May 20, 2026: Board of Library Trustees Finance Committee Meeting Minutes

Pending Library Board Approval at the June 24, 2026 meeting

Minutes Prepared By: Colin Bird-Martinez, Library Board Trustee

Call to Order and Roll Call

The Finance Committee called the meeting to order at 6:10 pm.

Present: Annie Wilkinson (Board Trustee, Advocacy Chair), Colin Bird-Martinez (Board Trustee, Finance Chair), Megan Butman (Board Trustee, Governance Chair), Billy Treece (Director of Finance & Human Resources), Elsworth Carman (Executive Director)

Public Comments

There were no public comments received in writing or in person for the meeting.

April 2026 Available Cash

  • April cash position is generally close to where expected. 
  • Staff are preparing for delays in property tax installments due to delays in tax bill distribution. 
  • Cook County has paused all disbursements after April 1, 2026. 
  • Approximately 80% of the expected first installment has been received. 
  • Collection adjustments are contributing to the delay. 
  • Unknowns remain regarding:
    • Timing of the remaining 20% of the first installment 
    • Length of delay for the second installment 
  • Current cash on hand is projected to sustain operations through approximately December–January. 

April 2026 Statement of Revenue and Expenditure

  • Revenue and expenditure reports will continue to show property tax reporting unadjusted. 
  • Audit reporting will instead reflect those revenues as second installment revenue for the prior year, per audit treatment. 

Review of Required Monthly Financial Reports

The board discussed:

  • ADA compliance requirements related to posting financial documents. 
  • Posting requirements for:
    • Fiscal reports 
    • Bank reconciliation reports 
    • Cash disbursement reports 

Possible reporting changes discussed:

  • Reducing reporting frequency for some items. 
  • Possible elimination of regular posting of:
    • Bank reconciliation reports 
    • Cash disbursement reports 

Adjournment

The meeting was adjourned at 6:54 pm.