55 ILCS 5/ Counties Code.

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55 ILCS 5/6-24001

(55 ILCS 5/6-24001) (from Ch. 34, par. 6-24001)

Sec. 6-24001.

Annual appropriation bill.

The board of
commissioners of Cook County shall, within the first quarter of
each fiscal year adopt a resolution, to be termed the annual appropriation
bill, in and by which resolution said board shall appropriate such sums of
money as may be necessary to defray all necessary expenses and liabilities
of said Cook County, to be by said county paid or incurred during and until
the time of the adoption of the next annual appropriation bill under this
section: Provided, that said board shall not expend any money or incur any
indebtedness or liability on behalf of said county in excess of the
percentage and several amounts now limited by law, and based on the limit
prescribed in the Constitution, when applied to the last previous
assessment. For the year 1931 and each year thereafter, such appropriation
bill shall set forth estimates, by classes, of all current assets and
liabilities of each fund of such county, as of the beginning of said fiscal
year, and the amounts of such assets available for appropriation in such
year, either for expenditures or charges to be made or incurred during such
year or for liabilities unpaid at the beginning thereof. Such board by
resolution may create, set apart and maintain an imprest cash fund for
monies which have been advanced by such county for state programs pursuant
to law prior to reimbursement by the state for expenses incurred by such
county. The monies shown as the balance in such fund in such appropriation
bill shall not be considered to be available for appropriation. Estimates
of taxes to be received from the levies of prior years shall be net, after
deducting amounts estimated to be sufficient to cover the loss and cost of
collecting such taxes and also the amounts of such taxes for the nonpayment
of which real estate has been or shall be forfeited to the State and
abatements in the amount of such taxes extended or to be extended upon the
collectors' books. Estimates of the liabilities of the respective funds
shall include (a) all final judgments, including accrued interest thereon,
entered against such county and unpaid at the beginning of such fiscal
year, (b) the principal of all anticipation tax warrants and all temporary
loans and all accrued interest thereon unpaid at the beginning of such
fiscal year, (c) the principal of all notes issued in anticipation of taxes
under the provisions of Division 6-2, and all accrued interest
thereon unpaid at the beginning of such fiscal year, and (d) any amount for
which the board of commissioners is required to reimburse the working cash
fund from the general corporate fund pursuant to the provisions of
Division 6-27. Such annual appropriation
bill shall also set forth detailed estimates of all taxes to be levied for
such year and of all other current revenues to be derived from sources
other than such taxes, including any funds authorized by Division 6-6 and
any funds made available under Section 5-701.10 of the "Illinois Highway
Code", approved July 8, 1959, as amended, which will be applicable to
expenditure or charges to be made or incurred during such year. No estimate
of taxes to be levied for general corporate purposes, or for any other
purpose, except for the payment of bonded indebtedness or interest thereon,
and except for pension fund purposes or working cash fund purposes, shall
exceed a sum equivalent to the product of the value of the taxable property
in such county, as ascertained by the last assessment for state and county
taxes previous to the passage of such annual appropriation bill, multiplied
by the maximum per cent or rate of tax which such county is authorized by
law to levy for said current fiscal year for any such purpose or purposes
with reference to which such estimate is made. All such estimates shall be
so segregated and classified as to funds and in such other manner as to
give effect to the requirements of law relating to the respective purposes
to which said assets and taxes and other current revenues are applicable,
to the end that no expenditure shall be authorized or made for any purpose
in excess of funds lawfully available therefor, including any funds
authorized by Division 6-6 and any funds made available under Section 5-701.10
of the "Illinois Highway Code," approved July 8, 1959, as amended.

(Source: P.A. 86-962.)

55 ILCS 5/6-24002

(55 ILCS 5/6-24002) (from Ch. 34, par. 6-24002)

Sec. 6-24002.

Budget estimates; arrangement of appropriations.

Budget estimates shall be prepared and appropriations shall be
made in a manner that reflects the utilization of program, performance and
cost effectiveness principles, and budget estimates shall include
statements of the amounts and sources of all anticipated revenues including
those from Federal, State, other governments, and all other sources.
Appropriations shall be arranged according to funds and programs and
sub-activities and also according to departments and other offices and
agencies of the County. Such annual appropriation bill shall specify the
objects and purposes for which appropriations are made and the amount
appropriated for each object or purpose and shall include appropriations
for (a) all current expenditures or charges to be made or incurred during
such fiscal year, including interest to accrue on anticipation tax warrants
and notes and temporary loans; (b) all final judgments, including accrued
interest thereon, entered against such county and unpaid at the beginning
of such fiscal year; (c) any amount for which the board of commissioners of
such county is required to reimburse the working cash fund from the general
corporate fund pursuant to the provisions of Division 6-27; (d) all
other liabilities including the principal of all anticipation tax warrants
and notes and all temporary loans and accrued interest thereon, incurred
during prior years and unpaid at the beginning of such fiscal year; and (e)
an amount or amounts estimated to be sufficient to cover the loss and cost
of collecting taxes to be levied for such fiscal year and also the amounts
of taxes so levied for the nonpayment of which real estate shall be
forfeited to the State and abatements in the amounts of such taxes as
extended upon the collectors' books.

The objects and purposes for which appropriations shall be made are
classified and standardized by the following items, and by such items shall
be designated in the budget documents and the annual appropriations
ordinances: (1) personal services, (2) non-personal expenses, (3) equipment
outlays or contracts, (4) land and permanent improvements, (5)
contingencies. Contingencies shall be for subsequent transfer, if
necessary, to purposes or objects to cover only expenditures required that
could not reasonably have been foreseen and provided for at the time of the
enactment of the appropriation ordinance. The amount of any such
contingency items for each separate fund shall in no case exceed 3% of the
total annual appropriations of such fund. Contingencies appropriations
shall be by funds. Land and permanent improvements shall include the fiscal
year's portion of the county's long-range capital improvement plan, or so
much thereof as is to be appropriated therefor from all funds, regardless
of source appropriated by the county board.

In addition to amounts provided for in this Section, (1) an unreserved
fund balance may be carried to provide adequate support for the county's
bond ratings and protection against unanticipated revenue shortfalls, and
(2) a self insurance fund may be provided to satisfy claims for which the
county may be liable.

(Source: P.A. 86-962; 87-1192.)