· · · ·· restaurant?··Is that right? ·4· · · ·· noise and it's disturbing the campers -- ·4· · · · · · ·MR. PIERCE:··That would be our first cabin ·5· · · · · · ·MR. STOMBAUGH:··There's going to be noise. ·5· · · ·· that we'd have people at that house.··We have ·6· · · ·· We're going to have live entertainment, so I ·6· · · ·· residents living about a half mile from it in ·7· · · ·· will assure you we will make noise. ·7· · · ·· terms of campers and children, youth.··The ·8· · · · · · ·MR. OCKEN:··Okay.··Does -- did you have ·8· · · ·· people at the house are adults, so I'm not ·9· · · ·· any further questions? ·9· · · ·· concerned about them as much.··Scouting groups 10· · · · · · ·MR. PIERCE:··Other concerns would be 10· · · ·· and other youth that come on the property. 11· · · ·· people trespassing on our property.··Again, we 11· · · · · · ·So are there any assurances that no one 12· · · ·· have children camping less than a mile away from 12· · · ·· will trespass and do any harm to children?··What 13· · · ·· where they're at, and particularly after hours, 13· · · ·· kind of assurances is that? 14· · · ·· after 10, 11, 12 o'clock, when we're out there 14· · · · · · ·MR. STOMBAUGH:··If someone is going to do 15· · · ·· and they're going to obviously have business 15· · · ·· that, most likely they're not going to be doing 16· · · ·· occur at that time. 16· · · ·· it from my property, where there's cameras and 17· · · · · · ·So in protecting the children that are 17· · · ·· it's occupied and there's several people, you 18· · · ·· there particularly and our other guests, there 18· · · ·· know, to witness. 19· · · ·· are some concerns about people coming on to our 19· · · · · · ·MR. PIERCE:··Sure. 20· · · ·· property late at night, after hours that we 20· · · · · · ·MR. STOMBAUGH:··If you have got that kind 21· · · ·· would be there. 21· · · ·· of concern, I'm not sure what goes on at 22· · · · · · ·So I guess I'm looking for any assurances 22· · · ·· Stronghold, but that's never crossed my mind. 23· · · ·· that there will be no trespassers coming onto 23· · · · · · ·The people that come to our place, you're 24· · · ·· our property that will potentially endanger our 24· · · ·· going to have to drive there, and you're going ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 5 (Pages 17-20)

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·1· · · ·· to leave in a car.··You're not going to be ·1· · · ·· it's not adjacent to our property, where this ·2· · · ·· wandering around, so. ·2· · · ·· would be directly behind our property, adjacent. ·3· · · · · · ·I don't really know how to comfort your ·3· · · · · · ·MR. STOMBAUGH:··This was a ·4· · · ·· fears about that.··It's kinds of insulting to ·4· · · ·· successful-running supper club for about 30 ·5· · · ·· think that, you know, our patrons and our ·5· · · ·· years. ·6· · · ·· customers, especially people of Oregon, myself, ·6· · · · · · ·MR. HAYES:··Was there any problems before? ·7· · · ·· would actually be bad people that would do that, ·7· · · · · · ·MR. PIERCE:··No, there wasn't.··So that's ·8· · · ·· so. ·8· · · ·· a positive.··I think where the concern comes is ·9· · · · · · ·MR. PIERCE:··I'm not trying to insinuate ·9· · · ·· the addition of the bar and music outside, 10· · · ·· that.··What I'm trying to say is, I'm in charge 10· · · ·· because now there will be patrons outside as 11· · · ·· of protecting the children and I will do 11· · · ·· opposed to inside.··And I don't think there was 12· · · ·· everything I can to protect the children that 12· · · ·· ever any outside activities there in the past, 13· · · ·· come to our camp. 13· · · ·· so that's a new element that I think is where 14· · · · · · ·MR. CONSIDINE:··Do you guys have security 14· · · ·· the concern lies. 15· · · ·· on camp? 15· · · · · · ·MR. STOMBAUGH:··They had live 16· · · · · · ·MR. PIERCE:··We have -- typically, if 16· · · ·· entertainment just about every day. 17· · · ·· there's groups there, they might have chaperones 17· · · · · · ·MR. PIERCE:··Inside or outside? 18· · · ·· some on camp.··We don't leave children 18· · · · · · ·MR. CONSIDINE:··It was a drive-in, wasn't 19· · · ·· unattended, obviously.··During camp season there 19· · · ·· it, a tepee drive-in? 20· · · ·· will be camp counselors with them that are 20· · · · · · ·MR. HAYES:··There was a supper club. 21· · · ·· usually college ed students.··We don't have a 21· · · ·· Tepee Drive-In and supper club. 22· · · ·· security officer or some armed officer or 22· · · · · · ·MR. OCKEN:··Okay.··If your concerns -- 23· · · ·· anything like that that's on the property. 23· · · · · · ·MR. PIERCE:··That covers our concerns. 24· · · · · · ·MR. CONSIDINE:··It just seems like your 24· · · · · · ·MR. OCKEN:··Okay.··Very good. ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · ·· concerns are a little out of touch of what ·1· · · · · · ·MR. PIERCE:··Thank you. ·2· · · ·· actually could happen.··I mean, are you ·2· · · · · · ·MR. OCKEN:··Anyone else file for an ·3· · · ·· referencing that someone wants to open up an ·3· · · ·· appearance? ·4· · · ·· establishment and there's going to be an influx ·4· · · · · · ·MR. REIBEL:··No. ·5· · · ·· of child molesters coming in?··That's kind of -- ·5· · · · · · ·MR. OCKEN:··Is there anyone here who ·6· · · · · · ·MR. PIERCE:··I just know that we want this ·6· · · ·· wishes to speak for or against this petition? ·7· · · ·· to be successful.··More people are going to be ·7· · · · · · · · · · ·· (No verbal response.) ·8· · · ·· right next to our property. ·8· · · · · · ·MR. OCKEN:··Hearing none, any questions or ·9· · · · · · ·MR. CONSIDINE:··And I think a business ·9· · · ·· comments from the Board? 10· · · ·· operating would be a lot stronger protection 10· · · · · · · · · · ·· (No verbal response.) 11· · · ·· than a dilapidated, abandoned building. 11· · · · · · ·MR. OCKEN:··The Board will now go through 12· · · · · · ·MR. PIERCE:··Well, abandoned building is 12· · · ·· the finding of facts. 13· · · ·· going to bring a hundred, or whatever, people a 13· · · · · · ·Mr. Reibel, please read the first 14· · · ·· day that come to visit.··So it is going to bring 14· · · ·· standard. 15· · · ·· more traffic to the area.··I think with more 15· · · · · · ·MR. REIBEL:··Special Use Standard Number 16· · · ·· traffic comes more uncertainty, and that's 16· · · ·· 1)··That the proposed Special Use will not be 17· · · ·· really where the concern lies.··We have already 17· · · ·· unreasonably detrimental to the value of other 18· · · ·· heard from parents and different people that 18· · · ·· property in the neighborhood in which it is to 19· · · ·· have expressed concern. 19· · · ·· be located or the public health, safety, morals, 20· · · · · · ·MR. CONSIDINE:··I mean, there's a 20· · · ·· comfort or general welfare at large. 21· · · ·· restaurant and a bar right across the street -- 21· · · · · · ·MR. SODERHOLM:··The proposed Special Use 22· · · · · · ·MR. PIERCE:··But it is across a highway. 22· · · ·· will complement a proposed restaurant in an 23· · · · · · ·MR. CONSIDINE:··-- with a hotel. 23· · · ·· existing building that was formerly a 24· · · · · · ·MR. PIERCE:··It is across a highway.··So 24· · · ·· restaurant, including a tavern/lounge, will not ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 6 (Pages 21-24)

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·1· · · ·· be unreasonably detrimental to the value of ·1· · · · · · · · · · ·· (All those simultaneously ·2· · · ·· other property in the neighborhood, or the ·2· · · · · · · · · · · ·agreed.) ·3· · · ·· public health, safety, morals, comfort, or ·3· · · · · · ·MR. REIBEL:··5)··That the proposed use can ·4· · · ·· general welfare at large.··I feel that standard ·4· · · ·· be operated in a manner that is not detrimental ·5· · · ·· is met. ·5· · · ·· to the permitted developments and uses in the ·6· · · · · · · · · · ·· (All those simultaneously ·6· · · ·· zoning district, can be developed and operated ·7· · · · · · · · · · · ·agreed.) ·7· · · ·· in a manner that is visually compatible with the ·8· · · · · · ·MR. REIBEL:··2)··That the location and ·8· · · ·· permitted uses in the surrounding area, and is ·9· · · ·· size of the Special Use, the nature and ·9· · · ·· deemed essential or desirable to preserve and 10· · · ·· intensity of the operation involved in or 10· · · ·· promote the public health, safety and general 11· · · ·· conducted in connection with it, and the 11· · · ·· welfare of Ogle County. 12· · · ·· location of the site with respect to streets 12· · · · · · ·MR. SODERHOLM:··The proposed use will 13· · · ·· giving access to it are such that the Special 13· · · ·· complement a proposed restaurant in an existing 14· · · ·· Use will not dominate the immediate neighborhood 14· · · ·· building that was formerly a restaurant, 15· · · ·· so as to prevent development and use of 15· · · ·· including a tavern/lounge, will be visually 16· · · ·· neighboring property in accordance with the 16· · · ·· compatible with the surrounding area, and is 17· · · ·· applicable zoning district regulations.··In 17· · · ·· desirable for Ogle County.··That standard is 18· · · ·· determining whether the Special Use will so 18· · · ·· met. 19· · · ·· dominate the immediate neighborhood, 19· · · · · · · · · · ·· (All those simultaneously 20· · · ·· consideration shall be given to:··A)··The 20· · · · · · · · · · · ·agreed.) 21· · · ·· location, nature and height of building, 21· · · · · · ·MR. REIBEL:··6)··That the proposed Special 22· · · ·· structures, walls and fences on the site; and, 22· · · ·· Use complies with all provisions of the 23· · · ·· B)··The nature and extent of proposed 23· · · ·· applicable district regulations. 24· · · ·· landscaping and screening on the proposed site. 24· · · · · · ·MR. HAYES:··The proposed Special Use ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · · · · ·MR. HAYES:··The Special Use will primarily ·1· · · ·· appears to comply with all provisions of the B-1 ·2· · · ·· be conducted from within the existing building ·2· · · ·· district regulations.··I believe the standard is ·3· · · ·· on the site, and will complement a proposed ·3· · · ·· met. ·4· · · ·· restaurant.··I believe the standard is met. ·4· · · · · · · · · · ·· (All those simultaneously ·5· · · · · · · · · · ·· (All those simultaneously ·5· · · · · · · · · · · ·agreed.) ·6· · · · · · · · · · · ·agreed.) ·6· · · · · · ·MR. OCKEN:··All of the standards have been ·7· · · · · · ·MR. REIBEL:··3)··That off-street parking ·7· · · ·· met.··I will entertain a motion to approve this ·8· · · ·· and loading areas will be provided in accordance ·8· · · ·· petition. ·9· · · ·· with the standards set forth in these ·9· · · · · · ·MR. SODERHOLM:··I move that we approve -- 10· · · ·· regulations. 10· · · ·· or recommend for approval of Special Use Permit 11· · · · · · ·MR. CONSIDINE:··The site is large enough 11· · · ·· Number 05-19 on behalf of Jason Stombaugh, in 12· · · ·· so that adequate off-street parking and loading 12· · · ·· light of the fact that all of the standards have 13· · · ·· areas can be provided.··Standard's met. 13· · · ·· been met, and the Regional Planning Commission 14· · · · · · · · · · ·· (All those simultaneously 14· · · ·· has approved it. 15· · · · · · · · · · · ·agreed.) 15· · · · · · ·MR. OCKEN:··I will entertain a motion for 16· · · · · · ·MR. REIBEL:··4)··That adequate utilities, 16· · · ·· this petition. 17· · · ·· ingress/egress to the site, access roads, 17· · · · · · ·MR. CONSIDINE:··A second? 18· · · ·· drainage and other such necessary facilities 18· · · · · · ·MR. OCKEN:··Is there a second? 19· · · ·· have been or will be provided. 19· · · · · · ·MR. REED:··Second. 20· · · · · · ·MR. REED:··Adequate utilities, 20· · · · · · ·MR. OCKEN:··Mr. Reed seconds. 21· · · ·· ingress/egress to the site from North Illinois 21· · · · · · ·Any discussions from the Board? 22· · · ·· Route 2, access roads, drainage and other such 22· · · · · · · · · · ·· (No verbal response.) 23· · · ·· necessary facilities have been or will be 23· · · · · · ·MR. OCKEN:··Hearing none, Mr. Reibel, 24· · · ·· provided.··I believe the standard has been met. 24· · · ·· please call the roll. ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 7 (Pages 25-26)

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·1· · · · · · ·MR. REIBEL:··Hayes? ·2· · · · · · ·MR. HAYES:··Yes. ·3· · · · · · ·MR. REIBEL:··Reed? ·4· · · · · · ·MR. REED:··Yes. ·5· · · · · · ·MR. REIBEL:··Soderholm? ·6· · · · · · ·MR. SODERHOLM:··Yes. ·7· · · · · · ·MR. REIBEL:··Ocken? ·8· · · · · · ·MR. OCKEN:··Yes. ·9· · · · · · · · · · ·· (By voice vote five ayes.) 10· · · · · · ·MR. REIBEL:··Five voted yes. 11· · · · · · ·MR. OCKEN:··This motion has been approved 12· · · ·· by a vote of five to zero.··We wish you good 13· · · ·· luck with the project. 14· · · · · · ·MR. STOMBAUGH:··Thank you very much. 15· · · · · · ·MS. STOMBAUGH:··Thank you. 16· · · · · · ·MR. REIBEL:··That petition will go on to 17· · · ·· the County Board for decision on May 21st, at 18· · · ·· 5:30, right here in this room.··You're welcome 19· · · ·· to attend that, if you'd like.··You don't have 20· · · ·· to. 21· · · · · · · · · · ·· (The hearing was concluded at 22· · · · · · · · · · · ·6:33 p.m.) 23· · 24· · ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 26 ·1· · · · · · ·Now on this 25th day of April, A.D., 2019, ·2· · · ·· I do signify that the foregoing testimony was ·3· · · ·· given before the Ogle County Zoning Board of ·4· · · ·· Appeals. ·5· · ·6· · ·7· · ·8· · ·· · · · · · · · · ·· Randy Ocken, Chairman ·9· · 10· · 11· · 12· · 13· · ·· · · · · · · · · ·· Michael Reibel, 14· · · · · · · · ·· Zoning Administrator 15· · 16· · 17· · 18· · ·· · · · · · · · · ·· Callie S. Bodmer 19· · · · · · · · ·· Certified Shorthand Reporter ·· · · · · · · · · ·· Registered Professional Reporter 20· · · · · · · · ·· IL License No. 084-004489 ·· · · · · · · · · ·· P.O. Box 381 21· · · · · · · · ·· Dixon, Illinois··61021 22· · 23· · 24· · ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 1 (Pages 1-4)

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·1·STATE OF ILLINOIS· ·) ·· · · · · · · · · · · ·)··Number 4-19SU ·1· · · · · · ·MR. OCKEN:··I call this April 25th, 2019, ·2·COUNTY OF OGLE· · ··) ·· · ·2· · · ·· meeting of the Ogle County Zoning Board of ·3· ·3· · · ·· Appeals to order at 6 p.m. ·· · ·4· ·4· · · · · · ·Mr. Reibel, please call the roll. ·· · ·5·In the Matter of the Petition ·5· · · · · · · · · · ·· (Roll call was taken.) ·· · ·6· · · · · · · ·of ·6· · · · · · ·MR. REIBEL:··Five present. ·· · ·7·Michael and Camille Williams, Dement Township ·7· · · · · · ·MR. OCKEN:··We have five members present. ·· · ·8·Ogle County, Illinois ·8· · · ·· There is a quorum. ·· · ·9· ·9· · · · · · ·Please rise for the Pledge of Allegiance. ·· · 10· 10· · · · · · · · · · ·· (The Pledge of Allegiance was ·· · · · · · · · ·· Testimony of Witnesses 11· · · · · · · · · · · ·recited.) 11· · · · · · · ·· Produced, Sworn and ·· · · · · · · · ·· Examined on this 25th day 12· · · · · · ·MR. OCKEN:··The verbatim transcript 12· · · · · · · ·· of April, A.D., 2019, ·· · · · · · · · ·· before the Ogle County 13· · · ·· serving as minutes of the last meeting is on 13· · · · · · · ·· Zoning Board of Appeals ·· · 14· · · ·· file and will not be read at this time. 14· ·· · 15· · · · · · ·I will entertain a motion to 15· ·· · 16· · · ·· approve minutes of the last ZBA meeting. 16· ·· · Present: 17· · · · · · ·MR. HAYES:··I'll so move. 17· ·· · Paul Soderholm 18· · · · · · ·MR. OCKEN:··Mr. Hayes moves.··Is there a 18·Mark Hayes 19· · · ·· second? ·· · Cody Considine 19·James Reed 20· · · · · · ·MR. SODERHOLM:··I'll second. ·· · 20·Randy Ocken, Chairman 21· · · · · · ·MR. OCKEN:··Mr. Soderholm seconds. ·· · 21·Michael Reibel, Zoning Administrator 22· · · · · · ·All in favor say aye. ·· · 22· 23· · · · · · · · · · ·· (All those simultaneously ·· · 23· 24· · · · · · · · · · · ·responded.) ·· · 24· ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · · · · · · · · · · ·INDEX ·1· · · · · · ·MR. OCKEN:··Motion passes. ·2· · ·2· · · · · · ·All testimony will be taken under oath. ·3· · · ·Witness· · · · · · · · · · · · · · ·Examination ·3· · · ·· Please come forward to the podium to testify and ·4· ·Michael Williams ...... · ··9 ·4· · · ·· state your name and address to the recording ·5· ·Camille Williams ...... · ··9 ·5· · · ·· secretary, and please spell your last name. ·6· · ·6· · · · · · ·When testifying, please speak clearly and ·7· · ·7· · · ·· loudly enough to be heard.··This hearing is the ·8· · ·8· · · ·· only opportunity to place testimony and evidence ·9· · ·9· · · ·· on the record.··There will not be another 10· · 10· · · ·· opportunity beyond tonight's hearing to submit 11· · 11· · · ·· additional evidence or testimony for 12· · 12· · · ·· consideration. 13· · 13· · · · · · ·Please turn off or silence all electronic 14· · 14· · · ·· devices. 15· · 15· · · · · · ·If anyone has trouble hearing, please let 16· · 16· · · ·· us know. 17· · 17· · · · · · ·After a petition has been voted on, you 18· · 18· · · ·· are free to leave; however, you are welcome to 19· · 19· · · ·· stay for the rest of the meeting if you so 20· ·End...... · ·18 20· · · ·· desire. 21· · 21· · · · · · ·Mr. Reibel, what's the first order of 22· · 22· · · ·· business? 23· · 23· · · · · · ·MR. REIBEL:··The first order of business 24· · 24· · · ·· is to consider the request filed March 6th, ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 2 (Pages 5-8)

Page 5 Page 7 ·1· · · ·· 2019, of Michael and Camille Williams, 3532 ·1· · · ·· but which rooms, individually or collectively, ·2· · · ·· South Woodlawn Road, Rochelle, Illinois, for a ·2· · · ·· do not constitute separate dwelling units; or, a ·3· · · ·· Special Use to allow a Class 1 Boarding House in ·3· · · ·· single-family dwelling provided for rental by ·4· · · ·· the AG-1 Agricultural District on property ·4· · · ·· one or more persons but not exceeding ten ·5· · · ·· describes as follows and owned by the ·5· · · ·· persons, for a period of less than 30 days.··A ·6· · · ·· Petitioners: ·6· · · ·· boarding house is designed to be occupied by ·7· · · · · · ·Part of G.L. 1 of the Southeast Quarter of ·7· · · ·· short-term (less than 30 days) guests. ·8· · · · · · ·Section 2 Township 40 North, Range 2 East ·8· · · · · · ·So the previous Special Use was for a ·9· · · · · · ·of the 3rd P.M., Dement Township, Ogle ·9· · · ·· Class 2 Boarding House which was more than ten 10· · · · · · ·County, Illinois, 16.64 acres, ore or 10· · · ·· people, and this is for ten or fewer. 11· · · · · · ·less. 11· · · · · · ·Special Information: 12· · · · · · ·On Property Identification Number: 12· · · · · · ·Public utilities, none. 13· · · · · · ·25-02-400-005. 13· · · · · · ·Transportation, South Woodlawn Road is a 14· · · · · · ·Common Location of:··3690 South Woodlawn 14· · · ·· hot-mix surfaced road under the jurisdiction of 15· · · · · · ·Road. 15· · · ·· Dement Township, and is functionally classified 16· · · · · · ·For the record, a sign has been posted 16· · · ·· as a minor collector. 17· · · ·· along the frontage of the premises to notify the 17· · · · · · ·Physical characteristics, the site is part 18· · · ·· public of the public hearing reference the 18· · · ·· of an upland stream bottom system.··The dwelling 19· · · ·· subject property.··All adjoining property owners 19· · · ·· on the site is situated on the upland area of 20· · · ·· to the petition have been notified by certified 20· · · ·· the site, and is approximately 18 feet higher in 21· · · ·· mail of the hearing this evening and the 21· · · ·· elevation than the lowest elevation on the site. 22· · · ·· specifics of the petition, and a public notice 22· · · ·· There are no mapped wetlands or floodplain areas 23· · · ·· was published in the April 1st, 2019, edition of 23· · · ·· on the site, although the lower elevation in the 24· · · ·· the Ogle County Life to notify the public of the 24· · · ·· site may be subject to occasional flooding ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

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·1· · · ·· hearing this evening and the specifics of the ·1· · · ·· and/or ponding. ·2· · · ·· petition. ·2· · · · · · ·Under the LESA score, a score of 210.5 ·3· · · · · · ·Under the Staff Report, which is on file ·3· · · ·· indicates a High rating for protection.··Land ·4· · · ·· and the Board members have received, I will ·4· · · ·· evaluation, 89.5.··Site assessment, 121. ·5· · · ·· point out, under General Information, that the ·5· · · · · · ·And the following are recommended ·6· · · ·· site is located on the west side of North ·6· · · ·· conditions for approval of this Special Use ·7· · · ·· Woodlawn Road beginning approximately a half ·7· · · ·· Permit: ·8· · · ·· mile south of East Gillis Road and approximately ·8· · · · · · ·1, All proposals and representations made ·9· · · ·· a half mile north of East Heal Road. ·9· · · ·· by the Applicant and/or their representative 10· · · · · · ·Existing land use of the site is 10· · · ·· shall be conditions of the Special Use Permit. 11· · · ·· residential. 11· · · · · · ·2.··Manual fire extinguishing equipment of 12· · · · · · ·Surrounding land use and zoning, the 12· · · ·· appropriate classification and in sufficient 13· · · ·· surrounding area is predominately agricultural. 13· · · ·· number and location for the safety of those 14· · · ·· All adjacent land is zoned AG-1 and is in 14· · · ·· utilizing the dwelling.··For reference see NFPA 15· · · ·· agricultural use. 15· · · ·· 10 - Standards for the Installation of Portable 16· · · · · · ·Zoning history, a Special Use was granted 16· · · ·· Fire Extinguishers. 17· · · ·· to the property in 2018, Petition Number 17· · · · · · ·3.··All combustibles or flammable liquids 18· · · ·· 16-18SU, for a Class 2 Boarding House. 18· · · ·· shall be stored in approved containers.··No 19· · · · · · ·Applicable regulations, a Class 1 Boarding 19· · · ·· combustible storage shall occur in or under 20· · · ·· House is a listed Special Use in the AG-1 20· · · ·· stairways. 21· · · ·· District, and is defined as:··A residential use 21· · · · · · ·4.··All hallways and stairways shall be 22· · · ·· consisting of at least one dwelling unit 22· · · ·· adequately lighted. 23· · · ·· together with more than two rooms that are 23· · · · · · ·5.··A complete floor plan on the 24· · · ·· rented or are designed or intended to be rented 24· · · ·· establishment shall be submitted to the local ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 3 (Pages 9-12)

Page 9 Page 11 ·1· · · ·· fire protection district. ·1· · · · · · ·MR. OCKEN:··And will there be cooking ·2· · · · · · ·6.··Smoke detectors and carbon monoxide ·2· · · ·· facilities in that house too? ·3· · · ·· detectors shall be provided pursuant to the ·3· · · · · · ·MR. WILLIAMS:··Yeah.··It's kind of set up ·4· · · ·· Illinois Smoke Detector Act and Illinois Carbon ·4· · · ·· like a studio apartment. ·5· · · ·· Monoxide Alarm Detector Act. ·5· · · · · · ·MR. REIBEL:··I do have a floor plan that ·6· · · · · · ·At the April 23rd, 2019, meeting of the ·6· · · ·· the Williamses have submitted.··I can pass that ·7· · · ·· Regional Planning Commission, Mr. White -- ·7· · · ·· around and you can see what it looks like here. ·8· · · ·· sorry, Mr. Wetzel made a motion to recommend ·8· · · · · · ·MR. WILLIAMS:··It's a very charming little ·9· · · ·· approval of the petition, as a similar request ·9· · · ·· cabin. 10· · · ·· was previously approved, the use is consistent 10· · · · · · ·MR. REIBEL:··And you have larger groups 11· · · ·· with the Comprehensive Plan, and it is well off 11· · · ·· back in the other building, is that right, then? 12· · · ·· the road and out of sight.··Mr. Reising seconded 12· · · · · · ·MR. WILLIAMS:··Yes, sir.··Yeah, so when 13· · · ·· the motion, and added that despite the LESA 13· · · ·· that house is full, we'll be staying in the 14· · · ·· score, the use does meet the Comprehensive Plan. 14· · · ·· cabin. 15· · · ·· The motion carried unanimously by a roll call 15· · · · · · ·MR. OCKEN:··Okay.··All right. 16· · · ·· vote of five to zero. 16· · · · · · ·Does the Board have any questions? 17· · · · · · ·That's all I have. 17· · · · · · · · · · ·· (No verbal response.) 18· · · · · · ·MR. OCKEN:··Would the Petitioners please 18· · · · · · ·MR. OCKEN:··Okay.··Hearing none, you may 19· · · ·· come forward to the podium. 19· · · ·· be seated. 20· · · · · · ·Please raise your right hand. 20· · · · · · ·MR. WILLIAMS:··Thank you.··Thanks for 21· · · · ·· MICHAEL WILLIAMS and CAMILLE WILLIAMS, 21· · · ·· having us first, I appreciate it. 22· · · ·· being first duly sworn, testified as follows: 22· · · · · · ·MR. OCKEN:··Has anyone filed for an 23· · · · · · ·MR. OCKEN:··Please state your name and 23· · · ·· appearance? 24· · · ·· address to the recording secretary and spell 24· · · · · · ·MR. REIBEL:··No. ·· ·· · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 10 Page 12 ·1· · · ·· your last name. ·1· · · · · · ·MR. OCKEN:··Is there anyone here who ·2· · · · · · ·MR. WILLIAMS:··Michael Williams, ·2· · · ·· wishes to speak in favor or against this ·3· · · ·· W-I-L-L-I-A-M-S, 3532 South Woodlawn Road, ·3· · · ·· petition? ·4· · · ·· Rochelle. ·4· · · · · · · · · · ·· (No verbal response.) ·5· · · · · · ·MS. WILLIAMS:··Camille Williams.··Do you ·5· · · · · · ·MR. OCKEN:··Hearing none, the Board will ·6· · · ·· need everything again? ·6· · · ·· now go through the findings of fact.··For each ·7· · · · · · ·COURT REPORTER:··I don't. ·7· · · ·· of the six standards, we have two prepared ·8· · · · · · ·MR. REIBEL:··If you don't, okay, we're ·8· · · ·· statements:··one in support of this petition and ·9· · · ·· good. ·9· · · ·· one in opposition.··A Board member will read the 10· · · · · · ·MR. OCKEN:··And tell us why you're 10· · · ·· statement which he believes is most applicable 11· · · ·· requesting a Special Use Permit on the property. 11· · · ·· in this situation.··The Board members will 12· · · · · · ·MR. WILLIAMS:··Well, we kind of have a 12· · · ·· either agree or disagree.··After the findings of 13· · · ·· unique property where we're at, and we'd like to 13· · · ·· fact, I will entertain a motion in regard to 14· · · ·· open it up for, like, maybe couples that would 14· · · ·· this petition. 15· · · ·· enjoy staying there, getting away maybe from the 15· · · · · · ·Mr. Reibel, please read the first 16· · · ·· big city or whatever and just enjoy peace and 16· · · ·· standard. 17· · · ·· tranquility. 17· · · · · · ·MR. REIBEL:··Special Use Standard Number 18· · · · · · ·MR. OCKEN:··Which this would be for groups 18· · · ·· 1)··That the proposed Special Use will not be 19· · · ·· of less than ten people; is that right? 19· · · ·· unreasonably detrimental to the value of other 20· · · · · · ·MR. WILLIAMS:··Yeah.··Two.··We wouldn't 20· · · ·· property in the neighborhood in which it is to 21· · · ·· have any more than two there. 21· · · ·· be located or the public health, safety, morals, 22· · · · · · ·MR. OCKEN:··So you would usually have two 22· · · ·· comfort or general welfare at large. 23· · · ·· people there? 23· · · · · · ·MR. SODERHOLM:··The site is isolated and 24· · · · · · ·MR. WILLIAMS:··Yes. 24· · · ·· is well buffered by distance and topography from ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 4 (Pages 13-16)

Page 13 Page 15

·1· · · ·· other residential uses in the vicinity.··That ·1· · · · · · ·MR. REIBEL:··5)··That the proposed use can ·2· · · ·· standard is met, I feel. ·2· · · ·· be operated in a manner that is not detrimental ·3· · · · · · · · · · ·· (All those simultaneously ·3· · · ·· to the permitted developments and uses in the ·4· · · · · · · · · · · ·agreed.) ·4· · · ·· zoning district, can be developed and operated ·5· · · · · · ·MR. REIBEL:··2)··That the location and ·5· · · ·· in a manner that is visually compatible with the ·6· · · ·· size of the Special Use, the nature and ·6· · · ·· permitted uses in the surrounding area, and is ·7· · · ·· intensity of the operation involved in or ·7· · · ·· deemed essential or desirable to preserve and ·8· · · ·· conducted in connection with it, and the ·8· · · ·· promote the public health, safety and general ·9· · · ·· location of the site with respect to streets ·9· · · ·· welfare of Ogle County. 10· · · ·· giving access to it are such that the Special 10· · · · · · ·MR. SODERHOLM:··The proposed use in an 11· · · ·· Use will not dominate the immediate neighborhood 11· · · ·· isolated area, is compatible with agricultural 12· · · ·· so as to prevent development and use of 12· · · ·· uses in the vicinity, and is deemed essential 13· · · ·· neighboring property in accordance with the 13· · · ·· and desirable for Ogle County.··That standard is 14· · · ·· applicable zoning district regulations.··In 14· · · ·· met, I feel. 15· · · ·· determining whether the Special Use will so 15· · · · · · · · · · ·· (All those simultaneously 16· · · ·· dominate the immediate neighborhood, 16· · · · · · · · · · · ·agreed.) 17· · · ·· consideration shall be given to:··A)··The 17· · · · · · ·MR. REIBEL:··6)··That the proposed Special 18· · · ·· location, nature and height of building, 18· · · ·· Use complies with all provisions of the 19· · · ·· structures, walls and fences on the site; and, 19· · · ·· applicable district regulations. 20· · · ·· B)··The nature and extent of proposed 20· · · · · · ·MR. HAYES:··The proposed Special Use 21· · · ·· landscaping and screening on the proposed site. 21· · · ·· appears to comply with all provisions of the 22· · · · · · ·MR. HAYES:··The existing site conditions 22· · · ·· AG-1 district regulations.··I believe the 23· · · ·· will remain unchanged, and the dwelling to be 23· · · ·· standard is met. 24· · · ·· utilized is isolated and nearly a half mile from 24· · · · · · · · · · ·· (All those simultaneously ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 14 Page 16

·1· · · ·· Woodlawn Road.··I believe the standard is met. ·1· · · · · · · · · · · ·agreed.) ·2· · · · · · · · · · ·· (All those simultaneously ·2· · · · · · ·MR. OCKEN:··All of the standards have been ·3· · · · · · · · · · · ·agreed.) ·3· · · ·· met.··I will entertain a motion to approve this ·4· · · · · · ·MR. REIBEL:··3)··That off-street parking ·4· · · ·· petition. ·5· · · ·· and loading areas will be provided in accordance ·5· · · · · · ·MR. CONSIDINE:··Mr. Chairman, I'll make a ·6· · · ·· with the standards set forth in these ·6· · · ·· motion to approve Number 4-19 to allow the ·7· · · ·· regulations. ·7· · · ·· Special Use, Class 1 Boarding House in the AG-1 ·8· · · · · · ·MR. CONSIDINE:··The site is large enough ·8· · · ·· District, for the simple fact all the standards ·9· · · ·· so that adequate off-street parking and loading ·9· · · ·· have been met, as well as the conditions that 10· · · ·· areas can be provided.··That standard has been 10· · · ·· were suggested. 11· · · ·· met. 11· · · · · · ·MR. OCKEN:··Mr. Considine moves.··Is there 12· · · · · · · · · · ·· (All those simultaneously 12· · · ·· a second? 13· · · · · · · · · · · ·agreed.) 13· · · · · · ·MR. SODERHOLM:··Second. 14· · · · · · ·MR. REIBEL:··4)··That adequate utilities, 14· · · · · · ·MR. OCKEN:··Mr. Soderholm seconds. 15· · · ·· ingress/egress to the site, access roads, 15· · · · · · ·Any questions or comments from the Board? 16· · · ·· drainage and other such necessary facilities 16· · · · · · · · · · ·· (No verbal response.) 17· · · ·· have been or will be provided. 17· · · · · · ·MR. OCKEN:··Mr. Reibel, please call the 18· · · · · · ·MR. REED:··Adequate utilities, 18· · · ·· roll. 19· · · ·· ingress/egress to the site from South Woodlawn 19· · · · · · ·MR. REIBEL:··Reed? 20· · · ·· Road, access roads, drainage, and other such 20· · · · · · ·MR. REED:··Yes. 21· · · ·· necessary facilities have been or will be 21· · · · · · ·MR. REIBEL:··Hayes? 22· · · ·· provided.··I believe the standard has been met. 22· · · · · · ·MR. HAYES:··Yes. 23· · · · · · · · · · ·· (All those simultaneously 23· · · · · · ·MR. REIBEL:··Soderholm? 24· · · · · · · · · · · ·agreed.) 24· · · · · · ·MR. SODERHOLM:··Yes. ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV) ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 Page 5 (Pages 17-18)

Page 17 ·1· · · · · · ·MR. REIBEL:··Considine? ·2· · · · · · ·MR. CONSIDINE:··Yes. ·3· · · · · · ·MR. REIBEL:··Ocken? ·4· · · · · · ·MR. OCKEN:··Yes. ·5· · · · · · · · · · ·· (By voice vote five ayes.) ·6· · · · · · ·MR. REIBEL:··Five voted yes. ·7· · · · · · ·MR. OCKEN:··This motion has been approved ·8· · · ·· by a vote of five to zero. ·9· · · · · · ·MR. REIBEL:··The petition will go on to 10· · · ·· the Ogle County Board on May 21st at 5:30 p.m., 11· · · ·· right here in this room, for final decision. 12· · · · · · · · · · ·· (The hearing was concluded at 13· · · · · · · · · · · ·6:14 p.m.) 14· · 15· · 16· · 17· · 18· · 19· · 20· · 21· · 22· · 23· · 24· · ·· · · · · · · · · ·In Totidem Verbis, LLC (ITV)

Page 18 ·1· · · · · · ·Now on this 25th day of April, A.D., 2019, ·2· · · ·· I do signify that the foregoing testimony was ·3· · · ·· given before the Ogle County Zoning Board of ·4· · · ·· Appeals. ·5· · ·6· · ·7· · ·8· · ·· ·· · · · · · · ·· Randy Ocken, Chairman ·9· · 10· · 11· · 12· · 13· · ·· ·· · · · · · · ·· Michael Reibel, 14· · · · · · · · ·· Zoning Administrator 15· · 16· · 17· · 18· · ·· ·· · · · · · · ·· Callie S. Bodmer 19· · · · · · · · ·· Certified Shorthand Reporter ·· ·· · · · · · · ·· Registered Professional Reporter 20· · · · · · · · ·· IL License No. 084-004489 ·· ·· · · · · · · ·· P.O. Box 381 21· · · · · · · · ·· Dixon, Illinois··61021 22· · 23· · 24· · ·· ·· · · · · · · ·In Totidem Verbis, LLC (ITV)

In Totidem Verbis, LLC (ITV) 815.453.2260 State’s Attorney – Court Services – Focus House Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairman Finfrock called the meeting to order at 3:00 p.m. Present: Fox, Oltmanns (arrived at 3:38) and Whalen. Others: Focus House Director Brenda Mason, State’s Attorney Eric Morrow, Griffin, Typer, Kenney, Gouker, Nordman (arrived at 3:38) and Janes (arrived at 3:35). Absent: Corbitt and Director of Court Services Cindy Bergstrom.

2. Approval of Minutes – April 9, 2019: Fox informed the Committee that the minutes were not available on the website; Finfrock tabled until next month.

3. Public Comment: None

4. Monthly Invoices  State’s Attorney: Motion by Whalen to approve the bills totaling $3,511.71, 2nd by Fox. Motion carried.  Probation: None  Focus House: Motion by Whalen to approve the bills totaling $9,570.32, 2nd by Fox. Motion carried. Motion by Whalen that the credit card/department billing for $833.42 has been reviewed, 2nd by Fox. Motion carried.

5. Department Reports  State’s Attorney . Budget Update: Morrow stated the budget looks fine. . Project OPEN (Opioid Prevention Engagement Network): Morrow stated he has been active in the project along with Ogle & Lee counties and KSB Hospital. They are hoping to receive some funding from the grant for Drug Court. . Drug Awareness Month: May is drug awareness month; there will be a resolution for the County Board. Morrow and others from the program have been speaking to various communities; 3 graduates from Rochelle told their stories at the graduation. . Records Retention: Morrow stated that last week they had a shredding company come in to destroy the records that were approved by the State. His employees went through all the files and decided what should be retained or not.

 Probation: No report

 Focus House . Budget Update: Mason stated everything looks good. . Foundation on Focus House Funding: Mason stated the Foundation has committed $20,000 for the Miller House renovation. . AOIC Email: Mason stated the AOIC Supervisor of Probation emailed the entire State with a recommendation and approval of the Focus House programs. Mason stated they have worked hard on restructuring the programs.

State’s Attorney – Court Services – Focus House Committee May 14, 2019 1 . New Referrals: They continue to receive referrals and a lot of interest is being shown for the Miller House. . Foundation Building Fund: The Foundation has started a building fund and will continue to fundraise for the project. . Other: Mason stated they would be accepting applications soon for the Miller House, 4 part-time and 4 full-time. They will be looking for applicants that have a minimum of an Associate’s degree. They hope to have the full-time positions filled by July 1st to give plenty of time for training; kids will be placed August 1st.

6. Closed Session – Interviews 5 ILCS120/2(c)(3) & Closed Minutes 5 ILCS120/2(c)(21): Motion by Fox to go into closed session, 2nd by Whalen. Roll call: Yes – Fox, Whalen, Finfrock. Motion carried. Time: 3:22.m.

7. Open Session – Committee came into open session at 3:57 p.m.  Motion by Fox to approve the content of the closed minutes from November 13, 2018, January 8, 2019, February 13, 2019, March 12, 2019 and April 9, 2019, 2nd by Whalen. Motion carried  Motion by Whalen to recommend Galen Bennett for the Board of Review vacancy, 2nd by Oltmanns. Motion carried.  Motion by Whalen to recommend Paula Diehl for the Board of Review vacancy, 2nd by Fox. Motion carried.  Motion by Oltmanns to recommend David Williams for the Zoning Board of Appeals vacancy, 2nd by Fox. Motion carried.  Motion by Whalen to recommend Mark Hayes for the Zoning Board of Appeals vacancy, 2nd by Fox. Motion carried.

8. New Business: None

9. Old Business: None

10. Adjournment: With no further business, Chairman Finfrock adjourned. Time 4:00 p.m.

Respectfully submitted, Tiffany O’Brien

State’s Attorney – Court Services – Focus House Committee May 14, 2019 2

Personnel and Salary Committee Tentative Minutes May 14, 2019

1. Call Meeting to Order: Chairman Kenney called the meeting to order at 8:00 a.m. Present: Corbitt, Heuer, Finfrock, McKinney and Smith. Others: Treasurer Linda Beck, Interim Assessor Carol Magnuson, Typer. Absent: McLester.

2. Approval of Minutes – April 9, 2019 - Motion by Finfrock to approve the minutes as presented, 2nd by McKinney. Motion carried.

3. New Business  Marijuana Policy: Finfrock asked if State’s Attorney Morrow reviewed the policy, no. No changes were proposed; Heuer stated Morrow reviewed it when it was put in place.  Treasurer Request for Part-time Position: Treasurer Beck addressed the Committee regarding a replacement; currently have one part-time employee that does not work summer months. Consensus of Committee to fill the vacancy.  Supervisor of Assessment Office Reorganization: Interim Assessor Magnuson addressed the Committee regarding her employees’ salaries and their new job responsibilities. Her request is for a $5,000 increase for each one; they are at a lower rate than some new hires. Discussion continued. Kenney would like to see old and new job descriptions. It will be discussed further next month.

4. Old Business  CIRMA Training: Kenney stated he has not been contacted by any Dept. Head; Heuer stated Dept. Heads need to contact Oregon Police Dept. for the active shooter training. Finfrock recommended that they do it by building; Typer suggested that Kenney send a letter to all Dept. Heads that they contact Oregon Police Dept.  Sikich Staff Study Draft Report: None  Performance Review Format for Appointed Department Head: Finfrock will work on the project and obtain examples of performance reviews. Discussion was held regarding the courtesy of letting the Committee Chairman know when a Dept. Head will be out of the office. Finfrock asked Beck what her opinion is on the topic. Beck stated she informed Sparrow and Gouker prior to her absences; she felt it was common courtesy to let them know that.  County Administrator: None  Part-time Administrative Assistant for County Board: Kenney stated this position would assist the Chairman, Vice-Chairman and Committee Chairs. Smith is opposed to this position, if anything is to be done, he would like to see a full-time Chairman. Discussion was held regarding the Administrator position. Kenney stated the Chairman is overwhelmed with his duties along with maintaining his own business; it is a needed position. Corbitt’s opinion is that it is a needed position; she does believe in the Administrator position but not at this time. Motion by McKinney to hire a Part-time Administrative Assistant with no benefits and salary/hours to be determined, 2nd by Personnel and Salary Committee May 14, 2019 1 Finfrock. Discussion was held regarding IMRF participation. Smith asked if we would need the Executive Committee if this position is filled. Finfrock stated this person would prepare the agendas, resolutions, etc. Heuer stated she has a problem with Item 2 – prepare the agendas but she felt the Committee agenda should be done by the Committee Chairman. Heuer asked if this position will sunset or is a continuous position. McKinney amended his motion to include the sunset clause of through 2020, 2nd by Finfrock. Motion carried.

5. Closed Session: Motion by Finfrock to go into closed session per Employment Matters 5 ILCS 120/2(c)(1), 2nd by Smith. Roll call: Yes-Corbitt, Finfrock, McKinney, Smith, Heuer, Kenney. Motion carried. Time: 8:56 a.m.

Committee came into open session at 9:03 a.m.

6. Public Comment: None

7. Adjournment: With no further business, Chairman Kenney adjourned the meeting. Time: 9:06 a.m.

Respectfully submitted, Tiffany O’Brien

Personnel and Salary Committee May 14, 2019 2

APRIL 1-15, 2019- Department Claims Payment Date Range 04/01/19 - 04/15/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 01 - County Clerk/Recorder Sub-Department 10 - Elections Account 4100 - Salaries- Departmental 4736 - GERALD BECK 2019-00000614 ELECTION SET-UP AND Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - PINE ROCK # 156494 TWP 1103 - SHARON BOWERS 2019-00000587 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 390.00 RENT - OREGON / # 156495 NASHUA TWP 2255 - CITY OF BYRON 2019-00000660 ELECTION RENT - Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 70.00 BYRON TWP # 156496 1272 - DEMOCRATIC PARTY CHAIRMAN 2019-00000585 DEMOCRAT - PRE & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 60.00 POST TEST / # 156500 CANVASSING 1201 - AILEEN DIEHL. 2019-00000590 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - BROOKVILLE # 156501 TWP 2512 - FRANCIS DREW 2019-00000591 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - GRAND # 156502 DETOUR TWP 1252 - PHILLIP FOSSLER 2019-00000592 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 195.00 RENT - BUFFALO TWP # 156504 1286 - STEVEN GREENFIELD 2019-00000604 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 195.00 RENT - FORRESTON # 156505 TWP 1292 - LEONARD HAGEMANN 2019-00000593 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - LEAF RIVER # 156506 TWP 1315 - LYLE HOPKINS 2019-00000594 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - PINE CREEK # 156512 TWP 2968 - ROBERT L HORN 2019-00000606 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - SCOTT TWP # 156513 2968 - ROBERT L HORN 2019-00000659 ELECTION JUDGE - Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 120.00 November 6, 2018 # 156514 1364 - ELIZABETH ITNYRE 2019-00000595 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - EAGLE POINT # 156515 TWP 2023 - CLIFF JONES 2019-00000611 ELECTION RENT & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 SET-UP - LAFAYETTE # 156516 TWP 4178 - JOAN MORPHEY 2019-00000610 ELECTION SET-UP, Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 91.68 RENT & MILEAGE - # 156517 MONROE TWP

Run by June Jacobs on 05/01/2019 03:33:33 PM Page 1 of 7 APRIL 1-15, 2019- Department Claims Payment Date Range 04/01/19 - 04/15/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 01 - County Clerk/Recorder Sub-Department 10 - Elections Account 4100 - Salaries- Departmental 1474 - DONALD NELSON 2019-00000596 ELECTION SET-UP AND Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - LINCOLN TWP # 156518 4016 - PENELOPE PAYTON 2019-00000608 ELECTION SET-UP - Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 30.00 DEMENT TWP # 156519 1113 - TERRY REEVERTS 2019-00000588 ELECTION SET-UP (4) Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 190.00 & RENT (2) - BYRON # 156520 TWP 1917 - REPUBLICAN CENTRAL COMMITTEE 2019-00000586 REPUBLICAN - PRE & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 60.00 POST TEST / # 156521 CANVASSING 1581 - JO ANN REYNOLDS 2019-00000597 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - TAYLOR TWP # 156522 1620 - MARILYN SCHLAF 2019-00000598 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - LYNNVILLE # 156524 TWP 1635 - MATT SHORE 2019-00000599 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - WOOSUNG # 156525 TWP 4653 - THOMAS K SMITH 2019-00000612 ELECTION SET-UP - Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 30.00 WHITE ROCK TWP # 156526 1660 - STILLMAN VALLEY FIRE DISTRICT 2019-00000600 ELECTION RENT - Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 105.00 MARION TWP # 156528 1943 - JOHN G THOMPSON 2019-00000603 ELECTION SET-UP - MT Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 120.00 MORRIS TWP # 156529 2965 - JEFF TREMBLE 2019-00000605 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 130.00 RENT - ROCKVALE # 156530 TWP 2967 - BRYAN VANDIVER 2019-00000607 ELECTION SET-UP - Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 90.00 MARION TWP # 156531 1174 - VILLAGE OF CRESTON 2019-00000589 ELECTION RENT - Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 35.00 DEMENT TWP # 156533 1713 - VILLAGE OF MT MORRIS 2019-00000601 ELECTION RENT - MT Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 140.00 MORRIS TWP # 156534 4668 - WHITE ROCK TOWNSHIP 2019-00000613 ELECTION RENT - Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 35.00 WHITE ROCK TWP # 156535 1731 - RORY WIEDERHOLTZ 2019-00000602 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 65.00 RENT - MARYLAND # 156536 TWP 4017 - BOB WITHROW 2019-00000609 ELECTION SET-UP & Paid by Check 04/03/2019 04/03/2019 04/03/2019 04/01/2019 715.00 RENT - FLAGG TWP # 156537 Account 4100 - Salaries- Departmental Totals Invoice Transactions 32 $3,646.68

Run by June Jacobs on 05/01/2019 03:33:33 PM Page 2 of 7 APRIL 1-15, 2019- Department Claims Payment Date Range 04/01/19 - 04/15/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 01 - County Clerk/Recorder Sub-Department 10 - Elections Account 4525 - Election Supplies 1165 - LAURA J COOK 2019-00000615 BAY TECH LABEL & Paid by Check 03/14/2019 04/03/2019 04/03/2019 04/01/2019 246.60 SCANNER WARRANTY # 156498 Account 4525 - Election Supplies Totals Invoice Transactions 1 $246.60 Account 4528 - Voter Registration Supplies 1165 - LAURA J COOK 2019-00000615 BAY TECH LABEL & Paid by Check 03/14/2019 04/03/2019 04/03/2019 04/01/2019 53.27 SCANNER WARRANTY # 156498 1165 - LAURA J COOK 2019-00000616 SCANNER FOR VOTER Paid by Check 03/14/2019 04/03/2019 04/03/2019 04/01/2019 252.99 REGISTRATION # 156499 1220 - DYNAMIC HORIZONS COMPUTER 21969 LABOR Paid by Check 03/21/2019 04/03/2019 04/03/2019 04/01/2019 130.00 SERVICES # 156503 Account 4528 - Voter Registration Supplies Totals Invoice Transactions 3 $436.26 Sub-Department 10 - Elections Totals Invoice Transactions 36 $4,329.54 Department 01 - County Clerk/Recorder Totals Invoice Transactions 36 $4,329.54 Department 02 - Building & Grounds Account 4210 - Disposal Service 2810 - MORING DISPOSAL, INC. 10405063 Acct # 173009 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 822.86 # 156557 4440 - NORTHERN ILLINOIS DISPOSAL 18993337 Acct # 3086-491604 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 29.78 SVC EOC Building # 156559 Account 4210 - Disposal Service Totals Invoice Transactions 2 $852.64 Account 4212 - Electricity 1849 - ROCHELLE MUNICIPAL UTILITIES 04/2019 Acct # 53352 Paid by Check 03/29/2019 03/29/2019 03/29/2019 04/01/2019 60.70 # 156523 1849 - ROCHELLE MUNICIPAL UTILITIES 04/2019EOC Acct # 053342 Paid by Check 03/29/2019 03/29/2019 03/29/2019 04/01/2019 189.63 # 156523 1156 - COMED 04- Acct # 2959474029 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 16.85 19/2959474029 # 156543 1156 - COMED 04- Customer ID # Ogle / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 597.20 19/1283010070 Health & Probation # 156543 1156 - COMED 04- Acct # 3125174006 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 108.77 19/3125174006 # 156543 1156 - COMED 05- Customer ID # Ogle / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 1,447.57 19/3903001028 Health & Probation # 156543 4450 - DIRECT ENERGY BUSINESS 1907100377201 Acct # 1295284 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 4,774.71 11 # 156545 4450 - DIRECT ENERGY BUSINESS 1907100377201 Account # 1295282 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 1,603.46 10 # 156545 4450 - DIRECT ENERGY BUSINESS 1907000376890 Account # 1295281 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 586.87 60 # 156545

Run by June Jacobs on 05/01/2019 03:33:33 PM Page 3 of 7 APRIL 1-15, 2019- Department Claims Payment Date Range 04/01/19 - 04/15/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 02 - Building & Grounds Account 4212 - Electricity 4450 - DIRECT ENERGY BUSINESS 1907100377201 Account # 1295280 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 600.64 09 # 156545 5065 - ENERGY.ME 35691284- Customer # 35691284 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 2,876.87 9400027 # 156546 Account 4212 - Electricity Totals Invoice Transactions 11 $12,863.27 Account 4214 - Gas (Heating) 1898 - NICOR 04-19/2823663 Acct # 35-12-96-8594 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 1,131.66 3 # 156558 1898 - NICOR 04-19/4747083 Acct # 68-92-62-8578 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 321.87 1 # 156558 1898 - NICOR 04-19/3076709 Acct # 71-19-92-2000 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 201.31 6 # 156558 1898 - NICOR 04-19/4791033 Acct # 14-91-18-2999 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 600.28 3 # 156558 1898 - NICOR 04-19/4675530 Acct # 30-14-28-2533 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 374.97 7 # 156558 1898 - NICOR 04-19/4685089 Acct # 00-29-63-0776 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 1,006.05 2 # 156558 Account 4214 - Gas (Heating) Totals Invoice Transactions 6 $3,636.14 Account 4216 - Telephone 1941 - FRONTIER 6103Z958-S- Acct # 6103Z958S3 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 94.59 19079 # 156548 1265 - VERIZON 07623995 Corp ID #VN93310379 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 45.94 Bill Payer ID Y2474359 # 156564 Account 4216 - Telephone Totals Invoice Transactions 2 $140.53 Account 4216.30 - Telephone Cell Phones & Pagers 1265 - VERIZON 9826447168 Acct # 880295765- Paid by Check 03/29/2019 03/29/2019 03/29/2019 04/01/2019 2,100.51 00001 # 156532 Account 4216.30 - Telephone Cell Phones & Pagers Totals Invoice Transactions 1 $2,100.51 Account 4218 - Water 1140 - CITY OF OREGON 04/2019 Service for 28 days Paid by Check 03/29/2019 03/29/2019 03/29/2019 04/01/2019 3,159.97 from 2/1/19 to 3/1/19 # 156497 Account 4218 - Water Totals Invoice Transactions 1 $3,159.97 Account 4520 - Janitorial Supplies 1013 - ROCHELLE JANITORIAL SUPPLY 6990 Customer ID # Ogle / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 25.40 Health & Probation # 156561 1715 - SUPPLYWORKS 480968767 Acct # 508958 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 40.89 Janitoral Supplies # 156563 County Buildings

Run by June Jacobs on 05/01/2019 03:33:33 PM Page 4 of 7 APRIL 1-15, 2019- Department Claims Payment Date Range 04/01/19 - 04/15/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 02 - Building & Grounds Account 4520 - Janitorial Supplies 1715 - SUPPLYWORKS 48365818 Acct # 508958 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 556.45 Janitoral Supplies # 156563 County Buildings Account 4520 - Janitorial Supplies Totals Invoice Transactions 3 $622.74 Account 4540.10 - Repairs & Maint - Facilities 3665 - STATE FIRE MARSHALL 5125096440 Conveyance Certificate Paid by Check 03/29/2019 03/29/2019 03/29/2019 04/01/2019 525.00 of Operation Annual # 156527 Renewal 2617 - ALPHA CONTROLS & SERVICES LLC W32250 Customer Code: Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 345.00 OGLECOUNTY / Judical # 156538 Center Heating System 2617 - ALPHA CONTROLS & SERVICES LLC W32220 Customer Code: Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 1,136.05 OGLECOUSHE / P1 was # 156538 not heating up 5162 - AREA MECHANICAL, INC W16944 Customer Code: Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 409.00 S000000730 / Jail # 156539 5162 - AREA MECHANICAL, INC W16946 Customer Code: Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 361.00 S000000730 / Jail # 156539 5162 - AREA MECHANICAL, INC W16945 Customer Code: Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 639.63 S000000730 / Jail # 156539 3480 - BATTERIES PLUS OF ROCKFORD P12258144 Customer # Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 89.90 8157326666 / Judical # 156540 Center 4445 - BIG R 16126/H Cust # 16557 / Shop Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 299.99 # 156541 4445 - BIG R 15991/H Cust # 16557 / EOC Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 3.49 # 156541 5246 - BRANDT ZIES Z CLEANING 479791 EOC Cleaning Serivce Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 235.20 # 156542 5246 - BRANDT ZIES Z CLEANING 479793 EOC Cleaning Serivce Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 235.20 # 156542 1173 - CRESCENT ELECTRIC SUPPLY CO S506166908.00 Cust # 116775 / Trailer Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 86.48 1 # 156544 3643 - FRINKS SEWER & DRAIN INC 89181 Pump Grease Trap / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 275.00 Jail # 156547 3779 - JOHN DEERE FINANCIAL 121988 Acct # 41112-00425 Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 14.66 # 156550 1371 - JOHNSTONE SUPPLY OF ROCKFORD 1064053 Customer # 0003228 / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 5.06 Post 1 # 156551 1371 - JOHNSTONE SUPPLY OF ROCKFORD 1061376 Customer # 0003228 / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 41.13 Post 1 # 156551

