(65 ILCS 5/3.1-35-115) (from Ch. 24, par. 3.1-35-115)
Sec. 3.1-35-115.
Comptroller; duties.
(a) The comptroller, if one is elected
or appointed in a municipality (and
if not, then the municipal clerk), shall exercise a general supervision over
all the officers of the municipality charged in any manner with the
receipt, collection, or disbursement of the municipal revenue, or with the
collection and return of the municipal revenue, or with the collection and
return of the municipal revenue into the treasury.
(b) The comptroller shall have custody and control of all municipal
documents, books, and
papers designated by the corporate authorities.
(c) On or before May 15 of each year, and before the annual appropriation
ordinance is prepared by the corporate authorities, the comptroller shall submit to the
corporate authorities a report of the comptroller's estimate, as nearly as may be, of the
money necessary to defray the expenses of the municipality during the
current fiscal year. For the purpose of making this report, the comptroller is
authorized to require all officers to submit statements of the condition
and expenses of their respective offices or departments, with any proposed
municipal improvements and the probable expense of those improvements, all unperformed
contracts, and the amount of all unexpended appropriations of the preceding
year.
(d) In this report, the comptroller shall (i) classify the different
objects and purposes
of expenditure, giving, as nearly as may be, the amount required for each,
(ii) show the aggregate income of the preceding fiscal year, from all
sources, (iii) show the amount of liabilities upon which interest is to be
paid, (iv) show the bonds and debts payable during the year, when due and
payable, and (v) give all other information to the corporate authorities
the comptroller deems necessary, so that the corporate authorities may fully
understand the demands upon the municipality for the current fiscal year.
(e) In municipalities of 500,000 or more inhabitants, the preparation of the
report required by this Section and its form and substance, including the
classification of the different objects and purposes of expenditures, shall
be performed by the budget director of the municipality. In those
municipalities the comptroller shall prepare an annual post-audit of all
funds for the preceding year which shall be known as the "comptroller's
report", a copy of which shall be sent by the municipal comptroller to the
State Comptroller.
(Source: P.A. 87-1119.)
|