Illinois General Assembly - Illinois Compiled Statutes

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40 ILCS 5/16-158.1

(40 ILCS 5/16-158.1) (from Ch. 108 1/2, par. 16-158.1)

Sec. 16-158.1.

Actions to enforce payments by school districts and
other employing units.  Any school district or other
employing unit failing to transmit to the System contributions required of
it under this Article or contributions required of teachers, for more
than 90 days after such contributions are due is subject to the following:
after giving notice to the district or other unit, the System may certify
to the State Comptroller or the Regional Superintendent of Schools the
amounts of such delinquent payments and the State Comptroller or the
Regional Superintendent of Schools shall deduct the amounts so certified
or any part thereof from any State funds to be remitted
to the school district or other employing unit involved and shall
pay the amount so deducted to the System.  If State funds from which
such deductions may be made are not available, the System may proceed
against the school district or other employing unit to recover the
amounts of such delinquent payments in the appropriate circuit court.

The System may provide for an
audit of the records of a school district or other employing unit as
may be required to establish the amounts of required contributions.
The school district or other employing unit shall make its records
available to the System for the purpose of such audit.  The cost of such
audit shall be added to the amount of the delinquent payments and shall
be recovered by the System from the school district or other employing
unit at the same time and in the same manner as the delinquent payments
are recovered.

(Source: P.A. 90-448, eff. 8-16-97.)