Run by June Jacobs on 05/01/2019 03:33:33 PM Page 5 of 7 APRIL 1-15, 2019- Department Claims Payment Date Range 04/01/19 - 04/15/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 02 - Building & Grounds Account 4540.10 - Repairs & Maint - Facilities 2050 - LAWSON PRODUCTS, INC. 9306544874 Cust # 10155168/Shop Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 67.53 # 156552 4756 - LOESCHER HEATING AND AIR 149441 Cust # OGLE04 / EOC Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 939.68 CONDITIONING, FBE # 156553 4756 - LOESCHER HEATING AND AIR 149749 Cust # OGLE04 / EOC Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 650.93 CONDITIONING, FBE # 156553 2594 - MECHANICAL INC - FREEPORT FRE110474 Call # 190304-VH- Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 1,275.14 102049 / Jail # 156554 1434 - MENARDS 16933 Acct # 30420269 / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 271.94 County Buildings # 156556 1434 - MENARDS 27285 Acct # 32720251 / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 9.60 Tower LP Tank # 156555 4692 - PEST CONTROL CONSULTANT 102334 Acct # 3967 Bi Monthly Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 180.00 Service # 156560 3449 - STEINER ELECTRIC COMPANY S006296234.00 Customer # 0003228 / Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 308.14 1 Judical Center # 156562 3449 - STEINER ELECTRIC COMPANY S006303446.00 Acct # 42498 / Judical Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 261.90 1 Center # 156562 3449 - STEINER ELECTRIC COMPANY S006304981.00 Acct # 42498 / Judical Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 200.42 1 Center # 156562 3449 - STEINER ELECTRIC COMPANY S006273763 Acct # 42498 / Trailer Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 104.77 # 156562 Account 4540.10 - Repairs & Maint - Facilities Totals Invoice Transactions 27 $8,971.84 Department 02 - Building & Grounds Totals Invoice Transactions 53 $32,347.64 Department 12 - Sheriff Account 4510 - Office Supplies 4479 - HINCKLEY SPRINGS 14566507 Cust # Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/01/2019 80.47 032219 651876614566507 # 156508 4479 - HINCKLEY SPRINGS 14825344 Cust # Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/01/2019 22.14 032219 651876614566507/Mai # 156511 nt. Account 4510 - Office Supplies Totals Invoice Transactions 2 $102.61 Sub-Department 60 - OEMA Account 4216.30 - Telephone Cell Phones & Pagers 1265 - VERIZON 9826447168/OE Acct # 880295765- Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/01/2019 87.17 MA 00001 # 156532 Account 4216.30 - Telephone Cell Phones & Pagers Totals Invoice Transactions 1 $87.17 Sub-Department 60 - OEMA Totals Invoice Transactions 1 $87.17

Run by June Jacobs on 05/01/2019 03:33:33 PM Page 6 of 7 APRIL 1-15, 2019- Department Claims Payment Date Range 04/01/19 - 04/15/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 12 - Sheriff Sub-Department 62 - Emergency Communications Account 4500 - Supplies 4479 - HINCKLEY SPRINGS 14566521 Cust # Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/01/2019 60.41 032219 651877114566521 # 156510 Account 4500 - Supplies Totals Invoice Transactions 1 $60.41 Account 4710 - Computer Hardware & Software 1265 - VERIZON 9826447168/Ec Acct # 880295765- Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/01/2019 1,064.24 om 00001 # 156532 Account 4710 - Computer Hardware & Software Totals Invoice Transactions 1 $1,064.24 Sub-Department 62 - Emergency Communications Totals Invoice Transactions 2 $1,124.65 Department 12 - Sheriff Totals Invoice Transactions 5 $1,314.43 Department 14 - State's Attorney Account 4422 - Travel Expenses, Dues & Seminars 1358 - ILLINOIS STATE BAR ASSOCIATION 2019-00000664 2019 Adv. DUI Training Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/04/2019 160.00 # 156549 Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 1 $160.00 Department 14 - State's Attorney Totals Invoice Transactions 1 $160.00 Department 22 - Corrections Account 4510 - Office Supplies 4479 - HINCKLEY SPRINGS 15543490 Cust # Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/01/2019 77.62 032219 649350115543490 # 156507 4479 - HINCKLEY SPRINGS 15898053 Cust # Paid by Check 04/01/2019 04/01/2019 04/01/2019 04/01/2019 35.27 032219 471764915898053 # 156509 Account 4510 - Office Supplies Totals Invoice Transactions 2 $112.89 Department 22 - Corrections Totals Invoice Transactions 2 $112.89 Fund 100 - General Fund Totals Invoice Transactions 97 $38,264.50 Grand Totals Invoice Transactions 97 $38,264.50

Run by June Jacobs on 05/01/2019 03:33:33 PM Page 7 of 7 APRIL 17-30, 2019 - Department Claims Payment Date Range 04/17/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 02 - Building & Grounds Account 4216 - Telephone 4740 - SYNDEO NETWORKS, INC. 9947 Acct # 1206 Paid by Check 04/24/2019 04/24/2019 04/24/2019 04/25/2019 1,687.76 # 156666 Account 4216 - Telephone Totals Invoice Transactions 1 $1,687.76 Account 4540.10 - Repairs & Maint - Facilities 3991 - CARD SERVICE CENTER 04/2019B&G; Acct # 0007; B&G / Jail Paid by Check 04/17/2019 04/17/2019 04/17/2019 04/17/2019 855.24 Jail # 156656 Account 4540.10 - Repairs & Maint - Facilities Totals Invoice Transactions 1 $855.24 Account 4545.10 - Petroleum Products - Gasoline 3105 - CONSERV FS INC. 04/2019B&G Acct # 1896103 Paid by Check 04/24/2019 04/24/2019 04/24/2019 04/25/2019 430.87 # 156664 Account 4545.10 - Petroleum Products - Gasoline Totals Invoice Transactions 1 $430.87 Department 02 - Building & Grounds Totals Invoice Transactions 3 $2,973.87 Department 09 - Focus House Account 4219 - Cable TV 3991 - CARD SERVICE CENTER 0225 due Maintenance Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 95.03 4/28/19 # 156658 Account 4219 - Cable TV Totals Invoice Transactions 1 $95.03 Account 4326 - Medical Contracts 3035 - NANCY WILLIAMS April 2019 Medical Contract Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 500.00 # 156661 Account 4326 - Medical Contracts Totals Invoice Transactions 1 $500.00 Account 4420 - Training Expenses 3991 - CARD SERVICE CENTER 0225 due Maintenance Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 40.00 4/28/19 # 156658 3991 - CARD SERVICE CENTER 0647 due Training Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 599.00 4/28/19 # 156659 3991 - CARD SERVICE CENTER 0639 due Training Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 1,712.70 4/28/19 # 156660 Account 4420 - Training Expenses Totals Invoice Transactions 3 $2,351.70 Account 4444 - Medical Expense 3035 - NANCY WILLIAMS Resident Entrance physical Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 75.00 medical # 156662 Account 4444 - Medical Expense Totals Invoice Transactions 1 $75.00 Account 4508 - Kitchen Supplies 3991 - CARD SERVICE CENTER 0225 due Maintenance Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 84.41 4/28/19 # 156658 Account 4508 - Kitchen Supplies Totals Invoice Transactions 1 $84.41 Account 4520 - Janitorial Supplies 3991 - CARD SERVICE CENTER 0225 due Maintenance Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 114.31 4/28/19 # 156658 Account 4520 - Janitorial Supplies Totals Invoice Transactions 1 $114.31

Run by June Jacobs on 05/01/2019 03:34:21 PM Page 1 of 3 APRIL 17-30, 2019 - Department Claims Payment Date Range 04/17/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 09 - Focus House Account 4540 - Repairs & Maint - Facilities 3991 - CARD SERVICE CENTER 0225 due Maintenance Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 91.25 4/28/19 # 156658 Account 4540 - Repairs & Maint - Facilities Totals Invoice Transactions 1 $91.25 Account 4550 - Food for County Prisoners 3991 - CARD SERVICE CENTER 0225 due Maintenance Paid by Check 04/12/2019 04/12/2019 04/12/2019 04/17/2019 109.48 4/28/19 # 156658 Account 4550 - Food for County Prisoners Totals Invoice Transactions 1 $109.48 Account 4743 - Safety Equipment 5067 - VENDOR SERVICES GROUP 680915 Safety Equipment Paid by Check 04/17/2019 04/17/2019 04/17/2019 04/18/2019 277.76 (May/Jun) # 156663 Account 4743 - Safety Equipment Totals Invoice Transactions 1 $277.76 Department 09 - Focus House Totals Invoice Transactions 11 $3,698.94 Department 12 - Sheriff Account 4420 - Training Expenses 3991 - CARD SERVICE CENTER 04/2019 Acct # 0007; OCSO Paid by Check 04/17/2019 04/17/2019 04/17/2019 04/17/2019 442.92 # 156656 Account 4420 - Training Expenses Totals Invoice Transactions 1 $442.92 Account 4510 - Office Supplies 3991 - CARD SERVICE CENTER 04/2019 Acct # 0007; OCSO Paid by Check 04/17/2019 04/17/2019 04/17/2019 04/17/2019 359.08 # 156656 Account 4510 - Office Supplies Totals Invoice Transactions 1 $359.08 Account 4570 - Uniforms 3991 - CARD SERVICE CENTER 04/2019 Acct # 0007; OCSO Paid by Check 04/17/2019 04/17/2019 04/17/2019 04/17/2019 122.16 # 156656 Account 4570 - Uniforms Totals Invoice Transactions 1 $122.16 Sub-Department 60 - OEMA Account 4216 - Telephone 4740 - SYNDEO NETWORKS, INC. 9947/OEMA Account # 1206 / Paid by Check 04/24/2019 04/24/2019 04/24/2019 04/25/2019 856.45 OEMA # 156666 Account 4216 - Telephone Totals Invoice Transactions 1 $856.45 Account 4422 - Travel Expenses, Dues & Seminars 3991 - CARD SERVICE CENTER 04/2019OEMA Acct # 0007; OEMA Paid by Check 04/17/2019 04/17/2019 04/17/2019 04/17/2019 88.77 # 156656 Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 1 $88.77 Sub-Department 60 - OEMA Totals Invoice Transactions 2 $945.22 Department 12 - Sheriff Totals Invoice Transactions 5 $1,869.38

Run by June Jacobs on 05/01/2019 03:34:21 PM Page 2 of 3 APRIL 17-30, 2019 - Department Claims Payment Date Range 04/17/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 16 - Finance Account 4422 - Travel Expenses, Dues & Seminars 5352 - ILLINOIS STATE ASSOCIATION OF OGLE CO. DUES MEMBERSHIP DUES Paid by Check 04/22/2019 04/22/2019 04/22/2019 04/25/2019 621.00 COUNTIES # 156665 Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 1 $621.00 Department 16 - Finance Totals Invoice Transactions 1 $621.00 Department 22 - Corrections Account 4444 - Medical Expense 3991 - CARD SERVICE CENTER 04/2019Corr Acct # 0007; Paid by Check 04/17/2019 04/17/2019 04/17/2019 04/17/2019 1,065.18 Corrections # 156656 Account 4444 - Medical Expense Totals Invoice Transactions 1 $1,065.18 Account 4510 - Office Supplies 3991 - CARD SERVICE CENTER 04/2019Corr Acct # 0007; Paid by Check 04/17/2019 04/17/2019 04/17/2019 04/17/2019 1,325.66 Corrections # 156656 Account 4510 - Office Supplies Totals Invoice Transactions 1 $1,325.66 Department 22 - Corrections Totals Invoice Transactions 2 $2,390.84 Fund 100 - General Fund Totals Invoice Transactions 22 $11,554.03 Grand Totals Invoice Transactions 22 $11,554.03

Run by June Jacobs on 05/01/2019 03:34:21 PM Page 3 of 3 Local Share of State-County Sales Tax

2019

Date: Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 1% 40,039.30 30,864.22 35,643.08 49,885.36 38,122.42 46,554.24 0.25% 80,220.05 80,223.32 74,013.91 79,446.36 64,328.26 80,591.82 Date Received 12/13/18 01/14/19 02/11/19 03/11/19 04/08/19 05/09/19

2020

Date: Sep-19 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 1% 0.25% Date Received

2021

Date: Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 1% 0.25% Date Received

2022

Date: Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 1% 0.25% Date Received May 21, 2019 - County Board Report Payment Date Range 05/21/19 - 05/21/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 01 - County Clerk/Recorder Account 4422 - Travel Expenses, Dues & Seminars 1165 - LAURA J COOK 2019-00000847 April Reimbursement Paid by Check 04/01/2019 05/21/2019 05/21/2019 05/21/2019 13.92 # 156734 Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 1 $13.92 Account 4510 - Office Supplies 1246 - FISCHER'S 0717299-001 TIFFANY'S STAMP Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 26.00 # 156742 1246 - FISCHER'S 0717908-001 TIFFANY'S HP INK 55A Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 178.05 # 156742 1246 - FISCHER'S 0717421-001 WRONG ITEM Paid by Check 04/09/2019 05/21/2019 05/21/2019 05/21/2019 27.95 ORDERED # 156742 1246 - FISCHER'S 0717542-001 CC - Office Supplies Paid by Check 04/15/2019 05/21/2019 05/21/2019 05/21/2019 79.99 # 156742 1246 - FISCHER'S 0717901-001 CREDIT - WRONG Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 (27.95) ITEM ORDERED # 156742 Account 4510 - Office Supplies Totals Invoice Transactions 5 $284.04 Sub-Department 10 - Elections Account 4525 - Election Supplies 1165 - LAURA J COOK 2019-00000847 April Reimbursement Paid by Check 04/01/2019 05/21/2019 05/21/2019 05/21/2019 362.68 # 156734 1246 - FISCHER'S 0717241-001 ELECTION - SUPPLIES Paid by Check 04/08/2019 05/21/2019 05/21/2019 05/21/2019 133.99 # 156742 1246 - FISCHER'S 0717429-001 ELECTION SUPPLIES - Paid by Check 04/09/2019 05/21/2019 05/21/2019 05/21/2019 (7.20) CREDIT # 156742 4094 - GBS INC. 19-36031 Preventative Paid by Check 04/11/2019 05/21/2019 05/21/2019 05/21/2019 3,090.00 Maintenance # 156749 Account 4525 - Election Supplies Totals Invoice Transactions 4 $3,579.47 Account 4714 - Software Maintenance 4094 - GBS INC. 19-35674 SOFTWARE Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 3,500.00 SUBSCRIPTION # 156749 RENEWAL Account 4714 - Software Maintenance Totals Invoice Transactions 1 $3,500.00 Sub-Department 10 - Elections Totals Invoice Transactions 5 $7,079.47 Department 01 - County Clerk/Recorder Totals Invoice Transactions 11 $7,377.43

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 03 - Treasurer Account 4422 - Travel Expenses, Dues & Seminars 3924 - LINDA L. BECK 2019 IACO 2019 IACO MEAL & Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 240.69 REIMB. HOTEL # 156727 REIMBURSEMENT Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 1 $240.69 Account 4510 - Office Supplies 1246 - FISCHER'S 717145-001 SELF INKING STAMP Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 17.95 # 156742 1246 - FISCHER'S 717589-001 ADDING MACHINE Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 11.66 PAPER # 156742 1502 - OGLE COUNTY LIFE 455618/648/85 PT ACCOUNTING Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 96.00 2 CLERK HELP WANTED # 156770 AD 1615 - SAUK VALLEY MEDIA 41910152371 PT ACCOUNTING Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 101.74 CLERK HELP WANTED # 156794 AD Account 4510 - Office Supplies Totals Invoice Transactions 4 $227.35 Account 4714 - Software Maintenance 4575 - TIPTON SYSTEMS 44166 JAGUAR ANNUAL Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 3,120.00 MAINTENANCE - # 156806 SCANNER EQUIPMENT Account 4714 - Software Maintenance Totals Invoice Transactions 1 $3,120.00 Department 03 - Treasurer Totals Invoice Transactions 6 $3,588.04

Run by June Jacobs on 05/17/2019 10:21:15 AM Page 2 of 19 May 21, 2019 - County Board Report Payment Date Range 05/21/19 - 05/21/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 04 - HEW Sub-Department 20 - Regional Supt of Schools Account 4220 - Rent 1400 - REGIONAL OFFICE OF EDUCATION 05-2019 MAY 2019 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 666.66 #47 REIMBURSEMENTS # 156784 Account 4220 - Rent Totals Invoice Transactions 1 $666.66 Account 4314 - Contractual Services 1400 - REGIONAL OFFICE OF EDUCATION 05-2019 MAY 2019 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 569.27 #47 REIMBURSEMENTS # 156784 Account 4314 - Contractual Services Totals Invoice Transactions 1 $569.27 Account 4422 - Travel Expenses, Dues & Seminars 1400 - REGIONAL OFFICE OF EDUCATION 05-2019 MAY 2019 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 721.03 #47 REIMBURSEMENTS # 156784 Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 1 $721.03 Account 4510 - Office Supplies 1400 - REGIONAL OFFICE OF EDUCATION 05-2019 MAY 2019 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 1.00 #47 REIMBURSEMENTS # 156784 Account 4510 - Office Supplies Totals Invoice Transactions 1 $1.00 Sub-Department 20 - Regional Supt of Schools Totals Invoice Transactions 4 $1,957.96 Department 04 - HEW Totals Invoice Transactions 4 $1,957.96

Run by June Jacobs on 05/17/2019 10:21:15 AM Page 3 of 19 May 21, 2019 - County Board Report Payment Date Range 05/21/19 - 05/21/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 06 - Judiciary & Jury Account 4324 - Appointed Attorneys 2598 - ALAN CARGERMAN 16JA5 Appointed Attorney's Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 3,391.67 Fees (on appeal) # 156731 16JA5; 6; 7 and 16JA30 4546 - FOLK LAW, LLC 14JA18 Appointed Attorney's Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 2,380.00 Fees - 14JA18/LM # 156744 4546 - FOLK LAW, LLC 17JA21 Appointed Attorney's Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 501.50 Fees - 14JA18/LM # 156744 4546 - FOLK LAW, LLC 18CF186 Appointed Attorney's Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 484.50 Fees - 14JA18/LM # 156744 Account 4324 - Appointed Attorneys Totals Invoice Transactions 4 $6,757.67 Account 4345 - Interpreter 1944 - LANGUAGE LINE SERVICES 4555703 Interpreting Services, Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 6.80 April 2019 # 156758 4721 - JAVIER SAAVEDRA 2019-4 Interpreter Fees - April, Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 650.00 2019 # 156792 4721 - JAVIER SAAVEDRA 2019-4b Mileage Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 216.00 # 156792 Account 4345 - Interpreter Totals Invoice Transactions 3 $872.80 Account 4422 - Travel Expenses, Dues & Seminars 1494 - OGLE COUNTY BAR ASSOCIATION 2019 Bar Association Dues Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 160.00 (2019) ALL JUDGES # 156768 1639 - SINNISSIPPI CENTERS INC. 2019-00000900 Registration Fee - CLL Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 50.00 (Mental Health First Aid # 156795 - 6/5/2019) Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 2 $210.00 Account 4510 - Office Supplies 1246 - FISCHER'S 0717876-001 Office Supplies Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 192.08 # 156742 Account 4510 - Office Supplies Totals Invoice Transactions 1 $192.08 Account 4720 - Office Equipment 5046 - DE LAGE LANDEN FINANCIAL 63260546 Lease Agreement Paid by Check 05/09/2019 05/21/2019 05/21/2019 05/21/2019 220.00 SERVICES, INC. (Copieres) 5/1/2019 # 156737 through 5/31/2019 Account 4720 - Office Equipment Totals Invoice Transactions 1 $220.00 Department 06 - Judiciary & Jury Totals Invoice Transactions 11 $8,252.55

Run by June Jacobs on 05/17/2019 10:21:15 AM Page 4 of 19 May 21, 2019 - County Board Report Payment Date Range 05/21/19 - 05/21/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 07 - Circuit Clerk Account 4412 - Official Publications 1502 - OGLE COUNTY LIFE 2019-00000904 Office Supplies Paid by Check 05/10/2019 05/10/2019 05/21/2019 05/21/2019 239.76 # 156770 Account 4412 - Official Publications Totals Invoice Transactions 1 $239.76 Account 4422 - Travel Expenses, Dues & Seminars 4844 - ANNETTE SMITH 2019-00000906 Mileagae Rochelle Paid by Check 05/10/2019 05/10/2019 05/21/2019 05/21/2019 23.20 Court 04/12/2019 # 156796 1684 - LAURIE TODD 2019-00000905 Mileagae Rochelle Paid by Check 05/10/2019 05/10/2019 05/21/2019 05/21/2019 23.20 Court 04/05/2019 # 156807 Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 2 $46.40 Account 4510 - Office Supplies 1246 - FISCHER'S 2019-00000903 Office Supplies Paid by Check 05/10/2019 05/10/2019 05/21/2019 05/21/2019 93.57 # 156742 Account 4510 - Office Supplies Totals Invoice Transactions 1 $93.57 Department 07 - Circuit Clerk Totals Invoice Transactions 4 $379.73

Run by June Jacobs on 05/17/2019 10:21:15 AM Page 5 of 19 May 21, 2019 - County Board Report Payment Date Range 05/21/19 - 05/21/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 09 - Focus House Account 4143 - Tuition Reimbursement 4578 - BONNIE J. MOORE Tuition 4/2019 Tuition Reimbursement Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 500.00 # 156764 Account 4143 - Tuition Reimbursement Totals Invoice Transactions 1 $500.00 Account 4180 - Medical Exams/ Drug Testing 4050 - ROCHELLE COMMUNITY HOSPITAL 1599K3298 Medical Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 28.00 # 156787 4050 - ROCHELLE COMMUNITY HOSPITAL 1724K3298 Employee Medical Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 56.00 # 156787 Account 4180 - Medical Exams/ Drug Testing Totals Invoice Transactions 2 $84.00 Account 4212 - Electricity 1849 - ROCHELLE MUNICIPAL UTILITIES 9st due 5/8/19 Electricity Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 182.06 # 156789 1849 - ROCHELLE MUNICIPAL UTILITIES 4ave due Electricity Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 116.68 5/8/19 # 156789 1849 - ROCHELLE MUNICIPAL UTILITIES BLC due Electricity Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 1,546.23 5/21/19 # 156789 Account 4212 - Electricity Totals Invoice Transactions 3 $1,844.97 Account 4214 - Gas (Heating) 1898 - NICOR 9st due 6/11/19 Gas Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 249.84 # 156766 1898 - NICOR 4ave due Gas Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 6.41 6/11/19 # 156766 Account 4214 - Gas (Heating) Totals Invoice Transactions 2 $256.25 Account 4216 - Telephone 1941 - FRONTIER 7092 Telephone Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 338.54 due5/22/19 # 156747 Account 4216 - Telephone Totals Invoice Transactions 1 $338.54 Account 4326 - Medical Contracts 3035 - NANCY WILLIAMS May 2019 Medical Contract Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 500.00 # 156815 Account 4326 - Medical Contracts Totals Invoice Transactions 1 $500.00 Account 4420 - Training Expenses 1249 - FOCUS HOUSE GF Reimb IPCSA Membership Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 450.00 Activit # 156743 Account 4420 - Training Expenses Totals Invoice Transactions 1 $450.00 Account 4435 - Transportation of Detainees 1249 - FOCUS HOUSE Wex Bill reimb Transportation Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 57.95 # 156743 1427 - MASTERBEND 46793 Transportation Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 496.37 # 156759

Run by June Jacobs on 05/17/2019 10:21:15 AM Page 6 of 19 May 21, 2019 - County Board Report Payment Date Range 05/21/19 - 05/21/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 09 - Focus House Account 4435 - Transportation of Detainees 3390 - WEX BANK 58989236 Transportation Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 280.95 # 156813 Account 4435 - Transportation of Detainees Totals Invoice Transactions 3 $835.27 Account 4441 - Sex Offender/ Polygraph Service 1667 - JEFFREY B. SUNDBERG, LCSW April 2019 Sex Offender Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 791.00 Counseling # 156800 Account 4441 - Sex Offender/ Polygraph Service Totals Invoice Transactions 1 $791.00 Account 4444 - Medical Expense 5281 - MIDWEST ROI 190325-651 Medical Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 66.58 # 156761 1573 - REDWOOD TOXICOLOGY 681449 Resident medical Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 37.13 LABORATORY, INC. # 156783 Account 4444 - Medical Expense Totals Invoice Transactions 2 $103.71 Account 4510 - Office Supplies 1246 - FISCHER'S 0717563-001 Office Supplies Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 14.10 # 156742 Account 4510 - Office Supplies Totals Invoice Transactions 1 $14.10 Account 4520 - Janitorial Supplies 1013 - ROCHELLE JANITORIAL SUPPLY 0408 19-4 Janitorial Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 87.85 # 156788 Account 4520 - Janitorial Supplies Totals Invoice Transactions 1 $87.85 Account 4540 - Repairs & Maint - Facilities 1047 - ACE HARDWARE AND OUTDOOR Customer Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 192.50 CTR #2129 # 156721 2615 - ANDERSON PLUMBING & HEATING 89369 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 67.63 # 156722 2889 - BRUNS CONSTRUCTION INC. 7901 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 213.75 # 156728 3260 - LAURENCE G. CALLANT Reimb Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 44.64 # 156730 3260 - LAURENCE G. CALLANT Reimburse Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 29.48 # 156730 2450 - DEKALB IMPLEMENT COMPANY 128040 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 269.00 # 156740 5255 - FOREVER GREEN, INC. 323910 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 525.00 # 156745 5265 - GETZ FIRE EQUIPMENT CO I62-000641 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 142.00 # 156750 1434 - MENARDS 4274 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 63.45 # 156760

Run by June Jacobs on 05/17/2019 10:21:15 AM Page 7 of 19 May 21, 2019 - County Board Report Payment Date Range 05/21/19 - 05/21/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 09 - Focus House Account 4540 - Repairs & Maint - Facilities 1434 - MENARDS 5/1/19 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 12.99 # 156760 1434 - MENARDS 5172 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 47.22 # 156760 4440 - NORTHERN ILLINOIS DISPOSAL 19057066 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 276.01 SVC # 156767 2148 - OMEGA PEST CONTROL 038738 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 125.00 # 156771 4607 - PER MAR SECURITY SERVICES 2059631 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 224.34 # 156776 5351 - ROCHELLE ACE HARDWARE 000796 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 5.59 # 156786 5351 - ROCHELLE ACE HARDWARE 000818 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 14.52 # 156786 5351 - ROCHELLE ACE HARDWARE 001145 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 7.99 # 156786 5351 - ROCHELLE ACE HARDWARE 001236 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 4.09 # 156786 5351 - ROCHELLE ACE HARDWARE 001323 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 15.59 # 156786 5351 - ROCHELLE ACE HARDWARE 001321 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 28.98 # 156786 5351 - ROCHELLE ACE HARDWARE 001335 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 6.46 # 156786 4380 - RON MORRIS SEPTIC SERVICE 001483 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 250.00 # 156791 1980 - WALKER'S DECORATING CENTER 3/29/19 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 22.44 # 156812 1980 - WALKER'S DECORATING CENTER 5/9/19 Maintenance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 175.96 # 156812 Account 4540 - Repairs & Maint - Facilities Totals Invoice Transactions 24 $2,764.63 Account 4550 - Food for County Prisoners 1249 - FOCUS HOUSE April 2019 Food for residents Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 1,000.00 # 156743 Account 4550 - Food for County Prisoners Totals Invoice Transactions 1 $1,000.00 Department 09 - Focus House Totals Invoice Transactions 44 $9,570.32

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 10 - Assessment Account 4510 - Office Supplies 1046 - ACCURATE BUSINESS CONTROLS 68298 S OF A SECURITY Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 246.25 ENVELOPES # 156720 1177 - CULLIGAN 044412-3 WATER Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 12.50 # 156735 1246 - FISCHER'S 0717292-001 OFFICE SUPPLIES Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 8.88 # 156742 1589 - ROCHELLE NEWS-LEADER 5327-1 NEWSPAPER Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 134.00 # 156790 Account 4510 - Office Supplies Totals Invoice Transactions 4 $401.63 Account 4720 - Office Equipment 1568 - RK DIXON 2120368 Copier Contract Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 157.77 # 156785 Account 4720 - Office Equipment Totals Invoice Transactions 1 $157.77 Department 10 - Assessment Totals Invoice Transactions 5 $559.40

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 11 - Zoning Account 4412 - Official Publications 1502 - OGLE COUNTY LIFE 455292 2001 Dodge Dakota Bid Paid by Check 04/30/2019 05/21/2019 05/21/2019 05/21/2019 34.97 notice # 156770 Account 4412 - Official Publications Totals Invoice Transactions 1 $34.97 Account 4510 - Office Supplies 1246 - FISCHER'S 717437 April 2019 Statement Paid by Check 04/19/2019 05/21/2019 05/21/2019 05/21/2019 12.18 # 156742 Account 4510 - Office Supplies Totals Invoice Transactions 1 $12.18 Account 4585 - Vehicle Maintenance 3105 - CONSERV FS INC. 4046 April 2019 Statement Paid by Check 05/03/2019 05/21/2019 05/21/2019 05/21/2019 106.38 (43.6 gal. @ 2.44) # 156733 Account 4585 - Vehicle Maintenance Totals Invoice Transactions 1 $106.38 Account 4724 - Office Equipment Maintenance 5069 - GFC LEASING WI 510412z Contract 6/5/19 to Paid by Check 04/21/2019 05/21/2019 05/21/2019 05/21/2019 359.99 9/4/19 # 156751 Account 4724 - Office Equipment Maintenance Totals Invoice Transactions 1 $359.99 Department 11 - Zoning Totals Invoice Transactions 4 $513.52

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 12 - Sheriff Account 4420 - Training Expenses 5354 - MINDY BECKER 05/2019 Per Diem for Training Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 153.12 Milege # 156763 Account 4420 - Training Expenses Totals Invoice Transactions 1 $153.12 Account 4510 - Office Supplies 3480 - BATTERIES PLUS OF ROCKFORD P13699617 Cust # 8157326666 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 92.85 # 156726 1246 - FISCHER'S 05/2019 Acct # OCSHERIFF Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 91.77 # 156742 5251 - TRANSUNION RISK & ALTERNATIVE 05/01/2019 Account ID: 802886 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 76.00 DATA SOLUTIONS, INC # 156808 Account 4510 - Office Supplies Totals Invoice Transactions 3 $260.62 Account 4545.10 - Petroleum Products - Gasoline 1125 - CARROLL SERVICE CO 05/2019 Acct # 2631504 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 1,293.29 # 156732 3105 - CONSERV FS INC. 05/2019 Acct # 1896103 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 9,218.15 # 156733 3390 - WEX BANK 58950207 Acct # 0414-00- Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 514.74 630179-0 # 156814 Account 4545.10 - Petroleum Products - Gasoline Totals Invoice Transactions 3 $11,026.18 Account 4570 - Uniforms 1268 - GALLS, LLC 012402249 Acct # 5156882 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 29.73 # 156748 3225 - GREENACRE CLEANERS 05/2019 Activity from 4/1/19 to Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 71.40 5/1/19 # 156752 4261 - RAT (RESEARCH AND TESTING) 5797 DPMA Rifle # F006879 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 65.00 WORX, INC. # 156780 4261 - RAT (RESEARCH AND TESTING) 5806 LED Motorized Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 914.94 WORX, INC. controller repair and # 156780 upgrage 1572 - RAY O'HERRON COMPANY INC Vests Vest fo Deputy's Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 744.54 # 156782 1572 - RAY O'HERRON COMPANY INC 1920644-IN Customer # 00- Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 136.57 61061SH # 156781 4206 - SANITARY CLEANERS 05/2019SOR Activity from 4/1/19 to Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 34.50 4/30/19 # 156793 4206 - SANITARY CLEANERS 05/2019 Activity from 4/1/19 to Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 206.00 4/30/19 # 156793 3354 - UNIFORM DEN EAST, INC. 62393 Cust Code OGLECOSD Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 137.50 # 156809 3354 - UNIFORM DEN EAST, INC. 57374 Cust Code: OGLECOSD Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 10.96 # 156809 3354 - UNIFORM DEN EAST, INC. 57375 Cust Code: OGLECOSD Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 10.96 # 156809

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 12 - Sheriff Account 4570 - Uniforms 4950 - UNIQUE EMBROIDERY 553483 Badge for Shirts Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 38.00 # 156810 Account 4570 - Uniforms Totals Invoice Transactions 12 $2,400.10 Account 4575 - Weapons & Ammunition 2552 - AXON ENTERPRISE, INC. SI- 1582785 15 Ft Standard Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 2,232.96 Cartridge, X26/X26p # 156724 Account 4575 - Weapons & Ammunition Totals Invoice Transactions 1 $2,232.96 Account 4585 - Vehicle Maintenance 1121 - BYRON QUICK LUBE 23345 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 41.30 Maintenance # 156729 1121 - BYRON QUICK LUBE 23346 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 42.09 Maintenance # 156729 1121 - BYRON QUICK LUBE 23096 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 42.09 Maintenance # 156729 1218 - DYER'S AUTOMOTIVE 5664 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 55.10 Maintenance # 156741 1218 - DYER'S AUTOMOTIVE 5646 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 44.00 Maintenance # 156741 4816 - KUNES COUNTRY AUTO GROUP 33626 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 43.90 Maintenance # 156757 1427 - MASTERBEND 46717 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 297.44 Maintenance # 156759 1427 - MASTERBEND 46732 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 40.00 Maintenance # 156759 1427 - MASTERBEND 46756 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 291.33 Maintenance # 156759 1427 - MASTERBEND 46776 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 31.79 Maintenance # 156759 3797 - SUPER-LUBE 404-0047116 OCS Vehicle Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 48.28 Maintenance # 156801 Account 4585 - Vehicle Maintenance Totals Invoice Transactions 11 $977.32 Account 4724 - Office Equipment Maintenance 5046 - DE LAGE LANDEN FINANCIAL 63407688 Acct # 1069127 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 184.30 SERVICES, INC. # 156739 Account 4724 - Office Equipment Maintenance Totals Invoice Transactions 1 $184.30 Sub-Department 60 - OEMA Account 4216 - Telephone 4740 - SYNDEO NETWORKS, INC. 05/2019OEMA Account # 1206 / Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 856.45 OEMA # 156802 Account 4216 - Telephone Totals Invoice Transactions 1 $856.45

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 12 - Sheriff Sub-Department 60 - OEMA Account 4216.30 - Telephone Cell Phones & Pagers 1265 - VERIZON 9828811971 Acct # 686542129 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 85.26 # 156811 Account 4216.30 - Telephone Cell Phones & Pagers Totals Invoice Transactions 1 $85.26 Account 4510 - Office Supplies 1246 - FISCHER'S 05/2019OEMA Acct # OCEMA Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 269.00 # 156742 Account 4510 - Office Supplies Totals Invoice Transactions 1 $269.00 Account 4545.10 - Petroleum Products - Gasoline 3105 - CONSERV FS INC. 05/2019OEMA Acct # 1896103 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 82.13 # 156733 3390 - WEX BANK 58950207/OEM Acct # 0414-00- Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 64.83 A 630179-0 # 156813 Account 4545.10 - Petroleum Products - Gasoline Totals Invoice Transactions 2 $146.96 Sub-Department 60 - OEMA Totals Invoice Transactions 5 $1,357.67 Sub-Department 62 - Emergency Communications Account 4710 - Computer Hardware & Software 2130 - TECHNOLOGY MANAGEMENT REV T1927748 Acct # T8880130 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 71.65 FUND Communication # 156804 Charges Account 4710 - Computer Hardware & Software Totals Invoice Transactions 1 $71.65 Account 4737 - Maintainence of Radios 1206 - BARBECK 17545-00 Cust # 71283 / OCSO Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 2,484.16 # 156725 Account 4737 - Maintainence of Radios Totals Invoice Transactions 1 $2,484.16 Sub-Department 62 - Emergency Communications Totals Invoice Transactions 2 $2,555.81 Department 12 - Sheriff Totals Invoice Transactions 39 $21,148.08

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 13 - Coroner Account 4355 - Autopsy Fees 2666 - MARK PETERS, MD S.C. April 2019 Nations, Sanchez, Paid by Check 05/14/2019 05/21/2019 05/21/2019 05/21/2019 4,200.00 Jaworski, Morgan, # 156777 Sansone, Lewis 4050 - ROCHELLE COMMUNITY HOSPITAL 04/23/19 X-rays for Morgan Paid by Check 05/14/2019 05/21/2019 05/21/2019 05/21/2019 704.00 # 156787 1109 - STERICYCLE, INC. 4008555495 Waste pickup for Paid by Check 05/14/2019 05/21/2019 05/21/2019 05/21/2019 129.81 morgue # 156798 Account 4355 - Autopsy Fees Totals Invoice Transactions 3 $5,033.81 Account 4458 - Coroner Lab Fees 3349 - AXIS FORENSIC TOXICOLOGY, INC. 22205,22394,2 Labs-Jaworski,Nations, Paid by Check 05/14/2019 05/21/2019 05/21/2019 05/21/2019 1,358.00 261 Sanchez,Doane # 156723 Account 4458 - Coroner Lab Fees Totals Invoice Transactions 1 $1,358.00 Account 4545.10 - Petroleum Products - Gasoline 3105 - CONSERV FS INC. 05/03/2019 Fuel 98.9 gallons @ Paid by Check 05/14/2019 05/21/2019 05/21/2019 05/21/2019 241.32 $2.44 # 156733 Account 4545.10 - Petroleum Products - Gasoline Totals Invoice Transactions 1 $241.32 Department 13 - Coroner Totals Invoice Transactions 5 $6,633.13

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 14 - State's Attorney Account 4415.10 - Printing Appeals & Transcripts 4766 - ANGELA M. MILLER 152 Transcript - GJ - Swope Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 76.50 & Florez # 156762 Account 4415.10 - Printing Appeals & Transcripts Totals Invoice Transactions 1 $76.50 Account 4422 - Travel Expenses, Dues & Seminars 3852 - ERIC MORROW 2019-00000941 Mileage Reimb. 1-22- Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 267.74 19 to 5-10-19 # 156765 5240 - JUSTYNA PALASIEWICZ 2019-00000908 Mileage Reimb. - Lee Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 228.87 County & CLE # 156774 Naperville/N. Riversider IL Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 2 $496.61 Account 4510 - Office Supplies 1177 - CULLIGAN 2019-00000907 Water - May 2019 Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 26.93 # 156736 5046 - DE LAGE LANDEN FINANCIAL 63260552 Copier Lease May 2019 Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 568.67 SERVICES, INC. # 156738 1246 - FISCHER'S 0717522-001 Office Supplies Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 12.85 # 156742 1246 - FISCHER'S 0717520-001 Office Supplies Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 67.38 # 156742 1246 - FISCHER'S 0717291-001 Office Supplies Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 9.36 # 156742 1246 - FISCHER'S 0717591-001 Office Supplies Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 30.09 # 156742 1246 - FISCHER'S 0717625-001 Office Supplies Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 13.18 # 156742 5207 - PRINTING BY LAURA MEDLAR 5167 #10 Reg. Envelopes Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 165.00 # 156778 Account 4510 - Office Supplies Totals Invoice Transactions 8 $893.46 Account 4538 - Legal Materials & Books 1728 - THOMSON REUTERS - WEST 840032630 Westlaw - March 2019 Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 1,156.44 # 156805 1728 - THOMSON REUTERS - WEST 840200484 Westlaw - April 2019 Paid by Check 05/10/2019 05/21/2019 05/21/2019 05/21/2019 1,156.44 # 156805 Account 4538 - Legal Materials & Books Totals Invoice Transactions 2 $2,312.88 Department 14 - State's Attorney Totals Invoice Transactions 13 $3,779.45

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 16 - Finance Account 4490 - Contingencies 4609 - HESSE MARTONE, PC 85487 PATROL- CORR Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 4,062.50 NEGOTIATIONS 2017 # 156753 4609 - HESSE MARTONE, PC 85486 GENERAL LABOR - Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 2,062.50 MARCH 2019 # 156753 Account 4490 - Contingencies Totals Invoice Transactions 2 $6,125.00 Account 4770.20 - Capital Improvements - Ogle County Fair Assn 1497 - OGLE COUNTY FAIR ASSOCIATION 2019 2019 CONTRIBUTION Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 3,000.00 CONTRIBUTN # 156769 Account 4770.20 - Capital Improvements - Ogle County Fair Assn Totals Invoice Transactions 1 $3,000.00 Department 16 - Finance Totals Invoice Transactions 3 $9,125.00

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 22 - Corrections Account 4424 - Out-of-State Travel 2510 - PTS OF AMERICA, LLC 177572 Passenger ID # Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 999.00 204929 # 156779 Account 4424 - Out-of-State Travel Totals Invoice Transactions 1 $999.00 Account 4444 - Medical Expense 2679 - JOHNSONS PORTABLE X-RAY 04/2019 Acct # FEB2019 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 207.91 # 156754 1386 - KSB 43990522 Acct # 62865 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 12,368.74 # 156756 1386 - KSB 43989409 Acct # 28310/pd at Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 575.84 Medicade/Medicare # 156756 50% rate 4639 - OREGON FIRE PROTECTION OGIL-19-0327- Jail Inmate ambulance Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 485.60 DISTRICT 1 service # 156772 4050 - ROCHELLE COMMUNITY HOSPITAL 41138C3298 172538V3298/ Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 100.00 Employee evaluation to # 156787 return to work 1515 - SNYDER PHARMACY - OREGON 05/2019 Customer # 7322135 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 12.39 # 156797 Account 4444 - Medical Expense Totals Invoice Transactions 6 $13,750.48 Account 4510 - Office Supplies 3182 - FOX RIVER FOODS INC 05/2019 Acct # 18694400 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 177.70 # 156746 1890 - SYSCO FOODS OF BARABOO LLC 05/2019 Acct # 266726 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 1,515.96 # 156803 Account 4510 - Office Supplies Totals Invoice Transactions 2 $1,693.66 Account 4545.10 - Petroleum Products - Gasoline 3105 - CONSERV FS INC. 05/2019Corr Acct # 1896103 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 268.40 # 156733 Account 4545.10 - Petroleum Products - Gasoline Totals Invoice Transactions 1 $268.40 Account 4550 - Food for County Prisoners 3182 - FOX RIVER FOODS INC 05/2019 Acct # 18694400 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 11,302.30 # 156746 1518 - OREGON SUPER VALU 05/2019 Acct # 040000000129 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 5.56 # 156773 4587 - PAN-O-GOLD BAKING CO. 2062487 Acct # 23777 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 46.17 # 156775 4587 - PAN-O-GOLD BAKING CO. 2059024 Acct # 23777 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 50.67 # 156775 4587 - PAN-O-GOLD BAKING CO. 2067316 Acct # 23777 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 59.67 # 156775 4587 - PAN-O-GOLD BAKING CO. 2072131 Acct # 23777 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 44.67 # 156775

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 22 - Corrections Account 4550 - Food for County Prisoners 1418 - SULLIVAN'S 05/2019 Customer # 270043 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 8.57 # 156799 1890 - SYSCO FOODS OF BARABOO LLC 05/2019 Acct # 266726 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 423.50 # 156803 Account 4550 - Food for County Prisoners Totals Invoice Transactions 8 $11,941.11 Account 4570 - Uniforms 4964 - 5.11, Inc Quote 10 S0089-160 Silver tan Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 150.00 blank name tape # 156719 material 4206 - SANITARY CLEANERS 05/2019Corr Activity from 4/1/19 to Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 436.08 4/30/19 # 156793 Account 4570 - Uniforms Totals Invoice Transactions 2 $586.08 Account 4575 - Weapons & Ammunition 4261 - RAT (RESEARCH AND TESTING) 5778 Firearms Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 2,760.00 WORX, INC. # 156780 Account 4575 - Weapons & Ammunition Totals Invoice Transactions 1 $2,760.00 Account 4724 - Office Equipment Maintenance 5046 - DE LAGE LANDEN FINANCIAL 63407688/Corr Acct # 1069127 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 163.80 SERVICES, INC. # 156739 Account 4724 - Office Equipment Maintenance Totals Invoice Transactions 1 $163.80 Department 22 - Corrections Totals Invoice Transactions 22 $32,162.53

Run by June Jacobs on 05/17/2019 10:21:15 AM Page 18 of 19 May 21, 2019 - County Board Report Payment Date Range 05/21/19 - 05/21/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund Department 23 - Information Technology Account 4545.10 - Petroleum Products - Gasoline 3105 - CONSERV FS INC. 5-2019/IT FUEL EXPENSE FOR Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 76.13 DEPT. 4/3/19 TO 5/3/19 # 156733 Account 4545.10 - Petroleum Products - Gasoline Totals Invoice Transactions 1 $76.13 Account 4710 - Computer Hardware & Software 3260 - LAURENCE G. CALLANT AMAZON/07906 AMAZON - HIGH Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 19.32 26 SPEED CABLES - 6 FT # 156730 & 10 FT 3260 - LAURENCE G. CALLANT AMAZON/08466 AMAZON - MEDIA Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 43.99 16 CONVERTER # 156730 3260 - LAURENCE G. CALLANT AMAZON/15714 AMAZON - CONDUIT Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 72.34 15 BACK BOX - # 156730 NETWORK CAMERAS 3260 - LAURENCE G. CALLANT AMAZON/35018 AMAZON - WIRELESS Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 49.95 55 MOUSE FOR LAPTOP # 156730 3260 - LAURENCE G. CALLANT AMAZON/54378 AMAZON - PORT TO Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 37.95 07 VGA CONVERTER # 156730 3260 - LAURENCE G. CALLANT AMAZON/92226 AMAZON - (2) CABLES Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 23.98 50 # 156730 Account 4710 - Computer Hardware & Software Totals Invoice Transactions 6 $247.53 Account 4714 - Software Maintenance 4258 - KRONOS 11442850 MARCH & APRIL 2019 Paid by Check 05/21/2019 05/21/2019 05/21/2019 05/21/2019 360.00 TIME CLOCK SUPPORT # 156755 Account 4714 - Software Maintenance Totals Invoice Transactions 1 $360.00 Department 23 - Information Technology Totals Invoice Transactions 8 $683.66 Fund 100 - General Fund Totals Invoice Transactions 179 $105,730.80 Grand Totals Invoice Transactions 179 $105,730.80

Run by June Jacobs on 05/17/2019 10:21:15 AM Page 19 of 19 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

Fund 100 - General Fund REVENUE Department 00 - Non-Departmental 3098 Estimated Beginning Balance 150,000.00 150,000.00 .00 .00 150,000.00 0 .00

3110 State Income Tax 2,200,000.00 2,200,000.00 223,679.47 918,390.41 1,281,609.59 42 2,207,780.09

3120.10 Sales Tax $.0025 Portion 945,000.00 945,000.00 64,328.26 378,231.90 566,768.10 40 911,169.40

3120.20 Sales Tax 1% Portion 380,000.00 380,000.00 38,122.42 194,554.38 185,445.62 51 381,015.03

3120.30 Sales Tax Local Use Tax 656,000.00 656,000.00 48,573.77 323,262.38 332,737.62 49 640,271.20

3125 Property Tax 4,458,270.00 4,458,270.00 .00 .00 4,458,270.00 0 4,374,929.62

3126 Mobile Home Tax 5,000.00 5,000.00 .00 .00 5,000.00 0 .00

3129 Video Gambling Tax 20,000.00 20,000.00 1,517.02 6,945.91 13,054.09 35 19,303.64

3330 Cable TV Franchise Fees 98,000.00 98,000.00 .00 24,795.92 73,204.08 25 97,992.35

3372 Administrative Court Fee 5,500.00 5,500.00 .00 .00 5,500.00 0 400.00

3380 Restitution 1,500.00 1,500.00 .00 150.00 1,350.00 10 1,050.00

3900.140 Interfund Transfer In County Officers 1,500,000.00 1,500,000.00 .00 600,000.00 900,000.00 40 1,100,000.00

3900.180 Interfund Transfer In Long Range Capital Improvement 220,000.00 220,000.00 750,000.00 750,000.00 (530,000.00) 341 182,441.59

3900.400 Interfund Transfer In Interfund Transfer In Health 47,280.00 47,280.00 3,940.00 19,355.00 27,925.00 41 38,250.00

3900.420 Interfund Transfer In Animal Control 25,000.00 25,000.00 .00 .00 25,000.00 0 25,000.00

3900.430 Interfund Transfer In Solid Waste 100,000.00 100,000.00 .00 .00 100,000.00 0 375,623.61

3900.510 Interfund Transfer In GIS Fee Fund .00 .00 .00 .00 .00 +++ 25,000.00

3900.905 Interfund Transfer In Personal Property 410,000.00 410,000.00 .00 410,000.00 .00 100 355,000.00

3999 Other Revenue 10,000.00 10,000.00 150.00 3,573.64 6,426.36 36 4,984.77

Department 00 - Non-Departmental Totals $11,231,550.00 $11,231,550.00 $1,130,310.94 $3,629,259.54 $7,602,290.46 32% $10,740,211.30 Department 01 - County Clerk/Recorder 3129 Video Gambling Tax 1,000.00 1,000.00 .00 .00 1,000.00 0 925.00

3530 Liquor License 20,000.00 20,000.00 4,062.50 4,187.50 15,812.50 21 20,625.00

3542 County Licenses 2,858.00 2,858.00 .00 .00 2,858.00 0 1,675.00

Department 01 - County Clerk/Recorder Totals $23,858.00 $23,858.00 $4,062.50 $4,187.50 $19,670.50 18% $23,225.00

Department 03 - Treasurer

3310 Copies 4,500.00 4,500.00 .00 .00 4,500.00 0 6,427.50

3483 Indemnity Cost 6,500.00 6,500.00 .00 5,720.00 780.00 88 6,220.00

Department 03 - Treasurer Totals $11,000.00 $11,000.00 $0.00 $5,720.00 $5,280.00 52% $12,647.50

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 1 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

Department 06 - Judiciary & Jury

3218 Public Defender Reimbursement 42,000.00 42,000.00 3,568.48 17,755.35 24,244.65 42 41,604.95

Department 06 - Judiciary & Jury Totals $42,000.00 $42,000.00 $3,568.48 $17,755.35 $24,244.65 42% $41,604.95 Department 07 - Circuit Clerk

3361 DUI Education Fee .00 .00 224.00 792.50 (792.50) +++ 300.00

3362 Police Vehicle Fee 8,000.00 8,000.00 778.00 3,925.00 4,075.00 49 9,565.00

3375 Public Defender 2,500.00 2,500.00 25.00 175.00 2,325.00 7 2,170.00

3385 Street Value Drugs 5,000.00 5,000.00 172.50 1,251.89 3,748.11 25 3,500.86

3390 Criminal Fines 100,000.00 100,000.00 8,204.20 36,075.15 63,924.85 36 75,786.63

3395 Traffic Fines 370,000.00 370,000.00 30,443.80 152,852.02 217,147.98 41 383,625.71

3396 County Fee -(Traffic) 140,000.00 140,000.00 8,129.44 46,875.19 93,124.81 33 135,126.74

3900.550 Interfund Transfer In Document Storage 45,000.00 45,000.00 .00 .00 45,000.00 0 37,500.00

3900.555 Interfund Transfer In County Automation - Circuit Cler 45,000.00 45,000.00 .00 .00 45,000.00 0 37,500.00

Department 07 - Circuit Clerk Totals $715,500.00 $715,500.00 $47,976.94 $241,946.75 $473,553.25 34% $685,074.94

Department 08 - Probation

3215 Probation Salary Reimbursements 222,853.00 222,853.00 102,643.54 180,625.76 42,227.24 81 650,702.53

Department 08 - Probation Totals $222,853.00 $222,853.00 $102,643.54 $180,625.76 $42,227.24 81% $650,702.53

Department 09 - Focus House

3215 Probation Salary Reimbursements 179,549.00 179,549.00 74,233.43 121,665.76 57,883.24 68 .00

3470.30 Foster Care Kendall County .00 .00 10,443.00 26,550.00 (26,550.00) +++ 7,788.00

3470.42 Foster Care LaSalle County 10,000.00 10,000.00 .00 .00 10,000.00 0 6,528.00

3470.45 Foster Care Tazewell County 15,000.00 15,000.00 .00 .00 15,000.00 0 8,160.00

3470.50 Foster Care Winnebago County 10,000.00 10,000.00 1,062.00 1,062.00 8,938.00 11 6,800.00

3470.60 Foster Care Bureau County 55,000.00 55,000.00 .00 .00 55,000.00 0 37,356.89

3470.65 Foster Care Peoria County 45,000.00 45,000.00 .00 .00 45,000.00 0 31,416.00

3470.70 Foster Care McHenry County 50,000.00 50,000.00 .00 .00 50,000.00 0 35,400.00

3470.75 Foster Care Rock Island County 75,000.00 75,000.00 .00 .00 75,000.00 0 105,402.39

3470.85 Foster Care Woodford County .00 .00 .00 .00 .00 +++ 17,272.00

3470.90 Foster Care Whiteside County 40,000.00 40,000.00 .00 .00 40,000.00 0 30,611.37

3473 Illinois Juvenile Contract 60,000.00 60,000.00 .00 .00 60,000.00 0 34,140.00

3900.560 Interfund Transfer In Dependant Children 56,599.00 56,599.00 .00 .00 56,599.00 0 .00

3999 Other Revenue .00 .00 909.23 909.23 (909.23) +++ 116.91

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 2 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

Department 09 - Focus House Totals $596,148.00 $596,148.00 $86,647.66 $150,186.99 $445,961.01 25% $320,991.56

Department 10 - Assessment

3220 Assessor's Salary Reimbursement 39,000.00 39,000.00 3,309.64 16,467.48 22,532.52 42 38,699.32

3310 Copies 5,000.00 5,000.00 18.00 1,646.75 3,353.25 33 4,752.51

3460 Maps & Plat Books .00 .00 .00 39.00 (39.00) +++ .00

Department 10 - Assessment Totals $44,000.00 $44,000.00 $3,327.64 $18,153.23 $25,846.77 41% $43,451.83 Department 11 - Zoning

3599 Other Licenses & Permits 60,000.00 60,000.00 5,839.67 24,532.30 35,467.70 41 61,503.21 Department 11 - Zoning Totals $60,000.00 $60,000.00 $5,839.67 $24,532.30 $35,467.70 41% $61,503.21 Department 12 - Sheriff

3230 Sheriff's Department Reimbursements 50,000.00 50,000.00 3,548.44 18,797.68 31,202.32 38 54,194.97

3271 School Reimbursements 150,000.00 150,000.00 7,500.00 127,500.00 22,500.00 85 .00

3357 Court Security Fee 88,000.00 88,000.00 8,020.15 32,346.26 55,653.74 37 85,384.99

3410 Computer Rent 6,000.00 6,000.00 .00 .00 6,000.00 0 5,600.00

3415 Fingerprinting 600.00 600.00 10.00 120.00 480.00 20 290.00

3425 Jail Boarding 870,000.00 870,000.00 66,825.00 317,850.00 552,150.00 37 696,375.00

3435 Take Bond Fee 11,000.00 11,000.00 840.00 3,825.00 7,175.00 35 11,205.00

3440 Tower Rent 17,500.00 17,500.00 1,483.34 7,416.70 10,083.30 42 20,300.08

3445 Work Release 15,000.00 15,000.00 252.00 450.00 14,550.00 3 12,773.00

3610 Grants 12,461.00 12,461.00 .00 .00 12,461.00 0 .00

Sub-Department 60 - OEMA

3900.610 Interfund Transfer In OEMA 40,000.00 40,000.00 .00 .00 40,000.00 0 27,892.50

Sub-Department 60 - OEMA Totals $40,000.00 $40,000.00 $0.00 $0.00 $40,000.00 0% $27,892.50

Sub-Department 62 - Emergency Communications

3900.640 Interfund Transfer In 911 Emergency 150,000.00 150,000.00 .00 75,539.98 74,460.02 50 152,078.17

Sub-Department 62 - Emergency Communications Totals $150,000.00 $150,000.00 $0.00 $75,539.98 $74,460.02 50% $152,078.17

Department 12 - Sheriff Totals $1,410,561.00 $1,410,561.00 $88,478.93 $583,845.62 $826,715.38 41% $1,066,093.71

Department 14 - State's Attorney

3205 State's Attorney Salary Reimbursement 145,000.00 145,000.00 12,361.68 61,808.40 83,191.60 43 145,898.08

3210 Victim Witness Advocate Reimbursement 25,000.00 25,000.00 .00 12,433.23 12,566.77 50 21,645.00

3999 Other Revenue .00 .00 .00 .00 .00 +++ 349.03

Department 14 - State's Attorney Totals $170,000.00 $170,000.00 $12,361.68 $74,241.63 $95,758.37 44% $167,892.11

REVENUE TOTALS $14,527,470.00 $14,527,470.00 $1,485,217.98 $4,930,454.67 $9,597,015.33 34% $13,813,398.64

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 3 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

EXPENSE

Department 01 - County Clerk/Recorder

4100 Salaries- Departmental 284,210.00 284,210.00 23,559.14 117,961.54 166,248.46 42 277,668.30

4120 Part Time/ Extra Time 3,000.00 3,000.00 900.00 1,542.66 1,457.34 51 8,008.50

4422 Travel Expenses, Dues & Seminars 2,000.00 2,000.00 222.72 1,079.18 920.82 54 2,109.79

4510 Office Supplies 8,500.00 8,500.00 704.50 1,865.66 6,634.34 22 6,839.92

4714 Software Maintenance 13,000.00 13,000.00 3,155.30 6,310.59 6,689.41 49 13,754.68

Sub-Department 10 - Elections

4100 Salaries- Departmental 32,000.00 32,000.00 24,988.80 24,988.80 7,011.20 78 55,690.38

4412 Official Publications 9,000.00 9,000.00 3,800.69 4,275.54 4,724.46 48 8,504.29

4525 Election Supplies 35,000.00 35,000.00 14,355.30 20,586.84 14,413.16 59 72,623.76

4528 Voter Registration Supplies 18,000.00 18,000.00 533.76 533.76 17,466.24 3 6,141.93

4714 Software Maintenance 30,000.00 30,000.00 .00 30,651.88 (651.88) 102 33,554.03

Sub-Department 10 - Elections Totals $124,000.00 $124,000.00 $43,678.55 $81,036.82 $42,963.18 65% $176,514.39

