XBRL for Local Governments Local governments needing strong fiscal health are vital for a healthy democracy, a strong economy, and a good quality of life for residents. To achieve this, clear and easy-to-find financial information is key. This transparency allows people to understand how their government spends money and also helps make decisions based on data. There's ongoing development to create a standardized XBRL taxonomy specifically for US local governments. This is a positive step towards wider adoption. Overall, XBRL has the potential to improve transparency, efficiency, and analysis of local government finances. However, addressing the challenges is crucial for successful implementation. READ MORE... Read working paper from University of Michigan Center for Local, State, and Urban Policy featuring Will County Auditor Duffy Blackburn. https://closup.umich.edu/research-projects/modernizing-state-and-local-government-fiscal-transparency Read Illinois Senate Resolution featuring Will County Auditor Duffy Blackburn. https://www.ilga.gov/ftp/legislation/102/SR/10200SR0048.htm Read article " XBRL US Release CAFR Taxonomy for Municipal Reporting" featuring Will County Auditor Duffy Blackburn. https://www.xbrl.org/news/xbrl-us-release-cafr-taxonomy-for-municipal-reporting/ Read article from Bond Buyer "FIMSAC to discuss XBRL, standard disclosure next week" featuring Will County Auditor Duffy Blackburn discussion with U.S. Securities and Exchange Commission FIMSAC committee. https://www.bondbuyer.com/news/fimsac-to-discuss-xbrl-standard-disclosure-next-week XBRL Reports 2018 XBRL Financial Report 2018 Inline XBRL Financial Report 2017 XBRL Financial Report 2016 XBRL Financial Report

Recent news WILL COUNTY GOVERNMENT: FIRST IN NATION TO PUBLISH AI-ENABLED FINANCIAL REPORT Read More BLACKBURN SELECTED AS PANELIST FOR STATE CPA GOVERNMENT CONFERENCE Read More WILL COUNTY GETS RARE A+ IN GOVERNMENT TRANSPARENCY Read More COUNTY AUDITOR BLACKBURN, STATE’S ATTORNEY GLASGOW PRESENT FRAUD PREVENTION SEMINAR FOR GOVERNMENT, SCHOOL DISTRICT EMPLOYEES Read More WILL COUNTY AUDITOR CELEBRATES UNIVERSITY INTERN PARTNERSHIP WITH FACULTY AND STUDENT RECEPTION Read More ◄ 1/1 ► Please reload

Contact Do you have a question? Do you need information? Please contact us through our Audit hotline reporting site to report activities that you believe are or may result in waste, fraud, abuse or non-compliance or significant violations of Will County policies, regulations or rules. Phone & Mailing Address Office of the Will County Auditor 302 N. Chicago Joliet, IL 60432 (815) 740-4609 wcauditor@willcountyillinois.com First Name Last Name Email Message Send Thank you for submitting!

