98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB3292

 

Introduced 2/14/2014, by Sen. Karen McConnaughay

 

SYNOPSIS AS INTRODUCED:
 
50 ILCS 205/20 new
30 ILCS 805/8.38 new

    Amends the Local Records Act. Provides that a unit of local government or a school district located in a county with a population of 100,000 or more shall have a website containing the following information for the current calendar year: (1) annual budget; (2) ordinances under which the unit of local government or school district operates; (3) financial reports and audits; (4) information concerning employee compensation; (5) taxes and fees imposed by the unit of local government or school district; (6) a debt disclosure report; and (7) a pension liability debt disclosure report. Provides that any citizen who is a resident of the unit of local government or school district may bring a mandamus or injunction action to compel the unit of local government or school district to comply with the Internet posting requirements. Provides a posting in perpetuity clause. Limits home rule powers. Amends the State Mandates Act to require implementation without reimbursement. Contains a severability clause. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

 

 

A BILL FOR

 

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1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Local Records Act is amended by adding
5Section 20 as follows:
 
6    (50 ILCS 205/20 new)
7    Sec. 20. Internet posting requirements.
8    (a) A unit of local government or school district located
9in a county with a population of 100,000 or more shall, within
1090 days of the effective date of this amendatory Act of the
1198th General Assembly, maintain an Internet website and post to
12its website for the current calendar year the following
13information:
14        (1) The annual budget and appropriation ordinances,
15    supplemental budgets, supplemental appropriations for
16    general revenue, and all special revenue funds.
17        (2) Any budget, financial audit, or audit schedule,
18    including, without limitation, the comprehensive annual
19    financial report, performance audits, and reports required
20    under the Tax Increment Allocation Redevelopment Act in the
21    Illinois Municipal Code. All annual and budget year end
22    audit reports should include the following:
23            (A) Any report focusing on any subset of the total

 

 

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1        should specify that only partial amounts are shown and
2        identify the total amount and the nature of items not
3        included in the report.
4            (B) Revenues should be broken out by source,
5        including the broad categories of local, State, and
6        federal tax dollars.
7            (C) Expenditures should be separated into current
8        operating, capital, and debt service.
9            (D) Expenditure summaries for the unit of local
10        government's year-end audits should reflect the
11        per-resident calculation for comparison to other
12        governmental bodies. For schools, a per-pupil
13        calculation should be made based on full-time or
14        equivalent enrollment.
15            (E) Audits should include a management letter.
16        (3) A searchable monthly check register of its main
17    checking account that can be accessed via the Internet
18    website. The check register shall contain the check number,
19    vendor name, amount, brief description of the expenditure,
20    date, purchase order number, and budget code, and shall be
21    updated by the unit of local government or school district
22    on a monthly basis.
23        (4) A detailed list of the total compensation paid to
24    each full-time and contractual employee including wages,
25    salary, overtime, and benefits, including health, dental,
26    life, and pension compiled and posted at the end of the

 

 

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1    year.
2        (5) A detailed list of the taxes and fees imposed by
3    the unit of local government or school district, including
4    the accounts they were deposited into and broken down by
5    each property tax levy rate and amount compared to the
6    previous year.
7        (6) A debt disclosure report.
8        (7) A pension liability debt disclosure report.
9    (b) The postings required by this Section are in addition
10to any other posting requirements required by law or ordinance.
11    (c) If a unit of local government or school district fails
12to comply with this Section, then any citizen who is a resident
13of the unit of local government or school district may file
14suit in the circuit court for the county where the unit of
15local government or school district is located. The citizen may
16bring a mandamus or injunction action to compel the unit of
17local government or school district to comply with the
18requirements set forth in subsection (a) or (b), as applicable.
19The court may impose any penalty or other sanction as it deems
20appropriate. The court, in its discretion, may also award to
21the citizen bringing the action reasonable attorneys' fees and
22costs.
23    (d) No home rule unit may adopt posting requirements that
24are less restrictive than this Section. This Section is a
25limitation under subsection (i) of Section 6 of Article VII of
26the Illinois Constitution on the concurrent exercise by home

 

 

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1rule units of powers and functions exercised by the State.
2    (e) All local records required to be posted by this Section
3shall remain posted on the entity's website, or subsequent
4websites, in perpetuity.
 
5    Section 90. The State Mandates Act is amended by adding
6Section 8.38 as follows:
 
7    (30 ILCS 805/8.38 new)
8    Sec. 8.38. Exempt mandate. Notwithstanding Sections 6 and 8
9of this Act, no reimbursement by the State is required for the
10implementation of any mandate created by this amendatory Act of
11the 98th General Assembly.
 
12    Section 97. Severability. The provisions of this Act are
13severable under Section 1.31 of the Statute on Statutes.
 
14    Section 99. Effective date. This Act takes effect upon
15becoming law.