Illinois Compiled Statutes
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50 ILCS 750/40
(50 ILCS 750/40)
(Section scheduled to be repealed on December 31, 2021)
(a) The Department shall create uniform accounting procedures, with such modification as may be required to give effect to statutory provisions applicable only to municipalities with a population in excess of 500,000, that any emergency telephone system board, qualified governmental entity, or unit of local government receiving surcharge money pursuant to Section 15.3, 15.3a, or 30 of this Act must follow.
(b) By January 31, 2018, and every January 31 thereafter, each emergency telephone system board, qualified governmental entity, or unit of local government receiving surcharge money pursuant to Section 15.3, 15.3a, or 30 shall report to the Department audited financial statements showing total revenue and expenditures for the period beginning with the end of the period covered by the last submitted report through the end of the previous calendar year in a form and manner as prescribed by the Department. Such financial information shall include:
(1) a detailed summary of revenue from all sources
including, but not limited to, local, State, federal, and private revenues, and any other funds received;
(2) all expenditures made during the reporting period
from distributions under this Act;
(3) call data and statistics, when available, from
the reporting period, as specified by the Department and collected in accordance with any reporting method established or required by the Department;
(4) all costs associated with dispatching appropriate
public safety agencies to respond to 9-1-1 calls received by the PSAP; and
(5) all funding sources and amounts of funding used
for costs described in paragraph (4) of this subsection (b).
The emergency telephone system board, qualified governmental entity, or unit of local government is responsible for any costs associated with auditing such financial statements. The Department shall post the audited financial statements on the Department's website.
(c) Along with its audited financial statement, each emergency telephone system board, qualified governmental entity, or unit of local government receiving a grant under Section 15.4b of this Act shall include a report of the amount of grant moneys received and how the grant moneys were used. In case of a conflict between this requirement and the Grant Accountability and Transparency Act, or with the rules of the Governor's Office of Management and Budget adopted thereunder, that Act and those rules shall control.
(d) If an emergency telephone system board or qualified governmental entity that receives funds from the Statewide 9-1-1 Fund fails to file the 9-1-1 system financial reports as required under this Section, the Department shall suspend and withhold monthly disbursements otherwise due to the emergency telephone system board or qualified governmental entity under Section 30 of this Act until the report is filed.
Any monthly disbursements that have been withheld for 12 months or more shall be forfeited by the emergency telephone system board or qualified governmental entity and shall be distributed proportionally by the Department to compliant emergency telephone system boards and qualified governmental entities that receive funds from the Statewide 9-1-1 Fund.
Any emergency telephone system board or qualified governmental entity not in compliance with this Section shall be ineligible to receive any consolidation grant or infrastructure grant issued under this Act.
(e) The Department may adopt emergency rules necessary to implement the provisions of this Section.
(f) Any findings or decisions of the Department under this Section shall be deemed a final administrative decision and shall be subject to judicial review under the Administrative Review Law.
(g) Beginning October 1, 2017, the Department shall provide a quarterly report to the Board of its expenditures from the Statewide 9-1-1 Fund for the prior fiscal quarter.
(Source: P.A. 99-6, eff. 1-1-16; 100-20, eff. 7-1-17