State of Illinois
91st General Assembly
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91_HB1686

 
                                              LRB9100918DHmgA

 1        AN ACT to amend the Illinois Municipal Code  by  changing
 2    Sections 3.1-35-65, 3.1-35-70, and 3.1-35-75.

 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:

 5        Section 5.  The Illinois Municipal  Code  is  amended  by
 6    changing  Sections  3.1-35-65,  3.1-35-70,  and  3.1-35-75 as
 7    follows:

 8        (65 ILCS 5/3.1-35-65) (from Ch. 24, par. 3.1-35-65)
 9        Sec. 3.1-35-65.  Treasurer; annual accounts or reports.
10        (a)  Within 6 months after the end of each  fiscal  year,
11    the  treasurer  of  each  municipality having a population of
12    less than  500,000,  as  determined  by  the  last  preceding
13    federal  census,  shall  annually  prepare  and file with the
14    clerk of the municipality an account of moneys  received  and
15    expenditures  incurred  during  the  preceding fiscal year as
16    specified in this Section. The treasurer shall  show  in  the
17    account:
18             (1)  All   moneys   received  by  the  municipality,
19        indicating the total amounts, in the aggregate,  received
20        in  each  account  of  the  municipality,  with a general
21        statement concerning the  source  of  receipts.  In  this
22        paragraph,   the   term  "account"  does  not  mean  each
23        individual taxpayer, householder, licensee, utility user,
24        or other persons whose payments to the  municipality  are
25        credited to a general account.
26             (2)  Except  as  provided  in  paragraph (3) of this
27        subsection (a), all moneys paid out by  the  municipality
28        where  the  total  amount  paid  during  the  fiscal year
29        exceeds $2,500 in the aggregate, giving the name of  each
30        person  to  whom  moneys  were paid and the total paid to
31        each person.
 
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 1             (3)  All moneys paid  out  by  the  municipality  as
 2        compensation  for  personal  services, giving the name of
 3        each person to whom moneys were paid and the total amount
 4        paid to each person from  each  account,  except  that  a
 5        treasurer  may  elect  to  report  the  compensation  for
 6        personal  services  of  all  personnel  by  name  without
 7        specifying  the  exact  amount  paid, but instead listing
 8        each employee in one of the following categories:
 9                  (A)  Less than $15,000.
10                  (B)  $15,000 to $24,999.
11                  (C)  $25,000 to 39,999.
12                  (D)  $40,000 or more.
13             (4)  A summary statement of operations for all funds
14        and account groups of the municipality, as excerpted from
15        the annual financial report as filed with the appropriate
16        State agency.
17        (a-5)  Instead of the account required in subsection (a),
18    the corporate authorities may, by resolution,  authorize  the
19    publication  of  the  information  contained  in  the  annual
20    financial report filed with the State Comptroller as required
21    by  Section 8-8-3.  A publication under this subsection shall
22    state  that  a  copy  of  the  following  is  available   for
23    inspection at the office of the clerk of the municipality:
24             (1)  the   complete   financial  statement  for  the
25        municipality and the independent auditor's report; or
26             (2)  the annual financial report filed instead of an
27        audit report by a municipality with a population of  less
28        than  800  that  does not own or operate public utilities
29        and does not have bonded debt.
30        If a  municipality  chooses  this  alternative  reporting
31    method, then the municipal treasurer shall prepare the report
32    described  in  this  subsection  and submit the report to the
33    municipal clerk, and the report shall  be  available  to  the
34    public at no cost.
 
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 1        (b)  Upon  receipt  of  the  account  or  report from the
 2    municipal treasurer, the municipal clerk  shall  publish  the
 3    account  or  report  at  least once in one or more newspapers
 4    published  in  the  municipality  or,  if  no  newspaper   is
 5    published in the municipality, then in one or more newspapers
 6    having  a  general  circulation  within  the municipality. In
 7    municipalities with a population of less than 500 in which no
 8    newspaper is published, however, publication may be  made  by
 9    posting a copy of the account or report in 3 prominent places
10    within the municipality.
11    (Source: P.A. 89-63, eff. 6-30-95.)

12        (65 ILCS 5/3.1-35-70) (from Ch. 24, par. 3.1-35-70)
13        Sec.  3.1-35-70.  Treasurer;  copy  of  account or report
14    filed with collector.  Within 6 months after the end of  each
15    fiscal  year  the treasurer of each municipality, as provided
16    in Section 3.1-35-65, shall file with  each  town  or  county
17    collector   of   taxes  who  collects  taxes  levied  by  the
18    municipality a copy of the annual account or report  that  is
19    required  to  be  filed  with  and published by the municipal
20    clerk, as provided in Section  3.1-35-65,  together  with  an
21    affidavit  of  the municipal clerk stating that the copy is a
22    true and correct copy of the annual account or  report  filed
23    with  the  clerk, that it was published or posted as required
24    by Section 3.1-35-65, the date of the filing and  publication
25    or  posting, and, if published, the newspaper in which it was
26    published.
27    (Source: P.A. 87-1119.)

28        (65 ILCS 5/3.1-35-75) (from Ch. 24, par. 3.1-35-75)
29        Sec. 3.1-35-75.  Treasurer; failure to  file  account  or
30    report.   If  a  municipal treasurer fails to file the annual
31    account or report and  affidavit  with  the  town  or  county
32    collector  within  6 months after the end of a fiscal year as
 
                            -4-               LRB9100918DHmgA
 1    required by Section 3.1-35-70, the town or county  collector,
 2    as  the  case may be, shall withhold payment to the treasurer
 3    of  any  and  all  moneys  due  the  municipality  after  the
 4    expiration of that  6  month  period  and  until  the  annual
 5    account   or   report  and  affidavit  are  received  by  the
 6    collector.  The failure of a municipal treasurer or municipal
 7    clerk to comply with the provisions of Sections 3.1-35-65 and
 8    3.1-35-70 within 6 months after the  end  of  a  fiscal  year
 9    shall  not  preclude  the  treasurer  or  clerk  or the other
10    officers of the municipality from  preparing,  publishing  or
11    posting,   and  filing  the  annual  account  or  report  and
12    affidavit after the expiration of that 6  month  period.   If
13    the clerk, treasurer, or other officers later comply with the
14    provisions of this Division 35, the town or county collector,
15    as the case may be, shall pay over to the municipal treasurer
16    the  moneys  withheld  by  the collector immediately upon the
17    filing of the annual account or report and affidavit with the
18    collector.
19    (Source: P.A. 87-1119.)

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