Lake County's Financial and Administrative Committee approved Oct. 9 a resolution establishing a Circuit Court Clerk Operations and Administration Fund and adopted a technical amendment to the resolution to add statutory citations.

Regina Tuzak, chief financial officer, said the resolution creates a fund to track fees collected by the circuit court clerk that can be used for clerk operations and administration. "The Illinois statutes provide that a fund can be created entitled Circuit Court Clerk Operations and Administrative Fund, and this resolution establishes that fund," Tuzak said.

Committee members discussed whether the fund should be recorded as a special revenue fund or remain a custodial account. Tuzak and staff explained the difference relates to where the line appears on audited financial statements and how the bank account is handled. The clerk's collections have been held in a custodial account in the clerk's name, and Tuzak said the primary purpose of the resolution is transparency so the board and public see the revenue and how it may offset clerk operations.

Member Clark moved an amendment to add statutory citations, proposing language referencing "705 ILCS 135/10-5(d)(3) and 705 ILCS 100" and to remove the phrase "special revenue" from a whereas clause. The motion to amend was seconded and adopted. County staff confirmed the custodial bank account already exists and that there is currently a balance in the account; one committee member referred to roughly $500,000 in the account during discussion. Mike Wheeler, budget director, said the clerk's revenue had been zeroed out in last year's budget book, which created confusion during the budget process because the receipts existed but were not presented as a separate fund in the county budget book.

Committee members said the change will improve transparency; staff said the county will later determine whether the accounting classification should be custodial or special revenue and that either method will include the fund in annual financial statements. The amended resolution passed by committee vote.