Department 01 - County Clerk/Recorder Totals $434,710.00 $434,710.00 $72,220.21 $209,796.45 $224,913.55 48% $484,895.58

Department 02 - Building & Grounds

4100 Salaries- Departmental 254,041.00 254,041.00 24,540.18 122,161.49 131,879.51 48 305,874.73

4120 Part Time/ Extra Time 10,000.00 10,000.00 .00 .00 10,000.00 0 96.00

4130 Overtime 5,000.00 5,000.00 .00 2,764.58 2,235.42 55 4,189.93

4210 Disposal Service 8,000.00 8,000.00 852.64 4,646.79 3,353.21 58 9,906.21

4212 Electricity 180,000.00 180,000.00 12,612.94 79,015.77 100,984.23 44 203,364.90

4214 Gas (Heating) 60,000.00 60,000.00 3,636.14 17,222.62 42,777.38 29 46,690.29

4216 Telephone 45,000.00 45,000.00 1,828.29 13,025.35 31,974.65 29 38,676.22

4216.30 Telephone Cell Phones & Pagers 17,500.00 17,500.00 .00 12,515.85 4,984.15 72 23,052.94

4218 Water 40,000.00 40,000.00 .00 17,216.60 22,783.40 43 37,279.06

4420 Training Expenses .00 .00 .00 599.00 (599.00) +++ .00

4512 Copy Paper 10,000.00 10,000.00 .00 .00 10,000.00 0 7,395.86

4520 Janitorial Supplies 17,000.00 17,000.00 622.74 4,943.03 12,056.97 29 16,555.56

4540.10 Repairs & Maint - Facilities 80,000.00 80,000.00 9,302.08 36,712.70 43,287.30 46 105,430.05

4540.20 Repairs & Maint - Facilities Planned 10,000.00 10,000.00 .00 .00 10,000.00 0 .00

4540.30 Repairs & Maint - Facilities Weld Park 6,500.00 6,500.00 .00 .00 6,500.00 0 6,500.00

4545.10 Petroleum Products - Gasoline 4,000.00 4,000.00 430.87 2,488.93 1,511.07 62 5,794.70

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 4 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

4570 Uniforms 2,000.00 2,000.00 .00 1,800.00 200.00 90 1,800.00

4585 Vehicle Maintenance 5,000.00 5,000.00 .00 4,256.37 743.63 85 2,045.85

4710 Computer Hardware & Software 65,000.00 65,000.00 .00 13,366.94 51,633.06 21 47,236.59

4715 Hardware Maintenance 3,000.00 3,000.00 .00 175.33 2,824.67 6 2,591.82

4730 Equipment - New & Used 500.00 500.00 .00 275.14 224.86 55 449.98

4755 Vehicle Purchase 11,250.00 11,250.00 .00 .00 11,250.00 0 .00

Department 02 - Building & Grounds Totals $833,791.00 $833,791.00 $53,825.88 $333,186.49 $500,604.51 40% $864,930.69

Department 03 - Treasurer

4100 Salaries- Departmental 127,979.00 127,979.00 10,589.76 52,948.80 75,030.20 41 131,419.88

4120 Part Time/ Extra Time 37,000.00 37,000.00 2,391.45 10,257.75 26,742.25 28 35,197.99

4412 Official Publications 1,100.00 1,100.00 .00 175.50 924.50 16 1,243.58

4422 Travel Expenses, Dues & Seminars 2,000.00 2,000.00 .00 175.00 1,825.00 9 1,484.90

4510 Office Supplies 23,000.00 23,000.00 6,183.12 8,305.83 14,694.17 36 22,000.13

4714 Software Maintenance 16,000.00 16,000.00 3,155.29 6,310.59 9,689.41 39 15,678.72

4724 Office Equipment Maintenance 1,000.00 1,000.00 .00 .00 1,000.00 0 949.45

Department 03 - Treasurer Totals $208,079.00 $208,079.00 $22,319.62 $78,173.47 $129,905.53 38% $207,974.65

Department 04 - HEW

4250.20 Agency Allotments Board of Health 130,165.00 130,165.00 .00 130,165.00 .00 100 121,500.00

4250.40 Agency Allotments Soil & Water Conservation 40,000.00 40,000.00 .00 40,000.00 .00 100 40,000.00

Sub-Department 20 - Regional Supt of Schools

4100 Salaries- Departmental 33,000.00 33,000.00 2,746.34 13,731.70 19,268.30 42 31,028.04

4220 Rent 8,000.00 8,000.00 666.66 2,666.64 5,333.36 33 8,199.96

4314 Contractual Services 10,000.00 10,000.00 586.04 2,958.64 7,041.36 30 9,021.35

4422 Travel Expenses, Dues & Seminars 5,050.00 5,050.00 587.54 1,930.03 3,119.97 38 5,949.10

4510 Office Supplies .00 .00 .00 132.38 (132.38) +++ 580.22

4724 Office Equipment Maintenance .00 .00 .00 .00 .00 +++ 406.33

Sub-Department 20 - Regional Supt of Schools Totals $56,050.00 $56,050.00 $4,586.58 $21,419.39 $34,630.61 38% $55,185.00

Department 04 - HEW Totals $226,215.00 $226,215.00 $4,586.58 $191,584.39 $34,630.61 85% $216,685.00

Department 06 - Judiciary & Jury

4100 Salaries- Departmental 47,743.00 47,743.00 3,978.58 19,892.90 27,850.10 42 44,734.60

4106 Salaries- Public Defenders 192,718.00 192,718.00 16,059.78 80,298.90 112,419.10 42 188,015.76

4112 Judges State Reimbursement 2,440.00 2,440.00 .00 2,429.43 10.57 100 2,439.63

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 5 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

4324 Appointed Attorneys 44,000.00 44,000.00 1,962.50 5,753.50 38,246.50 13 47,082.02

4335 Expert Witnesses 2,000.00 2,000.00 1,080.00 1,080.00 920.00 54 .00

4345 Interpreter 15,000.00 15,000.00 989.26 5,129.80 9,870.20 34 12,814.99

4422 Travel Expenses, Dues & Seminars 4,000.00 4,000.00 600.00 600.00 3,400.00 15 3,017.64

4442 Counseling/ Psychiatric Services 8,000.00 8,000.00 900.00 900.00 7,100.00 11 5,855.33

4465 Jurors - Circuit Court 22,745.00 22,745.00 .00 3,985.80 18,759.20 18 16,471.10

4510 Office Supplies 3,000.00 3,000.00 108.31 973.99 2,026.01 32 832.80

4535 Law Library Materials 13,000.00 13,000.00 .00 12,064.06 935.94 93 10,183.80

4720 Office Equipment 3,500.00 3,500.00 220.00 1,179.99 2,320.01 34 5,305.01

4724 Office Equipment Maintenance 3,500.00 3,500.00 .00 1,433.00 2,067.00 41 1,887.00

Department 06 - Judiciary & Jury Totals $361,646.00 $361,646.00 $25,898.43 $135,721.37 $225,924.63 38% $338,639.68

Department 07 - Circuit Clerk

4100 Salaries- Departmental 567,500.00 567,500.00 49,991.34 249,956.70 317,543.30 44 580,504.32

4274 CASA 12,500.00 12,500.00 .00 12,500.00 .00 100 .00

4412 Official Publications 1,000.00 1,000.00 224.79 354.24 645.76 35 478.95

4422 Travel Expenses, Dues & Seminars 500.00 500.00 92.80 364.20 135.80 73 65.40

4509 Jury Supplies 5,000.00 5,000.00 .00 .00 5,000.00 0 4,969.49

4510 Office Supplies 4,000.00 4,000.00 375.29 1,384.16 2,615.84 35 3,612.63

4516 Postage 10,000.00 10,000.00 .00 5,004.23 4,995.77 50 9,963.09

Department 07 - Circuit Clerk Totals $600,500.00 $600,500.00 $50,684.22 $269,563.53 $330,936.47 45% $599,593.88

Department 08 - Probation

4100 Salaries- Departmental 622,000.00 622,000.00 53,295.10 259,605.22 362,394.78 42 642,263.31

4120 Part Time/ Extra Time 25,420.00 25,420.00 2,076.12 9,097.26 16,322.74 36 23,119.42

4438 Juvenile Detention Fees 41,000.00 41,000.00 360.00 2,046.81 38,953.19 5 39,423.25

Department 08 - Probation Totals $688,420.00 $688,420.00 $55,731.22 $270,749.29 $417,670.71 39% $704,805.98

Department 09 - Focus House

4100 Salaries- Departmental 651,465.00 651,465.00 60,532.77 302,494.99 348,970.01 46 776,634.26

4120 Part Time/ Extra Time 176,868.00 176,868.00 8,943.44 43,310.78 133,557.22 24 233,623.74

4130 Overtime 10,000.00 10,000.00 320.83 944.26 9,055.74 9 9,799.29

4140 Holiday Pay 16,500.00 16,500.00 1,395.99 5,846.30 10,653.70 35 14,407.80

4143 Tuition Reimbursement 2,000.00 2,000.00 .00 500.00 1,500.00 25 1,000.00

4180 Medical Exams/ Drug Testing 2,500.00 2,500.00 250.00 306.00 2,194.00 12 3,326.53

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 6 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

4212 Electricity 30,000.00 30,000.00 2,164.94 8,918.20 21,081.80 30 31,244.77

4214 Gas (Heating) 5,000.00 5,000.00 437.55 2,150.00 2,850.00 43 5,093.22

4216 Telephone 3,500.00 3,500.00 239.52 1,206.49 2,293.51 34 4,944.08

4219 Cable TV 1,500.00 1,500.00 95.03 485.13 1,014.87 32 2,108.73

4274 CASA 12,500.00 12,500.00 .00 .00 12,500.00 0 12,500.00

4275 DJJ Expense .00 .00 .00 .00 .00 +++ 300.00

4312 Auditing 10,000.00 10,000.00 .00 .00 10,000.00 0 .00

4326 Medical Contracts 6,000.00 6,000.00 500.00 2,500.00 3,500.00 42 6,500.00

4420 Training Expenses 7,500.00 7,500.00 2,351.70 5,825.78 1,674.22 78 4,656.86

4426 Mileage .00 .00 .00 .00 .00 +++ 250.92

4435 Transportation of Detainees 7,500.00 7,500.00 169.83 1,288.86 6,211.14 17 5,968.82

4439 Electronic Monitoring/ GPS 500.00 500.00 .00 .00 500.00 0 126.00

4440 Personal Care & Hygiene .00 .00 .00 .00 .00 +++ 154.23

4441 Sex Offender/ Polygraph Service 27,500.00 27,500.00 1,052.00 5,316.50 22,183.50 19 18,162.50

4442 Counseling/ Psychiatric Services .00 .00 .00 .00 .00 +++ 2,602.80

4444 Medical Expense 3,000.00 3,000.00 75.00 525.00 2,475.00 18 3,719.56

4507 Residential Home Supplies 500.00 500.00 .00 37.80 462.20 8 1,122.43

4508 Kitchen Supplies 1,000.00 1,000.00 84.41 84.41 915.59 8 751.55

4510 Office Supplies 4,000.00 4,000.00 59.00 565.50 3,434.50 14 3,737.48

4520 Janitorial Supplies 3,500.00 3,500.00 114.31 597.01 2,902.99 17 2,849.19

4540 Repairs & Maint - Facilities 15,000.00 15,000.00 2,090.39 7,336.96 7,663.04 49 15,966.74

4550 Food for County Prisoners 25,000.00 25,000.00 109.48 3,527.96 21,472.04 14 28,297.81

4570 Uniforms .00 .00 .00 .00 .00 +++ 304.00

4710 Computer Hardware & Software 1,000.00 1,000.00 .00 810.22 189.78 81 231.89

4724 Office Equipment Maintenance 1,000.00 1,000.00 .00 71.54 928.46 7 .00

4743 Safety Equipment 2,000.00 2,000.00 277.76 555.52 1,444.48 28 2,725.78

Department 09 - Focus House Totals $1,026,833.00 $1,026,833.00 $81,263.95 $395,205.21 $631,627.79 38% $1,193,110.98

Department 10 - Assessment

4100 Salaries- Departmental 178,289.00 178,289.00 11,395.28 62,882.56 115,406.44 35 207,915.82

4120 Part Time/ Extra Time .00 .00 .00 .00 .00 +++ 1,642.11

4412 Official Publications 27,000.00 27,000.00 .00 .00 27,000.00 0 2,639.30

4420 Training Expenses 500.00 500.00 .00 .00 500.00 0 38.52

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 7 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

4422 Travel Expenses, Dues & Seminars 750.00 750.00 .00 242.72 507.28 32 61.04

4510 Office Supplies 7,500.00 7,500.00 16.99 3,144.58 4,355.42 42 4,551.76

4530 Mapping 2,500.00 2,500.00 .00 .00 2,500.00 0 3,400.00

4714 Software Maintenance 12,863.00 12,863.00 3,155.30 6,310.60 6,552.40 49 12,558.70

4720 Office Equipment 1,900.00 1,900.00 157.77 854.90 1,045.10 45 1,993.14

4724 Office Equipment Maintenance 250.00 250.00 .00 .00 250.00 0 .00

Sub-Department 40 - Board of Review

4100 Salaries- Departmental 10,815.00 10,815.00 .00 10,500.00 315.00 97 10,620.00

4412 Official Publications 300.00 300.00 .00 .00 300.00 0 .00

4510 Office Supplies 3,000.00 3,000.00 .00 12.50 2,987.50 0 1,914.28

Sub-Department 40 - Board of Review Totals $14,115.00 $14,115.00 $0.00 $10,512.50 $3,602.50 74% $12,534.28

Department 10 - Assessment Totals $245,667.00 $245,667.00 $14,725.34 $83,947.86 $161,719.14 34% $247,334.67

Department 11 - Zoning

4100 Salaries- Departmental 155,850.00 155,850.00 12,921.56 64,528.54 91,321.46 41 151,312.46

4145 Board of Appeals 3,625.00 3,625.00 225.00 847.00 2,778.00 23 2,790.00

4146 Regional Planning Commission 3,780.00 3,780.00 225.00 1,305.00 2,475.00 35 3,015.00

4412 Official Publications 1,000.00 1,000.00 30.15 336.74 663.26 34 .00

4422 Travel Expenses, Dues & Seminars 5,250.00 5,250.00 500.54 1,993.31 3,256.69 38 5,943.90

4510 Office Supplies 3,500.00 3,500.00 5.47 1,944.11 1,555.89 56 3,526.75

4585 Vehicle Maintenance 1,200.00 1,200.00 .00 217.56 982.44 18 779.48

4720 Office Equipment 1,000.00 1,000.00 .00 97.98 902.02 10 .00

4724 Office Equipment Maintenance 1,600.00 1,600.00 .00 378.39 1,221.61 24 1,450.21

4755 Vehicle Purchase 4,150.00 4,150.00 .00 .00 4,150.00 0 4,150.00

Department 11 - Zoning Totals $180,955.00 $180,955.00 $13,907.72 $71,648.63 $109,306.37 40% $172,967.80

Department 12 - Sheriff

4100 Salaries- Departmental 2,095,390.00 2,095,390.00 172,961.04 879,431.70 1,215,958.30 42 2,114,517.91

4108 Salaries- Court Security 191,238.00 191,238.00 21,236.97 103,140.96 88,097.04 54 349,054.09

4111 Salaries- Merit Commission 5,000.00 5,000.00 .00 428.30 4,571.70 9 1,805.08

4120 Part Time/ Extra Time 80,000.00 80,000.00 2,000.00 9,060.00 70,940.00 11 .00

4130 Overtime 105,000.00 105,000.00 9,015.60 45,295.89 59,704.11 43 122,682.60

4140 Holiday Pay 80,000.00 80,000.00 6,611.46 50,055.76 29,944.24 63 72,025.53

4420 Training Expenses 35,000.00 35,000.00 496.92 7,277.11 27,722.89 21 31,003.85

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 8 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

4490 Contingencies .00 .00 .00 .00 .00 +++ 5,000.00

4510 Office Supplies 15,000.00 15,000.00 700.51 8,141.28 6,858.72 54 12,561.53

4545.10 Petroleum Products - Gasoline 90,000.00 90,000.00 10,245.09 39,621.57 50,378.43 44 100,956.71

4570 Uniforms 18,000.00 18,000.00 2,393.10 13,688.87 4,311.13 76 16,934.22

4575 Weapons & Ammunition 18,500.00 18,500.00 .00 8,406.67 10,093.33 45 12,120.77

4585 Vehicle Maintenance 45,000.00 45,000.00 5,671.71 20,223.14 24,776.86 45 50,335.97

4710 Computer Hardware & Software 1,000.00 1,000.00 .00 .00 1,000.00 0 2,659.58

4715 Hardware Maintenance 21,000.00 21,000.00 .00 12,460.00 8,540.00 59 16,681.29

4720 Office Equipment 2,000.00 2,000.00 .00 .00 2,000.00 0 633.81

4724 Office Equipment Maintenance 7,000.00 7,000.00 184.30 935.98 6,064.02 13 2,226.40

4730.30 Equipment - New & Used Radio Equipment 36,500.00 36,500.00 .00 6,716.01 29,783.99 18 30,091.74

4737 Maintainence of Radios 2,500.00 2,500.00 .00 16.70 2,483.30 1 .00

4755 Vehicle Purchase 76,923.00 76,923.00 .00 .00 76,923.00 0 74,470.50

Sub-Department 60 - OEMA

4100 Salaries- Departmental 61,604.00 61,604.00 5,058.80 25,294.00 36,310.00 41 59,225.04

4216 Telephone 13,500.00 13,500.00 856.45 4,346.93 9,153.07 32 10,489.29

4216.30 Telephone Cell Phones & Pagers 1,800.00 1,800.00 172.43 708.03 1,091.97 39 1,575.98

4422 Travel Expenses, Dues & Seminars 1,000.00 1,000.00 88.77 293.17 706.83 29 351.03

4510 Office Supplies 800.00 800.00 50.25 1,261.96 (461.96) 158 774.17

4545.10 Petroleum Products - Gasoline 2,600.00 2,600.00 329.60 1,638.31 961.69 63 3,348.36

4570 Uniforms 500.00 500.00 94.96 239.95 260.05 48 207.40

4585 Vehicle Maintenance 800.00 800.00 55.90 231.80 568.20 29 689.89

4710 Computer Hardware & Software 765.00 765.00 .00 .00 765.00 0 .00

4720 Office Equipment 500.00 500.00 .00 .00 500.00 0 454.86

4724 Office Equipment Maintenance 1,500.00 1,500.00 .00 177.87 1,322.13 12 1,206.74

4737 Maintainence of Radios 2,000.00 2,000.00 .00 .00 2,000.00 0 .00

Sub-Department 60 - OEMA Totals $87,369.00 $87,369.00 $6,707.16 $34,192.02 $53,176.98 39% $78,322.76

Sub-Department 62 - Emergency Communications

4100 Salaries- Departmental 543,134.00 543,134.00 49,357.15 245,549.11 297,584.89 45 581,555.65

4120 Part Time/ Extra Time 5,000.00 5,000.00 .00 .00 5,000.00 0 .00

4130 Overtime 20,000.00 20,000.00 936.00 3,353.39 16,646.61 17 12,389.91

4140 Holiday Pay 27,000.00 27,000.00 1,266.05 11,490.69 15,509.31 43 19,407.12

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 9 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

4500 Supplies 1,000.00 1,000.00 60.41 410.50 589.50 41 891.43

4570 Uniforms 1,700.00 1,700.00 .00 .00 1,700.00 0 1,622.50

4710 Computer Hardware & Software 25,000.00 25,000.00 1,135.89 5,679.85 19,320.15 23 24,230.08

4715 Hardware Maintenance 10,000.00 10,000.00 .00 12,000.00 (2,000.00) 120 12,000.00

4737 Maintainence of Radios 50,000.00 50,000.00 12,528.00 30,516.37 19,483.63 61 48,146.64

Sub-Department 62 - Emergency Communications Totals $682,834.00 $682,834.00 $65,283.50 $308,999.91 $373,834.09 45% $700,243.33

Department 12 - Sheriff Totals $3,695,254.00 $3,695,254.00 $303,507.36 $1,548,091.87 $2,147,162.13 42% $3,794,327.67

Department 13 - Coroner

4100 Salaries- Departmental 171,920.00 171,920.00 16,655.64 76,207.56 95,712.44 44 167,173.21

4355 Autopsy Fees 31,000.00 31,000.00 1,697.62 15,065.44 15,934.56 49 44,791.51

4458 Coroner Lab Fees 7,000.00 7,000.00 640.00 5,293.00 1,707.00 76 9,100.00

4545.10 Petroleum Products - Gasoline 1,800.00 1,800.00 226.28 1,100.13 699.87 61 1,818.09

4755 Vehicle Purchase 2,956.00 2,956.00 .00 2,955.94 .06 100 3,935.94

Department 13 - Coroner Totals $214,676.00 $214,676.00 $19,219.54 $100,622.07 $114,053.93 47% $226,818.75

Department 14 - State's Attorney

4100 Salaries- Departmental 540,797.00 540,797.00 49,134.28 245,671.40 295,125.60 45 561,063.71

4107 Salaries-Victim Witness Advocate 41,100.00 41,100.00 3,416.66 17,083.30 24,016.70 42 40,090.22

4335 Expert Witnesses 1,500.00 1,500.00 .00 .00 1,500.00 0 .00

4340 IL Appellate Prosecutor 18,000.00 18,000.00 .00 18,000.00 .00 100 18,000.00

4415.10 Printing Appeals & Transcripts 2,500.00 2,500.00 112.00 513.50 1,986.50 21 782.50

4422 Travel Expenses, Dues & Seminars 7,000.00 7,000.00 220.78 1,645.25 5,354.75 24 9,234.54

4510 Office Supplies 14,500.00 14,500.00 1,089.41 4,895.99 9,604.01 34 14,400.66

4538 Legal Materials & Books 16,000.00 16,000.00 .00 3,496.64 12,503.36 22 14,113.66

4724 Office Equipment Maintenance 500.00 500.00 .00 .00 500.00 0 655.56

Department 14 - State's Attorney Totals $641,897.00 $641,897.00 $53,973.13 $291,306.08 $350,590.92 45% $658,340.85

Department 15 - Insurance

4155 Health Insurance 1,964,158.00 1,964,158.00 153,067.50 759,465.10 1,204,692.90 39 1,782,153.90

Department 15 - Insurance Totals $1,964,158.00 $1,964,158.00 $153,067.50 $759,465.10 $1,204,692.90 39% $1,782,153.90

Department 16 - Finance

4100 Salaries- Departmental 90,000.00 90,000.00 7,600.00 45,100.00 44,900.00 50 100,850.00

4120 Part Time/ Extra Time 25,000.00 25,000.00 .00 .00 25,000.00 0 .00

4148 Administrative Hearing Officer 2,500.00 2,500.00 .00 600.00 1,900.00 24 3,500.00

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 10 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

4158 Personnel Committee 5,000.00 5,000.00 .00 1,137.50 3,862.50 23 68.00

4250.60 Agency Allotments NW IL Criminal Justice 4,000.00 4,000.00 4,108.19 4,108.19 (108.19) 103 3,912.56

4312 Auditing 55,000.00 55,000.00 .00 51,110.00 3,890.00 93 53,960.00

4412 Official Publications 100.00 100.00 .00 .00 100.00 0 48.00

4422 Travel Expenses, Dues & Seminars 25,000.00 25,000.00 2,809.73 12,745.79 12,254.21 51 28,264.27

4490 Contingencies 100,000.00 100,000.00 81.25 15,101.00 84,899.00 15 51,583.97

4491 Contingencies - Salary 509,000.00 509,000.00 .00 .00 509,000.00 0 .00

4510 Office Supplies 2,500.00 2,500.00 .00 455.19 2,044.81 18 1,940.68

4740 Postage Meter & Rental 4,800.00 4,800.00 539.25 2,787.49 2,012.51 58 5,338.89

4770.20 Capital Improvements - Ogle County Fair Assn 3,000.00 3,000.00 .00 .00 3,000.00 0 3,000.00

Sub-Department 35 - Information Technology

4142 IT/ Network Administration .00 .00 .00 .00 .00 +++ 79.46

Sub-Department 35 - Information Technology Totals $0.00 $0.00 $0.00 $0.00 $0.00 +++ $79.46

Department 16 - Finance Totals $825,900.00 $825,900.00 $15,138.42 $133,145.16 $692,754.84 16% $252,545.83

Department 22 - Corrections

4100 Salaries- Departmental 1,277,826.00 1,277,826.00 108,559.72 557,241.63 720,584.37 44 1,311,917.94

4120 Part Time/ Extra Time 65,000.00 65,000.00 1,883.00 11,311.45 53,688.55 17 48,367.35

4130 Overtime 95,000.00 95,000.00 18,216.20 58,909.58 36,090.42 62 115,202.08

4140 Holiday Pay 45,000.00 45,000.00 4,033.19 33,069.55 11,930.45 73 43,190.19

4420 Training Expenses 16,000.00 16,000.00 .00 .00 16,000.00 0 12,501.54

4424 Out-of-State Travel 5,500.00 5,500.00 .00 2,260.50 3,239.50 41 4,958.35

4444 Medical Expense 126,307.00 126,307.00 8,920.24 44,627.56 81,679.44 35 111,380.96

4446 Prisoner Mental Health 15,000.00 15,000.00 .00 15,000.00 .00 100 15,000.00

4510 Office Supplies 32,500.00 32,500.00 3,964.64 16,937.34 15,562.66 52 37,258.53

4545.10 Petroleum Products - Gasoline 3,200.00 3,200.00 202.40 1,148.25 2,051.75 36 2,830.18

4550 Food for County Prisoners 170,000.00 170,000.00 11,212.07 61,370.80 108,629.20 36 136,938.27

4570 Uniforms 7,000.00 7,000.00 229.70 2,317.35 4,682.65 33 5,454.31

4575 Weapons & Ammunition 3,000.00 3,000.00 .00 .00 3,000.00 0 2,410.92

4585 Vehicle Maintenance 2,000.00 2,000.00 42.18 463.82 1,536.18 23 1,916.33

4710 Computer Hardware & Software 1,000.00 1,000.00 .00 .00 1,000.00 0 509.44

4715 Hardware Maintenance 19,000.00 19,000.00 .00 12,000.00 7,000.00 63 12,000.00

4724 Office Equipment Maintenance 5,000.00 5,000.00 163.80 819.00 4,181.00 16 2,879.33

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 11 of 12 General Fund Budget Performance Fiscal Year to Date 04/30/19 Exclude Rollup Account

Adopted Amended Current Month YTD Budget - YTD % Used/ Account Account Description Budget Budget Transactions Transactions Transactions Rec'd Prior Year Total

4737 Maintainence of Radios 500.00 500.00 .00 384.35 115.65 77 500.00

Department 22 - Corrections Totals $1,888,833.00 $1,888,833.00 $157,427.14 $817,861.18 $1,070,971.82 43% $1,865,215.72

Department 23 - Information Technology

4100 Salaries- Departmental 104,845.00 104,845.00 5,630.06 28,150.30 76,694.70 27 85,977.33

4140 Holiday Pay .00 .00 .00 .00 .00 +++ 115.35

4142 IT/ Network Administration 20,340.00 20,340.00 .00 17,418.00 2,922.00 86 17,095.81

4211 Internet Service 7,700.00 7,700.00 .00 .00 7,700.00 0 9,591.05

4383 Website Maintenance 2,800.00 2,800.00 .00 2,495.96 304.04 89 300.00

4420 Training Expenses 2,000.00 2,000.00 .00 .00 2,000.00 0 3,052.14

4426 Mileage 1,500.00 1,500.00 .00 132.24 1,367.76 9 113.79

4545.10 Petroleum Products - Gasoline 1,000.00 1,000.00 37.44 163.47 836.53 16 .00

4585 Vehicle Maintenance 500.00 500.00 .00 .00 500.00 0 .00

4710 Computer Hardware & Software 12,290.00 12,290.00 14.89 507.98 11,782.02 4 42,833.34

4714 Software Maintenance 50,309.00 50,309.00 .00 37,811.80 12,497.20 75 31,000.90

4715 Hardware Maintenance 50,452.00 50,452.00 .00 21,974.00 28,478.00 44 3,177.30

4755 Vehicle Purchase .00 .00 .00 .00 .00 +++ 9,800.00

Department 23 - Information Technology Totals $253,736.00 $253,736.00 $5,682.39 $108,653.75 $145,082.25 43% $203,057.01

EXPENSE TOTALS $14,291,270.00 $14,291,270.00 $1,103,178.65 $5,798,721.90 $8,492,548.10 41% $13,813,398.64

Fund 100 - General Fund Totals

REVENUE TOTALS 14,527,470.00 14,527,470.00 1,485,217.98 4,930,454.67 9,597,015.33 34% 13,813,398.64

EXPENSE TOTALS 14,291,270.00 14,291,270.00 1,103,178.65 5,798,721.90 8,492,548.10 41% 13,813,398.64

Fund 100 - General Fund Totals $236,200.00 $236,200.00 $382,039.33 ($868,267.23) $1,104,467.23 $0.00

2018 Budget - Through 4/30/2018 REVENUE TOTALS 14,570,050.00 14,570,050.00 1,167,239.57 5,377,508.74 9,192,541.26 37%

EXPENSE TOTALS 14,360,507.00 14,360,507.00 1,117,459.45 6,029,821.74 8,330,685.26 42%

Grand Totals $209,543.00 $209,543.00 $49,780.12 ($652,313.00) $861,856.00

Run by Linda Beck on 05/08/2019 09:34:10 AM Page 12 of 12 Ogle County Asset Balances Cash, Investments, Accts. Receivable and Advances to other funds From Date: 4/1/2019 - To Date: 4/30/2019 Summary Listing, Report By Fund - Account Fund Description Paying Fund Paying Fund Description Beginning Balance Total Debits Total Credits Ending Balance

100 General Fund 100 General Fund ($1,189,584.31) $2,600,732.44 $2,224,728.92 ($813,580.79) 120 AP Clearing 120 AP Clearing $0.00 $1,768,712.93 $1,768,712.93 $0.00 130 County Payroll Clearing 130 County Payroll Clearing $0.00 $2,656,518.30 $2,656,518.30 $0.00 140 County OfficersFund 120 AP Clearing $947,751.10 $71,670.74 $0.00 $1,019,421.84 150 Social Security 120 AP Clearing $562,017.35 $1,620.97 $64,764.76 $498,873.56 160 IMRF 120 AP Clearing $1,869,654.20 $156,576.05 $243,072.03 $1,783,158.22 170 Capital Improvement Fund 120 AP Clearing $0.00 $0.00 $0.00 $0.00 180 Long Range Capital Improvemnt 120 AP Clearing $2,767,178.57 $695,161.23 $753,193.97 $2,709,145.83 181 IFiber 120 AP Clearing $0.00 $0.00 $0.00 $0.00 184 Revolving Vehicle Purchase Fund 120 AP Clearing $1,156,353.75 $1,644.41 $0.00 $1,157,998.16 185 Bond Debt Service Fund 120 AP Clearing $1,947,936.58 $1,237.33 $0.00 $1,949,173.91 186 Jail Facility Capital Exp. Fund 120 AP Clearing $9,482,490.41 $137,106.51 $252,347.00 $9,367,249.92 Highway Dept. 200 County Highway 120 AP Clearing $649,358.97 $351,357.00 $740,016.96 $260,699.01 210 County Bridge Fund 120 AP Clearing $1,603,792.27 $3,101.49 $36,259.79 $1,570,633.97 212 Thorpe Road Overpass 120 AP Clearing $387,531.38 $1,953.79 $0.00 $389,485.17 220 County Motor Fuel Tax Fund 120 AP Clearing $423,426.93 $61,304.11 $105,284.24 $379,446.80 230 County Highway Engineering 120 AP Clearing $55,607.67 $16.00 $0.00 $55,623.67 240 Federal Aid Matching 120 AP Clearing $470,118.79 $445.47 $0.00 $470,564.26 250 Township Roads - Motor Fuel Tax 120 AP Clearing $1,378,512.71 $90,034.75 $5,438.90 $1,463,108.56 260 Township Bridge Fund 120 AP Clearing $9,383.05 $0.30 $0.00 $9,383.35 280 Storm Water Management 120 AP Clearing $62,934.34 $0.00 $0.00 $62,934.34 GIS 270 GIS Committee Fund 120 AP Clearing $536,030.84 $30,484.36 $13,236.36 $553,278.84 510 GIS Fee Fund 120 AP Clearing $22,536.68 $13,346.02 $25,906.68 $9,976.02 Treasurer's Office 300 Insurance - Hospital & Medical 120 AP Clearing $1,381,937.20 $424,270.18 $305,004.58 $1,501,202.80 310 Insurance Premium Levy 120 AP Clearing $345,608.44 $6,852.00 $32,295.38 $320,165.06 320 Self Insurance Reserve 120 AP Clearing $40,570.31 $4,724.84 $15,396.36 $29,898.79

user: Linda Beck Pages 1 of 4 Wednesday, May 8, 2019 Ogle County Asset Balances Cash, Investments, Accts. Receivable and Advances to other funds From Date: 4/1/2019 - To Date: 4/30/2019 Summary Listing, Report By Fund - Account Fund Description Paying Fund Paying Fund Description Beginning Balance Total Debits Total Credits Ending Balance

Judge's Office 350 County Ordinance 120 AP Clearing $28,402.29 $2,868.00 $5,655.32 $25,614.97 360 Marriage Fund 120 AP Clearing $3,368.81 $30.55 $0.00 $3,399.36 370 Law Library 120 AP Clearing $4,832.95 $2,772.00 $1,642.78 $5,962.17 Health Dept. 400 Public Health 120 AP Clearing $601,903.23 $76,527.04 $74,527.06 $603,903.21 410 TB Fund 120 AP Clearing $33,168.00 $316.34 $4,048.99 $29,435.35 Animal Control 420 Animal Control 120 AP Clearing $133,745.60 $15,710.85 $11,815.16 $137,641.29 425 Pet Population Control 120 AP Clearing $8,379.46 $2,535.00 $1,687.50 $9,226.96 Solid Waste 430 Solid Waste 120 AP Clearing $4,791,951.22 $722,307.21 $728,149.95 $4,786,108.48 Treasurer's Office 450 Inheritance Tax Fund 120 AP Clearing $0.00 $0.00 $0.00 $0.00 455 Trust Deposits 120 AP Clearing $84.76 $0.00 $0.00 $84.76 460 Condemnation Fund 120 AP Clearing $851.19 $0.00 $0.00 $851.19 465 Hotel/ MotelTax 120 AP Clearing $9,571.51 $3,462.09 $6,156.11 $6,877.49 470 Cooperative Extension Service 120 AP Clearing $142,272.37 $0.00 $0.00 $142,272.37 475 Mental Health 120 AP Clearing $193,709.16 $113.72 $68,456.75 $125,366.13 480 Senior Social Services 120 AP Clearing $12,704.73 $4,054.61 $4,054.61 $12,704.73 485 War Veterans Assisstance 120 AP Clearing $0.00 $0.00 $0.00 $0.00 Clerk-Recorder 500 Recorder's Automation 120 AP Clearing $243,491.86 $7,338.69 $1,706.43 $249,124.12 520 Recorder's GIS Fund 120 AP Clearing $55,449.59 $563.00 $0.00 $56,012.59 530 Vital Records 120 AP Clearing $2,810.91 $230.96 $0.00 $3,041.87 Circuit Clerk 550 Document Storage Fee Fund 120 AP Clearing $217,704.90 $9,449.82 $18,832.00 $208,322.72 552 Child Support & Maint 120 AP Clearing $5,090.32 $721.86 $714.00 $5,098.18 553 E - Citiation Circuit Clerk 120 AP Clearing $4,649.90 $447.00 $0.00 $5,096.90 554 Circuit Clerk Ops & Admin 120 AP Clearing $23,723.74 $978.24 $923.19 $23,778.79 555 County Automation -Circuit Clerk 120 AP Clearing $196,906.53 $8,870.42 $4,420.00 $201,356.95

user: Linda Beck Pages 2 of 4 Wednesday, May 8, 2019 Ogle County Asset Balances Cash, Investments, Accts. Receivable and Advances to other funds From Date: 4/1/2019 - To Date: 4/30/2019 Summary Listing, Report By Fund - Account Fund Description Paying Fund Paying Fund Description Beginning Balance Total Debits Total Credits Ending Balance

Focus House 560 Dependent Children 120 AP Clearing $149,320.51 $0.00 $0.00 $149,320.51 565 Dependant Children Medicaid 120 AP Clearing $0.00 $0.00 $0.00 $0.00 Probation 570 Probation Services 120 AP Clearing $308,467.63 $9,477.33 $4,501.15 $313,443.81 571 Drug Court 120 AP Clearing $7,362.04 $7,446.91 $0.00 $14,808.95 575 Juvenile Restitution Fund 120 AP Clearing $0.00 $0.00 $0.00 $0.00 580 Alts to Detention IPCSA/IJJ 120 AP Clearing $0.00 $0.00 $0.00 $0.00 590 ICJIC Probation Grant 500053 120 AP Clearing $0.00 $0.00 $0.00 $0.00 595 Juvenile Diversion 120 AP Clearing $12,084.48 $613.70 $690.00 $12,008.18 States Attorney 572 Victim Impact 120 AP Clearing $683.32 $102.00 $0.00 $785.32 600 Drug Assistance Forfeiture 120 AP Clearing $24,997.42 $0.00 $0.00 $24,997.42 602 State's Attorney Automation 120 AP Clearing $13,900.81 $280.00 $0.00 $14,180.81 605 Bad Check Restitution 120 AP Clearing $0.00 $0.00 $0.00 $0.00 Sheriff's Dept. 610 OEMA 120 AP Clearing $21,072.59 $0.00 $0.00 $21,072.59 611 EOC 120 AP Clearing $76.06 $0.00 $0.00 $76.06 612 E - Citiation Sheriff 120 AP Clearing $8,656.00 $112.00 $0.00 $8,768.00 615 Take Bond Fee 120 AP Clearing $0.00 $0.00 $0.00 $0.00 620 Sheriff's Petty Cash 120 AP Clearing $1,500.00 $0.00 $0.00 $1,500.00 625 DUI Equipment 120 AP Clearing $31,368.33 $1,807.00 $0.00 $33,175.33 630 Arrestee's Medical Cost 120 AP Clearing $70,390.16 $767.00 $0.00 $71,157.16 632 Sex Offender Registration 120 AP Clearing $15,328.31 $700.00 $1,009.06 $15,019.25 634 Administrative Tow Fund 120 AP Clearing $25,832.11 $9,615.00 $28,896.36 $6,550.75 635 Drug Traffic Prevention 120 AP Clearing $2,019.29 $1,782.00 $0.00 $3,801.29 640 911 Emergency 120 AP Clearing $3,399,013.19 $75,633.55 $26,923.52 $3,447,723.22 644 911 Next Generation 120 AP Clearing $0.00 $0.00 $0.00 $0.00 645 911 Wireless 120 AP Clearing $0.00 $0.00 $0.00 $0.00 650 Out of County Medical 120 AP Clearing $6,345.80 $0.00 $0.00 $6,345.80

user: Linda Beck Pages 3 of 4 Wednesday, May 8, 2019 Ogle County Asset Balances Cash, Investments, Accts. Receivable and Advances to other funds From Date: 4/1/2019 - To Date: 4/30/2019 Summary Listing, Report By Fund - Account Fund Description Paying Fund Paying Fund Description Beginning Balance Total Debits Total Credits Ending Balance

Treasurer's Office 660 Federal/ State Grants 120 AP Clearing $20,548.04 $0.00 $0.00 $20,548.04 665 Fed/State Reimb/Overtime 120 AP Clearing $20,543.02 $4,578.36 $0.00 $25,121.38 700 Tax Sale Automation 120 AP Clearing $37,470.50 $0.00 $0.00 $37,470.50 705 Sale in Error Fund 120 AP Clearing $31,965.83 $0.00 $0.00 $31,965.83 710 Indemnity Cost Fund 120 AP Clearing $0.00 $0.00 $0.00 $0.00 Coroner 725 Coroner's Fee Fund 120 AP Clearing $7,580.66 $500.00 $54.32 $8,026.34

Grand Total: 82 Funds $35,842,446.36 $10,051,583.47 $10,237,041.42 $35,656,988.41

user: Linda Beck Pages 4 of 4 Wednesday, May 8, 2019 Ogle County Bank Balances From Date: 4/1/2019 - To Date: 4/30/2019 Summary Listing, Report By Account - Fund Account Account Description Beginning Balance Total Debits Total Credits Ending Balance

1000 Cash $1,500.00 $0.00 $0.00 $1,500.00 1000.010 Cash BB - Insurance Reserve $40,570.31 $4,724.84 $15,396.36 $29,898.79 1000.011 Cash BB - Bond Fund $0.00 $0.00 $0.00 $0.00 1000.012 Cash BB - Probation Service Fee $365,070.49 $16,960.94 $5,191.15 $376,840.28 1000.014 Cash BB - County Bridge $1,101,914.13 $2,085.07 $36,259.79 $1,067,739.41 1000.015 Cash IL Trust - County Bridge $501,878.14 $1,016.42 $0.00 $502,894.56 1000.016 Cash BB - Document Storage $434,404.33 $19,745.48 $24,175.19 $429,974.62 1000.018 Cash BB - Long Range Planning $2,065,818.57 $695,161.23 $753,193.97 $2,007,785.83 1000.019 Cash BB - Vehicle Purchase $857,035.11 $1,644.41 $0.00 $858,679.52 1000.024 Cash FSB - 911 $277,315.09 $73,043.59 $26,923.52 $323,435.16 1000.030 Cash HSB - Federal Aid Matching $266,374.53 $32.84 $0.00 $266,407.37 1000.036 Cash IL Trust - County Highway $602,952.91 $813.72 $350,000.00 $253,766.63 1000.037 Cash IL Trust - FAM $203,744.26 $412.63 $0.00 $204,156.89 1000.038 Cash Illinois Funds - Treasurer $0.00 $0.00 $0.00 $0.00 1000.039 Cash IL Trust - 911 $1,278,839.96 $2,589.96 $0.00 $1,281,429.92 1000.040 Cash NBR - Treasurer $436,595.81 $1,875,333.19 $1,366,888.20 $945,040.80 1000.042 Cash NBR - Township MFT $1,272,081.06 $90,034.75 $5,438.90 $1,356,676.91 1000.044 Cash NBR - Engineering $55,607.67 $16.00 $0.00 $55,623.67 1000.046 Cash NBR - Vital Records $58,260.50 $793.96 $0.00 $59,054.46 1000.048 Cash NBR - GIS Fee Fund $13,562.68 $13,346.02 $25,906.68 $1,002.02 1000.050 Cash NBR - Marriage Fund $3,368.81 $30.55 $0.00 $3,399.36 1000.055 Cash Polo - Dependent Children's $0.00 $0.00 $0.00 $0.00 1000.057 Cash GermanAmer - Solid Waste $0.00 $0.00 $0.00 $0.00 1000.058 Cash GermanAmer-Highway $0.00 $0.00 $0.00 $0.00 1000.059 Cash RRB- Highway $46,406.06 $350,543.28 $390,016.96 $6,932.38 1000.060 Cash RRB - Animal Control $142,125.06 $18,245.85 $13,502.66 $146,868.25 1000.061 Cash RRB- Solid Waste $447,785.26 $720,627.29 $728,149.95 $440,262.60 1000.062 Cash RRB - Public Health $583,060.44 $76,843.38 $78,576.05 $581,327.77 1000.063 Cash RRB - Bond Debt Service Fund $947,185.32 $830.76 $0.00 $948,016.08 1000.064 Cash RRB - Payroll Clearing $0.00 $1,328,259.15 $1,328,259.15 $0.00 1000.065 Cash RRB - Jail Facility Capital Exp. $15,872.95 $125,003.46 $127,347.00 $13,529.41 1000.066 Cash RRB - County MFT $352,172.65 $61,304.11 $105,284.24 $308,192.52

user: Linda Beck Pages 1 of 4 Wednesday, May 8, 2019 Ogle County Bank Balances From Date: 4/1/2019 - To Date: 4/30/2019 Summary Listing, Report By Account - Fund Account Account Description Beginning Balance Total Debits Total Credits Ending Balance

1000.067 Cash RRB - Child Support & Maint $4,474.32 $721.86 $714.00 $4,482.18 1000.068 Cash RRB - GIS Committee Fund $236,030.84 $30,484.36 $13,236.36 $253,278.84 1000.069 Cash RRB - Circuit Clerk Ops & Admin $0.00 $0.00 $0.00 $0.00 1000.070 Cash RRB - County Orders $0.00 $1,110,514.46 $1,110,514.46 $0.00 1000.072 Cash RRB - A/P Clearing $0.00 $882,329.16 $882,329.16 $0.00 1000.074 Cash RRB - County Indemnity $0.00 $0.00 $0.00 $0.00 1000.076 Cash RRB - Social Security $562,017.35 $1,620.97 $64,764.76 $498,873.56 1000.077 Cash RRB - IFiber $0.00 $0.00 $0.00 $0.00 1000.078 Cash RRB - Treasurer $185,897.83 $15,917.76 $0.00 $201,815.59 1000.080 Cash SV - Mental Health $193,709.16 $113.72 $68,456.75 $125,366.13 1000.082 Cash SV - Township Bridge $9,383.05 $0.30 $0.00 $9,383.35 1000.084 Cash SV - IMRF $1,066,649.18 $154,949.77 $243,072.03 $978,526.92 1000.085 Cash IL Trust - IMRF $803,005.02 $1,626.28 $0.00 $804,631.30 1000.086 Cash SV - County Automation $0.00 $0.00 $0.00 $0.00 1000.088 Cash SV - Recorder's Resolution $236,445.86 $7,338.69 $1,706.43 $242,078.12 1000.090 Cash SV- Health Claims $0.00 $124,789.99 $124,789.99 $0.00 1000.091 Cash SV - Flex Spending $9,722.97 $5,947.02 $7,304.79 $8,365.20 1000.099 Cash Treasurer's Cash $1,900.00 $0.00 $0.00 $1,900.00 1002.003 Investments IL Trust - Bond Debt Service $200,751.26 $406.57 $0.00 $201,157.83 1002.005 Investments IL Trust-Jail Facility Cap. Exp. $9,466,617.46 $12,103.05 $125,000.00 $9,353,720.51 1002.008 Investments HSB -FAM $0.00 $0.00 $0.00 $0.00 1002.009 Investments BB -Thorpe Road Overpass $387,531.38 $1,953.79 $0.00 $389,485.17 1002.012 Investments NBR Engineering $0.00 $0.00 $0.00 $0.00 1002.013 Investments RRB- GIS Committee $300,000.00 $0.00 $0.00 $300,000.00 1002.014 Investments Storm Water Management $62,934.34 $0.00 $0.00 $62,934.34 1002.015 Investments NBR - FAM $0.00 $0.00 $0.00 $0.00 1002.016 Investments FSB -911 $0.00 $0.00 $0.00 $0.00 1002.017 Investments Polo - 911 $0.00 $0.00 $0.00 $0.00 1002.018 Investments RRB -911 $1,186,569.79 $0.00 $0.00 $1,186,569.79 1002.019 Investments SV- 911 $0.00 $0.00 $0.00 $0.00 1002.020 Investments RRB Indemnity $0.00 $0.00 $0.00 $0.00 1002.021 Investments FSB-Solid Waste $0.00 $0.00 $0.00 $0.00

user: Linda Beck Pages 2 of 4 Wednesday, May 8, 2019 Ogle County Bank Balances From Date: 4/1/2019 - To Date: 4/30/2019 Summary Listing, Report By Account - Fund Account Account Description Beginning Balance Total Debits Total Credits Ending Balance

1002.022 Investments HSB Solid Waste $0.00 $0.00 $0.00 $0.00 1002.024 Investments LSB Solid Waste $876,818.37 $0.00 $0.00 $876,818.37 1002.026 Investments NBB Solid Waste $966,622.77 $1,679.92 $0.00 $968,302.69 1002.027 Investments Polo - Solid Waste $0.00 $0.00 $0.00 $0.00 1002.028 Investments HSB Long Range Capital Imp $0.00 $0.00 $0.00 $0.00 1002.029 Investments FSB - Long Range Capital Improve $0.00 $0.00 $0.00 $0.00 1002.030 Investments Long Range Capital Imp $0.00 $0.00 $0.00 $0.00 1002.031 Investments NBR County General $0.00 $0.00 $0.00 $0.00 1002.032 Investments BB Long Range Capital Imp $0.00 $0.00 $0.00 $0.00 1002.033 Investments SV - Long Range Capital $0.00 $0.00 $0.00 $0.00 1002.034 Investments TB $0.00 $0.00 $0.00 $0.00 1002.036 Investments Public Health $0.00 $0.00 $0.00 $0.00 1002.038 Investments FSB Treasurer $0.00 $0.00 $0.00 $0.00 1002.040 Investments Polo Treasurer $0.00 $0.00 $0.00 $0.00 1002.042 Investments HSB - Treasurer $0.00 $0.00 $0.00 $0.00 1002.043 Investments RRB - Treasurer $0.00 $0.00 $0.00 $0.00 1002.049 Investments SF- GIS Committee $0.00 $0.00 $0.00 $0.00 1002.050 Investments RRB Personal Property $0.00 $0.00 $0.00 $0.00 1002.052 Investments LSB Personal Property $0.00 $0.00 $0.00 $0.00 1002.053 Investments Polo Personal Property $0.00 $0.00 $0.00 $0.00 1002.054 Investments BB Personal Property $0.00 $0.00 $0.00 $0.00 1002.068 Investments Polo - Long Range Capital $0.00 $0.00 $0.00 $0.00 1002.069 Investments NBR- Long Range Capital $700,000.00 $0.00 $0.00 $700,000.00 1002.070 Investments NBR - Judicial Project $0.00 $0.00 $0.00 $0.00 1002.071 Investments SV - Judicial Project Fund $0.00 $0.00 $0.00 $0.00 1002.075 Investments NBR- Justice Project II $0.00 $0.00 $0.00 $0.00 1002.076 Investments LSB - Justice Project II $0.00 $0.00 $0.00 $0.00 1002.077 Investments FSB - Judicial Project Fund $0.00 $0.00 $0.00 $0.00 1002.078 Investments HSB - Bond Debt Service Fund $800,000.00 $0.00 $0.00 $800,000.00 1002.079 Investments BB- Bond Fund $0.00 $0.00 $0.00 $0.00 1002.080 Investments Holcomb - 911 $501,787.81 $0.00 $0.00 $501,787.81 1004 Postage $7,574.94 $5,000.00 $0.00 $12,574.94

user: Linda Beck Pages 3 of 4 Wednesday, May 8, 2019 Ogle County Bank Balances From Date: 4/1/2019 - To Date: 4/30/2019 Summary Listing, Report By Account - Fund Account Account Description Beginning Balance Total Debits Total Credits Ending Balance

1010 Municipal Bond $0.00 $0.00 $0.00 $0.00 1100 Accounts Receivable $1,970,392.72 $0.00 $0.00 $1,970,392.72 1101 Due From $2,734,107.84 $2,214,642.92 $2,214,642.92 $2,734,107.84

Grand Total: 99 Accounts $35,842,446.36 $10,051,583.47 $10,237,041.42 $35,656,988.41

user: Linda Beck Pages 4 of 4 Wednesday, May 8, 2019 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

Fund 180 - Long Range Capital Improvemnt Account 2002 - Due To 3260 - LAURENCE G. CALLANT 2019-00000784 IT Network Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (322.41) 101876 1434 - MENARDS 18465 Network Material/ 2 CAT Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (312.76) 6 23/4 Pair 1000 101877 Account 2002 - Due To Totals Invoice Transactions 2 ($635.17) Fund 180 - Long Range Capital Improvemnt Totals Invoice Transactions 2 ($635.17) Fund 186 - Jail Facility Capital Exp. Fund Account 2002 - Due To 5346 - RILEY L JACOBSEN 2019-00000670 March & April Lease Paid by Check # 04/01/2019 04/01/2019 04/02/2019 04/02/2019 (2,400.00) payment: 513 W 101785 4482 - KENZLEY TITLE GROUP INC File No KO228387 Closing on Wiggale LLC, Paid by Check # 04/08/2019 04/08/2019 04/08/2019 04/08/2019 (570.00) 105 South 7th Street, 101793 4482 - KENZLEY TITLE GROUP INC KO228387 Wire to purchase Paid by EFT # 04/08/2019 04/08/2019 04/08/2019 04/08/2019 (83,162.50) property @ 105 S 7th St., 10 1140 - CITY OF OREGON 19-08 Building permit - New Jail Paid by Check # 04/10/2019 04/10/2019 04/10/2019 04/10/2019 (18,554.50) 101794 5287 - GILBANE BUILDING COMPANY #9 Preconstruction work Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (21,460.00) 101875 5346 - RILEY L JACOBSEN May 2019 Lease Pymt - May 2019: Paid by Check # 04/23/2019 04/23/2019 04/23/2019 04/23/2019 (1,200.00) 513 W Washington St., 101912 Account 2002 - Due To Totals Invoice Transactions 6 ($127,347.00) Fund 186 - Jail Facility Capital Exp. Fund Totals Invoice Transactions 6 ($127,347.00) Fund 200 - County Highway Account 2002 - Due To 4667 - AIRGAS USA, LLC 9086809587 CH Fund - shop supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (226.62) 101841 4667 - AIRGAS USA, LLC 9960581446 CH Fund - shop supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (96.81) 101841 1100 - BONNELL INDUSTRIES INC. 0186670-IN CH Fund - spreader parts Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (264.03) - stock 101842 1100 - BONNELL INDUSTRIES INC. 0186836-IN CH Fund - broom tractor Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (394.35) parts #112 & #122 101842 2450 - DEKALB IMPLEMENT COMPANY 122314 CH Fund - tractor parts - Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (252.30) stock 101843 2275 - EAGLE CREEK QUARRIES 3163 CH Fund - road rock Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (202.24) 101844 2503 - G4S SECURE INTEGRATION LLC 48891 CH Fund - julie locates Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (600.24) 101845 1878 - HEAVY EQUIPMENT SERVICES, INC. C111689 CH Fund - truck repairs & Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (827.31) parts #14 101846 5077 - JAY'S BIG ROLLS INC. 763596 CH Fund - janitor Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (160.55) supplies 101847

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 1 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

1924 - KELLEY WILLIAMSON COMPANY IN-207587 CH Fund - anti freeze & Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (1,052.37) oil dri 101848 1434 - MENARDS 17776 CH Fund - mail box Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (240.25) supplies 101849 1862 - MILLER-BRADFORD & RISBERG, INC. P09774 CH Fund - heavy Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (12.84) equipment part #39 101850 1862 - MILLER-BRADFORD & RISBERG, INC. P08560 CH Fund - heavy Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (304.00) equipment parts #40 101850 1862 - MILLER-BRADFORD & RISBERG, INC. P08561 CH Fund - heavy Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 54.00 equipment part #40 - 101850 1463 - NAPA AUTO PARTS 464-869675 CH Fund - shop supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (34.98) 101851 1463 - NAPA AUTO PARTS 464-869682 CH Fund - tractor parts Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (118.48) #122 101851 1463 - NAPA AUTO PARTS 464-869700 CH Fund - truck parts - Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (249.09) stock 101851 1463 - NAPA AUTO PARTS 464-869703 CH Fund - tractor parts Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (44.89) #118 101851 1463 - NAPA AUTO PARTS 464-869725 CH Fund - trailer part Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (39.48) #30 101851 1463 - NAPA AUTO PARTS 464-869809 CH Fund - trailer part Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (104.28) #30 101851 1463 - NAPA AUTO PARTS 464-869813 CH Fund - truck part #7 Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (45.18) & stock 101851 1463 - NAPA AUTO PARTS 464-869881 CH Fund - trailer part Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (24.97) #28 101851 1463 - NAPA AUTO PARTS 464-869904 CH Fund - shop supplies - Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (41.99) tool 101851 1463 - NAPA AUTO PARTS 464-870051 CH Fund - tractor parts - Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (65.43) stock 101851 1463 - NAPA AUTO PARTS 30819 CH Fund - truck parts - Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (1,650.82) stock 101851 1463 - NAPA AUTO PARTS 464-870346 CH Fund - shop supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (56.97) 101851 1463 - NAPA AUTO PARTS 464-870589 CH Fund - credit - truck Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 112.32 parts returned 101851 1463 - NAPA AUTO PARTS 464-871891 CH Fund - credit - tractor Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 12.41 part returned 101851 1463 - NAPA AUTO PARTS 464-871986 CH Fund - tractor parts Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (43.53) #125 101851 1463 - NAPA AUTO PARTS 464-872166 CH Fund - heavy Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (46.30) equipment part #42 and 101851 4440 - NORTHERN ILLINOIS DISPOSAL SVC 18990641 CH Fund - dumpster Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (188.75) service 101852 1502 - OGLE COUNTY LIFE 454805 CH Fund - legal notices Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (34.97) 101853

