Cook County Audit Committee Meeting – September 23, 2026

The Audit Committee of Cook County, Illinois, met on September 23, 2026, at 1:00 PM. The meeting was called to order with a quorum present. Commissioners Aguilar, Moore, and Sean Morrison were absent; Commissioners Gaynor, Laurie, and Scott were excused. The committee reviewed several audit reports, heard public comments, and approved all items on the agenda.

Public Comments & Testimony

• Zoe Lee expressed strong opposition to the county’s actions, alleging corruption, theft of public funds, and mistreatment of Black Chicagoans. She demanded a forensic audit and accused officials of “political slavery” and neglecting veterans. She referenced her family’s history in Chicago and claimed the county is “stealing all the money.”
• George Blakemore criticized the county for allowing immigrants into the community while Black residents are displaced and not receiving service contracts or jobs. He urged Black unity and referenced his ancestors’ disapproval of current policies.

Consent Calendar

• Approval of Minutes (Item 26-2343): Moved by Commissioner Naya, seconded by Commissioner McCaskill. The minutes of the July 14, 2026, Audit Committee meeting were approved unanimously.
• Receive and File – ARPA Good Food Purchasing Program Review (Item 26-1796): Moved by Commissioner Naya, seconded by Commissioner Britton. Auditor Heath Wolf presented the review covering December 1, 2023, to November 30, 2024. The report concluded that funds were used as intended and program objectives were met. Two minor observations were noted: late vendor payment processing and an incorrect payroll cost allocation. The motion passed unanimously.
• Receive and File – Open Recommendations Report as of May 2026 (Item 26-1800): Moved by Commissioner Naya, seconded by Commissioner Stamps, with Commissioners Moore and Miller added to the roll. Auditor Heath Wolf reported that six recommendations were closed since October 2025, leaving 10 open. A new electronic audit work paper system will be implemented next month to allow real-time reporting. Commissioner Daly noted one open recommendation from 2015 regarding the Clerk of the Circuit Court’s revenue process, which is under audit. The motion passed unanimously.

Discussion Items

• Receive and File – Audit of Sheriff’s Office Commissary for FY2024 (Item 26-1809): Moved by Commissioner Naya, seconded by Commissioner Miller. Auditor Heath Wolf presented the annual commissary audit required by state statute. The audit found one finding: the Sheriff’s Office and Department of Corrections (DOC) did not document their review of the commissary vendor’s annual pricing report. Corrective actions are underway.
  • Commissioner Naya asked about sales tax charged to detainees; Sheriff’s Office CFO Jarna Cobra confirmed it is required by state law.
  • Commissioner Naya questioned a $124,000 cable expense listed in the appendix. CFO Cobra explained it was a one-time upgrade to fiber wiring for one division, with future upgrades planned.
  • Commissioner Stamps raised concerns about the commissary’s profitability and product quality. The audit reported total commissary sales of $9,181,494 for FY2024, with a vendor commission of nearly half ($5 million total expenditures including commission, postage, and sales tax), and a profit of $3.6 million for the Inmate Welfare Fund (IWF). The fund balance was $15.1 million at year-end. Commissioner Stamps noted that detainees are paying for cable and upgrades, and questioned the inferior quality of commissary items. Executive Director Jason Hernandez and First Assistant Executive Director Steve Wolinski responded, stating that the program provides items beyond what is required by jail standards, and that the IWF funds are used to improve detainees’ quality of life. They also acknowledged that some products had been reported as stale or molded. Commissioner Stamps expressed concern about the ethical implications of the commissary system. The motion to receive and file passed unanimously.

Key Outcomes

• All four agenda items were approved unanimously.
• Auditor Heath Wolf provided a staffing update: the Office of the County Auditor now has 18 of 23 positions filled, with three additional staff expected in October and two more in November, aiming to be fully staffed by the end of the fiscal year.
• The meeting adjourned after a motion by Commissioner Trevor, seconded by Commissioner Miller. Attendees were reminded of the benefits preview on the seventh floor until 3:00 PM.