Cook County Audit Committee Meeting Summary – October 20, 2026

The Cook County Audit Committee met at 11:00 AM on October 20, 2026. The chair called the meeting to order, a quorum was established, and a motion to allow remote participation passed unanimously among present members. The committee then heard public comment, approved prior minutes, received an audit report on ARPA behavioral health funding, and approved an amendment to the county audit standards.

Roll Call and Remote Participation

• Commissioners McCaskill and Vasquez were initially listed as absent, and Commissioner Sean Morrison was excused. Commissioner Vasquez later voted remotely.
• A motion by Commissioner Anaya, seconded by Commissioner Miller, to permit remote participation passed with 15 ayes; Commissioner McCaskill was absent and Commissioner Sean Morrison was excused.

Public Comments & Testimony

• George Blake Moore spoke and expressed strong criticism of the government, the audit process, and the upcoming election. He said the system is broken, called the election a "dog and pony show," and questioned why Black voters would support officials who bring in outside people to use county resources, contracts, and jobs. He indicated he might not vote, then said he would vote. His time expired and he was gaveled out.

Discussion Items

• Approval of Minutes (Item 26-2608): Commissioner Anaya moved, Commissioner Trevor seconded, and the committee approved the minutes from the September 23, 2026 meeting by voice vote.

• ARPA Behavioral Health Support and Expansion Program Review (Item 26-2040): County Auditor Heath Wolf presented the Office of the County Auditor's report dated July 21, 2026. The audit covered December 1, 2023 through November 30, 2024 and evaluated monitoring over the use of ARPA funds. Three observations were cited:

  • Among 67 files reviewed, there was missing documentation or items that did not reconcile.
  • Some employees who worked on ARPA programs were not on the provided list, some employees' percentage-of-time forms did not total 100%, and Quarters 3 and 4 forms were missing from the Bureau of Finance's SharePoint site.
  • Eight subrecipients spent 66% of the fiscal year 2022-2024 ARPA funds for the program but served only 8.45% of program participants.
  • Dr. Joshi, representing the Cook County Department of Public Health, responded. He thanked the auditor, concurred with some findings, did not concur where documentation existed in GovGrants, and said corrective actions for observation two were completed. He argued that counting unique participants does not capture the intensity, duration, or frequency of services, and he provided examples: Big Brothers Big Sisters Chicago served only 12 participants in 2024 but served 143 youth over the full grant, including 100 African American and 27 Latino youth, expanded into 28 communities, established 26 school partnerships, and 88% of served youth showed growth in positive behaviors. The Asian Health Coalition served 27 people in FY24 but 243 over the grant, developed eight multilingual resource guides, collected 300 survey responses, and reached 96,000 people through media campaigns.
  • Chair Degnan and Commissioner Daly asked how the county verifies subrecipient outcomes and whether indirect reach can be better documented. Dr. Joshi said the department is in ongoing dialogue with grantees and will conduct a comprehensive evaluation of the program, which will be shared with the committee.
  • The motion by Commissioner Anaya, seconded by Commissioner Scott, to receive and file the item passed by roll call with 15 ayes; Commissioner McCaskill was absent and Commissioner Sean Morrison was excused.

• Audit Standards Amendment (Item 26-2113): Auditor Wolf proposed amending the audit standards ordinance to change the requirement to follow both the Yellow Book (Generally Accepted Government Auditing Standards) and the Red Book (Institute of Internal Auditors Global Internal Audit Standards) to an "or" standard, allowing the county auditor to choose the appropriate standard for each engagement. He explained that following both on every audit is burdensome, that over 70% of audits would fall under the Yellow Book, and that a peer review is planned for calendar year 2027.

  • The motion by Commissioner Anaya, seconded by Commissioner Britton, to approve the ordinance amendment passed by roll call with 15 ayes; Commissioner McCaskill was absent and Commissioner Sean Morrison was excused.

Key Outcomes

• Motion to allow remote participation approved.
• Minutes from September 23, 2026 approved.
• ARPA Behavioral Health Support and Expansion Program Review received and filed.
• Audit standards ordinance amendment approved, changing the auditor's required standards from "and" to "or."
• Commissioner Vasquez moved to adjourn, Commissioner Gaynor seconded, and the meeting adjourned.