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 2 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

1502 - OGLE COUNTY LIFE 454806 CH Fund - legal notices Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (34.97) 101853 1502 - OGLE COUNTY LIFE 454816 CH Fund - legal notices Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (49.95) 101853 1502 - OGLE COUNTY LIFE 454817 CH Fund - legal notices Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (49.95) 101853 1865 - POMP'S TIRE SERVICE, INC. 260058019 CH Fund - heavy Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (594.70) equipment spare tire #53 101854 1865 - POMP'S TIRE SERVICE, INC. 260057706 CH Fund - truck tires - Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (1,416.46) stock 101854 1565 - QUILL CORPORATION 123774972 CH Fund - office supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (112.39) 101855 1568 - RK DIXON 2118983 CH Fund - copier Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (32.09) maintenance agreement 101856 1849 - ROCHELLE MUNICIPAL UTILITIES ROCHWY1904a CH Fund - street & traffic Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (9.02) lighting 101857 1849 - ROCHELLE MUNICIPAL UTILITIES ROCHWY1904b CH Fund - street & traffic Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (66.49) lighting 101857 1876 - ROCHELLE WASTE DISPOSAL, LLC 982 CH Fund - deer expense Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (40.00) 101858 1515 - SNYDER PHARMACY - OREGON 00247655 CH Fund - shop supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (18.98) 101859 1515 - SNYDER PHARMACY - OREGON 00149850 CH Fund - sign trailer Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (16.99) parts #45 101859 1515 - SNYDER PHARMACY - OREGON 00150540 CH Fund - shop supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (59.96) 101859 1515 - SNYDER PHARMACY - OREGON 00155716 CH Fund - trailer part Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (3.96) #45 101859 1676 - TERMINAL SUPPLY CO 21813-00 CH Fund - truck parts - Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (113.35) stock 101860 2027 - TRANSAM TRUCK & TRAILER PARTS, 823429 CH Fund - shop supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (63.75) INC. 101861 2027 - TRANSAM TRUCK & TRAILER PARTS, 825544 CH Fund - shop supplies Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (238.64) INC. 101861 3387 - TROXLER ELECTRONIC LABORATORIES, 006406 CH Fund - engr Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (459.00) INC. equipment serviced 101862 3387 - TROXLER ELECTRONIC LABORATORIES, 006405 CH Fund - engr Paid by Check # 04/09/2019 04/09/2019 04/12/2019 04/12/2019 (459.00) INC. equipment serviced 101862 1869 - WEST SIDE TRACTOR SALES WESHWY1904` CH Fund - 2019 JD 772G Paid by Check # 04/15/2019 04/15/2019 04/17/2019 04/17/2019 (279,216.00) motor grader w/ trade-in 101882 1206 - BARBECK 17417 CH Fund - warning lights Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (525.59) for car #1 101930 1206 - BARBECK 251932 CH Fund - install radio Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (270.00) #1 101930 1100 - BONNELL INDUSTRIES INC. 0186876-IN CH Fund - truck light #19 Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (46.04) 101931

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 3 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

1846 - BUSINESS CARD 05587 CH Fund - credit for Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 .34 gas/meeting 101932 1846 - BUSINESS CARD 55432 CH Fund - engr supplies Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (388.00) 101932 1846 - BUSINESS CARD 05436 CH Fund - IACE Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (33.58) meeting/gas 101932 4851 - CHASTAIN & ASSOCIATES LLC 0000006 CH Fund - 17-00319-00- Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (2,578.14) CG engr services 101933 1140 - CITY OF OREGON OREHWY1904 CH Fund - disposal Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (69.98) service 101934 1156 - COMED COMWY1904b CH Fund - street & traffic Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (35.76) lighting 101935 1156 - COMED COMHWY1904a CH Fund - street & traffic Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (50.10) lighting 101935 4606 - PEGGY S. CORCORAN 4252019 CH Fund - April janitorial Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (800.00) service 101936 1941 - FRONTIER FROHWY1904 CH Fund - monthly usage Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (151.00) 101937 1259 - FYR-FYTER INC. 70178 CH Fund - serviced fire Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (520.95) extinguishers 101938 2503 - G4S SECURE INTEGRATION LLC 49918 CH Fund - julie locates Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (324.10) 101939 1873 - GRAINGER 9136966299 CH Fund - engr Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (238.88) equipment 101940 1873 - GRAINGER 9147037692 CH Fund - truck part #18 Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (178.50) & stock 101940 1873 - GRAINGER 9149697840 CH Fund - shop supplies Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (30.00) 101940 1871 - HOWARD LEE & SONS INC 61804 CH Fund - fuel tank Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (995.00) annual testing 101941 2049 - IDEAL METAL FAB., INC. 45072 CH Fund - heavy Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (413.00) equipment repairs #46 101942 1924 - KELLEY WILLIAMSON COMPANY IN-209752 CH Fund - gas Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (7,166.25) 101943 1924 - KELLEY WILLIAMSON COMPANY IN-209753 CH Fund - diesel fuel Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (9,820.93) 101943 2050 - LAWSON PRODUCTS, INC. 9600081055 CH Fund - credit - shop Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 23.84 supplies 101944 2050 - LAWSON PRODUCTS, INC. 9600081056 CH Fund - credit - shop Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 16.97 supplies 101944 2050 - LAWSON PRODUCTS, INC. 9306644606 CH Fund - shop supplies Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (374.35) 101944 2050 - LAWSON PRODUCTS, INC. 9306516434 CH Fund - shop supplies Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (170.80) 101944 2050 - LAWSON PRODUCTS, INC. 9306544966 CH Fund - shop supplies Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (262.30) 101944

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 4 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

2050 - LAWSON PRODUCTS, INC. 9306618610 CH Fund - shop supplies Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (423.33) 101944 2050 - LAWSON PRODUCTS, INC. 9600081684 CH Fund - credit - shop Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 65.03 supplies 101944 2309 - MUNICIPAL MARKING DISTRIBUTORS, 26140 CH Fund - marking lath Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (1,595.00) INC. 101945 1898 - NICOR NICHWY1904 CH Fund - monthly usage Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (645.51) 101946 4550 - PREVENTATIVE MAINTENANCE 503621 CH Fund - truck test Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (67.00) SYSTEMS, INC. 101947 4598 - RIGHT POINTE COMPANY 11165070 CH Fund - crackfiller Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (1,625.40) material 101948 1867 - SMITH INDUSTRIAL RUBBER & 00096262 CH Fund - conveyor belts Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (1,422.95) PLASTICS - stock 101949 4503 - SNODEPOT 394618 CH Fund - truck parts - Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (889.00) stock 101950 4503 - SNODEPOT 394567 CH Fund - truck part #12 Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (889.00) 101950 4497 - SPAHN & ROSE LUMBER CO. 27801 CH Fund - salt building Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (31.97) repair part 101951 1657 - STEVE BENESH & SONS QUARRIES 13032 CH Fund - road rock Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (84.87) 101952 4532 - TRAFFIC SAFETY WAREHOUSE 50906 CH Fund - road safety Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (1,035.00) supplies 101953 1265 - VERIZON 9827653921 CH Fund - monthly usage Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (249.81) 101954 1869 - WEST SIDE TRACTOR SALES 184829 CH Fund - heavy Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (222.84) equipment part #33 101955 1869 - WEST SIDE TRACTOR SALES 184828 CH Fund - roller parts Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (254.11) #36 101955 1869 - WEST SIDE TRACTOR SALES 185041 CH Fund - heavy Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (992.38) equipment parts #54 101955 Account 2002 - Due To Totals Invoice Transactions 94 ($326,066.18) Fund 200 - County Highway Totals Invoice Transactions 94 ($326,066.18) Fund 210 - County Bridge Fund Account 2002 - Due To 1962 - METAL CULVERTS, INC. E-28917 CAB Fund - 2019 County Paid by Check # 04/10/2019 04/10/2019 04/12/2019 04/12/2019 (22,036.33) Pipe 101863 1962 - METAL CULVERTS, INC. E-28924 CAB Fund - 2019 County Paid by Check # 04/10/2019 04/10/2019 04/12/2019 04/12/2019 (4,315.96) Pipe 101863 3450 - TESTING SERVICE CORPORATION IN112719 CAB Fund - 19-00323-00- Paid by Check # 04/10/2019 04/10/2019 04/12/2019 04/12/2019 (8,000.00) BR engr services 101864 1968 - WENDLER ENGINEERING SERVICES, 39235 CAB Fund - 07-14131-00- Paid by Check # 04/10/2019 04/10/2019 04/12/2019 04/12/2019 (1,907.50) INC. BR engr services 101865 Account 2002 - Due To Totals Invoice Transactions 4 ($36,259.79)

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 5 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

Fund 210 - County Bridge Fund Totals Invoice Transactions 4 ($36,259.79) Fund 220 - County Motor Fuel Tax Fund Account 2002 - Due To 3338 - CARGILL, INCORPORATED 2904675599 Co MFT Fund - 19-00000- Paid by Check # 04/08/2019 04/09/2019 04/12/2019 04/12/2019 (2,000.61) 03-GM salt 101840 3338 - CARGILL, INCORPORATED 2904673367 Co MFT Fund - 19-00000- Paid by Check # 04/08/2019 04/09/2019 04/12/2019 04/12/2019 (18,367.92) 03-GM salt 101840 3338 - CARGILL, INCORPORATED 2904680235 Co MFT Fund - 19-00000- Paid by Check # 04/08/2019 04/09/2019 04/12/2019 04/12/2019 (878.49) 03-GM salt 101840 3338 - CARGILL, INCORPORATED 2904677806 Co MFT Fund - 19-00000- Paid by Check # 04/08/2019 04/09/2019 04/12/2019 04/12/2019 (15,993.19) 03-GM salt 101840 3338 - CARGILL, INCORPORATED 2904691798 Co MFT Fund - 19-00000- Paid by Check # 04/08/2019 04/09/2019 04/12/2019 04/12/2019 (16,653.58) 03-GM salt 101840 Account 2002 - Due To Totals Invoice Transactions 5 ($53,893.79) Fund 220 - County Motor Fuel Tax Fund Totals Invoice Transactions 5 ($53,893.79) Fund 250 - Township Roads - Motor Fuel Tax Account 2002 - Due To 2156 - CONTECH ENGINEERED SOLUTIONS, 18200596 Twp MFT Fund - 19- Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (3,636.00) LLC 10000-00-GM culvert 101928 1962 - METAL CULVERTS, INC. E-28937 Twp MFT Fund - 19- Paid by Check # 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (1,802.90) 13000-00-GM culvert 101929 Account 2002 - Due To Totals Invoice Transactions 2 ($5,438.90) Fund 250 - Township Roads - Motor Fuel Tax Totals Invoice Transactions 2 ($5,438.90) Fund 270 - GIS Committee Fund Account 2002 - Due To 2250 - CLIFFORD-WALD IN00113967#2 Canon Ink Cartridges Paid by Check # 04/03/2019 04/03/2019 04/03/2019 04/03/2019 (914.31) 101787 3544 - CAPITAL ONE BANK April 2019 CREDIT CARD BILL Paid by Check # 04/23/2019 04/23/2019 04/23/2019 04/23/2019 (632.31) 101913 Account 2002 - Due To Totals Invoice Transactions 2 ($1,546.62) Fund 270 - GIS Committee Fund Totals Invoice Transactions 2 ($1,546.62) Fund 300 - Insurance - Hospital & Medical Account 2002 - Due To 4967 - GENESIS OCCUPATIONAL HEALTH 292200 Healthy Lifestyles Paid by Check # 04/29/2019 04/29/2019 04/29/2019 04/29/2019 (15,515.00) WellSteps / On-Line / 101925 3463 - GROUP ADMINISTRATORS, LTD. May 2019 Group Insurance Monthly Paid by Check # 04/29/2019 04/29/2019 04/29/2019 04/29/2019 (30,547.74) Administration - May 101926 4892 - HOLMES, MURPHY & ASSOCIATES, LLC 495037 Insurance Advisor InsG Paid by Check # 04/29/2019 04/29/2019 04/29/2019 04/29/2019 (2,100.00) Consulting Service 101927 Account 2002 - Due To Totals Invoice Transactions 3 ($48,162.74) Fund 300 - Insurance - Hospital & Medical Totals Invoice Transactions 3 ($48,162.74) Fund 310 - Insurance Premium Levy

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 6 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

Account 2002 - Due To 1336 - ILLINOIS COUNTIES RISK MGMT RCB00000002098 2018-2019-ICRMT - Paid by Check # 04/29/2019 04/29/2019 04/29/2019 04/29/2019 (32,295.38) TRUST 2 Worker's Comp -P8- 101924 Account 2002 - Due To Totals Invoice Transactions 1 ($32,295.38) Fund 310 - Insurance Premium Levy Totals Invoice Transactions 1 ($32,295.38) Fund 320 - Self Insurance Reserve Account 2002 - Due To 3559 - BYRON AUTOBODY 3928 Claim# 6001914352 01 - Paid by Check # 04/05/2019 04/05/2019 04/05/2019 04/05/2019 (4,291.10) 2016 Dodge Charger - 101788 3782 - LEGACY PRINTS 308014 Decall-Claim# Paid by Check # 04/05/2019 04/05/2019 04/05/2019 04/05/2019 (249.00) 6001914352 01 - 2016 101789 1512 - OREGON AUTO BODY CLINIC 4039 Repair 2015 Dodge Police Paid by Check # 04/05/2019 04/05/2019 04/05/2019 04/05/2019 (7,168.90) Charger VIN# 101790 1572 - RAY O'HERRON COMPANY INC 1915772-IN Push Bumper 2/4LED / Paid by Check # 04/05/2019 04/05/2019 04/05/2019 04/05/2019 (800.69) 2015 Dodge Charger- 101791 1572 - RAY O'HERRON COMPANY INC 1910538-IN Window Paid by Check # 04/05/2019 04/05/2019 04/05/2019 04/05/2019 (182.86) Bars,Speaker/Bracket- 101792 3559 - BYRON AUTOBODY 3997 Claim# 6001914352 01 - Paid by Check # 04/29/2019 04/29/2019 04/29/2019 04/29/2019 (2,703.81) 2016 Dodge Charger - 101956 Account 2002 - Due To Totals Invoice Transactions 6 ($15,396.36) Fund 320 - Self Insurance Reserve Totals Invoice Transactions 6 ($15,396.36) Fund 350 - County Ordinance Account 2002 - Due To 3582 - OGLE COUNTY TREASURER 2019-00000775 Reimburse Registration Paid by Check # 04/11/2019 04/11/2019 04/12/2019 04/12/2019 (5,409.52) Fees - Gaylord National 101832 5216 - NICOLE E. OKERBLAD 19 F 1 Interpreting Services Paid by Check # 04/11/2019 04/11/2019 04/12/2019 04/12/2019 (192.00) Case 19 F 1 Velazquez- 101833 Account 2002 - Due To Totals Invoice Transactions 2 ($5,601.52) Fund 350 - County Ordinance Totals Invoice Transactions 2 ($5,601.52) Fund 370 - Law Library Account 2002 - Due To 1728 - THOMSON REUTERS - WEST 840029854 Westlaw-WPack - Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (1,642.78) Monthly Charges 101831 Account 2002 - Due To Totals Invoice Transactions 1 ($1,642.78) Fund 370 - Law Library Totals Invoice Transactions 1 ($1,642.78) Fund 400 - Public Health Account 2002 - Due To 1753 - A T & T 1891.001.4.1.19 Oregon Long Distance Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (39.96) 101764 5125 - CHELSEA BIRD 4.1.19 Cell Phone Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (25.00) Reimbursement 101766 5125 - CHELSEA BIRD 4.2.19 Mileage Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (25.64) 101766

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 7 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

5246 - BRANDT ZIES Z CLEANING 4.1.19 Cleaning-Rochelle Office Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (244.80) 101767 2995 - DPS, INC. 4.1.19 Rochelle Rent Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (3,470.99) 101770 1220 - DYNAMIC HORIZONS COMPUTER 21966 IT Services Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (390.00) SERVICES 101771 1246 - FISCHER'S 716921-001 Office Supplies Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (17.08) 101772 2254 - HEMOCUE, INC. 3134626 Cuvettes Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (366.00) 101774 5311 - KATHLEEN MOUTRAY 4.1.19 Cell Phone Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (25.00) Reimbursement 101775 1898 - NICOR 5154.5.4.1.19 Rochelle Office Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (354.01) 101777 2657 - OGLE COUNTY TREASURER 4.1.19 Rochelle Rent Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (3,940.00) 101778 1849 - ROCHELLE MUNICIPAL UTILITIES 36313.4.1.19 Electric/Water-Rochelle Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (143.00) 101779 4740 - SYNDEO NETWORKS, INC. 4.1.19 County Phone Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (136.65) 101780 1753 - A T & T 1891.001.4.16.19 Oregon Long Distance Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (41.09) 101892 4856 - ADAPCO 119817 RAMP testing Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (4,709.76) 101893 5125 - CHELSEA BIRD 4.16.19 FCM mileage Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (7.31) 101894 5246 - BRANDT ZIES Z CLEANING 479797 Cleaning-Rochelle Office Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (244.80) 101895 3991 - CARD SERVICE CENTER 0072.4.16.19 Credit Card Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (1,999.54) 101896 4853 - CARDINAL HEALTH, INC. 5679339 Vaccines Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (2,873.94) 101897 5293 - Jamie Carlock 4.16.19 Mileage Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (71.92) 101898 3105 - CONSERV FS INC. 4.16.19 Fuel Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (174.56) 101899 5046 - DE LAGE LANDEN FINANCIAL 63187768 Copier Lease Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (340.00) SERVICES, INC. 101900 1941 - FRONTIER 12918-5.4.16.19 Oregon Fax Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (39.08) 101901 5345 - NATALIE HAUGSE 4.16.19 Mileage Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (92.71) 101902 2422 - IALEHA 4.16.19 Educational Session Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (75.00) 101903 2422 - IALEHA 4.17.19 Membership Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (15.00) 101903

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 8 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

5311 - KATHLEEN MOUTRAY 4.16.19 Reimbursements Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (196.06) 101904 1898 - NICOR 5154.5.4.16.19 Rochelle Office Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (107.73) 101905 3801 - PDC LABORATORIES, INC. I9361710 Water Testing Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (368.00) 101906 1564 - QUEST DIAGNOSTICS 9181198972 Health Ed Lab Work Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (132.79) 101907 1564 - QUEST DIAGNOSTICS 9181291046 Health Ed Lab Fees Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (28.81) 101907 1564 - QUEST DIAGNOSTICS 9175516035.1 Health Ed Lab Fees Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (26.20) 101907 1639 - SINNISSIPPI CENTERS INC. 4.16.19 Mental Health Training Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (250.00) 101909 5347 - KRISTY WARNER 3857 Refund for Lab fees Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (140.00) 101911 Account 2002 - Due To Totals Invoice Transactions 34 ($21,112.43) Fund 400 - Public Health Totals Invoice Transactions 34 ($21,112.43) Fund 410 - TB Fund Account 2002 - Due To 4997 - KYLE AUMAN 4.1.19 Cell Phone Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (25.00) Reimbursement 101765 5078 - CHUCK CANTRELL 4.1.19 Cell Phone Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (25.00) Reimbursement 101768 5160 - SUZANNE E. DIEHL 4.1.19 Cell Phone Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (25.00) Reimbursement 101769 5182 - ASHLY GLENN 4.1.19 Cell Phone Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (25.00) Reimbursement 101773 5237 - JEREMY MYERS 4.1.19 Cell Phone Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (25.00) Reimbursement 101776 2532 - SANOFI PASTEUR INC. 912131276 Tubersol Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (731.24) 101908 1109 - STERICYCLE, INC. 4008492585 Oregon Medical Waste Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (180.78) 101910 1109 - STERICYCLE, INC. 4008511777 Rochelle Medical Waste Paid by Check # 04/16/2019 04/16/2019 04/18/2019 04/18/2019 (137.99) 101910 Account 2002 - Due To Totals Invoice Transactions 8 ($1,175.01) Fund 410 - TB Fund Totals Invoice Transactions 8 ($1,175.01) Fund 430 - Solid Waste Account 2002 - Due To 1846 - BUSINESS CARD SR3237 SR Credit Card 3237 Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (29.99) 03272019 101795 3105 - CONSERV FS INC. 0404219 Fuel for truck Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (73.01) 101796

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 9 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

4679 - PAUL COONEY 0401219 Expense report Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (26.68) 101797 1246 - FISCHER'S 0716823-001 Office supplies Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (1.12) 101798 1246 - FISCHER'S 0716707-001 Office supplies Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (22.33) 101798 1246 - FISCHER'S 0716677-001 Office supplies Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (5.16) 101798 1246 - FISCHER'S CM0716828-001 Office supplies Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 5.16 101798 3453 - REITA NICHOLSON 04012019 Expense report Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (18.16) 101799 4440 - NORTHERN ILLINOIS DISPOSAL SVC 18990624 Recycling bin pick ups Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (3,590.00) 101800 4440 - NORTHERN ILLINOIS DISPOSAL SVC 18991226 Recycling bins pick up Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (1,022.00) 101800 1615 - SAUK VALLEY MEDIA 031910121007 Advertising Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (175.00) 101801 4740 - SYNDEO NETWORKS, INC. 04082019 Primary phone Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (37.50) 101802 5155 - THOMPSON GAS, LLC 2043677 Propane for forklift tank Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (15.25) 101803 1265 - VERIZON 9826587105 Cell phone Paid by Check # 04/08/2019 04/08/2019 04/10/2019 04/10/2019 (71.69) 101804 1830 - CITY OF ROCHELLE 1st Qtr 2019 1st Qtr 2019 - Flat Host Paid by Check # 04/26/2019 04/26/2019 04/26/2019 04/26/2019 (8,181.62) Fees 101921 1174 - VILLAGE OF CRESTON 1st-Qtr 2019 1st Qtr 2019 - Flat Host Paid by Check # 04/29/2019 04/29/2019 04/29/2019 04/29/2019 (4,054.61) Fees 101923 Account 2002 - Due To Totals Invoice Transactions 16 ($17,318.96) Fund 430 - Solid Waste Totals Invoice Transactions 16 ($17,318.96) Fund 475 - Mental Health Account 2002 - Due To 1857 - EASTER SEALS METROPOLITAN 2019-00000777 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (1,203.92) CHICAGO Health 101866 1859 - HOPE OF OGLE COUNTY 2019-00000779 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (6,743.34) Health 101867 1858 - LUTHERAN SOCIAL SERVICES OF 2019-00000782 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (1,785.00) ILLINOIS Health 101868 5188 - ROCKFORD SEXUAL ASSAULT 2019-00000783 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (793.34) COUNSELING, INC. Health 101869 1615 - SAUK VALLEY MEDIA 10121132 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (13.40) Health Advertisement 101870 1860 - SERENITY HOSPICE AND HOME 2019-00000780 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (2,142.00) Health 101871

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 10 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

1639 - SINNISSIPPI CENTERS INC. 2019-00000778 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (24,990.00) Health 101872 1856 - VILLAGE OF PROGRESS 2019-00000776 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (30,493.75) Health 101873 1855 - CECILIA ZIMMERMAN 2019-00000781 Ogle County Mental Paid by Check # 04/16/2019 04/16/2019 04/16/2019 04/16/2019 (292.00) Health 101874 Account 2002 - Due To Totals Invoice Transactions 9 ($68,456.75) Fund 475 - Mental Health Totals Invoice Transactions 9 ($68,456.75) Fund 500 - Recorder's Automation Account 2002 - Due To 1983 - COMCAST CABLE 2019-00000754 HIGH SPEED INTERNET - Paid by Check # 04/05/2019 04/10/2019 04/12/2019 04/12/2019 (106.85) RECORDER'S OFFICE 101834 1177 - CULLIGAN 2019-00000751 WATER BILL Paid by Check # 03/31/2019 04/10/2019 04/12/2019 04/12/2019 (16.50) 101835 1220 - DYNAMIC HORIZONS COMPUTER 21978 INSTALL AVG LICENSES Paid by Check # 03/29/2019 04/10/2019 04/12/2019 04/12/2019 (97.50) SERVICES & VERIFY 101836 3585 - FIDLAR TECHNOLOGY 0701470-IN AVID LIFE CYCLE Paid by Check # 03/31/2019 04/10/2019 04/12/2019 04/12/2019 (1,277.65) SERVICE 101837 1246 - FISCHER'S 0717070-001 CC - COPY COUNTS Paid by Check # 03/22/2019 04/10/2019 04/12/2019 04/12/2019 (53.38) 101838 1246 - FISCHER'S 0717071-001 RECORDER'S OFFICE Paid by Check # 03/22/2019 04/10/2019 04/12/2019 04/12/2019 (6.55) COPY COUNTS 101838 1504 - OGLE COUNTY RECORDER 2019-00000752 INTERFUND TRANSFER - Paid by Check # 04/08/2019 04/10/2019 04/12/2019 04/12/2019 (148.00) MARCH 2019 101839 Account 2002 - Due To Totals Invoice Transactions 7 ($1,706.43) Fund 500 - Recorder's Automation Totals Invoice Transactions 7 ($1,706.43) Fund 510 - GIS Fee Fund Account 2002 - Due To 2153 - OGLE COUNTY GIS COMMITTEE March 2019 Recording Fees for March Paid by Check # 04/09/2019 04/09/2019 04/10/2019 04/10/2019 (25,906.68) 2019 101805 Account 2002 - Due To Totals Invoice Transactions 1 ($25,906.68) Fund 510 - GIS Fee Fund Totals Invoice Transactions 1 ($25,906.68) Fund 550 - Document Storage Fee Fund Account 2002 - Due To 5353 - EXELA TECHNOLOGIES 0000381132 Scanning Index Books Paid by Check # 04/23/2019 04/23/2019 04/23/2019 04/23/2019 (17,198.75) onto DVDs 101914 1046 - ACCURATE BUSINESS CONTROLS 68371 Brown Office Laser Paid by Check # 04/30/2019 04/30/2019 04/30/2019 04/30/2019 (469.91) Vouchers 75110-77109 101961 2482 - GOODIN ASSOCIATES, LTD. 29973 New Scanner for day Paid by Check # 04/30/2019 04/30/2019 04/30/2019 04/30/2019 (1,163.34) desk in Traffic/Criminal 101962 Account 2002 - Due To Totals Invoice Transactions 3 ($18,832.00) Fund 550 - Document Storage Fee Fund Totals Invoice Transactions 3 ($18,832.00) Fund 554 - Circuit Clerk Ops & Admin

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 11 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

Account 2002 - Due To 1972 - U.S. POSTAL SERVICE 2019-00000683 Postage for 500 jury Paid by Check # 04/03/2019 04/03/2019 04/03/2019 04/03/2019 (175.00) questionnaire post cards 101786 4479 - HINCKLEY SPRINGS 9667201 032219 Acct# 46890019667201 Paid by Check # 04/09/2019 04/09/2019 04/10/2019 04/10/2019 (92.64) 101806 4527 - KIMBERLY A STAHL 2019-00000802 Reimburse Hotel/Mileage Paid by Check # 04/23/2019 04/23/2019 04/23/2019 04/23/2019 (543.61) for IACO Spring 101915 4479 - HINCKLEY SPRINGS 9667201 041919 Monthly Water Bill - Acct Paid by Check # 04/30/2019 04/30/2019 04/30/2019 04/30/2019 (69.02) 46890019667201 101959 4527 - KIMBERLY A STAHL 2019-00000827 Reimburse Mileage to Paid by Check # 04/30/2019 04/30/2019 04/30/2019 04/30/2019 (42.92) Circuit Meeting w/Judge 101960 Account 2002 - Due To Totals Invoice Transactions 5 ($923.19) Fund 554 - Circuit Clerk Ops & Admin Totals Invoice Transactions 5 ($923.19) Fund 555 - County Automation -Circuit Clerk Account 2002 - Due To 2482 - GOODIN ASSOCIATES, LTD. 29884 CMSI Statewide Paid by Check # 04/30/2019 04/30/2019 04/30/2019 04/30/2019 (4,420.00) Integration plug-in 101958 Account 2002 - Due To Totals Invoice Transactions 1 ($4,420.00) Fund 555 - County Automation -Circuit Clerk Totals Invoice Transactions 1 ($4,420.00) Fund 570 - Probation Services Account 2002 - Due To 3651 - BRIGETTE A. BECKMAN 2019-00000727 Mileage March Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (11.60) 101819 4896 - JANE BIDDLE 2019-00000725 Mileage March Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (53.36) 101820 3105 - CONSERV FS INC. 2019-00000730 Conserv Probation March Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (192.82) 101821 1899 - JO DAVIESS COUNTY PROBATION Ogle Conference Roemer, Peterson, Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (350.00) DEPARTMENT Beckman, Chapman, 101822 1573 - REDWOOD TOXICOLOGY LABORATORY, 680460 Drug Testing Supplies Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (2,708.22) INC. 101823 4621 - SATELLITE TRACKING OF PEOPLE LLC 59074 GPS Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (157.50) 101824 1639 - SINNISSIPPI CENTERS INC. MH First Aid Mental Health First Aid Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (50.00) Registration Davilo 101825 5074 - SOLUTION SPECIALTIES, INC. 18713375611008 Software Support Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (203.49) 8 101826 5343 - STACY NOBLE 2019-00000728 Mileage March Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (34.80) 101827 1667 - JEFFREY B. SUNDBERG, LCSW 2019-00000726 Sex Offender Counseling Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (85.00) 101828 5259 - AMANDA TROYE 2019-00000729 Mileage March Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (83.52) 101829

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 12 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

5002 - VISA 0452 - March March Probation Visa Paid by Check # 04/04/2019 04/04/2019 04/11/2019 04/11/2019 (570.84) 101830 Account 2002 - Due To Totals Invoice Transactions 12 ($4,501.15) Fund 570 - Probation Services Totals Invoice Transactions 12 ($4,501.15) Fund 595 - Juvenile Diversion Account 2002 - Due To 4181 - PAC-VAN, INC. 11394761 Reporting Center Rent Paid by Check # 04/09/2019 04/09/2019 04/11/2019 04/11/2019 (690.00) 101818 Account 2002 - Due To Totals Invoice Transactions 1 ($690.00) Fund 595 - Juvenile Diversion Totals Invoice Transactions 1 ($690.00) Fund 632 - Sex Offender Registration Account 2002 - Due To 4645 - ILLINOIS ATTORNEY GENERAL 2019-00000661 30% OF RECEIVED FEES Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (345.00) 101781 3192 - ILLINOIS STATE POLICE 2019-00000662 30% OF RECEIVED FEES Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (345.00) 101782 2319 - OFFICE OF THE ILLINOIS STATE 2019-00000663 5% OF RECEIVED FEES Paid by Check # 04/01/2019 04/01/2019 04/01/2019 04/01/2019 (57.50) TREASURER 101783 1572 - RAY O'HERRON COMPANY INC 1915584-IN Customer # 00-61061SH Paid by Check # 04/23/2019 04/23/2019 04/25/2019 04/25/2019 (261.56) 101920 Account 2002 - Due To Totals Invoice Transactions 4 ($1,009.06) Fund 632 - Sex Offender Registration Totals Invoice Transactions 4 ($1,009.06) Fund 634 - Administrative Tow Fund Account 2002 - Due To 5340 - EASTLAND MOTOR SPORTS INC. 04/2019 2019 Can Am Defender Paid by Check # 04/22/2019 04/22/2019 04/25/2019 04/25/2019 (25,150.96) Max / KK001028 101916 3782 - LEGACY PRINTS 308065 Graphics for 14 Paid by Check # 04/22/2019 04/22/2019 04/25/2019 04/25/2019 (60.00) 101917 3782 - LEGACY PRINTS 308094 OCS Vehicle Maintenance Paid by Check # 04/22/2019 04/22/2019 04/25/2019 04/25/2019 (140.00) 101917 2971 - MOORE TIRES, INC. V06275 OCS Vehicle Maintenance Paid by Check # 04/22/2019 04/22/2019 04/25/2019 04/25/2019 (579.40) 101918 4227 - RADAR MAN INC 4172 OCS Vehicle Maintenance Paid by Check # 04/22/2019 04/22/2019 04/25/2019 04/25/2019 (1,346.00) 101919 4227 - RADAR MAN INC 4159 OCS Vehicle Maintenance Paid by Check # 04/22/2019 04/22/2019 04/25/2019 04/25/2019 (1,620.00) 101919 Account 2002 - Due To Totals Invoice Transactions 6 ($28,896.36) Fund 634 - Administrative Tow Fund Totals Invoice Transactions 6 ($28,896.36) Fund 640 - 911 Emergency Account 2002 - Due To 2980 - CARD MEMBER SERVICE (ELAN March 2019 March Credit Card Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (6,156.04) FINANCIAL) Statement 101809

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 13 of 14 Fund Payments G/L Date Range 04/01/19 - 04/30/19

Vendor Invoice No. Invoice Description Status Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount

3388 - COMPUTER INFORMATION SYSTEMS, DTAVAILSE-R Maintenance Contract for Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (1,387.86) INC. Double-Take 101810 5046 - DE LAGE LANDEN FINANCIAL 63048349 - ETSB Printers/Fax Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (81.90) SERVICES, INC. 101811 1941 - FRONTIER 3/22/19 911 Emergency Acct: 815- Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (210.00) 195-0237-022017-5 101812 1948 - NELSON SYSTEMS INCORPORATED P101147 Maintenance Contract Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (10,497.51) 101813 2388 - POSITIVE PROMOTIONS, INC. 06250872 Logo Set up Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (60.00) 101814 4465 - CORY TVEIT 2019-00000753 April 2019 - ETSB Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (499.60) Expense Reimbursement 101815 1265 - VERIZON 9826417131 Acct# 580295355-00001 Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (246.69) 101816 4770 - VOIANCE LANGUAGE SERVICES, LLC. 904966 Translation Services Paid by Check # 04/11/2019 04/11/2019 04/11/2019 04/11/2019 (70.56) 101817 Account 2002 - Due To Totals Invoice Transactions 9 ($19,210.16) Fund 640 - 911 Emergency Totals Invoice Transactions 9 ($19,210.16) Fund 725 - Coroner's Fee Fund Account 2002 - Due To 1222 - ECOWATER SYSTEMS Service3/24-5/18 Coroner's Office Water Paid by Check # 04/09/2019 04/09/2019 04/10/2019 04/10/2019 (42.95) Acct 208629 101807 1246 - FISCHER'S 0716039-001 Pastel 3x3 Note Pads Paid by Check # 04/09/2019 04/09/2019 04/10/2019 04/10/2019 (7.55) 101808 1246 - FISCHER'S 0716038-001 8x10.5 Paper, Filler Paid by Check # 04/09/2019 04/09/2019 04/10/2019 04/10/2019 (3.82) 101808 Account 2002 - Due To Totals Invoice Transactions 3 ($54.32) Fund 725 - Coroner's Fee Fund Totals Invoice Transactions 3 ($54.32) Grand Totals Invoice Transactions 247 ($868,498.73)

Run by Linda Beck on 05/08/2019 02:03:52 PM Page 14 of 14 Accounts Payable by G/L Distribution Report G/L Date Range 04/04/19 - 05/08/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4210 - Disposal Service 1140 - CITY OF OREGON OREHWY1904 CH Fund - disposal Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 69.98 service # 101934 Account 4210 - Disposal Service Totals Invoice Transactions 1 $69.98 Account 4212 - Electricity 4717 - CONSTELLATION ENERGY SERVICE CONHWY1906 CH Fund - monthly Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 672.59 - NATURAL GAS, LLC usage # 102016 Account 4212 - Electricity Totals Invoice Transactions 1 $672.59 Account 4214 - Gas (Heating) 1898 - NICOR NICHWY1904 CH Fund - monthly Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 645.51 usage # 101946 Account 4214 - Gas (Heating) Totals Invoice Transactions 1 $645.51 Account 4216.10 - Telephone Primary Location 1941 - FRONTIER FROHWY1904 CH Fund - monthly Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 151.00 usage # 101937 1265 - VERIZON 9827653921 CH Fund - monthly Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 249.81 usage # 101954 Account 4216.10 - Telephone Primary Location Totals Invoice Transactions 2 $400.81 Account 4316.10 - Engineering Services Project - Section # 4851 - CHASTAIN & ASSOCIATES LLC 0000006 CH Fund - 17-00319-00 Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 2,578.14 -CG engr services # 101933 Account 4316.10 - Engineering Services Project - Section # Totals Invoice Transactions 1 $2,578.14 Account 4412 - Official Publications 1502 - OGLE COUNTY LIFE 454805 CH Fund - legal notices Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 34.97 # 101853 1502 - OGLE COUNTY LIFE 454806 CH Fund - legal notices Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 34.97 # 101853 1502 - OGLE COUNTY LIFE 454816 CH Fund - legal notices Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 49.95 # 101853 1502 - OGLE COUNTY LIFE 454817 CH Fund - legal notices Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 49.95 # 101853 1502 - OGLE COUNTY LIFE 455851 CH Fund - legal notice Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 56.00 # 102026 1502 - OGLE COUNTY LIFE 456137 CH Fund - legal notice Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 56.00 # 102026 1502 - OGLE COUNTY LIFE 456240 CH Fund - legal notice Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 15.00 # 102026 Account 4412 - Official Publications Totals Invoice Transactions 7 $296.84 Account 4422 - Travel Expenses, Dues & Seminars 1846 - BUSINESS CARD 05587 CH Fund - credit for Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (.34) gas/meeting # 101932

Run by Deb Bulthaus on 05/08/2019 01:12:40 PM Page 1 of 9 Accounts Payable by G/L Distribution Report G/L Date Range 04/04/19 - 05/08/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4422 - Travel Expenses, Dues & Seminars 1846 - BUSINESS CARD 05436 CH Fund - IACE Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 33.58 meeting/gas # 101932 Account 4422 - Travel Expenses, Dues & Seminars Totals Invoice Transactions 2 $33.24 Account 4474 - Deer Expense 1876 - ROCHELLE WASTE DISPOSAL, LLC 982 CH Fund - deer Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 40.00 expense # 101858 1876 - ROCHELLE WASTE DISPOSAL, LLC 1031 CH Fund - deer Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 100.00 expense # 102029 Account 4474 - Deer Expense Totals Invoice Transactions 2 $140.00 Account 4490 - Contingencies 4440 - NORTHERN ILLINOIS DISPOSAL 18990641 CH Fund - dumpster Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 188.75 SVC service # 101852 Account 4490 - Contingencies Totals Invoice Transactions 1 $188.75 Account 4510 - Office Supplies 1565 - QUILL CORPORATION 123774972 CH Fund - office Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 112.39 supplies # 101855 5087 - CNA SURETY CNAHWY1905 CH Fund - renewal - Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 30.00 notary bond/Deb # 102014 Account 4510 - Office Supplies Totals Invoice Transactions 2 $142.39 Account 4540 - Repairs & Maint - Facilities 4606 - PEGGY S. CORCORAN 4252019 CH Fund - April Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 800.00 janitorial service # 101936 1259 - FYR-FYTER INC. 70178 CH Fund - serviced fire Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 520.95 extinguishers # 101938 1871 - HOWARD LEE & SONS INC 61804 CH Fund - fuel tank Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 995.00 annual testing # 101941 4497 - SPAHN & ROSE LUMBER CO. 27801 CH Fund - salt building Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 31.97 repair part # 101951 Account 4540 - Repairs & Maint - Facilities Totals Invoice Transactions 4 $2,347.92 Account 4545.10 - Petroleum Products - Gasoline 1924 - KELLEY WILLIAMSON COMPANY IN-209752 CH Fund - gas Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 7,166.25 # 101943 Account 4545.10 - Petroleum Products - Gasoline Totals Invoice Transactions 1 $7,166.25 Account 4545.20 - Petroleum Products - Diesel 1924 - KELLEY WILLIAMSON COMPANY IN-209753 CH Fund - diesel fuel Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 9,820.93 # 101943 Account 4545.20 - Petroleum Products - Diesel Totals Invoice Transactions 1 $9,820.93 Account 4545.99 - Petroleum Products - Other Petroleum Products 1924 - KELLEY WILLIAMSON COMPANY IN-207587 CH Fund - anti freeze & Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 1,052.37 oil dri # 101848 Account 4545.99 - Petroleum Products - Other Petroleum Products Totals Invoice Transactions 1 $1,052.37

Run by Deb Bulthaus on 05/08/2019 01:12:40 PM Page 2 of 9 Accounts Payable by G/L Distribution Report G/L Date Range 04/04/19 - 05/08/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4610.10 - Maint of Roads & Bridges Road Rock 2275 - EAGLE CREEK QUARRIES 3163 CH Fund - road rock Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 202.24 # 101844 1657 - STEVE BENESH & SONS QUARRIES 13032 CH Fund - road rock Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 84.87 # 101952 Account 4610.10 - Maint of Roads & Bridges Road Rock Totals Invoice Transactions 2 $287.11 Account 4610.70 - Maint of Roads & Bridges Crack Filler Material 4598 - RIGHT POINTE COMPANY 11165070 CH Fund - crackfiller Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 1,625.40 material # 101948 5252 - COMPLETE ASPHALT SERVICE CO. COMHWY1905 CH Fund - 19-00000-04 Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 45,000.80 -GM co. crackfilling # 102015 1515 - SNYDER PHARMACY - OREGON 00157992 CH Fund - crackfiller Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 7.18 supplies # 102031 Account 4610.70 - Maint of Roads & Bridges Crack Filler Material Totals Invoice Transactions 3 $46,633.38 Account 4610.80 - Maint of Roads & Bridges Weed Spray 3436 - THE DALTON'S 2170 CH Fund - 2019 Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 9,600.00 guardrail spraying # 102032 Account 4610.80 - Maint of Roads & Bridges Weed Spray Totals Invoice Transactions 1 $9,600.00 Account 4610.90 - Maint of Roads & Bridges JULIE 2503 - G4S SECURE INTEGRATION LLC 48891 CH Fund - julie locates Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 600.24 # 101845 2503 - G4S SECURE INTEGRATION LLC 49918 CH Fund - julie locates Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 324.10 # 101939 Account 4610.90 - Maint of Roads & Bridges JULIE Totals Invoice Transactions 2 $924.34 Account 4610.99 - Maint of Roads & Bridges Other Maint of Roads & Bridges 1434 - MENARDS 17776 CH Fund - mail box Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 240.25 supplies # 101849 Account 4610.99 - Maint of Roads & Bridges Other Maint of Roads & Bridges Totals Invoice Transactions 1 $240.25 Account 4620.10 - Repair Parts - License Vehicles 1878 - HEAVY EQUIPMENT SERVICES, INC. C111689 CH Fund - truck repairs Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 827.31 & parts #14 # 101846 1463 - NAPA AUTO PARTS 464-869700 CH Fund - truck parts - Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 249.09 stock # 101851 1463 - NAPA AUTO PARTS 464-869813 CH Fund - truck part Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 45.18 #7 & stock # 101851 1463 - NAPA AUTO PARTS 30819 CH Fund - truck parts - Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 1,650.82 stock # 101851 1463 - NAPA AUTO PARTS 464-870589 CH Fund - credit - truck Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 (112.32) parts returned # 101851 1676 - TERMINAL SUPPLY CO 21813-00 CH Fund - truck parts - Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 113.35 stock # 101860 1206 - BARBECK 17417 CH Fund - warning Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 525.59 lights for car #1 # 101930

Run by Deb Bulthaus on 05/08/2019 01:12:40 PM Page 3 of 9 Accounts Payable by G/L Distribution Report G/L Date Range 04/04/19 - 05/08/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4620.10 - Repair Parts - License Vehicles 1100 - BONNELL INDUSTRIES INC. 0186876-IN CH Fund - truck light Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 46.04 #19 # 101931 1873 - GRAINGER 9147037692 CH Fund - truck part Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 178.50 #18 & stock # 101940 4503 - SNODEPOT 394618 CH Fund - truck parts - Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 889.00 stock # 101950 4503 - SNODEPOT 394567 CH Fund - truck part Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 889.00 #12 # 101950 1878 - HEAVY EQUIPMENT SERVICES, INC. C112262 CH Fund - truck parts Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 2,129.82 & repairs #12 # 102019 1878 - HEAVY EQUIPMENT SERVICES, INC. C112370 CH Fund - truck repairs Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 350.81 & parts #14 # 102019 4842 - INTERSTATE BATTERIES OF 400442688 CH Fund - battery for Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 136.95 ROCKFORD #2 # 102021 4842 - INTERSTATE BATTERIES OF 200360134 CH Fund - credit - core Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 (15.00) ROCKFORD #2 # 102021 4188 - LAKESIDE INTERNATIONAL, LLC CM7142962P CH Fund - credit - truck Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 (631.75) parts returned #7 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7142962PX1 CH Fund - truck part Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 123.53 #7 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7143228P CH Fund - truck parts Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 4.60 #7 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7143635P CH Fund - truck parts Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 241.78 #16 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7144060P CH Fund - truck part Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 84.97 #23 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7145634PX1 CH Fund - truck parts - Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 70.24 stock # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7145634P CH Fund - truck parts - Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 70.24 #15, #8, #12 & stock # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7146258P CH Fund - truck parts Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 712.66 #15 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7146258PX1 CH Fund - truck parts Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 208.06 #16 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7146537P CH Fund - truck parts Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 37.44 #16 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7146537PX1 CH Fund - truck part Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 37.44 #16 # 102022 4188 - LAKESIDE INTERNATIONAL, LLC 7146538P CH Fund - truck parts - Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 74.88 stock # 102022 Account 4620.10 - Repair Parts - License Vehicles Totals Invoice Transactions 27 $8,938.23

Run by Deb Bulthaus on 05/08/2019 01:12:40 PM Page 4 of 9 Accounts Payable by G/L Distribution Report G/L Date Range 04/04/19 - 05/08/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4620.20 - Repair Parts - Heavy Equipment 1862 - MILLER-BRADFORD & RISBERG, P09774 CH Fund - heavy Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 12.84 INC. equipment part #39 # 101850 1862 - MILLER-BRADFORD & RISBERG, P08560 CH Fund - heavy Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 304.00 INC. equipment parts #40 # 101850 1862 - MILLER-BRADFORD & RISBERG, P08561 CH Fund - heavy Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 (54.00) INC. equipment part #40 - # 101850 returned 1463 - NAPA AUTO PARTS 464-872166 CH Fund - heavy Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 46.30 equipment part #42 # 101851 and stock 2049 - IDEAL METAL FAB., INC. 45072 CH Fund - heavy Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 413.00 equipment repairs #46 # 101942 1869 - WEST SIDE TRACTOR SALES 184829 CH Fund - heavy Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 222.84 equipment part #33 # 101955 1869 - WEST SIDE TRACTOR SALES 184828 CH Fund - roller parts Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 254.11 #36 # 101955 1869 - WEST SIDE TRACTOR SALES 185041 CH Fund - heavy Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 992.38 equipment parts #54 # 101955 4445 - BIG R 16441 CH Fund - roller part Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 92.99 #36 # 102012 4842 - INTERSTATE BATTERIES OF 100265323 CH Fund - batteries Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 452.80 ROCKFORD #23 & #122 # 102021 1515 - SNYDER PHARMACY - OREGON 00161008 CH Fund - #46 part Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 6.93 # 102031 Account 4620.20 - Repair Parts - Heavy Equipment Totals Invoice Transactions 11 $2,744.19 Account 4620.30 - Repair Parts - Tractor, Mower & Broom 1100 - BONNELL INDUSTRIES INC. 0186836-IN CH Fund - broom Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 394.35 tractor parts #112 & # 101842 #122 2450 - DEKALB IMPLEMENT COMPANY 122314 CH Fund - tractor parts Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 252.30 - stock # 101843 1463 - NAPA AUTO PARTS 464-869682 CH Fund - tractor parts Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 118.48 #122 # 101851 1463 - NAPA AUTO PARTS 464-869703 CH Fund - tractor parts Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 44.89 #118 # 101851 1463 - NAPA AUTO PARTS 464-870051 CH Fund - tractor parts Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 65.43 - stock # 101851 1463 - NAPA AUTO PARTS 464-871891 CH Fund - credit - Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 (12.41) tractor part returned # 101851 1463 - NAPA AUTO PARTS 464-871986 CH Fund - tractor parts Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 43.53 #125 # 101851 3163 - HOLLAND & SONS INC 976389 CH Fund - tractor parts Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 104.31 #118 # 102020

Run by Deb Bulthaus on 05/08/2019 01:12:40 PM Page 5 of 9 Accounts Payable by G/L Distribution Report G/L Date Range 04/04/19 - 05/08/19

Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4620.30 - Repair Parts - Tractor, Mower & Broom 3163 - HOLLAND & SONS INC 977828 CH Fund - tractor parts Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 126.76 #113 & #120 # 102020 Account 4620.30 - Repair Parts - Tractor, Mower & Broom Totals Invoice Transactions 9 $1,137.64 Account 4620.40 - Repair Parts - Radio Repairs 1206 - BARBECK 251932 CH Fund - install radio Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 270.00 #1 # 101930 1206 - BARBECK 252447 CH Fund - install radio Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 486.62 in #46 # 102011 Account 4620.40 - Repair Parts - Radio Repairs Totals Invoice Transactions 2 $756.62 Account 4620.50 - Repair Parts - Snow Plows & Cinder Spreaders 1100 - BONNELL INDUSTRIES INC. 0186670-IN CH Fund - spreader Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 264.03 parts - stock # 101842 Account 4620.50 - Repair Parts - Snow Plows & Cinder Spreaders Totals Invoice Transactions 1 $264.03 Account 4620.99 - Repair Parts - Other Repair Parts 1463 - NAPA AUTO PARTS 464-869725 CH Fund - trailer part Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 39.48 #30 # 101851 1463 - NAPA AUTO PARTS 464-869809 CH Fund - trailer part Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 104.28 #30 # 101851 1463 - NAPA AUTO PARTS 464-869881 CH Fund - trailer part Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 24.97 #28 # 101851 1515 - SNYDER PHARMACY - OREGON 00149850 CH Fund - sign trailer Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 16.99 parts #45 # 101859 1515 - SNYDER PHARMACY - OREGON 00155716 CH Fund - trailer part Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 3.96 #45 # 101859 1867 - SMITH INDUSTRIAL RUBBER & 00096262 CH Fund - conveyor Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 1,422.95 PLASTICS belts - stock # 101949 Account 4620.99 - Repair Parts - Other Repair Parts Totals Invoice Transactions 6 $1,612.63 Account 4640.10 - Sign & Striping Material - Street & Traffic Lighting 1849 - ROCHELLE MUNICIPAL UTILITIES ROCHWY1904a CH Fund - street & Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 9.02 traffic lighting # 101857 1849 - ROCHELLE MUNICIPAL UTILITIES ROCHWY1904b CH Fund - street & Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 66.49 traffic lighting # 101857 1156 - COMED COMWY1904b CH Fund - street & Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 35.76 traffic lighting # 101935 1156 - COMED COMHWY1904a CH Fund - street & Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 50.10 traffic lighting # 101935 1849 - ROCHELLE MUNICIPAL UTILITIES ROCHWY1905a CH Fund - street & Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 68.16 traffic lighting # 102028 1849 - ROCHELLE MUNICIPAL UTILITIES ROCHWY1905b CH Fund - street & Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 9.02 traffic lighting # 102028 Account 4640.10 - Sign & Striping Material - Street & Traffic Lighting Totals Invoice Transactions 6 $238.55

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4640.20 - Sign & Striping Material - Sign Material 4532 - TRAFFIC SAFETY WAREHOUSE 50906 CH Fund - road safety Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 1,035.00 supplies # 101953 2018 - HALL SIGNS, INC. 342560 CH Fund - sign Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 177.39 # 102018 1515 - SNYDER PHARMACY - OREGON 00157470 CH Fund - sign supplies Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 3.99 # 102031 Account 4640.20 - Sign & Striping Material - Sign Material Totals Invoice Transactions 3 $1,216.38 Account 4650.20 - Hardware & Shop Supplies Shop Supplies 4667 - AIRGAS USA, LLC 9086809587 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 226.62 supplies # 101841 4667 - AIRGAS USA, LLC 9960581446 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 96.81 supplies # 101841 1463 - NAPA AUTO PARTS 464-869675 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 34.98 supplies # 101851 1463 - NAPA AUTO PARTS 464-869904 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 41.99 supplies - tool # 101851 1463 - NAPA AUTO PARTS 464-870346 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 56.97 supplies # 101851 1515 - SNYDER PHARMACY - OREGON 00247655 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 18.98 supplies # 101859 1515 - SNYDER PHARMACY - OREGON 00150540 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 59.96 supplies # 101859 2027 - TRANSAM TRUCK & TRAILER 823429 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 63.75 PARTS, INC. supplies # 101861 2027 - TRANSAM TRUCK & TRAILER 825544 CH Fund - shop Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 238.64 PARTS, INC. supplies # 101861 1873 - GRAINGER 9149697840 CH Fund - shop Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 30.00 supplies # 101940 2050 - LAWSON PRODUCTS, INC. 9600081055 CH Fund - credit - shop Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (23.84) supplies # 101944 2050 - LAWSON PRODUCTS, INC. 9600081056 CH Fund - credit - shop Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (16.97) supplies # 101944 2050 - LAWSON PRODUCTS, INC. 9306644606 CH Fund - shop Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 374.35 supplies # 101944 2050 - LAWSON PRODUCTS, INC. 9306516434 CH Fund - shop Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 170.80 supplies # 101944 2050 - LAWSON PRODUCTS, INC. 9306544966 CH Fund - shop Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 262.30 supplies # 101944 2050 - LAWSON PRODUCTS, INC. 9306618610 CH Fund - shop Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 423.33 supplies # 101944 2050 - LAWSON PRODUCTS, INC. 9600081684 CH Fund - credit - shop Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 (65.03) supplies # 101944

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4650.20 - Hardware & Shop Supplies Shop Supplies 4667 - AIRGAS USA, LLC 9961317015 CH Fund - shop Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 93.80 supplies # 102010 1873 - GRAINGER 9153661195 CH Fund - shop Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 49.08 supplies # 102017 1925 - SAFETY-KLEEN SYSTEMS, INC. 79582603 CH Fund - shop Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 100.00 supplies # 102030 1515 - SNYDER PHARMACY - OREGON 00252302 CH Fund - shop Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 29.99 supplies - paint # 102031 1515 - SNYDER PHARMACY - OREGON 00151475 CH Fund - shop Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 16.96 supplies # 102031 1515 - SNYDER PHARMACY - OREGON 0015287 CH Fund - shop Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 1.74 supplies # 102031 Account 4650.20 - Hardware & Shop Supplies Shop Supplies Totals Invoice Transactions 23 $2,285.21 Account 4650.30 - Hardware & Shop Supplies Truck Tests 4550 - PREVENTATIVE MAINTENANCE 503621 CH Fund - truck test Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 67.00 SYSTEMS, INC. # 101947 4550 - PREVENTATIVE MAINTENANCE 503727 CH Fund - truck test Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 34.00 SYSTEMS, INC. # 102027 Account 4650.30 - Hardware & Shop Supplies Truck Tests Totals Invoice Transactions 2 $101.00 Account 4650.40 - Hardware & Shop Supplies Janitorial Supplies 5077 - JAY'S BIG ROLLS INC. 763596 CH Fund - janitor Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 160.55 supplies # 101847 Account 4650.40 - Hardware & Shop Supplies Janitorial Supplies Totals Invoice Transactions 1 $160.55 Account 4660.20 - Tires & Tubes - Trucks 1865 - POMP'S TIRE SERVICE, INC. 260057706 CH Fund - truck tires - Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 1,416.46 stock # 101854 Account 4660.20 - Tires & Tubes - Trucks Totals Invoice Transactions 1 $1,416.46 Account 4660.30 - Tires & Tubes - Heavy Equipment 1865 - POMP'S TIRE SERVICE, INC. 260058019 CH Fund - heavy Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 594.70 equipment spare tire # 101854 #53 Account 4660.30 - Tires & Tubes - Heavy Equipment Totals Invoice Transactions 1 $594.70 Account 4660.40 - Tires & Tubes - Tractors 2971 - MOORE TIRES, INC. V07904 CH Fund - #53 repair Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 341.82 tire tube & #125 - 2 # 102024 new tires Account 4660.40 - Tires & Tubes - Tractors Totals Invoice Transactions 1 $341.82 Account 4710 - Computer Hardware & Software 4370 - JEREMY CIESIEL JERHWY1905 CH Fund - reimburse Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 21.24 cell phone case # 102013 Account 4710 - Computer Hardware & Software Totals Invoice Transactions 1 $21.24

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Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 200 - County Highway Department 17 - Highway Account 4720 - Office Equipment 1568 - RK DIXON 2118983 CH Fund - copier Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 32.09 maintenance # 101856 agreement Account 4720 - Office Equipment Totals Invoice Transactions 1 $32.09 Account 4730.20 - Equipment - New & Used Heavy Equipment 1869 - WEST SIDE TRACTOR SALES WESHWY1904` CH Fund - 2019 JD Paid by Check 04/15/2019 04/15/2019 04/15/2019 04/17/2019 279,216.00 772G motor grader w/ # 101882 trade-in 1993 JD Account 4730.20 - Equipment - New & Used Heavy Equipment Totals Invoice Transactions 1 $279,216.00 Account 4745 - Survey Equipment & Supplies 2309 - MUNICIPAL MARKING 26140 CH Fund - marking lath Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 1,595.00 DISTRIBUTORS, INC. # 101945 Account 4745 - Survey Equipment & Supplies Totals Invoice Transactions 1 $1,595.00 Account 4748 - Engineering Equipment & Supplies 3387 - TROXLER ELECTRONIC 006406 CH Fund - engr Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 459.00 LABORATORIES, INC. equipment serviced # 101862 3387 - TROXLER ELECTRONIC 006405 CH Fund - engr Paid by Check 04/09/2019 04/09/2019 04/09/2019 04/12/2019 459.00 LABORATORIES, INC. equipment serviced # 101862 1846 - BUSINESS CARD 55432 CH Fund - engr Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 388.00 supplies # 101932 1873 - GRAINGER 9136966299 CH Fund - engr Paid by Check 04/24/2019 04/29/2019 04/29/2019 04/29/2019 238.88 equipment # 101940 1862 - MILLER-BRADFORD & RISBERG, P08939 CH Fund - marking Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 328.32 INC. paint # 102023 Account 4748 - Engineering Equipment & Supplies Totals Invoice Transactions 5 $1,873.20 Account 4780.20 - Capital - Purchase of ROW - Deed Recording Fees 3197 - OGLE COUNTY CLERK 4010733 CH Fund - filing fee for Paid by Check 05/06/2019 05/07/2019 05/07/2019 05/08/2019 18.50 deed # 102025 Account 4780.20 - Capital - Purchase of ROW - Deed Recording Fees Totals Invoice Transactions 1 $18.50 Department 17 - Highway Totals Invoice Transactions 140 $387,804.84 Fund 200 - County Highway Totals Invoice Transactions 140 $387,804.84 Grand Totals Invoice Transactions 140 $387,804.84

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OGLE COUNTY, ILLINOIS

ANNUAL FINANCIAL REPORT

For the Year Ended November 30, 2018

OGLE COUNTY, ILLINOIS TABLE OF CONTENTS

Page(s)

INTRODUCTORY SECTION

County Board Members and Elected Officials ...... i

FINANCIAL SECTION

INDEPENDENT AUDITOR’S REPORT ...... 1-3

GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS

Management’s Discussion and Analysis ...... MD&A 1-16

Basic Financial Statements

Government-Wide Financial Statements

Statement of Net Position ...... 4

Statement of Activities ...... 5

Fund Financial Statements

Governmental Funds

Balance Sheet ...... 6-7

Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position ...... 8

Statement of Revenues, Expenditures and Changes in Fund Balances ...... 9-10

Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Governmental Activities in the Statement of Activities ...... 11

Proprietary Funds

Statement of Net Position ...... 12

Statement of Revenues, Expenses and Changes in Net Position ...... 13

Statement of Cash Flows ...... 14-15

Statement of Fiduciary Net Position ...... 16

Notes to Financial Statements ...... 17-52 OGLE COUNTY, ILLINOIS TABLE OF CONTENTS (Continued)

Page(s) FINANCIAL SECTION (Continued)

GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued)

Required Supplementary Information

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Non-GAAP Budgetary Basis General Fund ...... 53 County Highway Fund ...... 54 Illinois Municipal Retirement Fund ...... 55 911 Emergency Fund ...... 56 Federal Aid Matching Fund ...... 57 Schedule of Employer Contributions Illinois Municipal Retirement Fund - County ...... 58 Illinois Municipal Retirement Fund - Elected County Officials ...... 59 Sheriff’s Law Enforcement Personnel ...... 60 Schedule of Changes in the Employer’s Net Pension Liability (Asset) and Related Ratios Illinois Municipal Retirement Fund - County ...... 61 Illinois Municipal Retirement Fund - Elected County Officials ...... 62 Sheriff’s Law Enforcement Personnel ...... 63 Schedule of Changes in the Employer’s Total OPEB Liability and Related Ratios Other Postemployment Benefit Plan ...... 64 Notes to Required Supplementary Information ...... 65 Adjustment to GAAP Basis - General Fund ...... 66 County Highway Fund ...... 67 Illinois Municipal Retirement Fund ...... 68 911 Emergency Fund ...... 69 Federal Aid Matching Fund ...... 70

COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES

MAJOR GOVERNMENTAL FUNDS

Schedule of Revenues and Transfers - By Source - Budget and Actual - Non-GAAP Budgetary Basis General Fund ...... 71-72 OGLE COUNTY, ILLINOIS TABLE OF CONTENTS (Continued)

Page(s)

FINANCIAL SECTION (Continued)

COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES (Continued)

MAJOR GOVERNMENTAL FUNDS (Continued)

Schedule of Expenditures - Budget and Actual - Non-GAAP Budgetary Basis General Fund ...... 73-82

NONMAJOR GOVERNMENTAL FUNDS

Combining Balance Sheet ...... 83-90 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ...... 91-98

PROPRIETARY FUNDS

Internal Service Accounts

Combining Schedule of Net Position ...... 99 Combining Schedule of Revenues, Expenses and Changes in Net Position ...... 100 Combining Schedule of Cash Flows ...... 101

FIDUCIARY FUNDS

Agency Funds

Combining Schedule of Changes in Assets and Liabilities ...... 102-105

SUPPLEMENTARY INFORMATION

Consolidated Year End Financial Report ...... 106-107 Property Tax Assessed Valuation, Rates, Extensions and Collections ...... 108-110 INTRODUCTORY SECTION

OGLE COUNTY, ILLINOIS

COUNTY BOARD MEMBERS AND ELECTED OFFICIALS

Fiscal Year Beginning December 1, 2018

BOARD MEMBERS

Kim Gouker, Chairman John Kenney John Finfrock, Vice Chairman Bruce McKinney Stanley Asp Todd McLester Dorothy Bowers Patricia Nordman Susie Corbitt Zachary Oltmanns Lloyd Droege Wayne Reising Dean Fox Thomas Smith Rick Fritz Greg Sparrow Donald Griffin, Jr Jamey Sulser Marcia Heuer Martin Typer Lyle Hopkins Kim Whalen Dan Janes Benjamin Youman

ELECTED OFFICIALS

Kimberly Stahl Circuit Clerk

Louis Finch IV Coroner

Laura Cook County Clerk

Brian VanVickle Sheriff

Eric Morrow State's Attorney

Linda Beck Treasurer

- i - FINANCIAL SECTION

1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400

INDEPENDENT AUDITOR’S REPORT

The Honorable Chairman Members of the County Board Ogle County Oregon, Illinois

We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Ogle County, Illinois (the County), as of and for the year ended November 30, 2018, and the related notes to financial statements, which collectively comprise the County’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the County’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

- 1 -

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of Ogle County, Illinois, as of November 30, 2018, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America.