Mission and Services Mission The mission of the Will County Auditor is to enhance and protect organizational value of the County of Will by providing risk-based objective assurance, advice, and insight . The County Auditor accomplishes its mission by maintaining integrity, objectivity, and competence to (a) bring a systematic, disciplined approach to assist the County of Will's management in the effective discharge of its responsibilities to establish an appropriate control environment with regards to of the operations, financial systems, information technology and internal accounting controls and (b) provide objective and independent information on the effectiveness and the adequacy of internal controls and governance processes. Will County Audit Approach and Professional Guidance The Office of the Will County Auditor’s guidelines and authorization is established by the Illinois Compiled Statutes in conjunction with guidance from generally accepted government auditing standards (GAGAS) and Will County Code of Ordinances. The statute and county ordinance charges that the county auditor shall maintain a continuous internal audit of the operations and financial records of officers, agents or divisions of the county. The collection of requirements and general standards for the Auditor’s office emphasize the importance of: Independence and safeguards for objectivity of the auditor Exercise of professional judgment in the performance of work and the preparation of related reports Competence of staff; and Quality control and assurance. The audit approach is based on Ongoing review of key processes Risk levels Professional auditing standards (IIA , GFOA , AICPA , and GAO ), and legal requirements (local ordinances, state statutes, and federal and state regulations). County Auditor Statute 55 ILCS 5/Div. 3.1. Sec 3-1005 Pursuant to the Illinois Compiled Statute 55 ILCS 5/Div. 3.1. Sec. 3-1005 , specifically the County Auditor is required to : (1) Audit all claims against the County; (2) Collect, analyze and preserve statistical and financial information with respect to the cost of operation of the various institutions and facilities maintained, operated or owned by the county ; (3) Maintain a file of all contracts; (4) Audit the receipts of all county officers and departments; (5) Maintain a continuous internal audit of the operations and financial records of the officers, agents, or divisions of the county. (The county auditor shall have access to all records, documents, and resources necessary for the discharge of this responsibility.) With Will County being the fourth largest county in the state and home to the nation's largest inland port, the role of Will County Auditor’s Office is to provide Will County citizens financial and operational transparency and accountability of Will County Government ; to provide a means to report suspected fraud, waste, or abuse, and; to assist and encourage Will County citizens and officials to participate and collaborate in order to continue moving the County forward. Open Gov Portal To expand on that effort, the Will County Auditor's office have compiled online links to assist various points of information on Will County operations and finances in the open government portal .

Welcome! Start exploring your Will County government here: Cash Balance Learn more > Vendor Payments Learn more > County Revenue Learn more > County Expenses Learn more > Budget Learn more > Payroll Learn more > Statistical Data Learn more > Fund Dashboard Learn more > XBRL Financial Reports: 2018 XBRL Financial Report View Comprehensive overview financial report in a computer-readable format 2017 XBRL Financial Report View Comprehensive overview financial report in a computer-readable format 2016 XBRL Financial Report View Comprehensive overview financial report in a computer-readable format CAFR Financial Reports View PDF CAFR Financial Reports : General County : Board Meeting Videos of Will County Board meetings, meeting minutes, and meeting schedules. Public filings filed with the Will County Clerk, such as County Ordinances and Economic Interest Statements. Legislative and lobbyist activities for Will County (includes 1) purpose for these activities 2)Board Resolutions authorizing lobbying firms 3) list of County membership organizations which engage in lobbying): Government finance resources and education: GFOA Budgeting Best Practices : the best practices library of the Government Finance Officers Association Rethinking Reserves: Best Practices : "SHOULD WE RETHINK RESERVES?: A Multimillion-Dollar Question" article from GFOA Standards on Government Internal Controls : COSO and GAO guidance on government internal controls Tax Rates, Taxing Districts, Bids & Budget : Will County's current sales tax is 7% . Refer to Illinois Department of Revenue Tax Rate Information for additional information on local governments' sales tax rates. Taxing district information for property tax levy within Will County with the Will County Clerk. Current bids maintained by the County's Purchasing Department. Will County Budget approved and published for current and prior years. General County : Board Meeting Videos of Will County Board meetings, meeting minutes, and meeting schedules. Public filings filed with the Will County Clerk, such as County Ordinances and Economic Interest Statements. Legislative and lobbyist activities for Will County (includes 1) purpose for these activities 2)Board Resolutions authorizing lobbying firms 3) list of County membership organizations which engage in lobbying): Salary : Will County Board Resolutions for Salaries for Will County Elected Officials: Collective bargaining contracts of the departments and divisions of Will County: Open Government requires open data. We know that citizens have a right to open, transparent, and accessible government. The Will County Auditor’s Open Government Center provides transparent access to the County’s financial information through web-based dashboards and shows the actual activity in categories such Revenue, Budget, Spending, and Payroll. Will County is the first local government in the nation to publish a computer-readable financial reports that that eventually will create greater transparency for citizens who wish to compare government expenditures across the United States and result in monumental savings to local governments that are borrowing money through bonds. The Will County Checkbook operates on a read-only, filtered copy of the county's financial data. Confidential information like county employee's names and addresses are not in the Checkbook database. Data is loaded via an ETL (extract-transform-load) process; typical frequency for running the ETL import bi-weekly basis. If you have any questions , comments, or concerns please feel free to contact the County Auditor's office at (815)740-4609 or email at wcauditor@willcountyillinois.com . The charts and data visualizations are created with Power Bi, Solver Datawarehouse, and the Microsoft D365 Finance & Operations.

