The DuPage County Finance Committee on Dec. 9 debated whether routine, very small budget transfers that touch personnel or capital must be routed to the full board, after staff cited a state's attorney opinion requiring board approval.

At issue was a $4 transfer to cover a Toshiba copier lease for FY2025. "When there's a budget transfer, no matter what dollar amount that touches personnel or capital, the board needs to approve it," said county staff during committee discussion, describing the attorney opinion that staff said guided their practice.

Members pushed back. "This is ridiculous," one member said, arguing the administrative burden of routing every small transfer to the board outweighed the benefit. Members questioned whether the cents should be rounded off and whether a de minimis threshold ($100 or $200) should apply. County staff and legal advisers responded that the opinion was a statutory interpretation and that changing it would require legislative amendment, not unilateral committee policy.

After discussion about rounding practices and administrative impact, the committee proceeded to vote and carried the $4 transfer and related items by voice vote. Committee members said they would consider whether to ask the attorney general or pursue legislative changes if the board wants a different threshold in the future.

The debate underscores recurring tension between formal compliance with legal opinions and practical administrative efficiency when routine, low-dollar adjustments affect personnel-compensation or capital accounts.