Change in Accounting Principle

The County adopted GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, which established standards for measuring and recognizing liabilities, deferred inflows and outflows of resources and expenses; and modified certain disclosures in the notes to financial statements and the required supplementary information as discussed in Note 12 to the basic financial statements. Our opinion is not modified with respect to this matter.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and the required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County’s basic financial statements. The combining and individual fund financial statements and schedules and supplementary information are presented for purposes of additional analysis and are not a required part of the financial statements.

The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements.

- 2 -

Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements as a whole.

The introductory section and supplementary information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on this.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated May 7, 2019, on our consideration of the County’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control over financial reporting and compliance.

Naperville, Illinois May 7, 2019

- 3 - GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS

OGLE COUNTY GOVERNMENT OGLE COUNTY, ILLINOIS

MANAGEMENT’S DISCUSSION AND ANALYSIS

November 30, 2018

The County Board Members and the Treasurer of Ogle County are pleased to present to readers of the financial statements of Ogle County this narrative overview and analysis of the financial activities of Ogle County for the year ended November 30, 2018. We encourage readers to consider the information presented here in conjunction with additional information furnished in the letter of transmittal.

In accordance with generally accepted accounting principles, Ogle County presents its financial statements so as to offer two perspectives of its financial position and results of operations. The government-wide perspective presents financial information for the government as a whole, while the fund perspective involves the presentation of financial information for individual accounting entities established by the County for specific purposes. The focus of the fund statements is on major funds. Both perspectives (government-wide and major fund) address likely user questions, provide a broad basis for comparison (year-to-year or government-to-government), and enhance the County’s accountability.

Ogle County Government’s Management’s Discussion and Analysis (MD&A) is designed to (1) assist the reader in focusing on significant financial issues, (2) provide an overview of the County’s financial activity, (3) identify changes in the County’s financial position (its ability to address the subsequent year’s challenges), (4) identify any material deviations from the financial plan (the approved budget), and (5) identify individual fund issues or concerns.

I. Financial Highlights

A. Governmental Activities

The assets and deferred outflows of resources of the governmental activities of the County exceeded its liabilities and deferred inflows of resources at the close of the fiscal year by $89.9 million, resulting in a decrease of $3.88 million from the previous year. This decrease is primarily due to the new accounting guidance, GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions adopted during the year ending November 30, 2018. The implementation of this standard resulted in a decrease of net position of $3.1 million.

Of significant importance, the property tax base increased by $46.2 million or 2.9% this fiscal year, which is the fourth consecutive annual increase following several consecutive years of flat property values, an indication that property values continue their recovery towards the pre- recession peak attained in 2009.

- MD&A 1 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

B. Long-Term Debt

The County purchased a building for an EOC (Emergency Operations Center) in November 2015. It was subsequently renovated to accommodate not only the EOC, but as branch Probation and Health Department offices in Rochelle. The renovations cost $1.5 million and were completed in 2017 with a few outstanding items that were finalized in 2018. This project was paid from the accumulated balance in the Long Range Capital Improvement fund with no additional borrowing. Other updates were made to our asset inventory due to our normal operation making changes to our road, vehicle and machinery capital assets. See note 4 on page 27 for further information on capital assets.

A major project that started in fiscal year 2018 is a new jail, also known as the Judicial Center Annex. The architect and construction management have been selected for the project. The annex is estimated to cost up to $25 million. At this time, general obligation bonds (alternative revenue source) were issued at the end of December 2018 in the amount of $9,705,000 and another $10 million is expected to be issued at the end of 2019. The bonds are intended to be repaid from the Long Range Capital Improvement fund which is subsidized by the landfill host fees. Ground breaking for the annex is scheduled for April 2019 with the project to be completed at the end of 2020.

II. Overview of the Financial Statements

A. Government-Wide Financial Statements

The Government-Wide Financial Statements are designed to emulate the corporate sector in that all governmental activities are a total for the Primary Government. The focus of the Statement of Net Position is the “Unrestricted Net Position” and it is designed to be similar to bottom line results for the private sector. This statement then combines and consolidates governmental funds’ current short-term spendable financial resources with capital assets and long-term obligations using the accrual basis of accounting and economic resources measurement focus. Over time, changes in net position may serve as a useful indicator of whether or not the financial position of the County is improving.

The Statement of Activities presents information showing how the County’s net position changed during the most recent fiscal year and is focused on both the gross and net cost of various activities, which are supported by the County’s general taxes and other resources. This is intended to summarize results and simplify the user’s analysis of the cost of various government services.

The government-wide financial statements distinguish functions of the County that are principally supported by taxes and intergovernmental revenues (governmental activities). The governmental activities of the County include general government, public safety, highways and streets, health and welfare, and interest on long-term debt.

- MD&A 2 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

B. Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

1. Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near- term inflows and outflows of spendable resources, as well as balances of spendable resources available at the end of the fiscal year. Such information is useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds Balance Sheet and the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The County maintains numerous individual governmental funds. Information is presented separately in the Governmental Funds Balance Sheet and in the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund which is considered to be a major fund. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.

2. Proprietary Funds

Proprietary fund financial statements provide the same type of information as the government- wide statements, only in more detail. The County maintains one type of proprietary fund – Internal Service Funds, which is the Health Insurance Fund.

Internal service funds are an accounting device used to accumulate and allocate costs internally among the County’s various functions. Costs for medical, dental, and life insurance, as well as for liability claims are accumulated in internal service funds. The County’s internal service fund serves as governmental rather than business-type functions and have been included within governmental activities in the government-wide financial statements.

Internal service funds are combined in a single aggregate presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is presented elsewhere in this report.

- MD&A 3 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

3. Fiduciary Funds

The fund financial statements also allow the government to address its fiduciary funds. While these funds represent trust responsibilities of the County, these assets are restricted in purpose and do not represent discretionary assets of the County. Therefore, these assets are not presented as part of the government-wide statements.

C. Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found in this report beginning on page 17.

D. Other Information

In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information including information concerning the County’s progress in funding its obligations to provide benefits to its employees. Required supplementary information can be found on pages 53-70 of this report.

The combining statements referred to earlier in connection with non-major governmental funds and internal service funds are presented immediately following the major governmental fund report. Combining and individual fund statements and schedules can be found on pages 83-105 of this report.

III. Financial Analysis of the County as a Whole

Beyond presenting current year financial information in the government-wide and major individual fund formats, the County also presents comparative information from the prior year in this Management’s Discussion and Analysis. By doing so, the County believes that it is providing the best means of analyzing its financial condition and position as of November 30, 2018.

- MD&A 4 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

GOVERNMENT-WIDE STATEMENTS A. Net Position

The following table reflects the condensed Statement of Net Position:

Table 1 Statement of Net Position November 30, 2018

Primary Government/Governmental Activities 2018 2017 Assets: Current and Other 40,012,896 36,975,738 Captial Assets 74,537,047 76,623,254 Total Assets 114,549,943 113,598,992

Deferred Outflows of Resources Pension Items - IMRF/SLEP 1,980,083 5,865,157

Total Assets & Deferred Outflows of Resources 116,530,026 119,464,149

Liabilities: Long-Term Liabilities 6,815,707 11,901,829 Other Liabilities 1,316,893 657,399 Total Liabilities 8,132,600 12,559,228

Deferred inflows of Resources Pension Items - IMRF/SLEP 5,582,760 413,095 Deferred Property Taxes 12,592,580 12,662,330 Deferred - OPEB 272,152 0 Total Deferred inflows of Resources 18,447,492 13,075,425

Total Liabilities & Deferred Inflows of Resources 26,580,092 25,634,653 Net Position: Net Investment in Captial Assets 73,986,976 76,623,254 Restricted 12,915,882 11,616,842 Unrestricted 3,047,076 5,589,400 Total Net Position 89,949,934 93,829,496

The County’s net position decreased by 4.13% or $3.88 million - from $93.8 million to $89.9 million during 2018. The total decrease of $3.88 million is mainly due to the $3.1 million restatement due to a change in accounting principle related to GASB Statement No. 75.

- MD&A 5 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

For more detailed information, see the Statement of Net Position on pages 4-5 of the Comprehensive Annual Financial Report.

B. Activities

1. Change in Net Position

The following table reflects the condensed Statement of Activities:

Table 2 Change in Net Position For the Fiscal Years Ended November 30, 2018 and 2017

Governmental Activities/Total Primary Government 2018 2017 Revenues Program Revenues: Charges for Services 6,487,190 7,117,831 Operating Grants and Contributions 4,043,543 3,652,043 Capital Grants and Contributions 301,796 489,105

General Revenues: Property Taxes 12,616,155 12,395,058 Other Taxes 4,650,803 4,388,598 Other 433,912 299,879 Total Revenues 28,533,399 28,342,514

Expenses General Government 7,453,515 6,960,775 Public Safety 6,793,204 7,998,154 Judiciary and Court Related 4,294,895 4,985,790 Highway and Streets 7,919,291 7,702,482 Health and Welfare 2,852,301 2,909,621 Total Expenses 29,313,206 30,556,822

Change in Net Position (779,807) (2,214,308)

Net Position, December 1st 93,829,496 96,043,804 Change in Accounting Principle (3,099,755) - Net Position, December 1st Restated 90,729,741 96,043,804

Net Position, November 30th 89,949,934 93,829,496

- MD&A 6 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

The previous table summarizes the revenues and expenses of the County’s activities and the change in net position for the past two fiscal years.

Total revenues increased by $0.2 million from 2017 which comprised of a $0.4 million increase in Operating Grants and Contributions and a $0.6 increase in overall General Revenue. There was a decrease of $0.6 million in Charges in Services along with a reduction of $0.2 million in Capital grants and contributions. The increase of 3.6% or $0.50 million in General Revenue category was due to an increase in property taxes as well as sales and local use tax that increased from last year’s levels. The County had some revenue sources that came in less than projected. Jail boarding revenue produced $403,625 less than projected. Criminal Fines fell short of budget by $74,213. Probation salary reimbursements came in $151,658 more than budgeted due to the timing of payments from the state and the state having more in their budget for reimbursements in 2018.

Total expenses for 2018 decreased by 4.1% or $1.24 million primarily due to a $1.2 million decrease in Public Safety expenses with the implementation of the GASB Statement No. 75 for Postemployment Benefits Other Than Pensions, as well as $0.6 million decrease in Judiciary and Court related expenses due to the restructure of Focus House and the Probation Department. There was a 7.1% or $0.5 million increase in General Government expenses and $0.2 million increase in Highway and street expenses.

The change in net position for Governmental Activities for 2018 was a decrease of $3.88 million.

Additional detail on revenues and expenses including discussions on the reasons for the changes in net position follows in the next two charts and narratives.

- MD&A 7 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

2. Total County Revenues

The following chart summarizes total Ogle County revenues for 2018:

2018 REVENUES - $28,533,399

16% 23%

14%

44%

Charges for Services - $6,487,190 Operating Grants and Contributions - $4,043,543 Capital Grants and Contributions - $301,796 Property Taxes - $12,616,155 Other Taxes - $4,650,803

- MD&A 8 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

For the fiscal year ended November 30, 2018, revenues totaled $28.5 million. This is a marginal increase of $0.2 million or 0.7% from 2017.

There was a $0.6 million or 3.6% overall increase in General Revenue consisting of Property and sales tax including other revenue. There was an overall decrease of $0.4 million or 3.8% in Program revenues mainly consisting of a decrease of $0.6 million or 8.9% decrease in Charges for Services.

Operating grants and contributions increased by $.4 million due to an increase in public safety operating grants and contributions received.

Property tax collections increased $221,097 in 2018 due to the rise in the 2017 tax base or EAV of $46.2 million. Property taxes support governmental activities including employee pension fund contributions.

The other tax classification includes a number of different revenue sources such as sales tax, replacement tax, and local use tax. The County no longer receives a share of the State inheritance tax.

The major type of sales tax is the retailer’s occupation tax (ROT). This sales tax is collected by the State of Illinois. A portion of the ROT is shared by the State with the County based on the point of sale. The rate of sales tax that the County receives if the business is located outside of an incorporated area is 1.25 percent. If the business is located within an incorporated area, the percentage is 0.25 percent. State-shared sales tax revenues in 2018 totaled $1.3 million which was a $0.1 million or 9.3% increase from 2017.

Income taxes are also shared by the State but on a per-capita basis and are therefore classified as intergovernmental revenue as well. Income tax revenue decreased by approximately $0.2 million from 2017 to 2018 as the State of Illinois retained a greater portion of the revenue in 2018 to balance the State’s budget.

- MD&A 9 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

Total County Expenses

The following chart summarizes total Ogle County expenses for 2018:

2018 EXPENSES - $29,313,206

10%

25%

27%

23%

15%

General Government $7,453,515 Public Safety $6,793,204 Judiciary and Court Related $4,294,895 Highway and Streets $7,919,291 Health and Welfare $2,852,301

- MD&A 10 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

Ogle County’s expenses totaled $29.3 million in 2018 decreasing by $1.24 million or 0.41% from 2017. Highway and Streets expenses was the largest expense group for the County at 27% of total expenses as they surpassed Public Safety expenses from 2017. Public Safety expenses relate to the operations of the Sheriff’s Department, which includes Patrol, Communications, Corrections, and Court Security, as well as the Emergency Management Services, and the expenses related to the court system, which includes the Circuit Clerk, Judiciary, Court Services, State’s Attorney, and Public Defender offices.

Public Safety expenses decreased by $1.2 million or 15.1% from 2017 to 2018. This decrease in Public Safety expenses is primarily due to a significant amount of capital asset activity for the benefit of Public Safety.

General Government expenses increased by a modest $0.5 million or 7.0% from 2017 to 2018 in essence mirroring the rate of inflation for wages and benefits with a slightly higher medical inflation rate for health care costs.

Health and Welfare expenses include the Departments of Public Health, Senior Services, Veteran’s Assistance, Animal Control, Coroner’s Fee fund and the Mental Health Board in the Nonmajor Governmental funds. Solid Waste and IMRF funds are major governmental funds in the Health and Welfare expenses. Total Health and Welfare expenses for the County in 2018 were essentially flat decreasing by 1.9% or less than $60,000. Expenditure decreases in Solid Waste, Coroner’s Fee fund and Veteran’s Assistance more than offset the modest expenditure increases in Public Health, Mental Health, Animal Control, Senior Services and IMRF.

Highways and Streets expenses had a slight increase of $.2 million or 2.8% in 2018. The main factor for this increase was the normal inflationary cost increases for salaries, health insurance, and other operating costs. Additionally, depreciation expense was slightly lower in 2018 than in 2017 by almost $6,000.

IV. Financial Analysis of the County’s Funds

As of November 30, 2018 the governmental funds had a combined fund balance total of $23,932,403. There was an increase of $1,090,851 in the combined fund balance from 2017. The General Fund revenues came in less than expenditures. With shortage of revenue in 2018, a loan from Solid Waste will be generated in the amount of $375,624 to cover those expenses for the upcoming fiscal year. Also, due to the reduced reserve balances an interfund loan was made to cash flow General Fund operations until the first property tax distribution.

Nonmajor governmental funds have combined fund balances of $8,315,920 which is either restricted for various purposes ($7,339,620) or assigned for capital purposes ($976,300).

The County’s proprietary funds had combined net positions of $1.12 million as of November 30, 2018 which is $304,290 or 37.4% higher than the 2017 year-end balances. The increase in net position is due to the County having a more favorable claims year when compared to 2017.

- MD&A 11 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

The County Treasurer is an elected official charged with the responsibility and authority to handle the investments for the County. The Treasurer's investment policy aims to minimize credit and market risks while maintaining a competitive yield on the County’s portfolio. All of the County’s deposits were covered by either FDIC insurance or collateral at November 30, 2018.

Funds (Cash Accounts) that are temporarily idle during the year were invested in accordance with the investment policy. The County Treasurer utilizes a competitive bidding system with local financial institutions and Illinois Trust to assure that the highest return possible is made on funds. Ogle County earned interest income of $250,582 on all funds for the year ended November 30, 2018 compared with $102,888 in the year ended November 30, 2017. This reflects an increase of $147,694 or 143.5%. This increase in interest income is the result of a generally higher interest rate environment for all cash accounts and investments in 2018.

V. General Fund Budgetary Highlights

The following table summarizes the County’s General Fund budget for 2018 including the original budget, the final budget, and actual results:

Table 3 General Fund Budgetary Highlights December 1, 2017 through November 30, 2018

Original Final Budget Budget Actual REVENUES Taxes 8,746,400 8,746,400 8,912,743 Fines and fees 2,085,671 2,085,671 2,597,308 Intergovernmental 874,545 874,545 1,178,798 Investment income - - 8,945 Miscellaneous income 31,000 31,000 29,078

Total Revenues 11,737,616 11,737,616 12,726,872

EXPENDITURES AND TRANSFERS Current General Government 4,939,179 4,511,906 4,286,225 Public Safety 5,517,536 5,881,309 5,734,286 Judiciary and court related 3,612,292 3,675,792 3,494,496 Transfers Out 75,715 75,715 83,250 Transfers In (1,516,649) (1,516,649) (405,156)

Total Expenditures and Transfers 12,628,073 12,628,073 13,193,101

Net Change in Fund Balance $ (890,457) $ (890,457) $ (466,229)

- MD&A 12 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

General Fund revenues in 2018 were close to $1.0 million or 8.42% more than the budgeted amount. The major contributing factors to this increase are the intergovernmental categories that came in $0.3 million above the budgeted amount. The Fines and fees category includes the transfer in of the county officer’s fees in the above Actual results figure but is not in the original and final budget figures. Property and sales taxes in the taxes category came in higher by about $166,343 while miscellaneous income category underperformed by about $2,000.

General Fund expenditures and transfers in for 2018 were $0.5 million or 4.4% less than the final budgeted amounts as all departments ended the fiscal year under their final budget amounts for the year. With the revenue shortage for 2018, fiscal year 2019 will produce a loan from Solid Waste for $375,624 to the General Fund.

VI. Capital Assets

The following schedule reflects the County’s capital asset balances as of November 30, 2018:

Table 4 Capital Assets November 30, 2018

Governmental Activities/ Total Primary Activities 2018 2017

Capital Asset Classification

Land and Land Right of Way 8,232,705 8,232,705

Infrastructure 132,714,285 132,714,285

Buildings 37,653,186 36,128,769

Equipment and vehicles 11,194,799 10,695,133

Construction in Progress 1,587,488 1,148,037

Sub-Total 191,382,463 188,918,929

Less: Accumulated Depreciation (116,845,416) (112,295,675)

Total Net Assets 74,537,047 76,623,254

- MD&A 13 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

At year-end, the County’s net investment in capital assets for its governmental activities was $74.5 million dollars (net of accumulated depreciation). This represents a decrease of $2.1 million or 2.7% from the November 30, 2017 amount of $76.6 million. The decrease in governmental activities net capital assets is the result of depreciation outpacing capital additions for the fiscal year. The County Jail Expansion Project, currently in construction in progress, is expected to result in a significant increase to total net assets in the foreseeable future.

Additional information on the County’s capital assets can be found in Note 4.

VII. Long-Term Debt

The following table summarizes the County’s long-term debt as of November 30, 2018:

Table 5 Long-Term Debt November 30, 2018

Total Governmental Activities 2018 2017 Outstanding Long-Term Debt

Compensated Absences 774,204 781,527

Net Pension Liability 424,261 8,602,308

Other Postemployment Benefits 5,617,242 2,517,994

TOTAL 6,815,707 11,901,829

As of November 30, 2018, the County had a total of $6.8 million in outstanding long-term debt. Compensated absences decreased slightly by $7,323 as of the end of 2018. Net Pension Liability decreased by $8.2 million as the County’s IMRF fiduciary net pension was projected to be available to make all projected future benefit payments of current plan members. See note 9 on page 35-37. The final component of long-term debt outstanding is Other Postemployment Benefit Liability which increased by $3.1 million due to the change in accounting principal of GASB Statement No. 75 during 2018. With the implementation of this accounting principle, the County is required to retroactively record the OPEB liability and write-off any previously recorded net pension obligations.

Additional information on the County’s long-term debt can be found in Note 5.

- MD&A 14 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

VIII. Economic Factors and Next Year’s Budget Issues

Major factors that may impact the County’s finances are the economy, assessments including the Byron Generating station, landfill operations (host fees), future building projects and future business growth.

The first agreement on assessment of the Byron generating station ended with 2007 real estate taxes payable in FY 2005. Subsequently a 4-year agreement for tax years 2008-2011 was reached with Exelon. The agreement settled all past disputes and tax objections that date back to the expiration of the last agreement. That agreement has expired and the last six year’s assessment have been appealed to the Property Tax Appeal Board (PTAB). The 2012 case was heard by PTAB over two years ago but no ruling has been rendered yet. If the PTAB sets a lower value there could be significant refunds to the taxpayers which would result in stress on our finances. Conversely a ruling with a higher value could result in additional revenue. The effect would obviously be magnified if subsequent years were made part of the ruling on the 2012 appeal. Taxing bodies including Ogle County have discussed a settlement with Exelon. No agreement has been reached.

The taxable assessed valuation for the County increased by $46.2 million dollars or 2.9% from the previous year for a new total of $1,622,186,851. This fourth consecutive annual increase follows several consecutive years of flat property values, an indication that property values are finally beginning a recovery towards the pre-recession peak attained in 2009.

The 2017 property taxes that were payable in 2018 accounted for 32.5% of the General Fund revenue. The Byron station accounted for 33.67% of the total EAV, which equated to over 10% of our General Fund revenues. This highlights the importance of the Byron station to the County.

The landfill operations (host fees) collected by the County are vital for future building projects. This year the fees generated about $.2 million more than budgeted for a total of $2.7 million. With the construction of the jail in progress, this revenue will be vital to the project’s viability.

There is ongoing interest for businesses looking to locate or expand within the county, primarily in the Rochelle area. Rochelle has rail and interstate access and fiber connectivity that makes it an attractive location. As businesses locate within the County they contribute directly to our property tax base. In recent years, the fiber connectivity has expanded to various cities and villages in the county to allow future business growth.

As of this writing, the 2019 financial year is well underway. The next budget to be developed will be the 2020 budget. It will begin discussion in the mid-summer of 2019 for the fiscal year beginning December 1, 2019. The problems that were faced with the 2018 budget are anticipated to be at the forefront of the 2019 budget as well. The Board feels that the operation budget needs to adjust to have revenues exceeding expenditures. Discussions have centered on cutting expenditures and raising revenue to achieve this goal. The Board will continue to review the finances and adjust budgets to realize this objective.

Overall, the challenge of providing excellent services with the best staff, and keeping costs in line with available revenues, continues to be the goal of the County Board and the financial management of the County.

- MD&A 15 - Management’s Discussion and Analysis November 30, 2018 Ogle County, Illinois

IX. Request for Information

This financial report is designed to provide our citizens, customers, taxpayers, investors, and creditors with a general overview of the County’s finances, and to demonstrate the County’s accountability for the funds it receives. Questions concerning this report or requests for additional financial information should be directed to Ogle County Treasurer, P.O. Box 40, Oregon, Illinois 61061.

- MD&A 16 - OGLE COUNTY, ILLINOIS

STATEMENT OF NET POSITION

November 30, 2018

Primary Government Governmental Activities

ASSETS Cash and cash equivalents $ 17,498,261 Investments 6,594,827 Property tax receivable 12,592,580 Accounts receivable 2,269,434 Prepaid expenses 5,521 Net pension assets 1,052,273 Capital assets Not depreciated 9,820,193 Depreciated (net of accumulated depreciation) 64,716,854

Total assets 114,549,943

DEFERRED OUTFLOWS OF RESOURCES Pension items - IMRF - County 974,077 Pension items - IMRF - ECO 35,337 Pension items - IMRF - SLEP 970,669

Total deferred outflows of resources 1,980,083

LIABILITIES Accounts payable 1,000,833 Accrued payroll 129,467 Claims payable 186,593 Noncurrent liabilities Due within one year 968,349 Due in more than one year 5,847,358

Total liabilities 8,132,600

DEFERRED INFLOWS OF RESOURCES Pension items - IMRF - County 3,027,848 Pension items - IMRF - ECO 374,260 Pension items - IMRF - SLEP 2,180,652 Deferred inflows of resources - OPEB 272,152 Deferred revenue - property taxes 12,592,580

Total deferred inflows of resources 18,447,492

NET POSITION Net investment in capital assets 73,986,976 Restricted for Retirement 1,222,605 Public safety 3,640,597 Judiciary and court related 754,792 Highways and streets 4,285,353 Insurance 799,965 Health and welfare 1,114,841 Specific purposes 1,097,729 Unrestricted 3,047,076

TOTAL NET POSITION $ 89,949,934

See accompanying notes to financial statements. - 4 - OGLE COUNTY, ILLINOIS

STATEMENT OF ACTIVITIES

For the Year Ended November 30, 2018

Net (Expense) Revenue and Change in Net Position Primary Program Revenues Government Operating Capital Charges Grants and Grants and Governmental Expenses for Services Contributions Contributions Activities FUNCTIONS/PROGRAMS PRIMARY GOVERNMENT Governmental activities General government $ 7,453,515 $ 1,005,601 $ 38,747 $ - $ (6,409,167) Public safety 6,793,204 1,041,552 1,051,958 - (4,699,694) Judiciary and court related 4,294,895 1,261,632 829,634 - (2,203,629) Highways and streets 7,919,291 62,653 1,290,865 301,796 (6,263,977) Health and welfare 2,852,301 3,115,752 832,339 - 1,095,790

Total governmental activities 29,313,206 6,487,190 4,043,543 301,796 (18,480,677)

TOTAL PRIMARY GOVERNMENT $ 29,313,206 $ 6,487,190 $ 4,043,543 $ 301,796 (18,480,677)

General revenues Taxes Property 12,616,155 Replacement 377,349 Sales 1,328,064 Local use 674,634 Other 62,976 Shared income taxes 2,207,780 Investment income 250,582 Miscellaneous 183,030 Gain on sale of capital asset 300

Total 17,700,870

CHANGE IN NET POSITION (779,807)

NET POSITION, DECEMBER 1 93,829,496

Change in accounting principle (3,099,755)

NET POSITION, DECEMBER 1, RESTATED 90,729,741

NET POSITION, NOVEMBER 30 $ 89,949,934

See accompanying notes to financial statements. - 5 - OGLE COUNTY, ILLINOIS

BALANCE SHEET GOVERNMENTAL FUNDS

November 30, 2018

Illinois County Municipal General Highway Retirement

ASSETS

Cash and cash equivalents $ 327 $ 1,488,994 $ 2,265,028 Investments - - - Property taxes receivable 4,500,000 1,650,000 2,000,000 Accounts receivable 1,266,702 - - Prepaid items 5,521 - - Advances to other funds - - - Due from other funds 37,109 - -

TOTAL ASSETS $ 5,809,659 $ 3,138,994 $ 4,265,028

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

LIABILITIES Accounts payable $ 38,067 $ 86,237 $ 166,748 Accrued payroll 129,467 - - Advances from other funds 45,008 61,300 1,700,000 Due to other funds 36,000 - -

Total liabilities 248,542 147,537 1,866,748

DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes 4,500,000 1,650,000 2,000,000

Total deferred inflows of resources 4,500,000 1,650,000 2,000,000

FUND BALANCES Nonspendable - prepaid items 5,521 - - Restricted for retirement - - 398,280 Restricted for public safety - - - Restricted for judiciary and court related - - - Restricted for highways and streets - 1,341,457 - Restricted for insurance - - - Restricted for health and welfare - - - Restricted for specific purposes - - - Unrestricted Assigned for capital projects - - - Assigned for health and welfare - - - Unassigned 1,055,596 - -

Total fund balances 1,061,117 1,341,457 398,280

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 5,809,659 $ 3,138,994 $ 4,265,028

- 6 - Long Range Total Solid Capital 911 Federal Aid Nonmajor Governmental Waste Improvement Emergency Matching Governmental Funds

$ 571,448 $ 2,586,547 $ 1,500,850 $ 518,429 $ 7,261,298 $ 16,192,921 1,829,797 2,333,333 1,683,737 - 747,960 6,594,827 - - - 825,000 3,617,580 12,592,580 507,499 - 219,093 - 276,140 2,269,434 - - - - - 5,521 1,700,000 - - - 125,360 1,825,360 - - - - 36,000 73,109

$ 4,608,744 $ 4,919,880 $ 3,403,680 $ 1,343,429 $ 12,064,338 $ 39,553,752

$ 5,884 $ 543,636 $ - $ 48,475 $ 111,786 $ 1,000,833 - - - - - 129,467 - - - - 19,052 1,825,360 - - 37,109 - - 73,109

5,884 543,636 37,109 48,475 130,838 3,028,769

- - - 825,000 3,617,580 12,592,580

- - - - - 5,521 - - - - 824,325 1,222,605 - - 3,366,571 - 274,026 3,640,597 - - - - 754,792 754,792 - - - 469,954 2,473,942 4,285,353 - - - - 799,965 799,965 - - - - 1,114,841 1,114,841 - - - - 1,097,729 1,097,729

- 4,376,244 - - 976,300 5,352,544 4,602,860 - - - - 4,602,860 - - - - - 1,055,596

4,602,860 4,376,244 3,366,571 469,954 8,315,920 23,932,403

$ 4,608,744 $ 4,919,880 $ 3,403,680 $ 1,343,429 $ 12,064,338 $ 39,553,752

See accompnaying notes to financial statements. - 7 - OGLE COUNTY, ILLINOIS

RECONCILIATION OF FUND BALANCES OF GOVERNMENTAL FUNDS TO THE GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF NET POSITION

November 30, 2018

FUND BALANCES OF GOVERNMENTAL FUNDS $ 23,932,403

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds 74,537,047

Differences between expected and actual experiences, assumption changes, contributions after the measurement date and net difference between projected and actual earnings for the IMRF - County are recognized as deferred outflows and inflows of resources on the statement of net position (2,053,771)

Differences between expected and actual experiences, assumption changes, contributions after the measurement date and net difference between projected and actual earnings for the IMRF - ECO are recognized as deferred outflows and inflows of resources on the statement of net position (338,923)

Differences between expected and actual experiences, assumption changes, contributions after the measurement date and net difference between projected and actual earnings for the IMRF - SLEP plan are recognized as deferred outflows and inflows of resources on the statement of net position (1,209,983)

Differences between expected and actual experiences, assumption changes, contributions after the measurement date and net difference between projected and actual earnings for the OPEB plan are recognized as deferred outflows and inflows of resources on the statement of net position (272,152)

Net pension assets are not financial resources and are not reported in governmental funds Net pension asset - IMRF - SLEP 907,414 Net pension asset - IMRF - ECO 144,859

Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the governmental funds Compensated absences payable (774,204) Total OPEB liability (5,617,242) Net pension liability - IMRF - County (424,261)

The net position of the internal service funds are included in the governmental activities in the statement of net position 1,118,747

NET POSITION OF GOVERNMENTAL ACTIVITIES $ 89,949,934

See accompanying notes to financial statements. - 8 - OGLE COUNTY, ILLINOIS

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS

For the Year Ended November 30, 2018

Illinois County Municipal General Highway Retirement

REVENUES Taxes $ 8,983,509 $ 1,620,343 $ 2,222,462 Fines and fees 2,550,920 - - Intergovernmental 1,156,121 305,866 - Charges for services - - - Investment income 8,945 11,658 14,972 Miscellaneous 24,078 - -

Total revenues 12,723,573 1,937,867 2,237,434

EXPENDITURES Current General government 4,297,137 - 184,072 Public safety 5,776,191 - 628,690 Judiciary and court related 3,489,958 - 386,551 Highways and streets - 1,840,143 143,343 Health and welfare - - 103,206 Capital outlay - 149,232 -

Total expenditures 13,563,286 1,989,375 1,445,862

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (839,713) (51,508) 791,572

OTHER FINANCING SOURCES (USES) Transfers in 405,156 - 1,853 Transfers (out) (83,250) - - Proceeds from the sale of capital assets - 300 -

Total other financing sources (uses) 321,906 300 1,853

NET CHANGE IN FUND BALANCES (517,807) (51,208) 793,425

FUND BALANCES (DEFICIT), DECEMBER 1 1,578,924 1,392,665 (395,145)

FUND BALANCES, NOVEMBER 30 $ 1,061,117 $ 1,341,457 $ 398,280

- 9 - Long Range Total Solid Capital 911 Federal Aid Nonmajor Governmental Waste Improvement Emergency Matching Governmental Funds

$ - $ - $ - $ 810,172 $ 4,451,195 $ 18,087,681 2,671,941 - - - 433,431 5,656,292 55,288 - 881,249 - 1,091,327 3,489,851 - - - - 865,663 865,663 30,162 61,343 46,735 2,860 73,907 250,582 101 8,687 19,614 - 130,550 183,030

2,757,492 70,030 947,598 813,032 7,046,073 28,533,099

- 1,529,074 - - 1,139,912 7,150,195 - - 395,241 - 532,539 7,332,661 - - - - 433,636 4,310,145 - - - 71,215 1,323,939 3,378,640 404,635 - - - 2,306,585 2,814,426 - 768,780 459,752 617,347 461,370 2,456,481

404,635 2,297,854 854,993 688,562 6,197,981 27,442,548

2,352,857 (2,227,824) 92,605 124,470 848,092 1,090,551

- 2,376,973 - - 107,003 2,890,985 (2,376,973) (182,442) - - (248,320) (2,890,985) - - - - - 300

(2,376,973) 2,194,531 - - (141,317) 300

(24,116) (33,293) 92,605 124,470 706,775 1,090,851

4,626,976 4,409,537 3,273,966 345,484 7,609,145 22,841,552

$ 4,602,860 $ 4,376,244 $ 3,366,571 $ 469,954 $ 8,315,920 $ 23,932,403

See accompanying notes to financial statements. - 10 - OGLE COUNTY, ILLINOIS

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES TO THE GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF ACTIVITIES

For the Year Ended November 30, 2018

NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $ 1,090,851

Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as expenditures; however, they are capitalized and depreciated in the statement of activities 2,557,825

Some expenses associated with capital assets do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds Depreciation (4,644,032)

Some expenses associated with long-term obligations do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds Change in compensated absences 7,323 Change in the total OPEB liability 507

The change in the IMRF - County net pension liability and deferred inflows/outflows of resources is not a source or use of a financial resource 52,579

The change in the IMRF - ECO net pension liability and deferred outflows of resources is not a source or use of a financial resource 56,958

The change in the IMRF - SLEP plan net pension liability and deferred inflows/outflows of resources is not a source or use of a financial resource 66,044

The change in the total OPEB deferred inflows of resources is not a source or use of a financial resource (272,152)

The change in net position of certain activities of internal service funds is reported with governmental activities 304,290

CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $ (779,807)

See accompanying notes to financial statements. - 11 - OGLE COUNTY, ILLINOIS

STATEMENT OF NET POSITION PROPRIETARY FUNDS

November 30, 2018

Governmental Activities Internal Service Funds

CURRENT ASSETS Cash and cash equivalents $ 1,305,340

Total current assets 1,305,340

CURRENT LIABILITIES Claims payable 186,593

Total current liabilities 186,593

NET POSITION Unrestricted 1,118,747

TOTAL NET POSITION $ 1,118,747

See accompanying notes to financial statements. - 12 - OGLE COUNTY, ILLINOIS

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION PROPRIETARY FUNDS

For the Year Ended November 30, 2018

Governmental Activities Internal Service Funds

OPERATING REVENUES Charges for services Employee contributions $ 764,900 Employer contributions 2,135,970 Retirees and other contributions 473,575

Total operating revenues 3,374,445

OPERATING EXPENSES Operations 3,100,986

OPERATING INCOME 273,459

NON-OPERATING REVENUES (EXPENSES) Investment income 513 Other income 30,318

Total non-operating revenues (expenses) 30,831

CHANGE IN NET POSITION 304,290

NET POSITION, DECEMBER 1 814,457

NET POSITION, NOVEMBER 30 $ 1,118,747

See accompanying notes to financial statements. - 13 - OGLE COUNTY, ILLINOIS

STATEMENT OF CASH FLOWS PROPRIETARY FUNDS

For the Year Ended November 30, 2018

Governmental Activities Internal Service Funds

CASH FLOWS FROM OPERATING ACTIVITIES Receipts from interfund service transactions $ 2,135,970 Receipts from plan participants 1,238,475 Payments to suppliers (3,129,741) Payments to employees (21,808)

Net cash from operating activities 222,896

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Other income 30,318

Net cash from noncapital financing activities 30,318

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES None -

Net cash from capital and related financing activities -

CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of investments - Interest received 513

Net cash from investing activities 513

NET DECREASE IN CASH AND CASH EQUIVALENTS 253,727

CASH AND CASH EQUIVALENTS, DECEMBER 1 1,051,613

CASH AND CASH EQUIVALENTS, NOVEMBER 30 $ 1,305,340

(This statement is continued on the following page.) - 14 - OGLE COUNTY, ILLINOIS

STATEMENT OF CASH FLOWS (Continued) PROPRIETARY FUNDS

For the Year Ended November 30, 2018

Governmental Activities Internal Service Funds

RECONCILIATION OF OPERATING INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income $ 273,459 Adjustments to reconcile operating income to net cash from operating activities Effects of changes in operating assets and liabilities Claims payable (50,563)

NET CASH FROM OPERATING ACTIVITIES $ 222,896

See accompanying notes to financial statements. - 15 - OGLE COUNTY, ILLINOIS

STATEMENT OF FIDUCIARY NET POSITION

November 30, 2018

Agency Funds

ASSETS Cash and cash equivalents $ 1,470,764 Accounts receivable 129,965 Investments 500,000

TOTAL ASSETS $ 2,100,729

LIABILITIES Due to others $ 2,100,729

TOTAL LIABILITIES $ 2,100,729

See accompanying notes to financial statements. - 16 -

OGLE COUNTY, ILLINOIS

NOTES TO FINANCIAL STATEMENTS

November 30, 2018

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of Ogle County, Illinois (the County), have been prepared in conformity with accounting principles generally accepted in the United States of America, as applied to governmental units (hereinafter referred to as generally accepted accounting principles (GAAP)). The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The following is a summary of the more significant accounting policies.

a. Reporting Entity

The County was incorporated under the laws of the State of Illinois in 1836. The County operates under a Chairman/Board form of government and provides services to the public such as public safety and judicial system, health and social services, road construction and maintenance, planning and zoning and general administrative services. The reporting entity for the County consists of Ogle County.

The primary government is financially accountable if it appoints a voting majority of the organization’s governing body and it is able to impose its will on that organization or there is potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. The primary government may also be financially accountable if an organization is fiscally dependent on the primary government regardless of whether the organization has a separately elected governing board if the primary government must approve the organization’s budget, tax levies, rates and charges, or issuance of bonded debt and there is a financial benefit or burden to the County.

Blended component units, although legally separate entities, are, in substance, part of the government’s operations and are reported with similar funds of the primary government. Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. The County presents the 911 Emergency Fund as a blended component unit. The County has no discretely presented component units.

b. Fund Accounting

The accounts of the County are organized and operated on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance related legal and contractual provisions. The minimum number of funds are maintained consistent with legal and managerial requirements.

- 17 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

b. Fund Accounting (Continued)

Funds are classified into the following categories: governmental, proprietary and fiduciary.

Governmental funds are used to account for all or most of the County’s general activities, including the collection and disbursement of revenue sources that are legally restricted or committed for specific purposes (special revenue funds), the funds that are restricted, committed or assigned to the acquisition of capital assets or construction of major capital projects not financed by another fund (capital projects funds), the servicing of bonded general long-term debt using funds restricted, committed or assigned for debt service (debt service fund) and the management of funds held in trust that can be used for governmental services (permanent fund). The General Fund is used to account for all activities of the general government not accounted for in some other fund.

Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily within the County (internal service funds). The County has no enterprise funds.

Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments. The County’s fiduciary funds consist of agency funds which are used to account for assets that the County holds on behalf of others as their agent.

c. Government-Wide and Fund Financial Statements

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the County. The effect of material interfund activity has been eliminated from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The County has no business-type activities.

The statement of activities demonstrates the degree to which the direct expenses of a given function, segment or program are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues

- 18 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

c. Government-Wide and Fund Financial Statements (Continued)

Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported in separate columns in the fund financial statements.

The County reports the following major governmental funds:

The General Fund is the general operating fund of the County. It is used to account for all the financial resources except those accounted for in another fund.

The County Highway Fund, a special revenue fund, accounts for tax monies and reimbursements restricted for county highway maintenance and construction.

The Illinois Municipal Retirement Fund (IMRF), a special revenue fund, accounts for tax monies and reimbursements for the funding of the County’s retirement system.

The Solid Waste Fund, a capital projects fund, accounts for the collection of transfer host fees from a local landfill.

The Long Range Capital Improvement Fund, a capital projects fund, accounts for the long range capital projects of the County.

The 911 Emergency Fund, a special revenue fund, accounts for the intergovernmental cooperation association organized to provide enhanced 9-1-1 System communications for local governments within Ogle County. The County has elected to report this fund as a major fund.

The Federal Aid Matching Fund, a special revenue fund, accounts for grants and other designated funds received for the maintenance and constructions of highways, roads and bridges. The County has elected to report this fund as a major fund.

The County reports the following internal service fund:

The Medical Insurance Fund is used to account for revenues and expenses related to the County’s employee health plan.

The County reports a variety of agency funds as fiduciary funds to account for assets held by county officials on behalf of others.

- 19 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

d. Measurement Focus, Basis of Accounting and Basis of Presentation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary and fiduciary fund financial statements (agency funds, have no measurement focus). Revenues are recorded when earned and expenses are recorded when a liability is incurred. Property taxes are recognized as revenues in the year for which they are levied (i.e., intended to finance). Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Operating revenues and expenses are directly attributable to the operation of the proprietary funds. Non-operating revenue/expenses are incidental to the operations of these funds.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The County recognizes property taxes when they become both measurable and available in the year intended to finance. A 60-day availability period is used for revenue recognition for most other governmental fund revenues except for sales taxes which is 90 days. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt is recorded as fund liabilities when due.

Those revenues susceptible to accrual are property taxes, franchise taxes, licenses, interest revenue and charges for services. Sales and motor fuel taxes, collected and held by the state at year end on behalf of the County are also recognized as revenue. Fines and permit revenues are not susceptible to accrual because generally they are not measurable until received in cash.

In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used as guidelines. Monies that are virtually unrestricted as to purpose of expenditure, which are usually revocable only for failure to comply with prescribed compliance requirements, are reflected as revenues at the time of receipt or earlier if the susceptible to accrual criteria are met.

The County reports unearned revenue and unavailable/deferred revenue on its financial statements. Unavailable/deferred revenues arise when a potential revenue does not meet both the measurable and available or earned criteria for recognition in the current period. Unearned revenues also arise when resources are received by the County before it has a legal claim to them, as when grant monies are received prior to the incurrence

- 20 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

d. Measurement Focus, Basis of Accounting and Basis of Presentation (Continued)

of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the County has a legal claim to the resources, the liability and deferred inflows of resources for unearned and unavailable/deferred revenue are removed from the financial statements and revenue is recognized.

e. Cash and Investments

Cash and Cash Equivalents

For purposes of the statement of cash flows, the County’s proprietary funds consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.

Investments

Investments with a maturity of less than one year when purchased, non-negotiable certificates of deposit and other nonparticipating investments are stated at cost or amortized cost. Investments with a maturity greater than one year when purchased and all investments are stated at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

f. Interfund Receivables/Payables

During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. These receivables and payables are classified as “due to/from other funds.” Short-term interfund loans, if any, are also classified as “due to/from other funds.” Long-term interfund loans, if any, are classified as “advances to/from other funds.”

g. Prepaid Items/Expenses

Payments made to vendors for services that will benefit periods beyond the date of this report are recorded as prepaid items/expenses using the consumption method.

h. Inventories

Inventories (revenue stamps), if any, are valued at cost, which approximates market using the consumption method.

- 21 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

i. Capital Assets

Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, right of ways, bridges and storm sewer) are reported in the governmental activities columns in the government-wide financial statements. Capital assets are as defined by the County as individual assets with an initial, individual cost of more than listed in the following table and an estimated useful life in excess of one year.

Capitalization Asset Class Threshold

Computer equipment $ 30,000 Buildings, improvements and infrastructure 50,000 Equipment and vehicles 10,000

Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Capital assets are depreciated using the straight-line method over the following estimated useful lives:

Assets Years

Buildings and improvements 40-50 Infrastructure 40-50 Equipment and vehicles 5-20

j. Compensated Absences

Regular full-time and regular part-time employees earn vacation time according to their years of service. Vacation time cannot be accumulated and must be used in the year it was granted based on the employee’s anniversary date. The County does not pay employees if vacation time is not taken during the year. Compensatory time is allowed for certain employees and can be carried over past year end to certain limits. As of November 30, 2018, employees have earned vacation days and compensatory time that would be paid upon the employee’s retirement and do not lapse until their anniversary date. Earned sick days can accumulate to a maximum of 240 days for retirement credit but employees are not paid for unused accumulated sick time. Therefore, in accordance with the provisions of GASB Statement No. 16, no liability is recorded for nonvesting accumulating rights to receive sick pay benefits.

- 22 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued))

j. Compensated Absences (Continued)

Vested or accumulated vacation/compensatory time attributable to employees who were no longer employed as of November 30, 2018 but have yet to be paid out is expected to be liquidated with expendable available financial resources is reported as an expenditure and a fund liability of the governmental fund that will pay it in the fund financial statements. Vested or accumulated vacation/compensatory time is recorded as an expense and liability of the governmental activities at the government-wide level as the benefits accrue to employees.

k. Long-Term Obligations

In the government-wide financial statements and the proprietary funds in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities or proprietary fund financial statements. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are expensed in the year of issuance.

In the fund financial statements, governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures.

l. Fund Balances/Net Position

In the fund financial statements, governmental funds report nonspendable fund balance for amounts that are either not spendable in form or legally or contractually required to be maintained intact. Restrictions of fund balance are reported for amounts constrained by legal restrictions from outside parties for use for a specific purpose or externally imposed by outside entities or internally restricted via enabling legislation. Committed fund balance is constrained by formal actions of the County Board of Trustees, which is considered the County’s highest level of decision-making authority. Formal actions include ordinances approved by the Board of Trustees. Assigned fund balance represents amounts constrained by the County’s intent to use them for a specific purpose. The authority to assign fund balance has been delegated to the Finance Committee. Any residual fund balance in the General Fund and deficit balances in other funds are reported as unassigned.

- 23 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

l. Fund Balances/Net Position (Continued)

The County’s flow of funds assumption prescribes that the funds with the highest level of constraint are expended first. If restricted or unrestricted funds are available for spending, the restricted funds are spent first. Additionally, if different levels of unrestricted funds are available for spending the County considers committed funds to be expended first followed by assigned and then unassigned funds. The County’s Reserve Fund Balance Policy states that the County should strive to maintain a minimum fund balance in the General Fund of 25% of the General Fund budgeted expenditures.

In the government-wide financial statements, restricted net positions are legally restricted by outside parties for a specific purpose. Net investment in capital assets, represents the book value of capital assets less any long-term debt principal outstanding issued to construct capital assets.

m. Interfund Transactions

Interfund services provided and used are accounted for as revenues, expenditures or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other interfund transactions, except interfund services provided and used and reimbursements, are reported as transfers.

n. Accounting Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

o. Deferred Outflows/Inflows of Resources

In addition to assets, the statement of net position/balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of net position/balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

- 24 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

2. DEPOSITS AND INVESTMENTS

The County categorizes the fair value measurements within the fair value hierarchy established by GAAP. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. The County held no investments at November 30, 2018.

The County maintains a cash and investment pool that is available for use by all funds. Each fund’s portion of this pool is displayed on the financial statements as “cash and cash equivalents.” In addition, investments are separately held by several of the County’s funds.

Investment of the County funds, by statute, is vested with the County Treasurer. The County Treasurer’s investment policy guides the investments of the County. The investment policy permits the County to make deposits/investments in any investments set forth by Illinois Compiled Statutes (ILCS). These investments include debt securities guaranteed by the United States of America, interest accounts and certificates of a bank (also savings and loans if fully FDIC insured, and credit unions if main office is located in Illinois), certain commercial paper, municipal bonds, certain obligations of the Federal National Mortgage Association, certain money market mutual funds, certain repurchase agreements and Illinois Funds (a money market fund created by the State Legislature under the control of the State Treasurer that maintains a $1 share value).

It is the policy of the County to invest its funds in a manner which will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the County and conforming to all state and local statutes governing the investment of public funds, using the “prudent person” standard for managing the overall portfolio. The primary objectives of the policy are safety of principal, diversity, liquidity, yield, public confidence and positive community involvement.

a. Deposits with Financial Institutions

Custodial credit risk for deposits with financial institutions is the risk that in the event of bank failure, the County’s deposits may not be returned to it. The County’s investment policy states that it is the discretion of the County Treasurer to determine whether pledging of collateral is required. At all times, deposits in excess of 35% of the capital and surplus of a financial institution is required to be collateralized. When collateral is required the policy requires pledging of collateral with a fair value of 110% for all bank balances in excess of federal depository insurance with the collateral held by a third party acting as the agent of the Country. One of the County’s banks pledges collateral to a single institution collateral pool whereby collateral is pooled in one account at a separate bank acting for all public entity deposits in that bank. The carrying value of deposits with this financial institution was $519,659 at November 30, 2018. None of the County’s deposits are uninsured or uncollateralized at November 30, 2018.

- 25 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

2. DEPOSITS AND INVESTMENTS (Continued)

b. Investments

In accordance with its investment policy, the County limits its exposure to interest rate risk by structuring the portfolio to provide liquidity for operating funds and maximizing yields for funds not needed within a short-term (annual) period. The investment policy does not limit the maximum maturity length of investments. The investment policy also requires all investments and deposits be placed in interest bearing accounts and that all financial institutions provide a monthly analysis that would shown any excess funds that could be invested in longer term higher yield investments.

Credit risk is the risk that the issuer of a debt security will not pay its par value upon maturity.

The County’s investment policy does not address credit risk.

Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to the investment, the County will not be able to recover the value of its investments that are in possession of an outside party. The County’s investment policy does not address custodial credit risk.

Concentration of credit risk - the County’s investment requires diversification to the extent that no single financial institution would hold greater than 65% of the investments of the County.

3. RECEIVABLES - PROPERTY TAXES

Property taxes for 2017 attached as an enforceable lien on January 1, 2017, on property values assessed as of the same date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills were prepared by the County and issued on or about May 1, 2018 and were payable in two installments on or about June 1, 2018 and September 1, 2018. The County collects such taxes and remits them periodically. The allowance for uncollectible taxes has been stated at 1% of the tax levy to reflect actual collection experience.

The County has elected, under governmental accounting standards, to match its property tax revenues to the fiscal year that the tax levy is intended to finance. Therefore, the entire 2018 tax levy (adopted in November 2018) has been recorded as receivable and unavailable/deferred revenue on the financial statements.