Office Information (FOIA) Illinois statute 5 ILCS 140/4 requires each public body to post specific information regarding the public body as part of the Freedom of Information Act (FOIA). Guides to the Illinois Freedom of Information Act can be found at Illinois Attorney General - Ensuring Open and Honest Government (click on link) The functional subdivision of the auditor’s office is shown in the organizational chart is shown. The total amount of the approved FY 2022 Operating Budget(click on link) for the Will County Auditor’s office is $629,728. The Auditor’s office employs 4 full-time employees and 1 part-time temporary employee as of 12/01/2012. The auditor’s office is located at 302 N. Chicago St., Room 140, Joliet, IL 60432. The county auditor is an independently elected officer responsible for auditing claims of the county, the internal audit of county operations, and reporting to the County Board and the general public. The purpose of the county auditor is set forth by the statute at 55 ILCS 5/Div. 3-1(click on link) which states: The duties of the county auditor shall be to: (a) Audit all claims against the county, and recommend to the county board the payment or rejection of all claims presented. (b) Collect, analyze and preserve statistical and financial information with respect to the cost of operation of the various institutions and facilities maintained, operated or owned by the county. (c) Approve all orders for supplies issued by the various county officers, before the orders are to be placed with the parties to whom the same are to be given. (d) Maintain a file of all contracts entered into by the county board and all authorized county officers, for or on behalf of the county. (e) Report quarterly to the county board the entire financial operations of the county including revenues anticipated and received, expenditures estimated and paid, obligations unpaid, the condition of all funds and appropriations and other pertinent information. The county auditor shall cause to be published in at least one newspaper of general circulation in the county, a notice of the availability of the quarterly report for public inspection in the office of the county auditor. Such notice shall be published within 30 days of the date of the scheduled release of the report. (f) Audit the receipts of all county officers and departments presented for deposit with the county treasurer. (g) Maintain a continuous internal audit of the operations and financial records of the officers, agents or divisions of the county. The county auditor shall have access to all records, documents, and resources necessary for the discharge of this responsibility. (h) Audit the inventory of all real and personal property owned by the county under the control and management of the various officers and departments of the county. (i) Audit the documentation, records, and bases for the amounts billed to the county, as maintained by county vendors, under agreements between the county and its vendors, when those agreements provide that the amounts billed to the county are based upon actual costs incurred by the vendor, or when those agreements include the requirement that the county provide a reimbursement for out‑of‑pocket costs incurred by the vendors. The county auditor shall audit the documentation, records, and bases for the amounts required to be paid to the county under agreements with outside parties, when those amounts are based upon records and documentation generated, compiled, and maintained by the outside party. The vendors and outside parties affected by this Section shall provide to the county auditor, on a timely basis, all records and documents required by the county auditor relative to the county auditor's duties under this subsection. Requests for information and public records The auditor accepts requests to inspect or copy records via U.S. mail, courier, email, personal delivery, and fax. The request does not need to be submitted on a standard form; however, a standard form(click on link) is available. A request may be anonymous. Each public body is required by the Freedom of Information Act (FOIA) to promptly respond to requests for public records within 5 business days, unless properly extended due to statutory reasons . The Freedom of Information Act officer for the auditor is: Cathy Pleasant, Deputy Auditor Will County Office Building 302 N. Chicago St. Joliet, Illinois 60432 (815) 740-4609 (815) 740-4319 FAX cpleasant@willcountyillinois.com Contact the Will County Auditor's Office: Phone: (815) 740-4609 Fax: (815) 740-4319 Email: wcauditor@willcountyillinois.com Business Hours: Monday through Friday, 8:30 am to 4:30 pm Will County Auditor's Office is located at: 302 N. Chicago Street Joliet, IL 60432-4059

