Boone County finance report: mid‑year audit draft, slipping interest income and a push for more board budget oversight

Boone County finance staff told the finance committee on June 11 that the county has a draft audit and is on track to present it at next week's county board meeting, but warned of several revenue and expenditure items the board should watch.

Miss Tobin, in the administration monthly financial report, said the county submitted the management discussion and analysis to auditors and expects the audit presentation at the upcoming county board meeting. She reported that overall revenues are around the mid‑year expectation but highlighted weaker receipts in circuit court fees, county clerk fees and lower interest income than budgeted.

Tobin also flagged overtime spending: corrections overtime is about 57% of budgeted levels and the sheriff’s overtime exceeds 60%; staff said they are monitoring those accounts.

Commissioners discussed FY2027 planning. Staff presented a calendar for the budget process, with department presentations beginning in September and department review meetings in late August. Several commissioners supported increased board participation; one suggested a three‑to‑five‑member ad hoc budget committee to conduct more detailed review before department presentations. Finance chair and staff said they will refine the calendar and consider volunteer members for more intensive budget review.

Also on the consent items, the committee discussed a proposed 60‑month copier lease for probation from Marco at $113 per month; the probation director said Marco offered better pricing and color capability and that the full proposal will be included in the county board packet.

The committee did not take final action on the UDO's livestock setback provisions — a separate agenda item — and directed staff to return with legal advice on the statute and draft language for subdivisions and planned developments.

The finance committee adjourned at 7:03 p.m.