- 26 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

4. CAPITAL ASSETS

Capital asset activity for the year ended November 30, 2018 was as follows:

Balances Balances December 1 Increases Decreases November 30

GOVERNMENTAL ACTIVITIES Capital assets not being depreciated Land $ 1,349,145 $ - $ - $ 1,349,145 Construction in progress 1,148,037 1,724,092 1,284,641 1,587,488 Right of way 6,883,560 - - 6,883,560 Total capital assets not being depreciated 9,380,742 1,724,092 1,284,641 9,820,193

Capital assets being depreciated Roads 121,881,061 - - 121,881,061 Bridges 10,833,224 - - 10,833,224 Buildings and improvements 36,128,769 1,524,417 - 37,653,186 Equipment and vehicles 10,695,133 593,957 94,291 11,194,799 Total capital assets being depreciated 179,538,187 2,118,374 94,291 181,562,270

Less accumulated depreciation for Roads 90,786,391 3,047,027 - 93,833,418 Bridges 5,046,458 209,484 - 5,255,942 Buildings and improvements 8,655,792 739,958 - 9,395,750 Equipment and vehicles 7,807,034 647,563 94,291 8,360,306 Total accumulated depreciation 112,295,675 4,644,032 94,291 116,845,416

Total capital assets being depreciated, net 67,242,512 (2,525,658) - 64,716,854

GOVERNMENTAL ACTIVITIES CAPITAL ASSETS, NET $ 76,623,254 $ (801,566) $ 1,284,641 $ 74,537,047

Depreciation expense was charged to functions/programs of the primary government as follows:

GOVERNMENTAL ACTIVITIES General government $ 576,208 Public safety 442,286 Judicial and court related 12,670 Highways and streets 3,562,758 Health and welfare 50,110

TOTAL DEPRECIATION EXPENSE - GOVERNMENTAL ACTIVITIES $ 4,644,032

- 27 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

5. LONG-TERM DEBT

a. Changes in Long-Term Liabilities

During the fiscal year, the following changes occurred in long-term liabilities reported in the governmental activities:

Balances December 1, Balances Current Restated Additions Reductions November 30 Portion

Compensated absences* $ 781,527 $ 774,204 $ 781,527 $ 774,204 $ 774,204 Net pension liability - IMRF - County 5,174,455 - 4,750,194 424,261 - Net pension liability - IMRF - SLEP** 2,732,816 - 2,732,816 - - Net pension liability - IMRF - ECO** 695,037 - 695,037 - - Other postemployment benefit liability* 5,617,749 - 507 5,617,242 194,145

TOTAL GOVERNMENTAL ACTIVITIES $ 15,001,584 $ 774,204 $ 8,960,081 $ 6,815,707 $ 968,349

*The compensated absences, net pension liability and other postemployment benefit liability for governmental activities typically have been liquidated by the General Fund. The net pension liability typically are been liquidated by the IMRF Fund.

**The net pension liabilities for the SLEP and ECO plans are reported as net pension assets as of November 30, 2018. See note #9 for additional information and disclosures.

b. Legal Debt Margin

2017 assessed valuation (latest information available) $ 1,622,186,851

Legal debt limit - 2.875% of assessed valuation $ 46,637,872

Amount of debt applicable to debt limit -

LEGAL DEBT MARGIN $ 46,637,872

- 28 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

6. INTERFUND ACTIVITY

a. Due From/To Other Funds

Individual fund interfund receivables/payables are as follows:

Receivable Fund Payable Fund Amount

General 911 Emergency Fund $ 37,109 Nonmajor Governmental General 36,000

TOTAL $ 73,109

The purposes of the due from/due to other funds are as follows:

• $37,109 due from the 911 Emergency Fund to the General Fund to cover payroll expenditures originally paid out of the General Fund. Repayment is expected within one year. • $36,000 due from the General Fund to the nonmajor governmental (Insurance Premium Levy Fund) to cover cash deficits. Repayment is expected within one year.

b. Advances From/To Other Funds

Advances from/to other funds at November 30, 2018 consisted of the following:

Receivable Fund Payable Fund Amount

Nonmajor Governmental General $ 45,008 Nonmajor Governmental Nonmajor Governmental 19,052 Solid Waste Illinois Municipal Retirement 1,700,000 Nonmajor Governmental County Highway 61,300

TOTAL $ 1,825,360

The purposes of the advances from/to other funds are as follows:

• $45,008 advance from the nonmajor governmental (Revolving Vehicle Purchase Fund) to the General Fund for vehicle purchases. • $19,052 advance from the nonmajor governmental (Revolving Vehicle Purchase Fund) to the nonmajor governmental (Probation Services Fund) for vehicle purchases. • $1,700,000 advance from the Solid Waste Fund to the Illinois Municipal Retirement Fund to fund accelerated payments made by the County. • $61,300 advance from the nonmajor governmental (Revolving Vehicle Purchase Fund) to the County Highway Fund for vehicle purchases. - 29 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

6. INTERFUND ACTIVITY (Continued)

c. Transfers From/To Other Funds

Transfers from/to other funds at November 30, 2018 consisted of the following:

Transfer Transfer In Out General Long Range Capital Improvement $ 182,442 $ - Nonmajor Governmental 222,714 83,250

IMRF Nonmajor Governmental 1,853 -

Solid Waste Long Range Capital Improvement - 2,376,973

Long Range Capital Improvement General - 182,442 Solid Waste 2,376,973 -

Nonmajor Governmental General 83,250 222,714 IMRF - 1,853 Nonmajor Governmental 23,753 23,753

TOTAL $ 2,890,985 $ 2,890,985

The purposes of the significant transfers from/to are as follows: • $182,442 - This transfer was made from the Long Range Capital Improvement Fund to the General Fund to fund long range capital expenditures. This transfer will not be repaid. • $2,376,973 - This transfer was made from the Solid Waste Fund to the Long Range Capital Improvement Fund to transfer host fees for capital projects and future uses. This transfer will not be repaid.

- 30 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

7. RISK MANAGEMENT

The County is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees, and natural disasters. In order to handle such risks of loss, the County purchases insurance coverages through various agencies. The deductibles in effect through these policies varied, with the maximum being $25,000. The amounts of settlements have not exceeded insurance coverage for the current year or any of the past three years. Effective January 1, 2014, the County began its participation in the Illinois Counties Risk Management Trust (IPMG, Inc.). This is a self-funded workers’ compensation pool for public entities with a transfer of risk. The County also participates in a risk pool, the Counties of Illinois Risk Management Association (CIRMA), for general liability and other risks. The pool is responsible for establishing the rights and responsibilities of the member agencies and retains the risk of loss.

In addition, the County is partially self-insured for health care benefits provided to its own employees. The purpose of this program is to pay medical insurance claims of county employees and covered dependents and minimize the total costs of annual insurance to the County. Annual claims are paid from accumulated premium payments and claims exceeding accumulated premium payments are paid by the private insurance carrier. Employee and dependent coverage is partially funded by charges to employees and the remainder by the County. Under the program, the County is self-insured for the first $100,000 of covered charges per individual per year and approximately $3,749,900 of covered charges in aggregate. Claims over the group specific retention amount are not covered under the aggregate stop loss. Commercial insurance is carried for amounts in excess of the self-insured amounts. The County’s self-insurance activities are reported in the Self Insurance Fund, an Internal Service Fund.

A reconciliation of claims payable for the current year and that of the preceding year is as follows:

2017 2018

CLAIMS PAYABLE, BEGINNING OF YEAR $ 186,033 $ 237,156 Claims incurred and changes in estimate 3,016,185 2,608,172 Claims paid (2,965,062) (2,658,735)

CLAIMS PAYABLE, END OF YEAR $ 237,156 $ 186,593

8. COMMITMENTS AND CONTINGENCIES

a. Litigation

The County is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable, it is the opinion of the County’s attorney that resolution of these matters will not have a material adverse effect on the financial condition of the County.

- 31 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

8. COMMITMENTS AND CONTINGENCIES (Continued)

b. Grants

Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the Federal Government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the County expects such amounts, if any, to be immaterial.

c. Construction Commitments

The County has entered into the following contracts extending beyond the fiscal year: Total Expended Remaining Contract Name Purpose to Date Commitment

Ogle County Adult Construction of new County jail $ 1,587,488 $ 634,268 Detention Center Pleasant Grove Road General road improvement 248,519 13,080 Work

9. DEFINED BENEFIT PENSION PLANS

The County contributes to three agent multiple-employer defined benefit pension plans, the Illinois Municipal Retirement Fund (IMRF-County), Illinois Municipal Retirement Fund Elected County Officials (IMRF-ECO) and the Sheriff’s Law Enforcement Personnel (IMRF-SLEP). The benefits, benefit levels, employee contributions and employer contributions for all three plans are governed by ILCS and can only be amended by the Illinois General Assembly. IMRF issues a financial report that includes financial statements and supplementary information for the plan as a whole, but not for individual employers. That report can be obtained from IMRF online at www.imrf.org. The net pension liability for the governmental activities has been liquidated by the IMRF Fund.

a. Plan Descriptions

Illinois Municipal Retirement Fund - County

Plan Administration

All employees (other than those covered by IMRF-ECO or IMRF-SLEP) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members.

- 32 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - County (Continued)

Plan Membership

At December 31, 2017 (most recent available), IMRF membership consisted of:

Inactive employees or their beneficiaries currently receiving benefits 186 Inactive employees entitled to but not yet receiving benefits 213 Active employees 169

TOTAL 568

Benefits Provided

IMRF provides two tiers of pension benefits. Employees hired prior to January 1, 2011 are eligible for Tier 1 benefits. For Tier 1 employees, pension benefits vest after eight years of service. Participating members who retire at age 55 (reduced benefits) or after age 60 (full benefits) with eight years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings, for each year of credited service up to 15 years, and 2% for each year thereafter. Employees hired on or after January 1, 2011 are eligible for Tier 2 benefits.

For Tier 2 employees, pension benefits vest after ten years of service. Participating members who retire at age 62 (reduced benefits) or after age 67 (full benefits) with ten years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings, for each year of credited service up to 15 years, and 2% for each year thereafter. IMRF also provides death and disability benefits. These benefit provisions and all other requirements are established by state statute.

Contributions

Participating members are required to contribute 4.50% of their annual salary to IMRF. The County is required to contribute the remaining amounts necessary to fund IMRF as specified by statute. The employer contribution at December 31, 2018 was 11.16% of covered payroll.

- 33 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - County (Continued)

Actuarial Assumptions

The County’s net pension liability was measured as of December 31, 2017 (most recent available) and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation performed as of the same date using the following actuarial methods and assumptions.

Actuarial valuation date December 31, 2017

Actuarial cost method Entry-age normal

Assumptions Inflation 2.50%

Salary increases 3.39% to 14.25%

Interest rate 7.50%

Cost of living adjustments 3.50%

Asset valuation method Market value

For nondisabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Blue Collar Health Annuitant Mortality Table with adjustments to match current IMRF experience. For disabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Disabled Retirees Mortality Table applying the same adjustment that were applied for nondisabled lives. For active members, an IMRF specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). IMRF specific rates were developed from the RP-2014 Employee Mortality Table with adjustments to match current IMRF experience.

- 34 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - County (Continued)

Discount Rate

The discount rate at December 31, 2017 (most recent available) used to measure the total pension liability was 7.50%. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that the County contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the IMRF’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.

Changes in the Net Pension Liability

(a) - (b) (a) (b) Net Total Plan Pension Pension Fiduciary Liability Liability Net Position (Asset)

BALANCES AT JANUARY 1, 2017 $ 43,681,768 $ 38,507,313 $ 5,174,455

Changes for the period Service cost 776,292 - 776,292 Interest 3,221,195 - 3,221,195 Difference between expected and actual experience 275,877 - 275,877 Changes in assumptions (1,394,148) - (1,394,148) Employer contributions - 839,665 (839,665) Employee contributions - 365,551 (365,551) Net investment income - 6,777,195 (6,777,195) Benefit payments and refunds (2,241,296) (2,241,296) - Administrative/other (net transfer) - (353,001) 353,001

Net changes 637,920 5,388,114 (4,750,194)

BALANCES AT DECEMBER 31, 2017 $ 44,319,688 $ 43,895,427 $ 424,261

Changes in assumptions related to salary rates, inflation rates and mortality were made since the prior measurement date.

- 35 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - County (Continued)

Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources

For the year ended November 30, 2018, the County recognized pension expense of $795,534. At November 30, 2018, the County reported deferred outflows of resources and deferred inflows of resources related to IMRF from the following sources:

Deferred Deferred Outflows of Inflows of Resources Resources

Difference between expected and actual experience $ 190,730 $ 136,901 Changes in assumption 7,154 1,008,399 Net difference between projected and actual earnings on pension plan investments - 1,882,548 Contributions made after measurement date 776,193 -

TOTAL $ 974,077 $ 3,027,848

$776,193 reported as deferred outflows of resources related to pensions resulting from the County contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending November 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to IMRF will be recognized in pension expense as follows:

Year Ending November 30,

2019 $ (603,594) 2020 (614,761) 2021 (823,360) 2022 (788,249)

TOTAL $ (2,829,964)

- 36 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - County (Continued)

Discount Rate Sensitivity

The following is a sensitive analysis of the net pension liability (asset) to changes in the discount rate. The table below presents the pension liability (asset) of the County calculated using the discount rate of 7.50% as well as what the County’s net pension liability (asset) would be if it were calculated using a discount rate that is 1 percentage point lower (6.50%) or 1 percentage point higher (8.50%) than the current rate:

Current 1% Decrease Discount Rate 1% Increase (6.50%) (7.50%) (8.50%)

Net pension liability (asset) $ 6,159,028 $ 424,261 $ (4,237,993)

Illinois Municipal Retirement Fund - Elected County Officials

Plan Administration

All eligible elected county officials are enrolled in IMRF as participating members.

Plan Membership

At December 31, 2017 (most recent available), IMRF-ECO membership consisted of:

Inactive employees or their beneficiaries currently receiving benefits 16 Inactive employees entitled to but not yet receiving benefits - Active employees 1

TOTAL 17

- 37 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Elected County Officials (Continued)

Benefits Provided

IMRF-ECO provides two tiers of pension benefits. Employees hired prior to January 1, 2011, are eligible for Tier 1 benefits. For Tier 1 employees, pension benefits vest after eight years of service. Participating members who retire at age 55 (reduced benefits) or after age 60 (full benefits) with eight years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 3% of their final rate of earnings, for each year of credited service up to eight years, 4% for each year after eight years up to 12 years and 5% for each year thereafter to a maximum of 80% at 20 years of service. IMRF also provides death and disability benefits. These benefit provisions and all other requirements are established by state statute.

Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pension benefits vest after eight or ten years of service. Participating members who retire at age 55 with eight years of Tier 1 service credit or after age 62 with ten years of Tier 2 service credit are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 3% of their final rate of earnings, for each year of credited service up to eight years, 4% for each year after eight years up to 12 years and 5% for each year thereafter to a maximum of 80% at 20 years of service.

Contributions

Participating members are required to contribute 7.50% of their annual salary to IMRF. The County is required to contribute the remaining amounts necessary to fund IMRF as specified by statute. The employer contribution at December 31, 2018 was 100.20% of covered payroll.

- 38 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Elected County Officials (Continued)

Actuarial Assumptions

Actuarial valuation date December 31, 2017

Actuarial cost method Entry-age normal

Assumptions Inflation 2.50%

Salary increases 3.39% to 14.25%

Interest rate 7.50%

Cost of living adjustments 3.50%

Asset valuation method Market value

- 39 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Elected County Officials (Continued)

Discount Rate

Changes in the Net Pension Liability (Asset)

(a) - (b) (a) (b) Net Total Plan Pension Pension Fiduciary Liability Liability Net Position (Asset)

BALANCES AT JANUARY 1, 2017 $ 5,874,861 $ 5,179,824 $ 695,037

Changes for the period Service cost 17,892 - 17,892 Interest 424,643 - 424,643 Difference between expected and actual experience 40,653 - 40,653 Changes in assumptions (154,978) - (154,978) Employer contributions - 250,872 (250,872) Employee contributions - 6,533 (6,533) Net investment income - 1,023,097 (1,023,097) Benefit payments and refunds (443,812) (443,812) - Administrative/other (net transfer) - (112,396) 112,396

Net changes (115,602) 724,294 (839,896)

BALANCES AT DECEMBER 31, 2017 $ 5,759,259 $ 5,904,118 $ (144,859)

Changes in assumptions related to salary rates, inflation rates and mortality were made since the prior measurement date.

- 40 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Elected County Officials (Continued)

Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources

For the year ended November 30, 2018, the County recognized pension expense of $(2,237). At November 30, 2018, the County reported deferred outflows of resources and deferred inflows of resources related to IMRF from the following sources:

Deferred Deferred Outflows of Inflows of Resources Resources

Net difference between projected and actual earnings on pension plan investments $ - $ - Contributions made after measurement date 35,337 374,260

TOTAL $ 35,337 $ 374,260

$35,337 reported as deferred outflows of resources related to pensions resulting from the County contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending November 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to IMRF will be recognized in pension expense as follows:

Year Ending November 30,

2019 $ (59,030) 2020 (66,735) 2021 (119,332) 2022 (129,163)

TOTAL $ (374,260)

- 41 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Elected County Officials (Continued)

Discount Rate Sensitivity

Net pension liability (asset) $ 449,253 $ (144,859) $ (647,460)

Illinois Municipal Retirement Fund - Sheriff’s Law Enforcement Personnel

Plan Membership

At December 31, 2017 (most recent available), IMRF membership consisted of:

Inactive employees or their beneficiaries currently receiving benefits 48 Inactive employees entitled to but not yet receiving benefits 17 Active employees 50

TOTAL 115

Plan Administration

All eligible public safety officials are enrolled in IMRF as participating members.

Benefits Provided

SLEP having accumulated at least 20 years of SLEP service and terminating IMRF participation or after January 1, 1988, may elect to retire at or after age 50 with no early retirement discount penalty. IMRF provides two tiers of pension benefits. Employees hired prior to January 1, 2011, are eligible for Tier 1 benefits. SLEP members meeting the two qualifications described in the first sentence of this paragraph are entitled to an annual retirement benefit payable monthly for life, in an amount equal to 2 1/2% of their final rate of earnings for each year of credited. For SLEP members retiring with less than 20 years of SLEP service, the regular IMRF pension formula applies.

- 42 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Sheriff’s Law Enforcement Personnel (Continued)

Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pension benefits vest after ten years of service. Participating members who retire at age 55 with ten years of Tier 2 service credit are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 2 1/2% of their final rate of earnings for each year of credited. The pension for participating members who retire between age 50 and 55 will be reduced by ½% for each month under age 55. SLEP also provides death and disability benefits. These benefit provisions and all other requirements are established by ILCS.

Contributions

Participating members are required to contribute 7.50% of their annual salary to SLEP. The County is required to contribute the remaining amounts necessary to fund the SLEP as specified by statute. The employer contribution at December 31, 2018 was 16.28% of covered payroll.

Actuarial Assumptions

Actuarial valuation date December 31, 2017

Actuarial cost method Entry-age normal

Assumptions Inflation 2.50%

Salary increases 3.39% to 14.25%

Interest rate 7.50%

Cost of living adjustments 3.50%

Asset valuation method Market value

- 43 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Sheriff’s Law Enforcement Personnel (Continued)

Actuarial Assumptions (Continued)

Discount Rate

- 44 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Sheriff’s Law Enforcement Personnel (Continued)

Changes in the Net Pension Liability (Asset)

(a) - (b) (a) (b) Net Total Plan Pension Pension Fiduciary Net Liability Liability Position (Asset)

BALANCES AT JANUARY 1, 2017 $ 27,676,768 $ 24,943,952 $ 2,732,816

Changes for the period Service cost 700,525 - 700,525 Interest 2,059,722 - 2,059,722 Difference between expected and actual experience (1,063,063) - (1,063,063) Changes in assumptions (119,865) - (119,865) Employer contributions - 664,643 (664,643) Employee contributions - 285,454 (285,454) Net investment income - 4,298,357 (4,298,357) Benefit payments and refunds (1,128,148) (1,128,148) - Administrative/other (net transfer) - (30,905) 30,905

Net changes 449,171 4,089,401 (3,640,230)

BALANCES AT DECEMBER 31, 2017 $ 28,125,939 $ 29,033,353 $ (907,414)

Changes in assumptions related to discount rate, retirement age and mortality were made since the prior measurement date.

- 45 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Sheriff’s Law Enforcement Personnel (Continued)

Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources

For the year ended November 30, 2018, the County recognized pension expense of $526,046. At November 30, 2018, the County reported deferred outflows of resources and deferred inflows of resources related to IMRF from the following sources:

Deferred Deferred Outflows of Inflows of Resources Resources

Difference between expected and actual experience $ 293,203 $ 852,963 Changes in assumption 142,581 142,399 Net difference between projected and actual earnings on pension plan investments - 1,185,290 Contributions made after measurement date 534,885 -

TOTAL $ 970,669 $ 2,180,652

$534,885 reported as deferred outflows of resources related to pensions resulting from the County contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability (asset) in the year ending November 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to IMRF will be recognized in pension expense as follows:

Year Ending November 30,

2019 $ (115,028) 2020 (228,449) 2021 (665,691) 2022 (721,722) 2023 (13,978)

TOTAL $ (1,744,868)

- 46 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

9. DEFINED BENEFIT PENSION PLANS (Continued)

a. Plan Descriptions (Continued)

Illinois Municipal Retirement Fund - Sheriff’s Law Enforcement Personnel (Continued)

Discount Rate Sensitivity

Current 1% Decrease Discount Rate 1% Increase (6.50%) (7.50%) (8.50%)

Net pension liability (asset) $ 3,108,392 $ (907,414) $ (4,187,973)

10. OTHER POSTEMPLOYMENT BENEFITS

a. Plan Description

In addition to providing the pension benefits described, the County provides postemployment health care benefits (OPEB) for retired employees through a single-employer defined benefit plan (the Plan). The benefits, benefit levels, employee contributions and employer contributions are governed by the County and can be amended by the County through its personnel manual. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. The plan does not issue a separate report. The activity of the plan is reported in the County’s governmental activities.

b. Benefits Provided

The County provides pre and post-Medicare postretirement health insurance to retirees, their spouses and dependents (enrolled at time of employee’s retirement). To be eligible for benefits, the employee must qualify for retirement under the County’s retirement plan. The retirees pay 50% of the blended single premium and the County pays the other 50% until age 65. Upon a retiree becoming eligible for Medicare, the amount payable under the County’s health plan will be reduced by the amount payable under Medicare for those expenses that are covered under both.

- 47 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

10. OTHER POSTEMPLOYMENT BENEFITS (Continued)

c. Membership

At November 30, 2018, membership consisted of:

Retirees and beneficiaries currently receiving benefits 24 Terminated employees entitled to benefits but not yet receiving them - Active employees 189

TOTAL 213

Participating employers 1

d. Total OPEB Liability

The County’s total OPEB liability of $5,617,242 was measured as of November 30, 2018 and was determined by an actuarial valuation as of that date.

e. Actuarial Assumptions and Other Inputs

The total OPEB liability at November 30, 2018, as determined by an actuarial valuation as of December 1, 2017, was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified. The total OPEB liability was rolled forward by the actuary using updated procedures to November 30, 2018, including updating the discount rate at November 30, 2018, as noted below.

Actuarial cost method Entry-age normal

Actuarial value of assets Market value

Inflation 2.50%

Discount rate 4.22%

Healthcare cost trend rates 12.50% in fiscal 2018, to an ultimate trend rate of 5.00%

- 48 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

10. OTHER POSTEMPLOYMENT BENEFITS (Continued)

e. Actuarial Assumptions and Other Inputs (Continued)

The discount rate was based on the S&P Municipal Bond 20 year high-grade rate index rate for tax exempt general obligation municipal bonds rated AA or better at November 30, 2018.

Active IMRF Mortality follows the Sex Distinct Raw Rates as Developed in the RP-2014 Study. These Rates are Improved Generationally using MP-2017 Improvement Rates and Weighted Based on the IMRF December 31, 2017 Actuarial Valuation.

Retiree and Spousal IMRF Mortality follows the Sex Distinct Raw Rates as Developed in the RP-2014 Study, with Blue Collar Adjustment. These Rates are Improved Generationally using MP-2017 Improvement Rates.

The actuarial assumptions used in the December 1, 2017 valuation are based on 100% participation assumed (IMRF and SLEP) at retirement, with 50% electing spousal coverage.

f. Changes in the Total OPEB Liability

Total OPEB Liability

BALANCES AT DECEMBER 1, 2017 $ 5,617,749

Changes for the period Service cost 303,174 Interest 198,192 Changes in assumptions (307,728) Implicit benefit payments (194,145)

Net changes (507)

BALANCES AT NOVEMBER 30, 2018 $ 5,617,242

- 49 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

10. OTHER POSTEMPLOYMENT BENEFITS (Continued)

g. Rate Sensitivity

The following is a sensitive analysis of total OPEB liability to changes in the discount rate and the healthcare cost trend rate. The table below presents the total OPEB liability of the County calculated using the discount rate of 4.22% as well as what the County’s total OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower (3.22%) or 1 percentage point higher (5.22%) than the current rate:

Current 1% Decrease Discount Rate 1% Increase (3.22%) (4.22%) (5.22%)

Total OPEB liability $ 6,175,338 $ 5,617,242 $ 5,118,436

The table below presents the total OPEB liability of the County calculated using the healthcare rate of 12.50% as well as what the County’s total OPEB liability would be if it were calculated using a healthcare rate that is 1 percentage point lower (11.50%) or 1 percentage point higher (13.50%) than the current rate:

Current 1% Decrease Healthcare Rate 1% Increase (11.50%) (12.50%) (13.50%)

Total OPEB liability $ 5,000,441 $ 5,617,242 $ 6,343,277

h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB

For the year ended November 30, 2018, the County recognized OPEB expense of $465,790. At November 30, 2018, the County reported deferred outflows of resources related to OPEB from the following sources:

Deferred Deferred Outflows of Inflows of Resources Resources

Differences between expected and actual experience $ - $ - Changes in assumptions - 272,152

TOTAL $ - $ 272,152

- 50 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

10. OTHER POSTEMPLOYMENT BENEFITS (Continued)

h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB (Continued)

Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ending November 30,

2019 $ (35,576) 2020 (35,576) 2021 (35,576) 2022 (35,576) 2023 (35,576) Thereafter (94,272)

TOTAL $ (272,152)

11. LEASES

Operating Lease - Rochelle Health Department Building

The County entered into a lease for building space to be used by their Rochelle location Health Department, which commenced on January 1, 2011. It is a ten-year contract with monthly payments ranging from $2,500 to $4,050. The last payment will be in fiscal year 2021. The total amount of the cost to the County for the lease is $409,500. The amount paid in the fiscal year ended November 30, 2018 was $43,455. The following is the schedule of annual payments for the remaining balance:

Total

2019 $ 47,165 2020 48,490 2021 4,050

TOTAL $ 99,705

- 51 - OGLE COUNTY, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued)

12. CHANGE IN ACCOUNTING PRINCIPLE

The County adopted new accounting guidance, GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, during the year ended November 30, 2018. The implementation of this guidance resulted in changes to the postemployment benefit related liability, revenue, expense, notes presented in the notes to financial statements and to the required supplementary information. The beginning net position reported in the government-wide financial statements has been restated to reflect the new guidance as follows:

GOVERNMENTAL ACTIVITIES

BEGINNING NET POSITION, AS PREVIOUSLY REPORTED $ 93,829,496 Change in accounting principle To write-off the County other post employment benefit obligation 2,517,994 To record the County OPEB liability (5,617,749)

Total change in accounting principle (3,099,755)

TOTAL CHANGE IN ACCOUNTING PRINCIPLE $ 90,729,741

With the implementation of GASB Statement No. 75, the County is required to retroactively record the OPEB liability and write-off any previously recorded net OPEB obligations.

13. SUBSEQUENT EVENT

On December 27, 2018, the County issued $9,705,000 of General Obligation Bonds (Alternate Revenue Source), Series 2018 for the purpose of financing the costs of certain capital projects within the County and paying for costs related thereto. Interest will be payable semiannually on July 1 and January 1 of each year, with rates ranging from 2.27% to 3.37% with principal payable on January 1.

- 52 - REQUIRED SUPPLEMENTARY INFORMATION

OGLE COUNTY, ILLINOIS

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - NON-GAAP BUDGETARY BASIS GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

REVENUES Taxes $ 8,746,400 $ 8,746,400 $ 8,912,743 $ 166,343 Fines and fees 2,085,671 2,085,671 2,597,308 511,637 Intergovernmental 874,545 874,545 1,178,798 304,253 Investment income - - 8,945 8,945 Miscellaneous income 31,000 31,000 29,078 (1,922)

Total revenues 11,737,616 11,737,616 12,726,872 989,256

EXPENDITURES Current General government 4,939,179 4,511,906 4,286,225 (225,681) Public safety 5,517,536 5,881,309 5,734,286 (147,023) Judiciary and court related 3,612,292 3,675,792 3,494,496 (181,296)

Total expenditures 14,069,007 14,069,007 13,515,007 (554,000)

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (2,331,391) (2,331,391) (788,135) 1,543,256

OTHER FINANCING SOURCES (USES) Transfers in 1,516,649 1,516,649 405,156 (1,111,493) Transfers (out) (75,715) (75,715) (83,250) (7,535)

Total other financing sources (uses) 1,440,934 1,440,934 321,906 (1,119,028)

NET CHANGE IN FUND BALANCE $ (890,457) $ (890,457) (466,229) $ 424,228

ADJUSTMENTS TO GAAP BASIS Reverse prior fiscal year accounts payable 166,670 Reverse prior fiscal year due from other funds (44,516) Reverse prior fiscal year accounts receivable (1,265,001) Accrue current fiscal year accounts payable (83,075) Accrue current fiscal year accrued payroll (129,467) Accrue current fiscal year due from other funds 37,109 Accrue current fiscal year accounts receivable 1,266,702

Total adjustments to GAAP basis (51,578)

NET CHANGE IN FUND BALANCE - GAAP BASIS (517,807)

FUND BALANCE, DECEMBER 1 1,578,924

FUND BALANCE, NOVEMBER 30 $ 1,061,117

(See independent auditor's report.) - 53 - OGLE COUNTY, ILLINOIS

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - NON-GAAP BUDGETARY BASIS COUNTY HIGHWAY FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

REVENUES Taxes - property $ 1,628,000 $ 1,628,000 $ 1,620,343 $ (7,657) Intergovernmental 211,000 211,000 305,866 94,866 Investment income 1,000 1,000 11,658 10,658

Total revenues 1,840,000 1,840,000 1,937,867 97,867

EXPENDITURES Current Highways and streets Personal 498,000 498,000 508,598 10,598 Contractual services 1,731,795 1,731,795 787,685 (944,110) Commodities 534,650 534,650 471,251 (63,399) Capital outlay 422,700 422,700 229,232 (193,468)

Total expenditures 3,187,145 3,187,145 1,996,766 (1,190,379)

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (1,347,145) (1,347,145) (58,899) 1,288,246

OTHER FINANCING SOURCES (USES) Proceeds from the sale of capital assets 16,000 16,000 300 (15,700)

Total other financing sources (uses) 16,000 16,000 300 (15,700)

NET CHANGE IN FUND BALANCE $ (1,331,145) $ (1,331,145) (58,599) $ 1,272,546

ADJUSTMENTS TO GAAP BASIS Reverse prior year accounts payable 13,628 Reverse prior fiscal year advance from other funds 141,300 Accrue current year accounts payable (86,237) Accrue current fiscal year advance from other funds (61,300)

Total adjustments to GAAP basis 7,391

NET CHANGE IN FUND BALANCE - GAAP BASIS (51,208)

FUND BALANCE, DECEMBER 1 1,392,665

FUND BALANCE, NOVEMBER 30 $ 1,341,457

(See independent auditor's report.) - 54 - OGLE COUNTY, ILLINOIS

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - NON-GAAP BUDGETARY BASIS ILLINOIS MUNICIPAL RETIREMENT FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

REVENUES Taxes - property $ 2,225,000 $ 2,225,000 $ 2,222,462 $ (2,538) Investment income 1,000 1,000 14,972 13,972

Total revenues 2,226,000 2,226,000 2,237,434 11,434

EXPENDITURES Current General government 487,305 487,305 188,595 (298,710) Public safety 1,029,490 1,029,490 644,138 (385,352) Judiciary and court related 597,800 597,800 396,049 (201,751) Highways and streets 196,245 196,245 146,865 (49,380) Health and welfare 139,160 139,160 105,742 (33,418)

Total expenditures 2,450,000 2,450,000 1,481,389 (968,611)

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (224,000) (224,000) 756,045 980,045

OTHER FINANCING SOURCES (USES) Transfer in - - 1,853 1,853

Total other financing sources (uses) - - 1,853 1,853

NET CHANGE IN FUND BALANCE $ (224,000) $ (224,000) 757,898 $ 981,898

ADJUSTMENTS TO GAAP BASIS Reverse prior year accounts payable 202,275 Accrue current year accounts payable (166,748)

Total adjustments to GAAP basis 35,527

NET CHANGE IN FUND BALANCE - GAAP BASIS 793,425

FUND BALANCE (DEFICIT), DECEMBER 1 (395,145)

FUND BALANCE, NOVEMBER 30 $ 398,280

(See independent auditor's report.) - 55 - OGLE COUNTY, ILLINOIS

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS 911 EMERGENCY FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

REVENUES Intergovernmental $ - $ - $ 816,656 $ 816,656 Investment income - - 46,735 46,735 Miscellaneous revenue - - 19,615 19,615

Total revenues - - 883,006 883,006

EXPENDITURES Current Public safety Personal services 370,000 370,000 300,476 (69,524) Contractual services 346,740 346,740 65,073 (281,667) Commodities 100,000 100,000 32,099 (67,901) Capital outlay 555,000 555,000 459,752 (95,248)

Total expenditures 1,371,740 1,371,740 857,400 (514,340)

NET CHANGE IN FUND BALANCE $ (1,371,740) $ (1,371,740) 25,606 $ 1,397,346

ADJUSTMENTS TO GAAP BASIS Reverse prior fiscal year accounts receivable (154,501) Reverse prior fiscal year due to other funds 39,516 Accrue current year due to other funds (37,109) Accrue current year accounts receivable 219,093

Total adjustments to GAAP basis 66,999

NET CHANGE IN FUND BALANCE - GAAP BASIS 92,605

FUND BALANCE, DECEMBER 1 3,273,966

FUND BALANCE, NOVEMBER 30 $ 3,366,571

(See independent auditor's report.) - 56 - OGLE COUNTY, ILLINOIS

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS FEDERAL AID MATCHING FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

REVENUES Taxes - property $ 814,000 $ 814,000 $ 810,172 $ (3,828) Investment income 500 500 2,860 2,360

Total revenues 814,500 814,500 813,032 (1,468)

EXPENDITURES Current Highways and streets Contractual services 90,795 90,795 71,215 (19,580) Capital outlay 734,000 734,000 593,204 (140,796)

Total expenditures 824,795 824,795 664,419 (160,376)

NET CHANGE IN FUND BALANCE $ (10,295) $ (10,295) 148,613 $ 158,908

ADJUSTMENTS TO GAAP BASIS Reverse prior year accounts payable 24,332 Accrue current year accounts payable (48,475)

Total adjustments to GAAP basis (24,143)

NET CHANGE IN FUND BALANCE - GAAP BASIS 124,470

FUND BALANCE, DECEMBER 1 345,484

FUND BALANCE, NOVEMBER 30 $ 469,954

(See independent auditor's report.) - 57 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EMPLOYER CONTRIBUTIONS ILLINOIS MUNICIPAL RETIREMENT FUND - COUNTY

Last Four Fiscal Years

FISCAL YEAR ENDED NOVEMBER 30, 2015 2016 2017 2018

Actuarially determined contribution $ 845,717 $ 847,904 $ 848,512 $ 848,113

Contribution in relation to the actuarially determined contribution 845,717 847,904 848,512 848,113

CONTRIBUTION DEFICIENCY (Excess) $ - $ - $ - $ -

Covered-employee payroll $ 7,407,365 $ 7,335,084 $ 7,583,986 $ 7,602,837

Contributions as a percentage of covered-employee payroll 11.42% 11.56% 11.19% 11.16%

Notes to Required Supplementary Information

The information presented was determined as part of the actuarial valuation as of January 1 of the prior fiscal year. Additional information as of the latest actuarial valuation presented is as follows: the actuarial cost method was entry-age normal; the amortization method was level percent of pay, closed and the amortization period was 26 years; the asset valuation method was five-year smoothed market; and the significant actuarial assumptions were an investment rate of return at 7.50% annually, projected salary increases assumption of 3.75% to 14.50% compounded annually and postretirement benefit increases of 3.00% compounded annually.

Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.

(See independent auditor's report.) - 58 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EMPLOYER CONTRIBUTIONS ILLINOIS MUNICIPAL RETIREMENT FUND - ELECTED COUNTY OFFICIALS

Last Four Fiscal Years

FISCAL YEAR ENDED NOVEMBER 30, 2015 2016 2017 2018

Actuarially determined contribution $ 376,944 $ 304,630 $ 256,231 $ 54,721

Contribution in relation to the actuarially determined contribution 376,944 304,630 256,231 54,721

CONTRIBUTION DEFICIENCY (Excess) $ - $ - $ - $ -

Additional voluntary contribution $ - $ 1,705,134 $ - $ -

Covered-employee payroll $ 165,000 $ 108,195 $ 86,912 $ 54,613

Contributions as a percentage of covered-employee payroll 228.45% 281.56% 294.82% 100.20%

Notes to Required Supplementary Information

Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.

(See independent auditor's report.) - 59 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EMPLOYER CONTRIBUTIONS SHERIFF'S LAW ENFORCEMENT PERSONNEL

Last Four Fiscal Years

FISCAL YEAR ENDED NOVEMBER 30, 2015 2016 2017 2018

Actuarially determined contribution $ 628,734 $ 659,278 $ 662,634 $ 592,046

Contribution in relation to the actuarially determined contribution 628,734 659,278 662,634 592,046

CONTRIBUTION DEFICIENCY (Excess) $ - $ - $ - $ -

Additional voluntary contribution $ - $ 643,616 $ - $ -

Covered-employee payroll $ 3,565,369 $ 3,689,672 $ 3,691,808 $ 3,636,414

Contributions as a percentage of covered-employee payroll 17.63% 17.87% 17.95% 16.28%

Notes to Required Supplementary Information

Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.

(See independent auditor's report.) - 60 - OGLE COUNTY, ILLINOIS

SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY (ASSET) AND RELATED RATIOS ILLINOIS MUNICIPAL RETIREMENT FUND - COUNTY

Last Four Calendar Years

MEASUREMENT DATE DECEMBER 31, 2014 2015* 2016** 2017***

TOTAL PENSION LIABILITY Service cost $ 843,532 $ 787,216 $ 809,428 $ 776,292 Interest 2,687,382 2,963,731 3,100,519 3,221,195 Differences between expected and actual experience 485,602 (208,937) (265,685) 275,877 Changes of assumptions 1,309,451 98,706 (108,594) (1,394,148) Benefit payments, including refunds of member contributions (1,515,867) (1,650,117) (1,799,948) (2,241,296)

Net change in total pension liability 3,810,100 1,990,599 1,735,720 637,920

Total pension liability - beginning 36,145,349 39,955,449 41,946,048 43,681,768

TOTAL PENSION LIABILITY - ENDING $ 39,955,449 $ 41,946,048 $ 43,681,768 $ 44,319,688

PLAN FIDUCIARY NET POSITION Contributions - employer $ 845,717 $ 836,952 $ 852,334 $ 839,665 Contributions - member 349,507 336,728 362,703 365,551 Net investment income 2,216,079 184,411 2,481,947 6,777,195 Benefit payments, including refunds of member contributions (1,515,867) (1,650,117) (1,799,948) (2,241,296) Administrative/other (net transfer) (31,391) 101,446 87,607 (353,001)

Net change in plan fiduciary net position 1,864,045 (190,580) 1,984,643 5,388,114

Plan fiduciary net position - beginning 34,849,205 36,713,250 36,522,670 38,507,313

PLAN FIDUCIARY NET POSITION - ENDING $ 36,713,250 $ 36,522,670 $ 38,507,313 $ 43,895,427

EMPLOYER'S NET PENSION LIABILITY $ 3,242,199 $ 5,423,378 $ 5,174,455 $ 424,261

Plan fiduciary net position as a percentage of the total pension liability 91.90% 87.10% 88.20% 99.00%

Covered-employee payroll $ 7,307,806 $ 7,427,493 $ 7,354,050 $ 7,573,122

Employer's net pension liability as a percentage of covered-employee payroll 44.40% 73.00% 70.40% 5.60%

*Changes in assumptions related to investment rate of return, retirement age and mortality were made since the prior measurement date.

**Changes in assumptions related to retirement age and mortality were made since the prior measurement date.

***Changes in assumptions related to discount rate, retirement age and mortality were made since the prior measurement date.

Note: measurement date is December 31; therefore, information above is presented for the prior calendar year.

Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.

(See independent auditor's report.) - 61 - OGLE COUNTY, ILLINOIS

SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY (ASSET) AND RELATED RATIOS ILLINOIS MUNICIPAL RETIREMENT FUND - ELECTED COUNTY OFFICIALS

Last Four Calendar Years

MEASUREMENT DATE DECEMBER 31, 2014 2015* 2016** 2017***

TOTAL PENSION LIABILITY Service cost $ 43,008 $ 37,777 $ 38,848 $ 17,892 Interest 390,913 405,422 413,254 424,643 Differences between expected and actual experience 14,816 32,532 138,953 40,653 Changes of assumptions 165,693 (99,582) (29,580) (154,978) Benefit payments, including refunds of member contributions (369,012) (377,606) (428,435) (443,812)

Net change in total pension liability 245,418 (1,457) 133,040 (115,602)

Total pension liability - beginning 5,497,860 5,743,278 5,741,821 5,874,861

TOTAL PENSION LIABILITY - ENDING $ 5,743,278 $ 5,741,821 $ 5,874,861 $ 5,759,259

PLAN FIDUCIARY NET POSITION Contributions - employer $ 376,944 $ 1,673,162 $ 653,915 $ 250,872 Contributions - member 11,815 12,689 7,648 6,533 Net investment income 171,182 17,729 306,550 1,023,097 Benefit payments, including refunds of member contributions (369,012) (377,606) (428,435) (443,812) Administrative/other (net transfer) (3,818) 430,846 28,054 (112,396)

Net change in plan fiduciary net position 187,111 1,756,820 567,732 724,294

Plan fiduciary net position - beginning 2,668,161 2,855,272 4,612,092 5,179,824

PLAN FIDUCIARY NET POSITION - ENDING $ 2,855,272 $ 4,612,092 $ 5,179,824 $ 5,904,118

EMPLOYER'S NET PENSION LIABILITY (ASSET) $ 2,888,006 $ 1,129,729 $ 695,037 $ (144,859)

Plan fiduciary net position as a percentage of the total pension liability 49.70% 80.30% 88.20% 102.50%

Covered-employee payroll $ 153,083 $ 165,250 $ 101,980 $ 87,108

Employer's net pension liability (asset) as a percentage of covered-employee payroll 1886.60% 683.60% 681.50% (166.30%)

*Changes in assumptions related to investment rate of return, retirement age and mortality were made since the prior measurement date.

**Changes in assumptions related to retirement age and mortality were made since the prior measurement date.

***Changes in assumptions related to discount rate, retirement age and mortality were made since the prior measurement date.

Note: measurement date is December 31; therefore, information above is presented for the prior calendar year.

Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.

(See independent auditor's report.) - 62 - OGLE COUNTY, ILLINOIS

SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY (ASSET) AND RELATED RATIOS SHERIFF'S LAW ENFORCEMENT PERSONNEL

Last Four Calendar Years

MEASUREMENT DATE DECEMBER 31, 2014 2015* 2016** 2017***

TOTAL PENSION LIABILITY Service cost $ 620,821 $ 646,655 $ 706,483 $ 700,525 Interest 1,632,922 1,788,002 1,939,202 2,059,722 Differences between expected and actual experience 219,430 470,116 44,877 (1,063,063) Changes of assumptions 402,576 98,025 (75,644) (119,865) Benefit payments, including refunds of member contributions (842,482) (824,613) (1,020,125) (1,128,148)

Net change in total pension liability 2,033,267 2,178,185 1,594,793 449,171

Total pension liability - beginning 21,870,523 23,903,790 26,081,975 27,676,768

TOTAL PENSION LIABILITY - ENDING $ 23,903,790 $ 26,081,975 $ 27,676,768 $ 28,125,939

PLAN FIDUCIARY NET POSITION Contributions - employer $ 628,734 $ 1,300,692 $ 658,873 $ 664,643 Contributions - member 250,881 272,621 312,846 285,454 Net investment income 1,326,008 113,345 1,570,826 4,298,357 Benefit payments, including refunds of member contributions (842,482) (824,613) (1,020,125) (1,128,148) Administrative/other (net transfer) (13,794) (734,638) 1,205,365 (30,905)

Net change in plan fiduciary net position 1,349,347 127,407 2,727,785 4,089,401

Plan fiduciary net position - beginning 20,739,413 22,088,760 22,216,167 24,943,952

PLAN FIDUCIARY NET POSITION - ENDING $ 22,088,760 $ 22,216,167 $ 24,943,952 $ 29,033,353

EMPLOYER'S NET PENSION LIABILITY (ASSET) $ 1,815,030 $ 3,865,808 $ 2,732,816 $ (907,414)

Plan fiduciary net position as a percentage of the total pension liability 92.40% 85.20% 90.10% 103.20%

Covered-employee payroll $ 3,241,982 $ 3,592,577 $ 3,695,307 $ 3,691,175

Employer's net pension liability (asset) as a percentage of covered-employee payroll 56.00% 107.60% 74.00% (24.60%)

*Changes in assumptions related to investment rate of return, retirement age and mortality were made since the prior measurement date.

**Changes in assumptions related to retirement age and mortality were made since the prior measurement date.

***Changes in assumptions related to discount rate, retirement age and mortality were made since the prior measurement date.

Note: measurement date is December 31; therefore, information above is presented for the prior calendar year.

Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.

(See independent auditor's report.) - 63 - OGLE COUNTY, ILLINOIS

SCHEDULE OF CHANGES IN THE EMPLOYER'S TOTAL OPEB LIABILITY AND RELATED RATIOS OTHER POSTEMPLOYMENT BENEFIT PLAN

Last Fiscal Year

MEASUREMENT DATE NOVEMBER 30, 2018

TOTAL OPEB LIABILITY Service cost $ 303,174 Interest 198,192 Changes in assumptions (307,728) Implicit benefit payments (194,145)

Net change in total OPEB liability (507)

Total OPEB liability - beginning 5,617,749

TOTAL OPEB LIABILITY - ENDING $ 5,617,242

Covered-employee payroll $ 10,067,246

Employers total OPEB liability as a percentage of covered-employee payroll 55.80%

Notes to Required Supplementary Information

No assets are acccumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75.

There were changes in assumptions related to the discount rate and health care trend rate.

Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available.

(See independent auditor's report.) - 64 -

OGLE COUNTY, ILLINOIS

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

November 30, 2018

BUDGETS

Annual operating budgets are adopted each fiscal year through passage of an annual budget ordinance and amended as required. The County adopted a budget for all governmental funds during the year ended November 30, 2018, except for the following:

E-Citation Circuit Clerk Fund Out of County Medical Fund E-Citation Sheriff Fund Sex Offender Registration Fund EOC Fund State’s Attorney Automation Fund Victims Impact Fund Thorpe Road Overpass Fund Hospital and Medical Ins. Fund Self Insurance Serve Fund

The County utilizes the following procedures in establishing the budgetary data reflected in the financial statements: a. At least 15 days prior to the enactment of the budget, the Committee on Finance and Procurement submits to the County Board of Trustees a proposed means of financing and expenditure appropriation for the fiscal year commencing the following December 1. b. No later than three months after the beginning of the fiscal year, the budget is required to be legally enacted through passage of the appropriation ordinance. c. Budgeted amounts are as originally reported or as amended by the County Board of Trustees. Individual amendments were not material in relation to the original appropriations. d. Unexpended budget amounts lapse at the end of the budget year. Spending control is established by the amount of expenditures budgeted for each department, but management control is exercised at the budgetary line item levels. e. The budget amounts shown in the financial statements are the final authorized amounts as revised during the year.

Financial statements in this report are prepared on the modified accrual basis of accounting while the budget is prepared on the cash basis. Due to this, the amounts shown on the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Non-GAAP Budgetary Basis are presented on the cash basis for comparative purposes and the amounts do not match the amounts shown on the Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds.

The following schedules reconcile the cash basis revenues, expenditures and other financing sources (uses) to the modified accrual basis.