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Revenue Analysis

Access County Auditor services, financial and audit reports, anti-fraud hotline. Joliet, Will County, Illinois Kevin "Duffy" Blackburn, CPA, CFE, CISA Will County Auditor Certified Public Accountant, CPA Certified Information Systems Auditor, CISA Certified Fraud Examiner, CFE Auditor's Office The Will County Auditor's Office Welcome to Most frequently used keywords: Vendor checkbook County Dashboard Revenue report Payroll salaries Expenses Will County Performance Reports Fund Analysis Audit Plan and Report Up How can we help you? Up Audit Report and Plan Learn more > Vendor Payments Learn more > Cash Balance Learn more > Payroll Learn more > County Revenue Learn more > County Expenses Learn more > Learn more > Budget Statistical Data Learn more > Funds Dashboard Learn more > Take a look... Transparency in Will County Long-term Debt $570M Total Long-term Debt $12M 2024 Total Annual Principal and Interest Payments $811/p Per person Will County Long-term Debt $17.17/p Per perso n 2024 Annual Principal and Interest Payments Will County data 702,585 Will County 2024 Population 52,517 2024 Total Vendor Payments 2,136 2024 Full-time Employees Annual Fiscal Year (FY2024) $534M 2024 Revenue County-wid e All Funds $468M 2024 Expenditures County-wide All Funds $50.9M 2024 Capital Expenditures

Will County Auditor History (1912-present) CHARLES A NOBLE CHARLES A NOBLE CHARLES A NOBLE THOMAS K. SPRAGUE THOMAS K. SPRAGUE THOMAS K. SPRAGUE WILLIAM J. BARRETT HERMAN C. GRASSLE HERMAN C. GRASSLE HERMAN C. GRASSLE MARTIN LUNDQUIST MARTIN LUNDQUIST MARTIN LUNDQUIST MARTIN LUNDQUIST STANLEY B. WAZNIS F. BERLENEEDHAM ANNE TUIDER GEORGE COMERFORD ANN P. MORGAN ANN P. MORGAN JOSEPH MIKAN, JR. DANIEL J. MAHER, C.P.A. DANIEL J. MAHER, C.P.A. STEPHEN P. WEBER, C.P.A. STEPHEN P. WEBER, C.P.A. DUFFY BLACKBURN, C.P.A., C.I.S.A., C.F.E. DUFFY BLACKBURN, C.P.A., C.I.S.A., C.F.E. DUFFY BLACKBURN, C.P.A., C.I.S.A., C.F.E. DUFFY BLACKBURN, C.P.A., C.I.S.A., C.F.E. 1912 1916 1920 1924 1928 1932 1936 1940 1944 1948 1950 (Appointed 9/12/50 upon death of Herman C. Grassle) 1952 1956 1960 1964 1968 1972 1976 1980 1984 1988 1992 1996 2000 2004 2008 2012 2016 2020 a) Auditor position started in 1912. b) Dan Maher was the first C.P.A. elected to Auditor in 80 year period. c) Duffy Blackburn was the first Certified Information Systems Auditor (CISA) and Certified Fraud Examiner (CFE) to be elected.

WILL Stats is a center for statistics and performance data on Will County, IL. It is the communication of selected measures and indicators of the level of demand for government services by function and government’s performance results. This includes the public reporting of key service performance indicators that provide decision-useful information about the government’s actual accomplishments achieved in pursuit of its goals and objectives.