- 65 - OGLE COUNTY, ILLINOIS

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION ADJUSTMENT TO GAAP BASIS - GENERAL FUND

For the Year Ended November 30, 2018

Final Actual on Adjustments Actual on Budget Cash Basis to GAAP GAAP Basis

REVENUES Taxes $ 8,746,400 $ 8,912,743 $ 70,766 $ 8,983,509 Fines and fees 2,085,671 2,597,308 (46,388) 2,550,920 Intergovernmental 874,545 1,178,798 (22,677) 1,156,121 Investment income - 8,945 - 8,945 Miscellaneous income 31,000 29,078 (5,000) 24,078

Total revenues $ 11,737,616 $ 12,726,872 $ (3,299) $ 12,723,573

EXPENDITURES Current General government County properties $ 843,907 $ 839,931 $ 15,061 $ 854,992 County treasurer 209,075 208,156 (1) 208,155 H.E.W. Committee 40,000 40,000 - 40,000 County clerks and elections 487,155 484,896 - 484,896 Insurance committee 1,889,750 1,782,154 - 1,782,154 Finance committee 352,984 252,546 - 252,546 Assessor 253,808 247,335 - 247,335 Superintendent of schools 55,185 55,184 - 55,184 Zoning 176,985 172,967 (4,149) 168,818 Information technology 203,057 203,056 1 203,057 Public safety Sheriff 3,649,327 3,642,252 16,809 3,659,061 Coroner 226,819 226,819 (17,817) 209,002 Corrections 2,005,163 1,865,215 42,913 1,908,128 Judiciary and court related State's Attorney 658,653 658,343 - 658,343 Circuit clerk 601,000 599,593 1 599,594 Judiciary 338,764 338,641 (4,540) 334,101 Probation 714,765 704,805 1 704,806 Focus House 1,362,610 1,193,114 - 1,193,114

Total expenditures $ 14,069,007 $ 13,515,007 $ 48,279 $ 13,563,286

OTHER FINANCING SOURCES (USES) Transfers in $ 1,516,649 $ 405,156 $ - $ 405,156 Transfers (out) (75,715) (83,250) - (83,250)

Total other financing sources (uses) $ 1,440,934 $ 321,906 $ - $ 321,906

(See independent auditor's report.) - 66 - OGLE COUNTY, ILLINOIS

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION ADJUSTMENT TO GAAP BASIS - COUNTY HIGHWAY FUND

For the Year Ended November 30, 2018

Final Actual on Adjustments Actual on Budget Cash Basis to GAAP GAAP Basis

REVENUES Taxes - property $ 1,628,000 $ 1,620,343 $ - $ 1,620,343 Intergovernmental 211,000 305,866 - 305,866 Investment income 1,000 11,658 - 11,658

Total revenues $ 1,840,000 $ 1,937,867 $ - $ 1,937,867

EXPENDITURES Current Highways and streets $ 2,764,445 $ 1,767,534 $ 72,609 $ 1,840,143 Capital outlay 422,700 229,232 (80,000) 149,232

Total expenditures $ 3,187,145 $ 1,996,766 $ (7,391) $ 1,989,375

OTHER FINANCING SOURCES (USES) Proceeds from the sale of capital assets $ 16,000 $ 300 $ - $ 300

Total other financing sources (uses) $ 16,000 $ 300 $ - $ 300

(See independent auditor's report.) - 67 - OGLE COUNTY, ILLINOIS

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION ADJUSTMENT TO GAAP BASIS - ILLINOIS MUNICIPAL RETIREMENT FUND

For the Year Ended November 30, 2018

Final Actual on Adjustments Actual on Budget Cash Basis to GAAP GAAP Basis

REVENUES Taxes - property $ 2,225,000 $ 2,222,462 $ - $ 2,222,462 Investment income 1,000 14,972 - 14,972

Total revenues $ 2,226,000 $ 2,237,434 $ - $ 2,237,434

EXPENDITURES Current General government $ 487,305 $ 188,595 $ (4,523) $ 184,072 Public safety 1,029,490 644,138 (15,448) 628,690 Judiciary and court related 597,800 396,049 (9,498) 386,551 Highways and streets 196,245 146,865 (3,522) 143,343 Health and welfare 139,160 105,742 (2,536) 103,206

Total expenditures $ 2,450,000 $ 1,481,389 $ (35,527) $ 1,445,862

OTHER FINANCING SOURCES (USES) Transfer in $ - $ 1,853 $ - $ 1,853

Total other financing sources (uses) $ - $ 1,853 $ - $ 1,853

(See independent auditor's report.) - 68 - OGLE COUNTY, ILLINOIS

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION ADJUSTMENT TO GAAP BASIS 911 EMERGENCY FUND

For the Year Ended November 30, 2018

Final Actual on Adjustments Actual on Budget Cash Basis to GAAP GAAP Basis

REVENUES Intergovernmental $ - $ 816,656 $ 64,593 $ 881,249 Investment income - 46,735 - 46,735 Miscellaneous income - 19,615 (1) 19,614

Total revenues $ - $ 883,006 $ 64,592 $ 947,598

EXPENDITURES Current Public safety $ 816,740 $ 397,648 $ (2,407) $ 395,241 Capital outlay 555,000 459,752 - 459,752

Total expenditures $ 1,371,740 $ 857,400 $ (2,407) $ 854,993

(See independent auditor's report.) - 69 - OGLE COUNTY, ILLINOIS

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION ADJUSTMENT TO GAAP BASIS FEDERAL AID MATCHING FUND

For the Year Ended November 30, 2018

Final Actual on Adjustments Actual on Budget Cash Basis to GAAP GAAP Basis

REVENUES Taxes - property $ 814,000 $ 810,172 $ - $ 810,172 Investment income 500 2,860 - 2,860

Total revenues $ 814,500 $ 813,032 $ - $ 813,032

EXPENDITURES Current Highways and streets $ 90,795 $ 71,215 $ - $ 71,215 Capital outlay 734,000 593,204 24,143 617,347

Total expenditures $ 824,795 $ 664,419 $ 24,143 $ 688,562

(See independent auditor's report.) - 70 - COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES

MAJOR GOVERNMENTAL FUNDS

OGLE COUNTY, ILLINOIS

SCHEDULE OF REVENUES AND TRANSFERS - BY SOURCE - BUDGET AND ACTUAL - NON-GAAP BUDGETARY BASIS GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

TAXES Property taxes $ 4,365,000 $ 4,365,000 $ 4,374,930 $ 9,930 State income tax 2,200,000 2,200,000 2,207,780 7,780 State sales tax 1,193,400 1,193,400 1,292,184 98,784 Local use tax 612,000 612,000 640,271 28,271 Replacement taxes 355,000 355,000 377,349 22,349 Other taxes 21,000 21,000 20,229 (771)

Total taxes 8,746,400 8,746,400 8,912,743 166,343

FINES AND FEES Police vehicle fee 8,000 8,000 9,565 1,565 Public defender fee 2,500 2,500 2,170 (330) Computer rent 6,000 6,000 5,600 (400) Fingerprinting 600 600 290 (310) Take bond fee 11,000 11,000 11,205 205 Jail boarding 1,100,000 1,100,000 696,375 (403,625) Tower rent 17,500 17,500 20,300 2,800 Licenses (liquor, recreation and other) 73,071 73,071 83,803 10,732 Cable TV 90,000 90,000 97,992 7,992 Administrative court fee 5,500 5,500 400 (5,100) Indemnity cost 6,500 6,500 6,220 (280) Restitution 1,500 1,500 1,050 (450) Sheriff sale fee - - 18,600 18,600 DUI education fee - - 300 300 Criminal fines 150,000 150,000 75,787 (74,213) Traffic fines 380,000 380,000 383,626 3,626 Bailiff fee 80,000 80,000 85,385 5,385 County traffic fee 145,000 145,000 135,127 (9,873) County officers monthly charges - - 799,707 799,707 County officers fees and penalties - - 146,936 146,936 Copy fees 8,500 8,500 16,870 8,370

Total fines and fees 2,085,671 2,085,671 2,597,308 511,637

INTERGOVERNMENTAL Public defender reimbursement 38,500 38,500 41,605 3,105 Foster care reimbursements - - 191,913 191,913 State portion probation officers salary 499,045 499,045 650,703 151,658 State portion supervisor of assessments salary 37,000 37,000 38,699 1,699 Sheriff's department grants 50,000 50,000 54,195 4,195 State portion states attorney salary 145,000 145,000 145,898 898 State victim reimbursement 30,000 30,000 21,645 (8,355) Illinois juvenille contract 75,000 75,000 34,140 (40,860)

Total intergovernmental 874,545 874,545 1,178,798 304,253

INVESTMENT INCOME - - 8,945 8,945

MISCELLANEOUS 31,000 31,000 29,078 (1,922)

Total revenues 11,737,616 11,737,616 12,726,872 989,256

(This schedule is continued on the following page.) - 71 - OGLE COUNTY, ILLINOIS

SCHEDULE OF REVENUES AND TRANSFERS - BY SOURCE - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

TRANSFERS IN (OUT) Long range capital improvement $ 186,649 $ 186,649 $ 182,442 $ (4,207) OEMA 40,000 40,000 27,893 (12,107) Document storage 37,500 37,500 37,500 - County automation - circuit 37,500 37,500 37,500 - Solid waste 740,000 740,000 - (740,000) Dependant children 450,000 450,000 94,821 (355,179) GIS fee 25,000 25,000 25,000 - Board of health (75,715) (75,715) (83,250) (7,535)

Total transfers in (out) 1,440,934 1,440,934 321,906 (1,119,028)

TOTAL REVENUES AND TRANSFERS $ 13,178,550 $ 13,178,550 $ 13,048,778 $ (129,772)

(See independent auditor's report.) - 72 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL - NON-GAAP BUDGETARY BASIS GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

GENERAL GOVERNMENT County properties Personnel Maintenance salaries $ 274,407 $ 309,407 $ 310,161 $ 754

Total personnel 274,407 309,407 310,161 754

Commodities Copy paper 10,000 10,000 7,396 (2,604) Janitor supplies 19,000 19,000 16,556 (2,444) Uniforms 2,000 2,000 1,800 (200)

Total commodities 31,000 31,000 25,752 (5,248)

Contractual Disposal 8,000 8,000 9,906 1,906 Electricity 160,000 160,000 203,365 43,365 Fuel 60,000 60,000 46,690 (13,310) Telephone, cell phones and pagers 62,000 62,000 61,729 (271) Water service 60,000 60,000 37,279 (22,721) Gasoline 4,000 4,000 5,795 1,795 Vehicle maintenance 2,500 2,500 2,046 (454) Repairs and maintenance 80,000 80,000 105,430 25,430 Repairs and maintenance - Weld Park 6,500 6,500 6,500 - Less overhead costs charged to Other departments and funds (25,000) (25,000) (25,000) -

Total contractual 418,000 418,000 453,740 35,740

Capital outlay Computer maintenance 85,000 85,000 49,828 (35,172) Equipment purchases 500 500 450 (50)

Total capital outlay 85,500 85,500 50,278 (35,222)

Total county properties 808,907 843,907 839,931 (3,976)

County Treasurer Personnel Treasurer's office salaries 128,575 128,575 131,420 2,845 Part time/extra time 37,900 37,900 35,198 (2,702)

Total personnel 166,475 166,475 166,618 143

Commodities Official publications 1,100 1,100 1,244 144 Other expenses - - 181 181 Office supplies 22,250 22,250 22,000 (250)

Total commodities 23,350 23,350 23,425 75

(This schedule is continued on the following pages.) - 73 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

GENERAL GOVERNMENT (Continued) County Treasurer (Continued) Contractual Travel expense, dues and seminars $ 2,250 $ 2,250 $ 1,485 $ (765) Maintenance - office equipment 1,000 1,000 949 (51) Software maintenance 16,000 16,000 15,679 (321)

Total contractual 19,250 19,250 18,113 (1,137)

Total county treasurer 209,075 209,075 208,156 (919)

H.E.W. Committee Contractual Soil and water conservation district 40,000 40,000 40,000 -

Total contractual 40,000 40,000 40,000 -

Total H.E.W. Committee 40,000 40,000 40,000 -

County Clerk and Elections Personnel County Clerk's office salaries 280,605 280,605 277,668 (2,937) Part time/extra time 8,000 8,000 8,009 9 Election's office salaries 60,000 60,000 55,690 (4,310)

Total personnel 348,605 348,605 341,367 (7,238)

Commodities Office supplies 7,000 7,000 6,840 (160) Election publications 14,000 14,000 8,504 (5,496) Election supplies 53,000 53,000 72,624 19,624 Voter registration 13,000 13,000 6,142 (6,858)

Total commodities 87,000 87,000 94,110 7,110

Contractual Travel expense, dues and seminars 2,000 2,000 2,110 110 Software maintenance 49,550 49,550 47,309 (2,241)

Total contractual 51,550 51,550 49,419 (2,131)

Total county clerk and elections 487,155 487,155 484,896 (2,259)

Insurance committee Contractual Hospital and medical insurance 1,889,750 1,889,750 1,782,154 (107,596)

Total contractual 1,889,750 1,889,750 1,782,154 (107,596)

Total insurance committee 1,889,750 1,889,750 1,782,154 (107,596)

(This schedule is continued on the following pages.) - 74 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

GENERAL GOVERNMENT (Continued) Finance Committee Personnel County board salary and mileage $ 85,000 $ 85,000 $ 100,850 $ 15,850 Administrative hearing officer 1,000 1,000 3,500 2,500 Personnel committee 5,000 5,000 68 (4,932)

Total personnel 91,000 91,000 104,418 13,418

Commodities Office publications 100 100 48 (52) Office supplies 2,500 2,500 1,941 (559)

Total commodities 2,600 2,600 1,989 (611)

Contractual Auditing county office 50,000 50,000 53,960 3,960 Association dues 25,000 25,000 28,264 3,264 Contingencies 665,000 173,584 51,584 (122,000) IT and network administration - - 79 79 Postage meter and rental 4,800 4,800 5,339 539 N.W. Illinois Criminal Justice System 3,000 3,000 3,913 913

Total contractual 747,800 256,384 143,139 (113,245)

Capital outlay Other capital improvements 3,000 3,000 3,000 -

Total capital outlay 3,000 3,000 3,000 -

Total finance committee 844,400 352,984 252,546 (100,438)

Assessor Personnel Assessments office salaries 189,430 210,430 207,916 (2,514) Part time/extra time - - 1,642 1,642 Board of Review salaries and expense 10,815 10,815 10,620 (195)

Total personnel 200,245 221,245 220,178 (1,067)

Commodities Office publications - assessments office 4,000 4,000 2,639 (1,361) Office supplies - assessment office 6,000 6,000 4,552 (1,448) Purchase of office equipment 1,900 1,900 1,993 93 Board of Review official publications 300 300 - (300) Office supplies - Board of Review 3,000 3,000 1,914 (1,086)

Total commodities 15,200 15,200 11,098 (4,102)

(This schedule is continued on the following pages.) - 75 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

GENERAL GOVERNMENT (Continued) Assessor (Continued) Contractual Assessor's school per diem and mileage $ 500 $ 500 $ 39 $ (461) Travel expense, dues and seminars 750 750 61 (689) Mapping 3,000 3,000 3,400 400 Software maintenance 12,863 12,863 12,559 (304) Maintenance - office equipment 250 250 - (250)

Total contractual 17,363 17,363 16,059 (1,304)

Total assessor 232,808 253,808 247,335 (6,473)

Superintendent of Schools Personnel Salary - clerk 30,650 30,650 31,028 378

Total personnel 30,650 30,650 31,028 378

Commodities Office supplies 500 500 580 80

Total commodities 500 500 580 80

Contractual Rent 7,535 7,535 8,200 665 Contractual services 10,000 10,000 9,021 (979) Travel expense 6,000 6,000 5,949 (51) Office equipment maintenance 500 500 406 (94)

Total contractual 24,035 24,035 23,576 (459)

Total superintendent of schools 55,185 55,185 55,184 (1)

Zoning Personnel Zoning office salaries 151,980 151,980 151,312 (668)

Total personnel 151,980 151,980 151,312 (668)

Commodities Publications 1,000 1,000 - (1,000) Office equipment 1,000 1,000 - (1,000) Office supplies 3,500 3,500 3,527 27

Total commodities 5,500 5,500 3,527 (1,973)

Contractual Hearings - Board of Appeals 3,625 3,625 2,790 (835) Regional planning commission 3,780 3,780 3,015 (765) Seminars, dues and travel expense 5,250 5,250 5,944 694

(This schedule is continued on the following pages.) - 76 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

GENERAL GOVERNMENT (Continued) Zoning (Continued) Contractual (Continued) Vehicle purchase $ 4,150 $ 4,150 $ 4,150 $ - Vehicle maintenance 1,100 1,100 779 (321) Maintenance - office equipment 1,600 1,600 1,450 (150)

Total contractual 19,505 19,505 18,128 (1,377)

Total zoning 176,985 176,985 172,967 (4,018)

Information Technology Personnel Information technology salaries 64,965 73,108 85,977 12,869 Holiday pay - - 115 115

Total personnel 64,965 73,108 86,092 12,984

Contractual IT/network administration 28,940 28,940 17,096 (11,844) Internet service 9,360 9,360 9,591 231 Website maintenance - - 300 300 Training expenses - - 3,052 3,052 Mileage - - 114 114 Computer hardware and software 91,649 91,649 42,833 (48,816) Software maintenance - - 31,001 31,001 Hardware maintenance - - 3,177 3,177

Total contractual 129,949 129,949 107,164 (22,785)

Capital outlay Vehicle purchase - - 9,800 9,800

Total capital outlay - - 9,800 9,800

Total information technology 194,914 203,057 203,056 (1)

Total general government $ 4,939,179 $ 4,511,906 $ 4,286,225 $ (225,681)

PUBLIC SAFETY Sheriff Personnel Sheriff's department salaries $ 1,973,069 $ 2,117,069 $ 2,114,518 $ (2,551) Bailiff's salaries 226,848 333,565 349,054 15,489 School training and personnel expense 5,000 5,000 1,805 (3,195) Overtime 85,000 85,000 122,683 37,683 Holidays 80,000 80,000 72,026 (7,974) E.S.D.A. salaries 60,100 60,100 59,225 (875) Emergency communications salaries 606,557 648,057 613,353 (34,704) Less personnel costs charged to other funds (145,000) (145,000) (152,078) (7,078)

Total personnel 2,891,574 3,183,791 3,180,586 (3,205)

(This schedule is continued on the following pages.) - 77 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

PUBLIC SAFETY (Continued) Sheriff (Continued) Commodities Office and jail supplies $ 17,800 $ 17,800 $ 14,227 $ (3,573) Uniforms 19,800 19,800 18,764 (1,036) Weapons and ammunition 15,000 15,000 12,121 (2,879) Office equipment 2,500 2,500 1,089 (1,411)

Total commodities 55,100 55,100 46,201 (8,899)

Contractual Training 30,000 30,000 31,004 1,004 Contingencies - - 5,000 5,000 Squad car maintenance 35,000 35,000 50,336 15,336 Maintenance of copiers 7,000 7,000 2,226 (4,774) Maintenance of computers 34,000 34,000 28,681 (5,319) Maintenance of police radios 54,500 54,500 48,147 (6,353) E.S.D.A. 108,700 108,700 118,618 9,918

Total contractual 269,200 269,200 284,012 14,812

Capital outlay Computers 26,765 26,765 26,890 125 Vehicle 114,471 114,471 104,563 (9,908)

Total capital outlay 141,236 141,236 131,453 (9,783)

Total sheriff 3,357,110 3,649,327 3,642,252 (7,075)

Coroner Personnel Coroner salaries 168,417 168,417 167,173 (1,244)

Total personnel 168,417 168,417 167,173 (1,244)

Contractual Autopsies 27,284 44,792 44,792 - Lab fees 6,180 7,874 9,100 1,226 Petroleum products 1,800 1,800 1,818 18

Total contractual 35,264 54,466 55,710 1,244

Capital outlay Vehicle 3,936 3,936 3,936 -

Total capital outlay 3,936 3,936 3,936 -

Total coroner 207,617 226,819 226,819 -

(This schedule is continued on the following pages.) - 78 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

PUBLIC SAFETY (Continued) Corrections Personnel Corrections salaries $ 1,503,109 $ 1,555,463 $ 1,518,678 $ (36,785)

Total personnel 1,503,109 1,555,463 1,518,678 (36,785)

Commodities Office supplies 32,500 32,500 37,259 4,759 Petroleum products 3,200 3,200 2,830 (370) Food for county prisoners 200,000 200,000 136,938 (63,062) Uniforms 7,000 7,000 5,454 (1,546) Weapons and ammunition 3,000 3,000 2,411 (589)

Total commodities 245,700 245,700 184,892 (60,808)

Contractual Training expense 16,000 16,000 12,502 (3,498) Out of state travel 5,500 5,500 4,958 (542) Medical expense 140,000 140,000 111,381 (28,619) Prisoner mental health 15,000 15,000 15,000 - Vehicle maintenance 2,000 2,000 1,916 (84) Computer hardware and software 1,000 1,000 509 (491) Computer maintenance 19,000 19,000 12,000 (7,000) Office equipment maintenance 5,500 5,500 3,379 (2,121)

Total contractual 204,000 204,000 161,645 (42,355)

Total corrections 1,952,809 2,005,163 1,865,215 (139,948)

Total public safety $ 5,517,536 $ 5,881,309 $ 5,734,286 $ (147,023)

JUDICIARY AND COURT RELATED State's attorney Personnel State attorney's office salaries $ 530,390 $ 561,390 $ 561,064 $ (326) State witnesses - fees 40,763 40,763 40,090 (673) Illinois state's attorney and appellate prosecutor 18,000 18,000 18,000 -

Total personnel 589,153 620,153 619,154 (999)

Commodities Office supplies - state's attorney 14,000 14,000 14,401 401 Legal materials and books 15,000 15,000 14,114 (886)

Total commodities 29,000 29,000 28,515 (485)

(This schedule is continued on the following pages.) - 79 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

JUDICIARY AND COURT RELATED (Continued) State's attorney (Continued) Contractual Expert witnesses $ 500 $ 500 $ - $ (500) Travel expenses, seminars and dues 6,500 6,500 9,235 2,735 Printing appeals and transcripts 2,000 2,000 783 (1,217) Maintenance - office equipment 500 500 656 156

Total contractual 9,500 9,500 10,674 1,174

Total state's attorney 627,653 658,653 658,343 (310)

Circuit Clerk Personnel Circuit clerk office salaries 548,500 581,000 580,504 (496)

Total personnel 548,500 581,000 580,504 (496)

Commodities Juvenile publications 1,000 1,000 479 (521) Jury commission supplies 5,000 5,000 4,969 (31) Office supplies 4,000 4,000 3,613 (387)

Total commodities 10,000 10,000 9,061 (939)

Contractual Travel expenses, seminars and dues - - 65 65 Postage 10,000 10,000 9,963 (37)

Total contractual 10,000 10,000 10,028 28

Total circuit clerk 568,500 601,000 599,593 (1,407)

Judiciary Personnel Judges reimbursement salary 2,400 2,400 2,440 40 Public defenders on contract 188,017 188,017 188,016 (1) Administrative assistant salary 44,237 44,237 44,735 498

Total personnel 234,654 234,654 235,191 537

Commodities Office supplies 3,000 3,000 833 (2,167) Law library materials 10,000 10,000 10,184 184 Purchase - office equipment 3,500 3,500 5,305 1,805

Total commodities 16,500 16,500 16,322 (178)

(This schedule is continued on the following pages.) - 80 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

JUDICIARY AND COURT RELATED (Continued) Judiciary (Contineud) Contractual Appointed attorneys $ 40,792 $ 40,792 $ 47,082 $ 6,290 Expert witness 2,000 2,000 - (2,000) Interpreter 14,000 14,000 12,815 (1,185) Seminars 4,000 4,000 3,018 (982) Psychiatric cases 8,000 8,000 5,855 (2,145) Jurors circuit court - per diem and mileage 15,318 15,318 16,471 1,153 Maintenance - office equipment 3,500 3,500 1,887 (1,613)

Total contractual 87,610 87,610 87,128 (482)

Total judiciary 338,764 338,764 338,641 (123)

Probation Personnel Salaries 659,965 659,965 642,263 (17,702) Part time/extra time 24,800 24,800 23,119 (1,681)

Total personnel 684,765 684,765 665,382 (19,383)

Contractual Juvenile detention fees 30,000 30,000 39,423 9,423

Total contractual 30,000 30,000 39,423 9,423

Total probation 714,765 714,765 704,805 (9,960)

Focus House Personnel Salaries 800,110 800,110 776,634 (23,476) Part time/extra time 341,500 341,500 257,831 (83,669) Tuition reimbursement 1,000 1,000 1,000 -

Total personnel 1,142,610 1,142,610 1,035,465 (107,145)

Commodities Supplies 11,500 11,500 8,461 (3,039)

Total commodities 11,500 11,500 8,461 (3,039)

Contractual Electricity 38,000 38,000 31,245 (6,755) Gas 5,000 5,000 5,093 93 Cable TV 2,500 2,500 2,109 (391) Mileage 500 500 251 (249) CASA 12,500 12,500 12,500 - DJJ expense 2,000 2,000 300 (1,700) Telephone 5,000 5,000 4,944 (56)

(This schedule is continued on the following page.) - 81 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL NON-GAAP BUDGETARY BASIS - (Continued) GENERAL FUND

For the Year Ended November 30, 2018

Variance Original Final Over Budget Budget Actual (Under)

JUDICIARY AND COURT RELATED (Continued) Focus House (Continued) Contractual (Continued) Training $ 5,000 $ 5,000 $ 4,657 $ (343) Sex offender/polygraph service 28,500 28,500 18,163 (10,337) Counseling/psychiatric services 5,000 5,000 2,603 (2,397) Repair and maintenance 15,000 15,000 15,967 967 Food for county prisoners 60,000 60,000 28,298 (31,702) Uniforms 1,000 1,000 304 (696) Transportation and conferences 10,000 10,000 5,969 (4,031) Computer hardware and software 1,000 1,000 232 (768) Safety equipment 3,000 3,000 2,726 (274) Electronic monitoring/GPS 500 500 126 (374) Personal care and hygiene 500 500 154 (346) Medical expenses and personal care 13,500 13,500 13,547 47

Total contractual 208,500 208,500 149,188 (59,312)

Total focus house 1,362,610 1,362,610 1,193,114 (169,496)

Total judiciary and court related 3,612,292 3,675,792 3,494,496 (181,296)

TOTAL EXPENDITURES $ 14,069,007 $ 14,069,007 $ 13,515,007 $ (554,000)

(See independent auditor's report.) - 82 - NONMAJOR GOVERNMENTAL FUNDS

OGLE COUNTY, ILLINOIS

COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS

November 30, 2018

Special Revenue County County County Highway Motor Mental Bridge Engineering Fuel Tax Tuberculosis Health

ASSETS

Cash and cash equivalents $ 1,634,234 $ 55,543 $ 369,538 $ 38,721 $ 466,366 Investments - - - - - Property taxes receivable 825,000 - - 34,080 829,500 Accounts receivable - - 72,615 - - Due from other funds - - - - - Advances to other funds - - - - -

TOTAL ASSETS $ 2,459,234 $ 55,543 $ 442,153 $ 72,801 $ 1,295,866

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

LIABILITIES Accounts payable $ 105,948 $ - $ - $ - $ - Advances from other funds - - - - -

Total liabilities 105,948 - - - -

DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes 825,000 - - 34,080 829,500

Total deferred inflows of resources 825,000 - - 34,080 829,500

FUND BALANCES Restricted for Retirement - - - - - Public safety - - - - - Judiciary and court related - - - - - Highways and streets 1,528,286 55,543 442,153 - - Insurance - - - - - Health and welfare - - - 38,721 466,366 Specific purpose - - - - - Assigned Capital projects - - - - -

Total fund balances 1,528,286 55,543 442,153 38,721 466,366

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 2,459,234 $ 55,543 $ 442,153 $ 72,801 $ 1,295,866

- 83 - Special Revenue Senior War Social Cooperative Board of Dependent Animal Pet Social Veteran's Drug Security Extension Health Children Control Population Service Assistance Assistance Contribution Service

$ 367,484 $ 59,380 $ 135,952 $ 8,546 $ 12,705 $ - $ 24,861 $ 824,325 $ 142,272 ------246,500 65,000 - 900,000 142,500 80,427 ------

$ 447,911 $ 59,380 $ 135,952 $ 8,546 $ 259,205 $ 65,000 $ 24,861 $ 1,724,325 $ 284,772

$ - $ - $ - $ - $ - $ - $ - $ - $ ------

------

- - - - 246,500 65,000 - 900,000 142,500

------824,325 - - 59,380 - - - - 24,861 ------447,911 - 135,952 8,546 12,705 ------142,272

------

447,911 59,380 135,952 8,546 12,705 - 24,861 824,325 142,272

$ 447,911 $ 59,380 $ 135,952 $ 8,546 $ 259,205 $ 65,000 $ 24,861 $ 1,724,325 $ 284,772

(This statement is continued on the following pages.) - 84 - OGLE COUNTY, ILLINOIS

COMBINING BALANCE SHEET (Continued) NONMAJOR GOVERNMENTAL FUNDS

November 30, 2018

Special Revenue Drug Storm Court State's Attorney Traffic Water Law Document Automation Prevention Management Library Storage

ASSETS

Cash and cash equivalents $ 12,967 $ 6,136 $ - $ 4,799 $ 189,036 Investments - - 62,372 - - Property taxes receivable - - - - - Accounts receivable - - - 1,764 6,648 Due from other funds - - - - - Advances to other funds - - - - -

TOTAL ASSETS $ 12,967 $ 6,136 $ 62,372 $ 6,563 $ 195,684

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

LIABILITIES Accounts payable $ - $ 5,838 $ - $ - $ - Advances from other funds - - - - -

Total liabilities - 5,838 - - -

DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes - - - - -

Total deferred inflows of resources - - - - -

FUND BALANCES Restricted for Retirement - - - - - Public safety - 298 - - - Judiciary and court related 12,967 - - 6,563 195,684 Highways and streets - - 62,372 - - Insurance - - - - - Health and welfare - - - - - Specific purpose - - - - - Assigned Capital projects - - - - -

Total fund balances 12,967 298 62,372 6,563 195,684

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 12,967 $ 6,136 $ 62,372 $ 6,563 $ 195,684

- 85 - Special Revenue Circuit Clerk Tax Sale ESDA Probation Victim County Recorder's Support and Automation Distribution EOC Services Impact Marriage Ordinance Automation Maintenance

$ 27,512 $ - $ 76 $ 308,740 $ 917 $ 3,469 $ 20,962 $ 227,188 $ 2,724 ------4,586 31,362 - 11,617 - - 2,226 5,751 1,692 ------

$ 32,098 $ 31,362 $ 76 $ 320,357 $ 917 $ 3,469 $ 23,188 $ 232,939 $ 4,416

$ - $ - $ - $ - $ - $ - $ - $ - $ - - - - 19,052 - - - - -

- - - 19,052 - - - - -

------

------31,362 76 ------301,305 917 3,469 - - 4,416 ------32,098 - - - - - 23,188 232,939 -

------

32,098 31,362 76 301,305 917 3,469 23,188 232,939 4,416

$ 32,098 $ 31,362 $ 76 $ 320,357 $ 917 $ 3,469 $ 23,188 $ 232,939 $ 4,416

(This statement is continued on the following pages.) - 86 - OGLE COUNTY, ILLINOIS

COMBINING BALANCE SHEET (Continued) NONMAJOR GOVERNMENTAL FUNDS

November 30, 2018

Special Revenue Hotel/ Arrestee's Medical Motel DUI Medical Recorder's Reimbursement Tax Equipment Cost GIS

ASSETS

Cash and cash equivalents $ 6,346 $ 9,813 $ 27,987 $ 67,601 $ 98,032 Investments - - - - - Property taxes receivable - - - - - Accounts receivable - 3,717 - - 11,160 Due from other funds - - - - - Advances to other funds - - - - -

TOTAL ASSETS $ 6,346 $ 13,530 $ 27,987 $ 67,601 $ 109,192

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

LIABILITIES Accounts payable $ - $ - $ - $ - $ - Advances from other funds - - - - -

Total liabilities - - - - -

DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes - - - - -

Total deferred inflows of resources - - - - -

FUND BALANCES Restricted for Retirement - - - - - Public safety 6,346 - 27,987 67,601 - Judiciary and court related - - - - - Highways and streets - - - - - Insurance - - - - - Health and welfare - - - - - Specific purpose - 13,530 - - 109,192 Assigned Capital projects - - - - -

Total fund balances 6,346 13,530 27,987 67,601 109,192

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 6,346 $ 13,530 $ 27,987 $ 67,601 $ 109,192

- 87 - Special Revenue Recorder's Vital Circuit Clerk Insurance Special Records GIS Court Juvenile Operation and Federal/State Coroner's Premium Fund Automation Committee Automation Restitution Administration Grants Fee Levy

$ 53,411 $ 2,382 $ 125,301 $ 183,069 $ 12,828 $ 23,560 $ 15,899 $ 4,640 $ 763,965 - - 300,000 ------575,000 - - - 6,878 - - 27,371 ------36,000 ------

$ 53,411 $ 2,382 $ 425,301 $ 189,947 $ 12,828 $ 23,560 $ 43,270 $ 4,640 $ 1,374,965

$ - $ - $ - $ - $ - $ - $ - $ - $ ------

------

------575,000

------189,947 12,828 23,560 ------799,965 ------4,640 - 53,411 2,382 425,301 - - - 43,270 - -

------

53,411 2,382 425,301 189,947 12,828 23,560 43,270 4,640 799,965

$ 53,411 $ 2,382 $ 425,301 $ 189,947 $ 12,828 $ 23,560 $ 43,270 $ 4,640 $ 1,374,965

(This statement is continued on the following page.) - 88 - OGLE COUNTY, ILLINOIS

COMBINING BALANCE SHEET (Continued) NONMAJOR GOVERNMENTAL FUNDS

November 30, 2018

Special Revenue

E-Citation E-Citation Sex Offender Administrative Sale in Circuit Clerk Sheriff Registration Tow Fund Error Fund

ASSETS

Cash and cash equivalents $ 3,136 $ 8,201 $ 16,392 $ 31,522 $ 11,820 Investments - - - - - Property taxes receivable - - - - - Accounts receivable - - - - 8,326 Due from other funds - - - - - Advances to other funds - - - - -

TOTAL ASSETS $ 3,136 $ 8,201 $ 16,392 $ 31,522 $ 20,146

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

LIABILITIES Accounts payable $ - $ - $ - $ - $ - Advances from other funds - - - - -

Total liabilities - - - - -

DEFERRED INFLOWS OF RESOURCES Unavailable revenue - property taxes - - - - -

Total deferred inflows of resources - - - - -

FUND BALANCES Restricted for Retirement - - - - - Public safety - 8,201 16,392 31,522 - Judiciary and court related 3,136 - - - - Highways and streets - - - - - Insurance - - - - - Health and welfare - - - - - Specific purpose - - - - 20,146 Assigned Capital projects - - - - -

Total fund balances 3,136 8,201 16,392 31,522 20,146

TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES AND FUND BALANCES $ 3,136 $ 8,201 $ 16,392 $ 31,522 $ 20,146

- 89 - Capital Projects Total Nonmajor Revolving Thorpe Road Governmental Vehicle Purchase Overpass Funds

$ 850,940 $ - $ 7,261,298 - 385,588 747,960 - - 3,617,580 - - 276,140 - - 36,000 125,360 - 125,360

$ 976,300 $ 385,588 $ 12,064,338

$ - $ - $ 111,786 - - 19,052

- - 130,838

- - 3,617,580

- - 824,325 - - 274,026 - - 754,792 - 385,588 2,473,942 - - 799,965 - - 1,114,841 - - 1,097,729

976,300 - 976,300

976,300 385,588 8,315,920

$ 976,300 $ 385,588 $ 12,064,338

(See independent auditor's report.) - 90 - OGLE COUNTY, ILLINOIS

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS

For the Year Ended November 30, 2018

Special Revenue County County County Highway Motor Mental Bridge Engineering Fuel Tax Tuberculosis Health

REVENUES Taxes $ 810,172 $ - $ 820,723 $ 34,026 $ 844,033 Fines and fees - - - - - Intergovernmental 131,412 - 334,660 - - Charges for services - - - 4,510 - Investment income 19,506 190 3,220 - 1,902 Miscellaneous - - - - -

Total revenues 961,090 190 1,158,603 38,536 845,935

EXPENDITURES Current General government - - - - - Public safety - - - - - Judiciary and court related - - - - - Highways and streets 201,307 - 1,042,064 - - Health and welfare - - - 30,214 839,148 Capital outlay 349,605 - - - -

Total expenditures 550,912 - 1,042,064 30,214 839,148

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 410,178 190 116,539 8,322 6,787

OTHER FINANCING SOURCES (USES) Transfers in - - - - - Transfers (out) - - - - -

Total other financing sources (uses) - - - - -

NET CHANGE IN FUND BALANCES 410,178 190 116,539 8,322 6,787

FUND BALANCES, DECEMBER 1 1,118,108 55,353 325,614 30,399 459,579

FUND BALANCES, NOVEMBER 30 $ 1,528,286 $ 55,543 $ 442,153 $ 38,721 $ 466,366

- 91 - Special Revenue Senior War Social Cooperative Board of Dependent Animal Pet Social Veteran's Drug Security Extension Health Children Control Population Service Assistance Assistance Contribution Service

$ - $ - $ - $ - $ 229,765 $ 79,721 $ - $ 898,964 $ 142,272 - - 162,505 ------470,891 23,309 ------280,618 956 - 24,026 - - - - - 4,690 9 1,908 - - - - 7,169 - 41,044 9,377 2,332 - - - - 4,339 -

797,243 33,651 166,745 24,026 229,765 79,721 - 910,472 142,272

------103,462 144,861 - 19,665 - - - - 7,470 353,367 ------217,268 ------80,568 - 848,953 - 199,849 17,262 227,899 79,721 - 58,009 ------

848,953 19,665 199,849 17,262 227,899 79,721 7,470 812,674 144,861

(51,710) 13,986 (33,104) 6,764 1,866 - (7,470) 97,798 (2,589)

83,250 ------(94,822) - - - - - (1,853) -

83,250 (94,822) - - - - - (1,853) -

31,540 (80,836) (33,104) 6,764 1,866 - (7,470) 95,945 (2,589)

416,371 140,216 169,056 1,782 10,839 - 32,331 728,380 144,861

$ 447,911 $ 59,380 $ 135,952 $ 8,546 $ 12,705 $ - $ 24,861 $ 824,325 $ 142,272

(This statement is continued on the following pages.) - 92 - OGLE COUNTY, ILLINOIS

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (Continued) NONMAJOR GOVERNMENTAL FUNDS

For the Year Ended November 30, 2018

Special Revenue Drug Storm Court State's Attorney Traffic Water Law Document Automation Prevention Management Library Storage

REVENUES Taxes $ - $ - $ - $ - $ - Fines and fees - - - - - Intergovernmental - - - - - Charges for services 3,196 - - 22,842 89,545 Investment income - - 573 - 5,494 Miscellaneous - 18,301 - - -

Total revenues 3,196 18,301 573 22,842 95,039

EXPENDITURES Current General government - - - - - Public safety - 38,951 - - - Judiciary and court related 1,940 - - 19,202 30,282 Highways and streets - - - - - Health and welfare - - - - - Capital outlay 2,128 - - - 13,369

Total expenditures 4,068 38,951 - 19,202 43,651

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (872) (20,650) 573 3,640 51,388

OTHER FINANCING SOURCES (USES) Transfers in - - - - - Transfers (out) - - - - (37,500)

Total other financing sources (uses) - - - - (37,500)

NET CHANGE IN FUND BALANCES (872) (20,650) 573 3,640 13,888

FUND BALANCES, DECEMBER 1 13,839 20,948 61,799 2,923 181,796

FUND BALANCES, NOVEMBER 30 $ 12,967 $ 298 $ 62,372 $ 6,563 $ 195,684

- 93 - Special Revenue Circuit Clerk Tax Sale ESDA Probation Victim County Recorder's Support and Automation Distribution EOC Services Impact Marriage Ordinance Automation Maintenance

$ - $ - $ - $ - $ - $ - $ - $ - $ - - - - 135,887 2,280 - 29,299 - - - 47,009 ------4,534 4,586 ------85,919 36 - - - 4,689 - 6 - 794 49 - 525 - 1,106 - 490 2,819 - -

4,586 47,534 - 141,682 2,280 496 32,118 86,713 4,619

964 - 24 - - - 49,058 58,696 - - 11,941 ------82,149 2,250 - - - 12,250 ------4,995 - - 1,653 - - - - -

5,959 11,941 24 83,802 2,250 - 49,058 58,696 12,250

(1,373) 35,593 (24) 57,880 30 496 (16,940) 28,017 (7,631)

- - - 3,753 ------(27,892) ------

- (27,892) - 3,753 - - - - -

(1,373) 7,701 (24) 61,633 30 496 (16,940) 28,017 (7,631)

33,471 23,661 100 239,672 887 2,973 40,128 204,922 12,047

$ 32,098 $ 31,362 $ 76 $ 301,305 $ 917 $ 3,469 $ 23,188 $ 232,939 $ 4,416

(This statement is continued on the following pages.) - 94 - OGLE COUNTY, ILLINOIS

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (Continued) NONMAJOR GOVERNMENTAL FUNDS

For the Year Ended November 30, 2018

Special Revenue Hotel/ Arrestee's Medical Motel DUI Medical Recorder's Reimbursement Tax Equipment Cost GIS

REVENUES Taxes $ - $ 42,224 $ - $ - $ - Fines and fees - - - - - Intergovernmental - - - - - Charges for services - - - - 132,484 Investment income - - - - 184 Miscellaneous - - 12,524 8,248 -

Total revenues - 42,224 12,524 8,248 132,668

EXPENDITURES Current General government - 41,848 - - 29,830 Public safety - - 7,713 - - Judiciary and court related - - - - - Highways and streets - - - - - Health and welfare - - - - - Capital outlay - - - - -

Total expenditures - 41,848 7,713 - 29,830

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES - 376 4,811 8,248 102,838

OTHER FINANCING SOURCES (USES) Transfers in - - - - - Transfers (out) - - - - (45,000)

Total other financing sources (uses) - - - - (45,000)

NET CHANGE IN FUND BALANCES - 376 4,811 8,248 57,838

FUND BALANCES, DECEMBER 1 6,346 13,154 23,176 59,353 51,354

FUND BALANCES, NOVEMBER 30 $ 6,346 $ 13,530 $ 27,987 $ 67,601 $ 109,192

- 95 - Special Revenue Recorder's Vital Circuit Clerk Insurance Special Records GIS Court Juvenile Operation and Federal/State Coroner's Premium Fund Automation Committee Automation Restitution Administration Grants Fee Levy

$ - $ - $ - $ - $ - $ - $ - $ - $ 549,295 ------79,512 - - 7,217 3,252 62,653 90,547 7,840 10,776 - 7,530 - - 179 5,540 ------4,792 - - - 8,856 - 4,325

7,217 3,431 72,985 90,547 7,840 10,776 88,368 7,530 553,620

504 3,438 144,814 - - - 31,647 - 530,766 ------25,366 9,984 7,285 ------5,530 ------33,035 - -

504 3,438 144,814 25,366 9,984 7,285 64,682 5,530 530,766

6,713 (7) (71,829) 65,181 (2,144) 3,491 23,686 2,000 22,854

- - 20,000 ------(37,500) (3,753) - - - -

- - 20,000 (37,500) (3,753) - - - -

6,713 (7) (51,829) 27,681 (5,897) 3,491 23,686 2,000 22,854

46,698 2,389 477,130 162,266 18,725 20,069 19,584 2,640 777,111

$ 53,411 $ 2,382 $ 425,301 $ 189,947 $ 12,828 $ 23,560 $ 43,270 $ 4,640 $ 799,965

(This statement is continued on the following page.) - 96 - OGLE COUNTY, ILLINOIS

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (Continued) NONMAJOR GOVERNMENTAL FUNDS

For the Year Ended November 30, 2018

Special Revenue

E-Citation E-Citation Sex Offender Administrative Sale in Circuit Clerk Sheriff Registration Tow Fund Error Fund

REVENUES Taxes $ - $ - $ - $ - $ - Fines and fees - - 6,610 96,850 - Intergovernmental - - - - - Charges for services 5,406 1,578 - - 20,146 Investment income - - - - - Miscellaneous - - - 11,472 -

Total revenues 5,406 1,578 6,610 108,322 20,146

EXPENDITURES Current General government - - - - - Public safety - - 4,179 89,253 - Judiciary and court related 25,660 - - - - Highways and streets - - - - - Health and welfare - - - - - Capital outlay - - - 16,585 -

Total expenditures 25,660 - 4,179 105,838 -

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (20,254) 1,578 2,431 2,484 20,146

OTHER FINANCING SOURCES (USES) Transfers in - - - - - Transfers (out) - - - - -

Total other financing sources (uses) - - - - -

NET CHANGE IN FUND BALANCES (20,254) 1,578 2,431 2,484 20,146

FUND BALANCES, DECEMBER 1 23,390 6,623 13,961 29,038 -

FUND BALANCES, NOVEMBER 30 $ 3,136 $ 8,201 $ 16,392 $ 31,522 $ 20,146

- 97 - Capital Projects Total Nonmajor Revolving Thorpe Road Governmental Vehicle Purchase Overpass Funds

$ - $ - $ 4,451,195 - - 433,431 - - 1,091,327 - - 865,663 11,882 5,923 73,907 - - 130,550

11,882 5,923 7,046,073

- - 1,139,912 - - 532,539 - - 433,636 - - 1,323,939 - - 2,306,585 40,000 - 461,370

40,000 - 6,197,981

(28,118) 5,923 848,092

- - 107,003 - - (248,320)

- - (141,317)

(28,118) 5,923 706,775

1,004,418 379,665 7,609,145

$ 976,300 $ 385,588 $ 8,315,920

(See independent auditor's report.) - 98 - PROPRIETARY FUNDS

OGLE COUNTY, ILLINOIS

COMBINING SCHEDULE OF NET POSITION INTERNAL SERVICE ACCOUNTS

November 30, 2018

Hospital Self and Medical Insurance Insurance Reserve Total

CURRENT ASSETS Cash and cash equivalents $ 1,272,540 $ 32,800 $ 1,305,340

Total current assets 1,272,540 32,800 1,305,340

Total assets 1,272,540 32,800 1,305,340

CURRENT LIABILITIES Claims payable 186,593 - 186,593

Total current liabilities 186,593 - 186,593

Total liabilities 186,593 - 186,593

NET POSITION Unrestricted 1,085,947 32,800 1,118,747

TOTAL NET POSITION $ 1,085,947 $ 32,800 $ 1,118,747

(See independent auditor's report.) - 99 - OGLE COUNTY, ILLINOIS

COMBINING SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION INTERNAL SERVICE ACCOUNTS

For the Year Ended November 30, 2018

Hospital Self and Medical Insurance Insurance Reserve Total

OPERATING REVENUES Charges for services Employee contributions $ 764,900 $ - $ 764,900 Employer contributions 2,135,970 - 2,135,970 Retirees and other contributions 473,575 - 473,575

Total operating revenues 3,374,445 - 3,374,445

OPERATING EXPENSES Operations Personnel services 2,000 21,808 23,808 Contractual services 3,060,016 17,162 3,077,178

Total operating expenses 3,062,016 38,970 3,100,986

OPERATING INCOME (LOSS) 312,429 (38,970) 273,459

NON-OPERATING REVENUES (EXPENSES) Investment income 3 510 513 Other income - 30,318 30,318

Total non-operating revenues (expenses) 3 30,828 30,831

CHANGE IN NET POSITION 312,432 (8,142) 304,290

NET POSITION, DECEMBER 1 773,515 40,942 814,457

NET POSITION, NOVEMBER 30 $ 1,085,947 $ 32,800 $ 1,118,747

(See independent auditor's report.) - 100 - OGLE COUNTY, ILLINOIS

COMBINING SCHEDULE OF CASH FLOWS INTERNAL SERVICE ACCOUNTS

For the Year Ended November 30, 2018

Hospital Self and Medical Insurance Insurance Reserve Total

CASH FLOWS FROM OPERATING ACTIVITIES Receipts from interfund service transactions $ 2,135,970 $ - $ 2,135,970 Receipts from plan participants 1,238,475 - 1,238,475 Payments to suppliers (3,112,579) (17,162) (3,129,741) Payments to employees - (21,808) (21,808)

Net cash from operating activities 261,866 (38,970) 222,896

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Other income - 30,318 30,318

Net cash from noncapital financing activities - 30,318 30,318

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES None - - -

Net cash from capital and related financing activities - - -

CASH FLOWS FROM INVESTING ACTIVITIES Interest received 3 510 513

Net cash from investing activities 3 510 513

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 261,869 (8,142) 253,727

CASH AND CASH EQUIVALENTS, DECEMBER 1 1,010,671 40,942 1,051,613

CASH AND CASH EQUIVALENTS, NOVEMBER 30 $ 1,272,540 $ 32,800 $ 1,305,340

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income (loss) $ 312,429 $ (38,970) $ 273,459 Adjustments to reconcile operating income (loss) to net cash from operating activities Effects of changes in operating assets and liabilities Claims payable (50,563) - (50,563)

NET CASH FROM OPERATING ACTIVITIES $ 261,866 $ (38,970) $ 222,896

(See independent auditor's report.) - 101 - FIDUCIARY FUNDS

OGLE COUNTY, ILLINOIS

COMBINING SCHEDULE OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUNDS

For the Year Ended November 30, 2018

Balances Balances December 1 Additions Deductions November 30

Total All Agency Funds

ASSETS

Cash and cash equivalents $ 1,547,749 $ 281,629,636 $ 281,706,621 $ 1,470,764 Accounts receivable 118,252 129,965 118,252 129,965 Investments 600,000 - 100,000 500,000

TOTAL ASSETS $ 2,266,001 $ 281,759,601 $ 281,924,873 $ 2,100,729

LIABILITIES

Due to others $ 2,266,001 $ 281,759,601 $ 281,924,873 $ 2,100,729

TOTAL LIABILITIES $ 2,266,001 $ 281,759,601 $ 281,924,873 $ 2,100,729

1. Township Motor Fuel Tax

ASSETS

Cash and cash equivalents $ 996,395 $ 1,258,420 $ 1,443,172 $ 811,643 Accounts receivable 106,432 129,965 106,432 129,965

TOTAL ASSETS $ 1,102,827 $ 1,388,385 $ 1,549,604 $ 941,608

LIABILITIES Due to others $ 1,102,827 $ 1,388,385 $ 1,549,604 $ 941,608

TOTAL LIABILITIES $ 1,102,827 $ 1,388,385 $ 1,549,604 $ 941,608

2. Township Bridge

ASSETS

Cash and cash equivalents $ 24,907 $ 274,981 $ 284,431 $ 15,457

TOTAL ASSETS $ 24,907 $ 274,981 $ 284,431 $ 15,457

LIABILITIES

Due to others $ 24,907 $ 274,981 $ 284,431 $ 15,457

TOTAL LIABILITIES $ 24,907 $ 274,981 $ 284,431 $ 15,457

(This statement is continued on the following pages.) - 102 - OGLE COUNTY, ILLINOIS

COMBINING SCHEDULE OF CHANGES IN ASSETS AND LIABILITIES (Continued) AGENCY FUNDS

For the Year Ended November 30, 2018

Balances Balances December 1 Additions Deductions November 30

3. Treasurer's Trust

ASSETS

Cash and cash equivalents $ 7,508 $ - $ 7,486 $ 22

TOTAL ASSETS $ 7,508 $ - $ 7,486 $ 22

LIABILITIES

Due to others $ 7,508 $ - $ 7,486 $ 22

TOTAL LIABILITIES $ 7,508 $ - $ 7,486 $ 22

4. Condemnation

ASSETS

Cash and cash equivalents $ - $ 474,434 $ 421,434 $ 53,000

TOTAL ASSETS $ - $ 474,434 $ 421,434 $ 53,000

LIABILITIES

Due to others $ - $ 474,434 $ 421,434 $ 53,000

TOTAL LIABILITIES $ - $ 474,434 $ 421,434 $ 53,000

5. Sheriff Civil Process

ASSETS

Cash and cash equivalents $ 2,309 $ 23,296 $ 23,214 $ 2,391

TOTAL ASSETS $ 2,309 $ 23,296 $ 23,214 $ 2,391

LIABILITIES

Due to others $ 2,309 $ 23,296 $ 23,214 $ 2,391

TOTAL LIABILITIES $ 2,309 $ 23,296 $ 23,214 $ 2,391

(This statement is continued on the following pages.) - 103 - OGLE COUNTY, ILLINOIS

COMBINING SCHEDULE OF CHANGES IN ASSETS AND LIABILITIES (Continued) AGENCY FUNDS

For the Year Ended November 30, 2018

Balances Balances December 1 Additions Deductions November 30

6. Jail Commissary

ASSETS

Cash and cash equivalents $ 124,662 $ 825,255 $ 806,379 $ 143,538

TOTAL ASSETS $ 124,662 $ 825,255 $ 806,379 $ 143,538

LIABILITIES

Due to others $ 124,662 $ 825,255 $ 806,379 $ 143,538

TOTAL LIABILITIES $ 124,662 $ 825,255 $ 806,379 $ 143,538

7. Circuit Clerk

ASSETS

Cash and cash equivalents $ 78,233 $ 2,739,253 $ 2,730,783 $ 86,703 Investments 600,000 - 100,000 500,000

TOTAL ASSETS $ 678,233 $ 2,739,253 $ 2,830,783 $ 586,703

LIABILITIES

Due to others $ 678,233 $ 2,739,253 $ 2,830,783 $ 586,703

TOTAL LIABILITIES $ 678,233 $ 2,739,253 $ 2,830,783 $ 586,703

8. Focus House Resident Trust

ASSETS

Cash and cash equivalents $ 2,835 $ 1,023 $ 2,092 $ 1,766

TOTAL ASSETS $ 2,835 $ 1,023 $ 2,092 $ 1,766

LIABILITIES

Due to others $ 2,835 $ 1,023 $ 2,092 $ 1,766

TOTAL LIABILITIES $ 2,835 $ 1,023 $ 2,092 $ 1,766

(This statement is continued on the following page.) - 104 - OGLE COUNTY, ILLINOIS

COMBINING SCHEDULE OF CHANGES IN ASSETS AND LIABILITIES (Continued) AGENCY FUNDS

For the Year Ended November 30, 2018

Balances Balances December 1 Additions Deductions November 30

9. County Clerk

ASSETS

Cash and cash equivalents $ 132,360 $ 2,142,608 $ 2,101,777 $ 173,191

TOTAL ASSETS $ 132,360 $ 2,142,608 $ 2,101,777 $ 173,191

LIABILITIES

Due to others $ 132,360 $ 2,142,608 $ 2,101,777 $ 173,191

TOTAL LIABILITIES $ 132,360 $ 2,142,608 $ 2,101,777 $ 173,191

10. County Collector

ASSETS

Cash and cash equivalents $ 178,540 $ 273,890,366 $ 273,885,853 $ 183,053 Accounts receivable 11,820 - 11,820 -

TOTAL ASSETS $ 190,360 $ 273,890,366 $ 273,897,673 $ 183,053

LIABILITIES

Due to others $ 190,360 $ 273,890,366 $ 273,897,673 $ 183,053

TOTAL LIABILITIES $ 190,360 $ 273,890,366 $ 273,897,673 $ 183,053

(See independent auditor's report.) - 105 - SUPPLEMENTARY INFORMATION

OGLE COUNTY, ILLINOIS

ILLINOIS GRANT ACCOUNTABILITY AND TRANSPARENCY ACT CONSOLIDATED YEAR END FINANCIAL REPORT

November 30, 2018

CSFA Program Number Name State Federal Other Total

444-80-0668 Supplemental Nutrition Program for $ - $ 416,332 $ - $ 416,332 Women, Infants and Children - WIC Program

444-80-0678 Maternal & Infant Health Program - 69,573 - - 69,573 Family Case Management

444-80-1674 Bureau of Maternal and Child Health - Family Case Management - - - -

444-80-1675 Bureau of Maternal and Child Health - High Risk Infant Follow-Up/ Healthworks 6,764 836 - 7,600

478-00-0245 Child Support Enforcement - 3,023 - 3,023

478-00-0251 Medical Assistance Program - 61,096 - 61,096

482-00-0263 Public Health Emergency Preparedness - 48,061 - 48,061

482-00-0776 Oral Health Needs Assesment and Planning - - - -

482-00-0901 Local Health Protection Grant 83,787 - - 83,787

482-00-0904 Vector Surveillance and Control Grant 8,250 - - 8,250

482-00-1034 Safe Drinking Water - 1,475 - 1,475

482-00-1052 Illinois Tobacco-Free Communities with Reality 13,809 - - 13,809

482-00-1578 Body Art and Tanning Inspection - - - -

494-00-0961 Assistance to Needy Units of Governments - Townships/Road Districts 56,684 - - 56,684

494-00-0965 Township Bridge Program 140,269 - - 140,269

494-00-0966 County Consolidated Program 278,277 - - 278,277

494-00-1488 Motor Fuel Tax Program 2,481,157 - - 2,481,157

(This statement is continued on the following page.) - 106 - OGLE COUNTY, ILLINOIS

ILLINOIS GRANT ACCOUNTABILITY AND TRANSPARENCY ACT CONSOLIDATED YEAR END FINANCIAL REPORT (Continued)

November 30, 2018

CSFA Program Number Name State Federal Other Total

494-10-0343 State and Community Highway Safety/ National Priority Safety Program -$ -$ -$ -$

494-42-0495 Local Surface Transportation Program 56,383 56,383

586-18-0406 School Breakfast Program - 3,528 - 3,528

586-18-0407 National School Lunch Program - 6,150 - 6,150

588-15-1018 Radiological Emergency Preparedness 22,072 - - 22,072

588-40-0450 Emergency Management Performance - 24,307 - 24,307

588-40-0451 Pre-Disaster Mitigation Program - 51,524 - 51,524

Other grant programs and activities 102,690 135,406 - 238,096

All other costs not allocated - - 23,371,095 23,371,095

TOTALS $ 3,319,715 $ 751,738 $ 23,371,095 $ 27,442,548

(See independent auditor's report.) - 107 - OGLE COUNTY, ILLINOIS

PROPERTY TAX ASSESSED VALUATION, RATES, EXTENSIONS AND COLLECTIONS

Last Ten Levy Years

Tax Levy Year 2017 2016 2015

ASSESSED VALUATION $ 1,622,186,851 $ 1,575,947,131 $ 1,488,237,046

Rate* Amount Rate* Amount Rate* Amount

TAX RATES AND EXTENSIONS County General 0.27000 $ 4,379,905 0.26873 $ 4,235,043 0.27000 $ 4,018,240 County Highway 0.10000 1,622,187 0.10000 1,575,947 0.10000 1,488,237 County Bridge 0.05000 811,093 0.05000 787,974 0.05000 744,119 County Matching 0.05000 811,093 0.05000 787,974 0.05000 744,119 War Veteran's Assistance 0.00492 79,812 0.00514 81,004 0.00504 75,007 Mental Health 0.05209 844,997 0.05298 834,937 0.05073 754,983 Tuberculosis 0.00210 34,066 0.00216 34,040 0.00229 34,081 Illinois Municipal Retirement 0.13716 2,224,991 0.14436 2,275,037 0.15287 2,275,068 Cooperative Extension Education 0.00878 142,428 0.00920 144,987 0.00941 140,043 Liability Insurance 0.03390 549,921 0.03331 524,948 0.03192 475,045 Social Security Contribution 0.05548 899,989 0.05711 900,023 0.05779 860,052 Senior Citizen 0.01418 230,026 0.01421 223,942 0.01529 227,551

TOTAL TAX RATES AND EXTENSIONS 0.77861 $ 12,630,508 0.78720 $ 12,405,856 0.79534 $ 11,836,545

TAX COLLECTIONS County General $ 4,374,930 $ 4,231,361 $ 4,011,828 County Highway 1,620,343 1,574,581 1,485,851 County Bridge 810,172 787,284 742,925 County Matching 810,172 787,284 742,925 War Veteran's Assistance 79,721 80,933 74,887 Mental Health 844,033 834,212 753,774 Tuberculosis 34,026 34,012 34,023 Illinois Municipal Retirement 2,222,462 2,273,054 2,271,426 Cooperative Extension Education 142,272 144,861 139,814 Liability Insurance 549,295 524,497 474,288 Social Security Contribution 898,964 899,236 858,679 Senior Citizen 229,765 223,743 227,182

TOTAL TAX COLLECTIONS $ 12,616,155 $ 12,395,058 $ 11,817,602

PERCENTAGE COLLECTED 99.89% 99.91% 99.84%

- 108 - 2014 2013 2012 2011

$ 1,465,454,581 $ 1,506,284,634 $ 1,522,222,278 $ 1,527,920,875

Rate* Amount Rate* Amount Rate* Amount Rate* Amount

0.27000 $ 3,956,727 0.27000 $ 4,066,969 0.26496 $ 4,033,280 0.26398 $ 4,033,405 0.10000 1,465,455 0.10000 1,506,285 0.10000 1,522,222 0.09713 1,484,070 0.05000 732,727 0.05000 753,142 0.05000 761,111 0.04857 742,111 0.05000 732,727 0.05000 753,142 0.05000 761,111 0.04857 742,111 0.00512 75,031 0.00498 75,013 0.00631 96,052 0.00628 95,953 0.05561 814,939 0.05377 809,929 0.05321 809,974 0.05301 809,951 0.00233 34,145 0.00226 34,042 0.00224 34,098 0.00223 34,073 0.12931 1,894,979 0.12282 1,850,019 0.09920 1,510,044 0.09588 1,464,971 0.00955 139,951 0.00929 139,934 0.00985 149,939 0.00982 150,042 0.03241 474,954 0.03153 474,932 0.03383 514,968 0.03272 499,936 0.05630 825,051 0.05311 799,988 0.05255 799,928 0.05236 800,019 0.01447 212,051 0.01407 211,934 0.01478 224,984 0.01473 225,063

0.77510 $ 11,358,737 0.76183 $ 11,475,329 0.73693 $ 11,217,711 0.72528 $ 11,081,705

$ 3,930,404 $ 4,010,483 $ 3,974,767 $ 3,965,027 1,455,719 1,485,365 1,500,140 1,458,916 727,859 742,677 750,070 729,529 727,859 742,677 750,070 729,529 74,533 73,971 94,653 94,327 809,527 798,679 798,226 796,221 33,917 33,574 33,607 33,499 1,882,383 1,824,322 1,488,146 1,440,135 139,021 137,987 147,761 147,503 471,797 468,333 507,501 491,466 819,569 788,880 788,320 786,460 210,647 208,994 221,719 221,243

$ 11,283,235 $ 11,315,942 $ 11,054,980 $ 10,893,855

99.34% 98.61% 98.55% 98.30%

(This schedule is continued on the following page.) - 109 - OGLE COUNTY, ILLINOIS

PROPERTY TAX ASSESSED VALUATION, RATES, EXTENSIONS AND COLLECTIONS (Continued)

Last Ten Levy Years

Tax Levy Year 2010 2009 2008

ASSESSED VALUATION $ 1,522,437,946 $ 1,516,429,662 $ 1,499,060,050

Rate* Amount Rate* Amount Rate* Amount

TAX RATES AND EXTENSIONS County General 0.26602 $ 4,049,989 0.26625 $ 4,037,494 0.26920 $ 4,035,471 County Highway 0.10000 1,522,438 0.09958 1,510,061 0.09673 1,450,041 County Bridge 0.05000 761,219 0.04979 755,030 0.05000 749,530 County Matching 0.05000 761,219 0.04979 755,030 0.05000 749,530 War Veteran's Assistance 0.00631 96,066 0.00445 67,481 0.00500 74,953 Mental Health 0.05303 807,349 0.05324 807,347 0.05160 773,515 Tuberculosis 0.00224 34,103 0.00225 34,120 0.00227 34,029 Illinois Municipal Retirement 0.09623 1,465,042 0.09661 1,465,023 0.09339 1,399,973 Cooperative Extension Education 0.00985 149,960 0.00989 149,975 0.01001 150,056 Liability Insurance 0.03297 501,948 0.03310 501,938 0.03349 502,035 Social Security Contribution 0.05255 800,041 0.05276 800,068 0.05003 749,980 Senior Citizen 0.01507 229,431 0.01493 226,403 0.01488 223,060

TOTAL TAX RATES AND EXTENSIONS 0.73427 $ 11,178,805 0.73264 $ 11,109,970 0.72660 $ 10,892,173

TAX COLLECTIONS County General $ 4,013,502 $ 4,011,519 $ 4,017,512 County Highway 1,508,733 1,500,344 1,443,589 County Bridge 754,366 750,178 746,198 County Matching 754,366 750,178 746,197 War Veteran's Assistance 95,193 67,048 74,616 Mental Health 800,075 802,158 770,076 Tuberculosis 33,799 33,899 33,876 Illinois Municipal Retirement 1,451,846 1,455,605 1,393,740 Cooperative Extension Education 148,613 149,009 149,383 Liability Insurance 497,431 498,709 499,797 Social Security Contribution 792,841 794,928 746,642 Senior Citizen 227,368 224,943 222,068

TOTAL TAX COLLECTIONS $ 11,078,133 $ 11,038,518 $ 10,843,694

PERCENTAGE COLLECTED 99.10% 99.36% 99.55%

* The rates are $100 of equalized assessed valuations.

(See independent auditor's report.) - 110 -

OGLE COUNTY, ILLINOIS

SINGLE AUDIT REPORT

For the Year Ended November 30, 2018

OGLE COUNTY, ILLINOIS TABLE OF CONTENTS

Page(s)

Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ...... 1-2

Independent Auditor’s Report on Compliance for Each Federal Major Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards, Required by the Uniform Guidance ...... 3-5

Schedule of Expenditures of Federal Awards ...... 6-7

Notes to Schedule of Expenditures of Federal Awards ...... 8

Schedule of Findings and Questioned Costs ...... 9-14

Corrective Action Plan ...... 15-16

1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

The Honorable Chairman Members of the County Board Ogle County Oregon, Illinois

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, the fiduciary (agency) fund and the aggregate remaining fund information of Ogle County, Illinois (County), as of and for the year ended November 30, 2018, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements and have issued our report thereon dated May 7, 2019.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the County’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

- 1 -

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify a certain deficiency in internal control, described in the accompanying schedule of findings and questioned costs as finding 2018-001 that we consider to be a significant deficiency.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Ogle County, Illinois’ financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Ogle County, Illinois’ Responses to Findings

Ogle County, Illinois’ responses to the findings identified in our audit are described in the accompanying schedules of findings and questioned costs. The County’s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Naperville, Illinois May 7, 2019

- 2 - 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS, REQUIRED BY UNIFORM GUIDANCE

The Honorable Chairman Members of the County Board Ogle County Oregon, Illinois

Report on Compliance for Each Major Federal Program

We have audited Ogle County, Illinois (County) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the County’s major federal programs for the year ended November 30, 2018. The County’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and terms and conditions of its federal awards applicable to its federal programs.

Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of the County’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

- 3 -

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the County’s compliance.

Opinion on Each Major Federal Program

In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended November 30, 2018.

Report on Internal Control Over Compliance

Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, we did identity certain deficiencies in internal control over compliance, described in the accompanying schedule of findings and questioned costs as item 2018-002 that we consider to be a significant deficiency.

The County’s response to the internal control over compliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

- 4 -

Purpose of this Report

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance

We have audited the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Ogle County, Illinois, as of and for the year ended November 30, 2018, and the related notes to the financial statements, which collectively comprise Ogle County, Illinois’ basic financial statements. We issued our report thereon dated May 7, 2019, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the financial statements as a whole.

Naperville, Illinois May 7, 2019

- 5 - OGLE COUNTY, ILLINOIS

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

For the Year Ended November 30, 2018

CFDA # Federal Grantor Pass-Through Grantor Program Title Revenue Expenditures

10.553 Department of Agriculture Illinois State Board of Education School Breakfast Program $ 3,528 $ 3,528

10.555 Department of Agriculture Illinois State Board of Education National School Lunch Program 6,150 6,150

10.555 Department of Agriculture Illinois State Board of Education Non-Cash Commodity Assistance 1,343 1,343

Total Child Nutrition Cluster 11,021 11,021

10.557* Department of Agriculture Illinois Department of Human Services Special Supplemental Food Program for Women, Infants and Children - FY 18 72,788 72,788 FY 19 86,824 86,824

10.557* Department of Agriculture Illinois Department of Human Services Special Supplemental Food Program for Women, Infants and Children - Noncash 256,720 256,720

Total 10.557 416,332 416,332

Total Department of Agriculture 427,353 427,353

16.607 Department of Justice N/A Bulletproof Vest Partnership Grant 3,833 3,833

16.751 Department of Justice Illinois Criminal Justice Information Authority Edward Byrne Memorial Competitive Grant Program 19,678 19,678

Total Department of Justice 23,511 23,511

66.605 Environmental Protection Agency Illinois Department of Public Health Performance Partnership Grant 1,475 1,475

Total Environmental Protection Agency 1,475 1,475

93.074 Department of Health and Human Services Illinois Department of Public Health Bioterrorism Preparedness - FY18 20,905 20,905 FY19 27,156 27,156 Total 93.074 48,061 48,061

- 6 - CFDA # Federal Grantor Pass-Through Grantor Program Title Revenue Expenditures

93.268 Department of Health and Human Services Illinois Department of Public Health Immunization Program - Noncash $ 110,552 $ 110,552

93.667 Department of Health and Human Services Illinois Department of Public Health Title XX Block Grant 836 836

93.563 Department of Health and Human Services Illinois Department of Healthcare and Human Services Child Support Enforcement 3,023 3,023

93.778 Department of Health and Human Services Illinois Department of Healthcare and Family Services Medical Assistance Program - FY18 51,096 51,096 FY19 10,000 10,000 Total Medicaid Cluster 61,096 61,096

Total Department of Health and Human Services 223,568 223,568

97.042 Department of Homeland Security Illinois Emergency Management Agency Emergency Management Performance Grant 24,307 24,307

97.047 Department of Homeland Security Illinois Emergency Management Agency Pre-Disaster Mitigation 51,524 51,524

Total Department of Homeland Security 75,831 75,831

TOTAL FEDERAL AWARDS $ 751,738 $ 751,738

*Denotes a major program

- 7 - OGLE COUNTY, ILLINOIS

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

For the Year Ended November 30, 2018

Note A - Basis of Presentation

The accompanying schedule of federal awards is a summary of the activity of the County’s federal award programs presented on the modified accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board (GASB). Accordingly, revenues are recognized when the qualifying expenditure has been incurred and expenditures have been recognized when the fund liability has been incurred.

Note B - Subrecipients

There were no payments to subrecipients related to federal awards noted during the year ended November 30, 2018.

Note C - Non-Cash Transactions

The County received $110,552 of childhood immunization commodities from the U.S. Department of Health and Human Services passed through the Illinois Department of Public Health with a CFDA number of 93.268. Also, the County received $256,720 from the supplemental nutrition program for women, infant and children from the U.S. Department of Health and Human Services passed through the Illinois Department of Human Services with a CFDA number of 10.557.

Note D - Major Programs

CFDA numbers above noted with an asterisk (*) were tested as major programs.

Note E - Loans and Insurance

There were no insurance, loans or loan guarantees related to federal awards reported in the Schedule of Expenditures of Federal Awards at November 30, 2018.

Note F - Indirect Cost Rate

The County did not elect the federal 10% de minimis indirect cost rate for the year ended November 30, 2018.

- 8 -

OGLE COUNTY, ILLINOIS

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

For the Year Ended November 30, 2018

Section I - Summary of Auditor’s Results

Financial Statements

Type of auditor’s report issued: unmodified

Internal control over financial reporting: Material weakness(es) identified? yes X no Significant deficiency(ies) identified? X yes none reported

Noncompliance material to financial statements noted? yes X no

Federal Awards

Internal control over major federal programs: Material weakness(es) identified? yes X no Significant deficiency(ies) identified? X yes none reported

Type of auditor’s report issued on compliance for major federal programs: unmodified

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? X yes no

Identification of major federal programs:

CFDA Number(s) Name of Federal Program or Cluster

10.557 Special Supplemental Food Program for Women, Infants and Children

Dollar threshold used to distinguish between Type A and Type B programs: $ 750,000

Auditee qualified as low-risk auditee? X yes no

- 9 - OGLE COUNTY, ILLINOIS

SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)

For the Year Ended November 30, 2018

Section II - Financial Statement Findings

Significant Deficiency

2018-001: Segregation of Duties

Criteria: Strong internal controls require the separation of custody, authorization and recording of transactions.

Condition: With a limited number of staff in the various offices of the County, proper segregation of duties is difficult to accomplish. A fundamental element of internal control is the segregation of certain key duties. In general, the principal incompatible duties to be segregated include:

-Custody of assets, in particular cash -Authorization or approval of related transactions affecting those assets -Recording or reporting of related transactions -Execution of the transaction or transaction or transaction activity

An essential feature of segregation of duties within an organization is that no one employee or group of employees has exclusive control over any transaction or group of transactions.

We noted specific lack of segregation of duties listed below. This list would not be considered to be all inclusive as we did not perform a review of all controls structures throughout the County.

Correctional officers within the Sheriff’s Department can print checks from the Jail Commissary account without authorization from the check signer. The employee responsible for reconciling this account also has the ability to write checks with the electronic signature.

The activity for the Civil Process and Jail Commissary account maintained in the Sheriff’s Department is recorded by the same employee who receives the bank statements, prepares the bank reconciliations, and make deposits. The authorized check signer reviews the activity and bank reconciliations on a monthly basis.

This finding is repeated for the year ended November 30, 2018 and is also reported in Section IV - Prior Year Audit Findings as finding 2017-001.

-- 10 9 -- OGLE COUNTY, ILLINOIS

SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)

For the Year Ended November 30, 2018

Section II - Financial Statement Findings (Continued)

Significant Deficiency (Continued)

2018-001: Segregation of Duties (Continued)

Cause: Due to the small number of employees in each County office, a lack of segregation of duties can exist.

Effect: A lack of segregation of duties could result in errors or irregularities occurring and not being detected on a timely basis.

Recommendation: With limited staff, it is important that department heads remain diligent in their monitoring of financial transactions. A detailed review of financial reports, budget vs. actual results, bank reconciliations, payroll registers, and invoices and supporting documentation for checks greatly enhances internal controls. These reviews should be performed by someone other than the employee responsible for executing and recording the transactions.

Timely preparation of complete and accurate bank reconciliations is a key to maintaining adequate control over both cash receipts and disbursements. We recommend that the bank reconciliations be reviewed for accuracy and completeness on a timely basis by someone independent of the cash handling process. The review should include tests of mechanical accuracy and tracing of items on the reconciliation to the relevant source documents. The composition of unreconciled differences should be determined and followed up on, and any journal entries deemed necessary as a result be recorded.

In all cases, we recommend the County reassign duties in order to more fully segregate conflicting duties.

Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.

- 1110 - OGLE COUNTY, ILLINOIS

SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)

For the Year Ended November 30, 2018

Section III - Federal Award Findings and Questioned Costs

2018-002: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)-CFDA #10.557

Criteria: The Department of Human Services (DHS) WIC Policy and Procedures Manual, Part 2 - Food Delivery System, Section 4 Food Instruments states, “Local Agency staff are responsible for monitoring End of Day Food Instrument Issuance Logs to identify “gaps” in Food Instrument sequence numbers.”

Condition: For eight of forty clients tested, the stubs of food instruments issued were signed on one side but not initialed on the other side by the client. We consider this to be a significant deficiency relating to the Eligibility Compliance Requirement.

Cause: The issuer did not verify the client signed and initialed the stubs of the issued food instruments.

Effect: DHS requires clients to sign one side of the stubs and initial the other side to acknowledge receipt of the food instruments issued. Missing signatures would indicate a lack of proper approval and acknowledgement of instruments issued.

Recommendation: We recommend the food instrument stubs be reviewed for proper signature and initials at the time the food instruments are issued.

Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.

- 1211 - OGLE COUNTY, ILLINOIS

SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)

For the Year Ended November 30, 2018

Section IV - Prior Year Audit Findings

Significant Deficiency

2017-001: Segregation of Duties

Criteria: Strong internal controls require the separation of custody, authorization and recording of transactions.

An essential feature of segregation of duties within an organization is that no one employee or group of employees has exclusive control over any transaction or group of transactions.

We noted specific lack of segregation of duties listed below. This list would not be considered to be all inclusive as we did not perform a review of all controls structures throughout the County.

- 1312 - OGLE COUNTY, ILLINOIS

SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)

For the Year Ended November 30, 2018

Section IV - Prior Year Audit Findings (Continued)

Significant Deficiency (Continued)

2017-001: Segregation of Duties (Continued)

Cause: Due to the small number of employees in each County office, a lack of segregation of duties can exist.

Effect: A lack of segregation of duties could result in errors or irregularities occurring and not being detected on a timely basis.

In all cases, we recommend the County reassign duties in order to more fully segregate conflicting duties.

Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.

Current Status: This finding is repeated for the year ending November 30, 2018 and is reported in Section II as Finding 2018-001.

- 1413 -

Ogle County Health Department P. 815-562-6976 F. 815-732-7458 Kyle Auman www.health.oglecounty.org Public Administrator

OGLE COUNTY

Corrective Action Plan

For the Year Ended November 30, 2018

2018-002: Special Supplemental Nutrition Program for Women, Infants, and Children

(WIC)-CFDA #10.557

Condition Found

For eight of forty clients tested, the stubs of food instruments issued were signed on one side but not initialed on the other side by the client. We consider this to be a significant deficiency relating to the Eligibility Compliance Requirement.

Corrective Action Plan

Ogle County Health Department Nurses have received additional training on the need to for client initials on one side and signature on the other side of each participates food instrument stubs. The nurses will be conducting peer to peer random observations and audits on client files as well as voucher stubs. Peer to peer audit and observation results will be shared at clinical meetings to discuss further needs for training or other actions. The Operations Manager and Public Health Administrator will conduct random checks of food instrument voucher stubs once a quarter to ensure each participant in a group is signed and initialed.

Responsible Person for Corrective Action Plan

Program staff, Operations Manager and Public Health Administrator.

Implementation Date of Corrective Action Plan

2/1/2019

907 W Pines Road, Oregon, IL 61061 510 Lincoln Hwy. Rochelle, IL 61068

- 15 - 50 Years of Public Health Service - 16 -

RESOLUTION R-2019-0501 and CERTIFICATE OF APPOINTMENT

WHEREAS, the appointment to the Board of Health by the Ogle County Board;

WHEREAS, the name of

Carol J Hoekstra 424 First St Stillman Valley, IL 61084 who is an elector of said district, is presented to the Ogle County Board for approval of appointment;

BE IT HEREBY RESOLVED, the appointment is for an unexpired that ends 11/30/2021.

Voted upon and passed by the Ogle County Board on May 21, 2019.

______Kim P. Gouker, Chairman Ogle County Board

(COUNTY SEAL)

______Laura J. Cook, Ogle County Clerk

RESOLUTION R-2019-0502 and CERTIFICATE OF APPOINTMENT

WHEREAS, the appointment to the Board of Review by the Ogle County Board;

WHEREAS, the name of

Paula R Diehl 107 W First Mt. Morris, IL 61054 who is an elector of said district, is presented to the Ogle County Board for approval of appointment;

BE IT HEREBY RESOLVED, the appointment is for a term that ends 5/31/2021.

Voted upon and passed by the Ogle County Board on May 21, 2019.

______Kim P. Gouker, Chairman Ogle County Board

(COUNTY SEAL)

______Laura J. Cook, Ogle County Clerk

RESOLUTION R-2019-0503 and CERTIFICATE OF APPOINTMENT

WHEREAS, the appointment to the Board of Review by the Ogle County Board;

WHEREAS, the name of

Galen E Bennett 334 E 3rd Street Byron, IL 61010 who is an elector of said district, is presented to the Ogle County Board for approval of appointment;

BE IT HEREBY RESOLVED, the appointment is for a term that ends 5/31/2021.

Voted upon and passed by the Ogle County Board on May 21, 2019.

______Kim P. Gouker, Chairman Ogle County Board

(COUNTY SEAL)

______Laura J. Cook, Ogle County Clerk

RESOLUTION R-2019-0504 and CERTIFICATE OF APPOINTMENT

WHEREAS, the appointment to the Zoning Board of Appeals by the Ogle County Board;

WHEREAS, the name of

David Williams 10089 E Raindance Dr Rochelle, IL 61068 who is an elector of said district, is presented to the Ogle County Board for approval of appointment;

BE IT HEREBY RESOLVED, the appointment is for a term that ends 4/30/2023.

Voted upon and passed by the Ogle County Board on May 21, 2019.

______Kim P. Gouker, Chairman Ogle County Board

(COUNTY SEAL)

______Laura J. Cook, Ogle County Clerk

RESOLUTION R-2019-0505 and CERTIFICATE OF APPOINTMENT

WHEREAS, the appointment to the Zoning Board of Appeals by the Ogle County Board;

WHEREAS, the name of

Mark Hayes 12611 East Mowers Road Kings, Il 61068 who is an elector of said district, is presented to the Ogle County Board for approval of appointment;

BE IT HEREBY RESOLVED, the appointment is for a term that ends 4/30/2023.

Voted upon and passed by the Ogle County Board on May 21, 2020.

______Kim P. Gouker, Chairman Ogle County Board

(COUNTY SEAL)

______Laura J. Cook, Ogle County Clerk

R-2019-0506 Sheriff Fees Increase

WHEREAS, 55 ILCS 5/4-5001 provides that the statutory County Sheriff fees may be increased by the County Board if an increase is “justified by an acceptable cost study showing that the fees allowed by this Section (55 ILCS 5/4-5001) are not sufficient to cover the costs of providing the services”; and

WHEREAS, both 55 ILCS 5/4-5001 requires a statement of the costs of providing each service, program and activity be prepared and be part of the public record; and

WHEREAS, 730 ILCS 125/17 provides that the Sheriff may seek reimbursement for medical treatment costs; and

WHEREAS, a statement of cost (attached hereto and made a part hereof) and cost analysis by Bellwether, LLC. has been prepared; and

WHEREAS, based on the Bellwether, LLC study and the recommendation of the County Sheriff, and the County Board agrees that the County Code should be amended to change and establish the fees charged by the Ogle County Sheriff.

NOW, THEREFORE, BE IT ORDAINED that the County Code is amended as follows:

Take Bond Fee was $15 and will be increased to $45 Attending court with prisoner was $0.00 will be increased to $24 Work Release (per night) was $18 will be increased to $24 Weekend Service (per weekend) was $18 will be increased to $28 Inmate Sickcall (Nurse Visit) was $10 will be increased to $35 Inmate Sickcall (Doctor Visit) was $20 will be increased to $48 Escort Inmate to medical/dental (outside of jail) was $20 will be increased to $49

The Sheriff Fees increase will be effective with the passage of this resolution.

Presented and adopted at the May 21, 2019 Ogle County Board Meeting.

______Greg Sparrow, Chairman Patricia Nordman

______Kim Gouker Kimberly Whalen

______Benjamin Youman Martin Typer

______Thomas Smith R-2019-0507

DIVISION 1 ADMINISTRATIVE PROVISIONS ARTICLE D. ENVIRONMENTAL FEE SCHEDULE

SECTION:

10 1D 1: Purpose 10 1D 2: Fee Schedule 10 1D 3: Unconstitutionality Clause 10 1D 4: Repeal and Date of Effect

10 1D 1: PURPOSE: The purpose for implementing fees is to help supplement state grant and local tax levy dollars that are used to provide both regulatory and voluntary environmental health services that are currently being provided by the Ogle County Health Department.

The Ogle County Health Department Administrator has the authority to revise or amend fees with the approval from the Ogle County Health Board. The Ogle County Health Department Administrator also has the authority to, transfer, waive, or reduce any of the fees if the situation warrants it (i.e. public health emergency, hardship cases, overpayment, or other circumstances which would require a fee alteration).

10 lD 2: Fee Schedule

Food Service License Fees

Fee Description Fees: Other Food Service Fees

Facility Fee Description Fees:  Type III Facility (low) $ 175.00 Cottage Permit  Type II Facility (medium) $ 250.00 $ 25.00

 Type I Facility (high) $ 300.00 Re-inspection $ 50.00 First Visit (Due to Violations and/or $ 75.00 Second Visit  Late Renewal Penalty Fee 50% of Lic. Cost Closure) $ 100.00 Third Visit

 Non-Compliance Fee $ 50.00 Per Violation Mobile Units  Type III Facility (low) $ 100.00  Late Payment Penalty Fee 50% of fee  Type II Facility (medium) $ 150.00  Type I Facility (high) $ 200.00 Plan Reviews (new or renovation)  Type III Facility (low) $ 95.00 • Late Renewal Penalty Fee 50% of Lic. Cost  Type II Facility (medium) $ 175.00  Type I Facility (high) $ 315.00 Temporary Food Service Permit (Plan Review fee includes: application review, design Type III Facility (low) $ 40.00 review, 2 site visits, pre-opening visit)  Type II Facility (medium) $ 75.00   Type I Facility (high) $ 100.00 Additional Site Visits $ 25.00

 Non-Profit 50% of fee  Failure to obtain approval of Double the Regular Fee plan review prior to  Late Filing Fee 50% of fee construction (Less than 1 week before event)

Administrative Hearing $ 200.00 Onsite Temporary Permit Double Regular Fee

HACCP Special Process Review $ 200.00 Vending Machines $25.00

 Late Renewal Penalty Fee 50% of Lic. Cost

Page 1 of 2 Private Sewage Disposal Fees Private Well Fees Fee Description Fees: Fee Description Fees: Installer  Annual Private Sewage $ 150.00  Water Well Construction Permit Fee $ 100.00 Contractor License  Sampling New Well $ 85.00  License Reinstatement after $ 50.00 (paid with Well Permit) 1-year lapse  Re-sampling $ 65.00  License Reinstatement after $ 75.00 Dewatering Wells over 40’ in depth $ 100.00 for 3-year lapse First 10 Wells  Licensure Exam $ 100.00 $10.00 each added well  Abandoned Well Sealing Permit Fee $ 100.00 Pumper If obtained with new well permit $50.00  Annual Sewage Pumper Vertical Geothermal Well $ 100.00 for oContractor License $ 125.00 First 10 Wells o Each Truck $ 50.00 $10.00 each added well o Aeration Service Provider $ 100.00 Horizontal Geothermal Well $100.00 Licensure Exam $ 75.00 Water Sampling  Late Renewal Penalty Fee 50% of fee Private Water Analytical Fees  Bacteria $ 25.00 Private Sewage Disposal Permit  Nitrate $ 25.00  Residential Dwelling (new construction) $ 325.00  Iron $ 25.00  Residential Dwelling (repair) $ 250.00  Hardness $25.00  Commercial Facility (new construction) $ 350.00  Other Chemicals (lab cost + postage + handling 5%)  Commercial Facility (repair) $ 275.00  Private Water Sample Collection $50.00 + Lab Fee  Mechanical Units $ 325.00  On Site Well Chlorination Assistance $50.00  Training Session for Homeowner $ 150.00 Well Placement On Site Visit and/or Variance $50.00 Installation Other Service Fees  Engineering Plan Review $ 100.00 Fee Description Fees:  Septic Permit Variance Change $75.00

Building Permits requiring site visit $ 50.00  Mechanical Unit Annual Registration Fee $ 50.00  On Site Zoning Consultations $ 50.00  Mechanical Unit Code Non-Compliance Penalty Fee (assessed per month) $ 25.00 Sanitary Property Evaluation Water & Sewage $ 180.00  Septic Permit Transfer $ 50.00  Water Only $ 150.00 Late Documentation Fee (>90 days) $ 50.00  Sewage Only $ 150.00  Feasibility Study $ 100.00  Follow-up Site Visit $ 20.00 + Lab Fees

One-Two Day Service for above $ 100.00

(No Refunds for sanitary evaluation)

Subdivision Plat – Well & Septic $ 50.00/ Lot

Feasibility Review Fee ($150.00 Min.)

 Freedom of Information Requests $ 0.15/Page  Returned Check (NSF) $ 25.00  License Replacement $ 10.00

This Division shall be in full force and effect from and after ______. At that time all resolutions and parts of resolutions in conflict with this division are hereby repealed.

Passed and adopted this ___ Day of ______20___ By the Ogle County Board.

______Chairman, Ogle County Board Attest: ______Ogle County Clerk

Article D. Environmental Fee Schedule

Page 2 of 2 R-2019-0508

Resolution to Authorize Long Range Planning Invoices

WHEREAS, on May 21, 2019, the Ogle County Board reviewed a summary of proposed Long Range Planning expenses;

NOW THEREFORE, BE IT RESOLVED, that the Ogle County Board authorizes payment of Long Range invoices for the following:

VENDOR NAME DESCRIPTIO AMOUNT N ON Ogle County Collector Real Estate Tax - 507 Jefferson St., Oregon $ 1,737.40

TOTAL: $ 1,737.40

Presented and Approved at the May 21, 2019 Ogle County Board Meeting.

______Kim P. Gouker, Ogle County Board Chairman Laura J. Cook, Ogle County Clerk R-2019-0509

Resolution to Authorize Judicial Annex Capital Expense Bills

WHEREAS, on May 21, 2019, the Ogle County Board reviewed a summary of proposed Jail Facility Capital expenses;

NOW THEREFORE, BE IT RESOLVED, that the Ogle County Board authorizes payment of Long Range invoices for the following:

VENDOR NAME DESCRIPTION AMOUNT

Gilbane Contstruction Management Services - April 2019 $ 321,059.14

Heller Tree Service Remove 7 trees & stumps on new jail site $ 3,500.00

IdentiSys Card System Printer $ 5,321.62 Lease Payment - 313 W. Washington St., Oregon, June LeJar Building Fund 2019 $ 1,200.00

NiCor Gas Additional cost for work done along 6th & Washington St $ 1,952.83

Syndeo Internet for Gilbane $ 270.00

Testing Service Corporation Engineering Services $ 1,100.00

TOTAL: $ 334,403.59

Presented and Approved at the May 21, 2019 Ogle County Board Meeting.

Kim P. Gouker, Ogle County Board Chairman Laura J. Cook, Ogle County Clerk Change Order Signing Gilbane Building Company 8550 West Bryn Mawr Avenue Procedure for Ogle County Suite 500 Chicago, Illinois 60631 Judicial Center Annex Telephone: 773-695-3500 R-2019-0510

Re: Ogle County Judicial Center Annex GBCo. 8072.000 Document Signing Authority

Dear Ogle County Board Members,

Below is Gilbane's recommendation for signing procedures with regards to the Judicial Center Annex project. These signing limits, if approved, would be used to authorize Gilbane Building Company to proceed with additional work as indicated in a change bulletin or found to be outside of the original scope of the contract. Knowing this information in advance will facilitate efficiency in obtaining proper approvals from the County and prevent delays to the project. It is our recommendation that the individuals listed below be permitted to sign change orders or Authorization to proceed documents within the following limits:

Client Name: Ogle County Board

Contract Signing Authority: County Board Chairman - Kim Gouker

Change Orders Up to $10,000- One signature by any of the following: County Board Chairman- Kim Gouker, Long Range Planning Chairman- Don Griffin, or Long-Range Planning Vice Chairman- Dan Janes

Change Orders Up to $30,000- Three signatures by any combination of the following: County Board Chairman -Kim Gouker, Long Range Planning Chairman- Don Griffin, Long-Range Planning Vice Chairman- Dan Janes, or County Highway Engineer- Jeremy Ciesiel

Change Orders Over $30,000- Ogle County Board Approval prior to proceeding. Following approval, a signature would be provided by County Board Chairman Kim Gouker. In the case of an emergency or time sensitive issue where authorization to proceed must be granted as soon as possible, it may be necessary to make other arrangements to obtain the necessary Owner Approvals.

Please advise if there are any questions regarding the recommendation provided above.

Sincerely, GILBANE BUILDING COMPANY Jeremy Roling Senior Project Manager

Presented and Adopted at the May 21, 2019 Ogle County Board meeting.

______Kim P. Gouker, Chairman Laura J. Cook, County Clerk

RESOLUTION No._ 2019-0512 _

A RESOLUTION DECLARING MAY TO BE DRUG COURT AWARENESS MONTH IN OGLE COUNTY, ILLINOIS

WHEREAS this year marks the 30th anniversary of treatment courts in the United States and the 10th anniversary of treatment courts in Ogle County; and

WHEREAS there are now more than 3,000 treatment courts nationwide including both a Drug Court and a DUI court in Ogle County; and

WHEREAS treatment courts are the cornerstone of justice reform sweeping the nation; and

WHEREAS treatment courts have served 1.5 million individuals; and

WHEREAS treatment courts are now recognized as the most successful justice system intervention in our nation’s history; and

WHEREAS treatment courts save an average of $6,000 for every individual they serve; and

WHEREAS treatment courts significantly improve substance use disorder treatment outcomes, substantially reduce addiction and related crime, and do so at less expense than any other criminal justice strategy; and

WHEREAS treatment courts improve education, employment, housing and financial stability, promote family reunification, reduce foster care placements and increase the rate of addicted mothers delivering babies who are fully drug free; and

WHEREAS treatment courts facilitate community-wide partnerships, bringing together public safety and public health professionals; and

WHEREAS treatment courts demonstrate that when one person rises out of substance use and crime, we all rise.

THEREFORE, BE IT RESOLVED that County Board of Ogle County, Illinois declares that Drug Court Month be established during the month of May.

Approved this 21st day of May, 2019.

ATTEST:

______Kim P. Gouker Laura J. Cook Ogle County Board Chairman Ogle County Clerk STATE OF ILLINOIS ) ) SS COUNTY OF OGLE )

ORDINANCE NO.

AN ORDINANCE APPROVING A SPECIAL USE ON PROPERTY LOCATED AT 3690 S. WOODLAWN ROAD IN DEMENT TOWNSHIP

WHEREAS, Michael & Camille Williams, 3532 S. Woodlawn Rd., Rochelle, IL have filed a petition for a Special Use in the AG-1 Agricultural District (Petition No. 4-19SU) to allow a Class 1 Boarding House on property located at 3690 S. Woodlawn Road in Dement Township and legally described as shown in Exhibit “A” attached hereto; and

WHEREAS, following due and proper notice by publication in the Ogle County Life at least fifteen (15) days prior thereto, and by mailing notice to all owners of property abutting the subject property at least fifteen (15) days prior thereto, the Ogle County Zoning Board of Appeals conducted a public hearing on April 25, 2019 at which the petitioners presented evidence, testimony, and exhibits in support of the requested Special Use, no member(s) of the public spoke in favor of the petition, and no member(s) of the public spoke in opposition to the petition; and

WHEREAS, the Zoning Board of Appeals, having considered the evidence, testimony and exhibits presented has made its findings of fact and recommended that the requested Special Use be granted subject to six conditions as set forth in the Findings of Fact and Recommendation of the Ogle County Zoning Board of Appeals dated April 25, 2019, a copy of which is appended hereto as Exhibit “B”; and

WHEREAS, the Ogle County Board, having considered the findings of fact and recommendation of the Zoning Board of Appeals, has determined that granting the Special Use in the AG-1 Agricultural District (Petition No. 4-19SU) to allow a Class 1 Boarding House would be consistent with the requirements established by Section 16-9-8C of the Ogle County Amendatory Zoning Ordinance;

NOW, THEREFORE, BE IT ORDAINED BY THE COUNTY BOARD OF OGLE COUNTY, ILLINOIS, as follows:

SECTION ONE: The report of the Ogle County Zoning Board of Appeals, Exhibit “B” attached hereto, is hereby accepted and the findings set forth therein are hereby adopted as the findings of fact and conclusions of the Ogle County Board.

SECTION TWO: Based on the findings of fact set forth above, the petition of Michael & Camille Williams, 3532 S. Woodlawn Rd., Rochelle, IL for a Special Use in the AG-1 Agricultural

1 District (Petition No. 4-19SU) to allow a Class 1 Boarding House on property located at 3690 S. Woodlawn Road in Dement Township and legally described as shown in Exhibit “A” attached hereto, is hereby approved subject to the following conditions:

1. All proposals and representations made by the applicant and/or their representative shall be conditions of the Special Use Permit. 2. Manual fire extinguishing equipment of appropriate classification and in sufficient number and location for the safety of those utilizing the dwelling. For reference see NFPA 10 - Standards for the Installation of Portable Fire Extinguishers. 3. All combustibles or flammable liquids shall be stored in approved containers. No combustible storage shall occur in or under stairways. 4. All hallways and stairways shall be adequately lighted. 5. A complete floor plan of the establishment shall be submitted to the local fire protection district. 6. Smoke detectors and carbon monoxide (CO) detectors shall be provided pursuant to the Illinois Smoke Detector Act and Illinois Carbon Monoxide Alarm Detector Act.

SECTION THREE: This Ordinance shall be in full force and effect upon its adoption by the County Board of Ogle County, Illinois and attestation by the Ogle County Clerk.

SECTION FOUR: Failure of the owners or other party in interest or a subsequent owner or other party in interest to comply with the terms of this Ordinance, after execution of such Ordinance, shall subject the owners or party in interest to the penalties set forth in Section 16-9-10 of the Ogle County Amendatory Zoning Ordinance.

PASSED BY THE COUNTY BOARD THIS 21ST DAY OF MAY 2019 A.D.

Kim P. Gouker, Chairman of the Ogle County Board

ATTEST:

Laura J. Cook, Ogle County Clerk and Ex Officio Clerk of the Ogle County Board

2 EXHIBIT “A”

LEGAL DESCRIPTION

Part of the East Half of Section 2 and part of the Southwest Quarter of Section 1, all in Township 40 North, Range 2 East of the Third Principal Meridian, described as follows: Beginning at the Southeast corner of the Northeast fractional Quarter of said Section 2, thence Westerly along the South line of said Northeast Quarter, 1748.38 feet, thence Northwesterly, at an angle of 145°10' measured counterclockwise from said South line, 300.2 feet, thence Southwesterly, at an angle of 235°58' measured counterclockwise from the last described course, 380.5 feet, thence Southwesterly, at an angle of 161°21' measured counterclockwise from the last described course, 376.68 feet to the West line of the East Half of said Section 2, thence Southerly, at an angle of 92°31'28" measured clockwise from the last described course, along said West line, 395.0 feet, thence Easterly, at an angle of 89°57'32" measured clockwise from said West line, parallel with the South line of said Northeast Quarter, 400.0 feet; thence Northerly, at a angle of 90°02'28 11 measured clockwise from the last described course, parallel with said West line, 75.0 feet; thence Easterly at an angle of 90°02'28" measured counterclockwise from the last described course, parallel with said South line, 1040.0 feet; thence Northeasterly, at an angle of 132°40'23" measured clockwise from the last described course, 274.79 feet; thence Easterly, at an angle of 132°40'23 11 measured counterclockwise from the last described course, parallel with said South line 875.0 feet; thence Southeasterly at an angle 153°58'16" measured counterclockwise from the last described course, 525.42 feet to the center line of Woodlawn Road; thence Northwesterly, at an angle of 45°13'03 11 measured clockwise from the last described course, along said center line, 350.0 feet to the North line of the Southwest Quarter of said Section 1, thence Westerly at an angle of 108°23'26" measured clockwise from said center line, along said North line, 134.6 feet to the point of beginning, situated in the County of Ogle and State of Illinois.

Property Identification Number (PIN): 25-02-400-005 Common Location: 3690 S. Woodlawn Road EXHIBIT “B”

FINDINGS OF FACT AND RECOMMENDATION OF THE ZONING BOARD OF APPEALS

STATE OF ILLINOIS ) ) SS COUNTY OF OGLE )

ORDINANCE NO.

AN ORDINANCE APPROVING A SPECIAL USE ON PROPERTY LOCATED AT 1450 N. IL ROUTE 2 IN ROCKVALE TOWNSHIP

WHEREAS, Jason Stombaugh, 1450 N. IL Route 2, Oregon, IL has filed a petition for a Special Use in the B-1 Business District (Petition No. 5-19SU) to allow a tavern/lounge on property located at 1450 N. IL Route 2 in Rockvale Township and legally described as shown in Exhibit “A” attached hereto; and

WHEREAS, following due and proper notice by publication in the Ogle County Life at least fifteen (15) days prior thereto, and by mailing notice to all owners of property abutting the subject property at least fifteen (15) days prior thereto, the Ogle County Zoning Board of Appeals conducted a public hearing on April 25, 2019 at which the petitioner presented evidence, testimony, and exhibits in support of the requested Special Use Permit, no member(s) of the public spoke in favor of the petition, and one member of the public spoke in opposition to the petition; and

WHEREAS, the Zoning Board of Appeals, having considered the evidence, testimony and exhibits presented has made its findings of fact and recommended that the requested Special Use be granted as set forth in the Findings of Fact and Recommendation of the Ogle County Zoning Board of Appeals dated April 25, 2019, a copy of which is appended hereto as Exhibit “B”; and

WHEREAS, the Ogle County Board, having considered the findings of fact and recommendation of the Zoning Board of Appeals, has determined that granting the Special Use in the B-1 Business District (Petition No. 5-19SU) to allow a tavern/lounge would be consistent with the requirements established by Section 16-9-8C of the Ogle County Amendatory Zoning Ordinance;

NOW, THEREFORE, BE IT ORDAINED BY THE COUNTY BOARD OF OGLE COUNTY, ILLINOIS, as follows:

SECTION TWO: Based on the findings of fact set forth above, the petition of Jason Stombaugh, 1450 N. IL Route 2, Oregon, IL for a Special Use in the B-1 Business District

1 (Petition No. 5-19SU) to allow a tavern/lounge on property located at 1450 N. IL Route 2 in Rockvale Township and legally described as shown in Exhibit “A” attached hereto, is hereby approved.

SECTION THREE: This Ordinance shall be in full force and effect upon its adoption by the County Board of Ogle County, Illinois and attestation by the Ogle County Clerk.

PASSED BY THE COUNTY BOARD THIS 21ST DAY OF MAY 2019 A.D.

Kim P. Gouker, Chairman of the Ogle County Board

ATTEST:

Laura J. Cook, Ogle County Clerk and Ex Officio Clerk of the Ogle County Board

2 EXHIBIT “A”

LEGAL DESCRIPTION

Part of the Northwest Quarter of the Southeast Quarter of Section 33, Township 24 North, Range 10 East of the Fourth Principal Meridian, bounded and described as follows:

Beginning at a point in the North Line of said Southeast Quarter, 750.00 feet East of the of the center of said Section 33; thence North 88 degrees 50 minutes 39 seconds East along said North Line, a distance of 205.26 feet to the Westerly Right-of-Way Line of a public road designated Illinois Route 2; thence South 7 degrees 23 minutes 54 seconds East along said Westerly Right- of-Way Line, a distance of 73.89 feet; thence North 80 degrees 05 minutes 41 seconds East along said Westerly Right-of-Way Line, a distance of 25.91 feet; thence South 6 degrees 37 minutes 53 seconds East along said Westerly Right-of-Way line, a distance of 176.17 feet; thence South 83 degrees 00 minutes 07 seconds West, a distance of257.61 feet to a line 750 feet East of the West line of said Southeast Quarter; thence North 1 degree 02 minutes 20 seconds West along said line, a distance of 271.10 feet to the Point of Beginning, containing 1.407 acres, more or less, subject to all easements, agreements, county codes and/or ordinances of record, if any, all situated in the Township of Rockvale, the County of Ogle and the State of Illinois.

Property Identification Numbers (PIN): 09-33-401-001 Common Location: 1450 N. IL Route 2 EXHIBIT “B”

FINDINGS OF FACT AND RECOMMENDATION OF THE ZONING BOARD OF APPEALS

STATE OF ILLINOIS ) ) SS COUNTY OF OGLE )

ORDINANCE NO.

AN ORDINANCE APPROVING A ZONING MAP AMENDMENT ON PROPERTY LOCATED AT 5258 N. RIVER ROAD IN ROCKVALE TOWNSHIP

WHEREAS, Anthony S. Benesh, 3418 N. Vine Rd., Oregon, IL has filed a petition for a Map Amendment (Petition No. 2-19AM) to re-zone from AG-1 Agricultural District to R-2 Single Family Residence District on property located in part of the Northwest Quarter (NW 1/4) of the Southeast Quarter (SE1/4); and part of the Northeast Quarter (NE 1/4) of the Southeast Quarter (SE 1/4) of Section 10, T24N, R10 E of the 4th P.M., Rockvale Township, Ogle County IL and legally described as shown in Exhibit “A” attached hereto; and

WHEREAS, following due and proper notice by publication in the Ogle County Life at least fifteen (15) days prior thereto, and by mailing notice to all owners of property abutting the subject property at least fifteen (15) days prior thereto, the Ogle County Zoning Board of Appeals conducted a public hearing on April 25, 2019 at which the petitioner presented evidence, testimony, and exhibits in support of the requested Map Amendment, no member(s) of the public spoke in support of the petition, and one members of the public spoke in opposition to the petition; and

WHEREAS, the Zoning Board of Appeals, having considered the evidence, testimony and exhibits presented has made its findings of fact and recommended that the requested Map Amendment be approved as set forth in the Findings of Fact and Recommendation of the Ogle County Zoning Board of Appeals dated April 25, 2019, a copy of which is appended hereto as Exhibit “B”; and

WHEREAS, the Ogle County Board has considered the findings of fact and recommendation of the Zoning Board of Appeals, and has determined that granting the Map Amendment would be consistent with the requirements established by Section 16-9-7G of the Ogle County Amendatory Zoning Ordinance;

NOW, THEREFORE, BE IT ORDAINED BY THE COUNTY BOARD OF OGLE COUNTY, ILLINOIS, as follows:

1 SECTION TWO: Based on the findings of fact as set forth above, the petition of Anthony S. Benesh, 3418 N. Vine Rd., Oregon, IL for a Map Amendment (Petition No. 2-19AM) to rezone from AG-1 Agricultural District to R-2 Single Family Residence District on property located in part of the Northwest Quarter (NW 1/4) of the Southeast Quarter (SE1/4); and part of the Northeast Quarter (NE 1/4) of the Southeast Quarter (SE 1/4) of Section 10, T24N, R10 E of the 4th P.M., Rockvale Township, Ogle County IL and legally described as shown in Exhibit “A” attached hereto, is hereby approved and the Ogle County Zoning Map shall be amended to reflect said zone change.

SECTION THREE: This Ordinance shall be in full force and effect upon its adoption by the County Board of Ogle County, Illinois and attestation by the Ogle County Clerk.

SECTION FOUR: Failure of the owners of other party in interest to comply with the terms of this Ordinance, after execution of such Ordinance, shall subject the owners or party in interest to the penalties set forth in Section 16-9-10 of the Ogle County Amendatory Zoning Ordinance.

PASSED BY THE COUNTY BOARD THIS 21ST DAY OF MAY 2019 A.D.

Kim P. Gouker, Chairman of the Ogle County Board

ATTEST:

Laura J. Cook, Ogle County Clerk and Ex Officio Clerk of the Ogle County Board

2 EXHIBIT “A” LEGAL DESCRIPTION

Part of the Southeast Quarter of Section 10, Township 24 North, Range 10 East of the Fourth Principal Meridian, bounded and described as follows: Commencing at the Southeast Corner of said Section 10; thence North 1 degree 07 minutes 53 seconds West along the East Line of the Southeast Quarter of said Section 10, a distance of 1973.20 feet to the Southeast Comer of Block 2 of the First Addition to Rock River Terrace; thence South 88 degrees 14 minutes 07 seconds West along the South Line of said Block 2, a distance of 745.86 feet to the centerline of a public highway designated River Road (County Highway 33); thence Southwesterly along said centerline, said line being curved to the left having a radius of 1591. 56 feet, a central angle of 8 degrees 41 minutes 54 seconds, a chord distance of241.39 feet and a chord bearing of South 35 degrees 29 minutes 52 seconds West to the termination of said curve; thence South 31 degrees 09 minutes 00 seconds West along said centerline, a distance of 108.30 feet to the Point of beginning of the hereinafter described tract of land; thence North 71 degrees 50 minutes 02 seconds West, a distance of 1062.01 feet to the Southerly bank of the Rock River; thence South 60 degrees 50 minutes 15 seconds West along said Southerly bank, a distance of 143.26 feet; thence South 50 degrees 36 minutes 57 seconds West along said Southerly bank, a distance of 115.86 feet; thence South 44 degrees 37 minutes 01 seconds West along said Southerly bank, a distance of 118.15 feet; thence South 38 degrees 22 minutes 23 seconds West along said Southerly bank, a distance of 204.38 feet; thence South 29 degrees 40 minutes 54 seconds West along said Southerly bank, a distance of 108.67 feet to a point being 1549.10 feet North of the South Line of the Southeast Quarter of said Section 10 as measured perpendicular to said South Line; thence North 89 degrees 04 minutes 55 seconds East, parallel with the South Line of the Southeast Quarter of said Section 10, a distance of 1409.98 feet to the centerline of said River Road; thence North 31 degrees 09 minutes 00 seconds East along said centerline, a distance of 150.00 feet to the Point of Beginning, containing 10.000 acres, more or less, subject to that land being used for public road purposes and also subject to all easements, agreements, county codes and/or ordinances of record, if any, all situated in the Township of Rockvale, the County of Ogle, and the State of Illinois. Property Identification Number: 09-10-401-001 Common Location: 5258 N. River Road EXHIBIT “B”

FINDINGS OF FACT AND RECOMMENDATION OF THE ZONING BOARD OF APPEALS

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AN ORDINANCE AMENDING CHAPTER 4, DIVISION 2, OF THE ORDINANCES OF OGLE COUNTY, ILLINOIS TO AMEND THE HOURS WHICH ALCOHOLIC LIQUOR CAN BE SOLD UNDER A CLASS H LIQUOR LICENSE

______BE IT ORDAINED BY THE OGLE COUNTY BOARD THAT CHAPTER 4, DIVISION 2, OF THE ORDINANCES OF OGLE COUNTY, ILLINOIS BE AMENDED BY REPEALING THE PORTION OF SECTION 4-2D-1 (Class H license), WHICH WAS PASSED BY THE OGLE COUNTY BOARD ON MAY 19, 2019, AND REPLACING IT WITH THE FOLLOWING:

4-2D-1

Class H license:

All hours applicable to a Class A-1 license, and in addition from March 15th to October 31st of each year a Class H license holder shall be allowed to sell alcoholic liquor on Sundays between 8:00 a.m. and 12:00 noon.

PASSED AND APPROVED this 21th day of May, 2019.

______Kim P. Gouker Ogle County Board Chairman

ATTEST:

______Laura J Cook, Ogle County Clerk

ORDINANCE OF THE COUNTY BOARD OF THE COUNTY OF OGLE, ILLINOIS

AN ORDINANCE ESTABLISHING CIVIL FEES AND CRIMINAL AND TRAFFIC ASSESSMENTS TO BE CHARGED BY THE CLERK OF THE CIRCUIT COURT

Civil fees and criminal assessments shall meet the requirements of Section 27.1b of the Clerks of Courts Act, 705 ILCS 105/27.1b, and the Criminal and Traffic Assessment Act, 705 ILCS 105/135 et seq.

Civil Fees.

A. Fees in civil matters shall be assessed and distributed as set forth herein, in compliance with Section 27.1b of the Clerks of Courts Act, 705 ILCS 105/27.1b.

1. SCHEDULE 1: $306.00 to be divided as follows:

b. $11.00 to be remitted to the State Treasurer and deposited as follows: (1) Access to Justice Fund - $2.00 (2) Supreme Court Special Purposes Fund - $9.00

c. $250.00 to be remitted to the County Treasurer and deposited as follows: (1) Clerk - $100.00 (2) Court - $80.00 (3) Judicial Security - $50.00 (4) Law Library - $20.00

2. SCHEDULE 2: $256.00 to be divided as follows:

b. $11.00 to be remitted to the State Treasurer and distributed as follows: (1) Access to Justice Fund - $2.00 (2) Supreme Court Special Purposes Fund - $9.00

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c. $200.00 to be remitted to the County Treasurer and distributed as follows: (1) Clerk - $75.00 (2) Court – $55.00 (3) Judicial Security - $50.00 (4) Law Library - $20.00

3. SCHEDULE 3: $89.00 to be divided as follows:

b. $11.00 to be remitted to the State Treasurer and distributed as follows: (1) Access to Justice Fund - $2.00 (2) Supreme Court Special Purposes Fund - $9.00

c. $56.00 to be remitted to the County Treasurer and distributed as follows: (1) Clerk - $23.00 (2) Court – $13.00 (3) Judicial Security - $10.00 (4) Law Library - $10.00

4. SCHEDULE 4: $0.00

C. The fees for filing an appearance in a civil action shall be as set forth in the schedules below in accordance with case categories established by the Illinois Supreme Court:

1. SCHEDULE 1: $181.00 to be divided as follows:

b. $11.00 to be remitted to the State Treasurer and distributed as follows: (1) Access to Justice Fund - $2.00 (2) Supreme Court Special Purposes Fund - $9.00

c. $125.00 to be remitted to the County Treasurer and distributed as follows: (1) Clerk - $50.00 (2) Court – $30.00 (3) Judicial Security - $25.00 (4) Law Library - $20.00

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2. SCHEDULE 2: $109.00 to be divided as follows:

e. $9.00 to be remitted to the State Treasurer and distributed as follows: (1) Supreme Court Special Purposes Fund - $9.00

f. $90.00 to be remitted to the County Treasurer and distributed as follows: (1) Clerk - $35.00 (2) Court – $25.00 (3) Judicial Security - $20.00 (4) Law Library - $10.00

3. SCHEDULE 3: $0.00

1. Alias summons or citation: $5.00

2. Jury services: $212.50

3. Change of venue: $40.00

4. Petition to vacate or modify: a. If filed within 30 days: $40.00 b. If filed after 30 days: $40.00 c. Notice sent to Secretary of State: $40.00

5. Appeals preparation: a. If record is 100 pages or less: $50.00 b. If record is between 100 and 200 pages: $100.00 c. If record is 200 pages or more: Add’l fee of $0.25 per page

7. Mailing: $10.00 plus the cost of postage

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8. For each certified copy of a judgment, following the first copy: $10.00

10. For each record search, within a division or municipal district: $6.00 for each year searched

11. For each page of hard copy print output, when case records are maintained on an automated medium: $6.00

12. Performing a marriage in court: $10.00

13. For filing each deed of voluntary assignment: $20.00; for recording a deed of voluntary assignment: $0.50 for each 100 words

14. Expungement petition: $60.00 and an additional fee of $4.00 for each certified copy of an order to expunge arrest records

16. For correction of the case number, case title, or attorney computer identification number, if required by rule of court, on any document filed in the Clerk’s Office: $25.00

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Criminal Assessments.

B. Schedules:

1. SCHEDULE 1: Generic Felony Offenses

a. The Clerk shall collect $549.00 and remit as follows:

(1) $354.00 to the County Treasurer who shall deposit the money as follows:

(2) $195.00 to the State Treasurer

2. SCHEDULE 2: Felony DUI Offenses

a. The Clerk shall collect $1,709.00 and remit as follows:

(1) $399.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $300.00 to the County General Fund to be distributed as follows: vii. Clerk: $145.00

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viii. Court: $50.00 ix. Drug Court: $10.00 x. Judicial Security: $50.00 xi. State’s Attorney: $40.00 xii. Youth Diversion: $5.00 (e) $10.00 to the Child Advocacy Center Fund (f) $2.00 to the State’s Attorney Records Automation Fund (g) $2.00 to the Public Defender Records Automation Fund (h) $20.00 to the County Jail Medical Costs Fund (i) $20.00 to the Probation and Court Services Fund

(2) $1,110.00 to the State Treasurer

(3) $200.00 to the treasurer of the unit of local government of the arresting agency

3. SCHEDULE 3: Felony Drug Offenses

a. The Clerk shall collect $2,215.00 and remit as follows:

(1) $354.00 to the County Treasurer who shall deposit the money as follows:

(2) $1,861.00 to the State Treasurer

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4. SCHEDULE 4: Felony Sex Offenses

a. The Clerk shall collect $1,314.00 and remit as follows:

(1) $354.00 to the County Treasurer who shall deposit the money as follows:

(2) $960.00 to the State Treasurer

5. SCHEDULE 5: Generic Misdemeanor Offenses

a. The Clerk shall collect $439.00 and remit as follows:

(1) $282.00 to the County Treasurer who shall deposit the money as follows:

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(g) $2.00 to the State’s Attorney Records Automation Fund (h) $2.00 to the Public Defender Records Automation Fund (i) $10.00 to the County Jail Medical Costs Fund (j) $20.00 to the Probation and Court Services Fund

(2) $155.00 to the State Treasurer

(3) $2.00 to the treasurer of the unit of local government of the arresting agency

6. SCHEDULE 6: Misdemeanor DUI Offenses

a. The Clerk shall collect $1,381.00 and remit as follows:

(1) $322.00 to the County Treasurer who shall deposit the money as follows:

(2) $707.00 to the State Treasurer

(3) $352.00 to the treasurer of the unit of local government of the arresting agency

7. SCHEDULE 7: Misdemeanor Drug Offenses

a. The Clerk shall collect $905.00 and remit as follows:

(1) $282.00 to the County Treasurer who shall deposit the money as follows:

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(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $185.00 to the County General Fund to be distributed as follows: i. Clerk: $75.00 ii. Court: $35.00 iii. Drug Court: $10.00 iv. Judicial Security: $25.00 v. State’s Attorney: $35.00 vi. Youth Diversion: $5.00 (f) $10.00 to the Child Advocacy Center Fund (g) $2.00 to the State’s Attorney Records Automation Fund (h) $2.00 to the Public Defender Records Automation Fund (i) $10.00 to the County Jail Medical Costs Fund (j) $20.00 to the Probation and Court Services Fund

(2) $621.00 to the State Treasurer

(3) $2.00 to the treasurer of the unit of local government of the arresting agency

8. SCHEDULE 8: Misdemeanor Sex Offenses

a. The Clerk shall collect $1,184.00 and remit as follows:

(1) $282.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $185.00 to the County General Fund to be distributed as follows: i. Clerk: $75.00 ii. Court: $35.00 iii. Drug Court: $10.00 iv. Judicial Security: $25.00 v. State’s Attorney: $35.00 vi. Youth Diversion: $5.00 (f) $10.00 to the Child Advocacy Center Fund (g) $2.00 to the State’s Attorney Records Automation Fund (h) $2.00 to the Public Defender Records Automation Fund (i) $10.00 to the County Jail Medical Costs Fund (j) $20.00 to the Probation and Court Services Fund

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(2) $900.00 to the State Treasurer

(3) $2.00 to the treasurer of the unit of local government of the arresting agency

9. SCHEDULE 9: Major Traffic Offenses

a. The Clerk shall collect $325.00 and remit as follows:

(1) $203.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $150.00 to the County General Fund to be distributed as follows: i. Child Advocacy: $10.00 ii. Clerk: $50.00 iii. Court: $20.00 iv. Drug Court: $10.00 v. Jail Medical: $10.00 vi. Judicial Security: $31.00 vii. PD Automation: $2.00 viii. State’s Attorney: $10.00 ix. State’s Attorney Automation: $2.00 x. Youth Diversion: $5.00

(2) $97.00 to the State Treasurer

(3) $25.00 to the treasurer of the unit of local government of the arresting agency

10. SCHEDULE 10: Minor Traffic Offenses

a. The Clerk shall collect $226.00 and remit as follows:

(1) $168.00 to the County Treasurer who shall deposit the money as follows:

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(e) $115.00 to the County General Fund to be distributed as follows: i. Child Advocacy: $10.00 ii. Clerk: $40.00 iii. Court: $15.00 iv. Drug Court: $10.00 v. Judicial Security: $21.00 vi. PD Automation: $2.00 vii. State’s Attorney: $10.00 viii. State’s Attorney Automation: $2.00 ix. Youth Diversion: $5.00

(2) $46.00 to the State Treasurer

(3) $12.00 to the treasurer of the unit of local government of the arresting agency

11. SCHEDULE 10.5: Truck Weight and Load Offenses

a. The Clerk shall collect $260.00 and remit as follows:

(1) $168.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $115.00 to the County General Fund to be distributed as follows: i. Child Advocacy: $10.00 ii. Clerk: $40.00 iii. Court: $15.00 iv. Drug Court: $10.00 v. Judicial Security: $21.00 vi. PD Automation: $2.00 vii. State’s Attorney: $10.00 viii. State’s Attorney Automation: $2.00 ix. Youth Diversion: $5.00

(2) $92.00 to the State Treasurer

12. SCHEDULE 11: Conservation Offenses

a. The Clerk shall collect $195.00 and remit as follows:

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(1) $168.00 to the County Treasurer who shall deposit the money as follows:

(a) $20.00 to the Court Automation Fund (b) $20.00 to the Court Document Storage Fund (c) $5.00 to the Circuit Court Clerk Operation and Administrative Fund (d) $8.00 to the Circuit Court Clerk Electronic Citation Fund (e) $115.00 to the County General Fund to be distributed as follows: i. Child Advocacy: $10.00 ii. Clerk: $40.00 iii. Court: $15.00 iv. Drug Court: $10.00 v. Judicial Security: $21.00 vi. PD Automation: $2.00 vii. State’s Attorney: $10.00 viii. State’s Attorney Automation: $2.00 ix. Youth Diversion: $5.00

(2) $25.00 to the State Treasurer

(3) $2.00 to the treasurer of the unit of local government of the arresting agency

13. SCHEDULE 12: Dispositions under Supreme Court Rule 529 (No Court Appearance Required Traffic Offenses)

a. The Clerk shall collect $164.00 and remit as follows:

(1) $100.00 to the County Treasurer who shall deposit the money as follows:

(2) $14.00 to the State Treasurer

(3) $50.00 to the treasurer of the unit of local government of the arresting agency

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14. SCHEDULE 13: Petty Offense, Business Offense, or Non-Traffic Ordinance Violation

a. The Clerk shall collect $100.00 and remit as follows:

(1) $75.00 to the County Treasurer who shall deposit the money as follows:

(2) $25.00 to the treasurer of the unit of local government of the arresting agency

BE IT FURTHER ORDAINED, that this Ordinance shall be effective on July 1, 2019.

APPROVED this _ 21st _ day of ______May ______, 2019 by the County Board of the County of Ogle, Illinois.

______Chairman of the Board

Attested by:

______County Clerk

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