(55 ILCS 5/6-1001) (from Ch. 34, par. 6-1001)
Sec. 6-1001. Annual budget. In all counties not required by law
to pass an annual appropriation bill within the first quarter of the fiscal
year, the county board or board of county commissioners, as the case may
be, shall adopt each year an annual budget under the terms of this Division
for the succeeding fiscal year. Such budget shall be prepared by some
person or persons designated by the county board and such budget shall be
made conveniently available to public inspection and provided to the public at a public meeting at least fifteen days
prior to final action thereon except that nothing in this Act shall restrict a county board or board of county commissioners from acting at a public meeting to amend a budget after making that budget available to the public and prior to final adoption. Notices pertaining to the meeting and the proposed budget shall be posted on the county's website, if it maintains one. If a county does not maintain a website, then the county shall comply with the Open Meetings Act in giving notice of such agenda items and make the proposed budget available for public inspection. The vote on such budget shall be taken by
ayes and nays and entered on the record of the meeting. The annual budget
adopted under this Act shall cover such a fiscal period of one year to be
determined by the county board of each county except as hereinafter
provided and all appropriations made therein shall terminate with the close
of said fiscal period except as hereinafter provided, provided, however,
that any remaining balances shall be available until 30 days after the
close of the fiscal year in counties with a population of less
than
100,000, and until 90 days after the close of the fiscal year in
counties
with a population of more than 100,000 but less than 3,000,000 inhabitants,
only for the authorization of the payment of
obligations incurred prior to the close of said fiscal period. Any county
which determines to change its fiscal year may adopt a budget to cover such
period greater or less than a year as may be necessary to effect such
change and appropriations made therein shall terminate with the close
of such period.
(Source: P.A. 99-273, eff. 1-1-16 .)
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(55 ILCS 5/6-1002) (from Ch. 34, par. 6-1002)
Sec. 6-1002. Contents of annual budget. The annual budget shall
contain: (a) A statement of the receipts and payments and a |
| statement of the revenues and expenditures of the fiscal year last ended.
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(b) A statement of all moneys in the county treasury
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| or in any funds thereof, unexpended at the termination of the fiscal year last ended, of all amounts due or accruing to such county, and of all outstanding obligations or liabilities of the county incurred in any preceding fiscal year.
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(c) Estimates of all probable income for the current
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| fiscal year and for the ensuing fiscal year covered by the budget, specifying separately for each of said years the estimated income from taxes, from fees, and from all other sources. The estimated income from fees shall indicate both the estimated total receipts from fees by county fee officers and the estimated net receipts from fees to be paid into the county treasury.
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(d) A detailed statement showing estimates of
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| expenditures for the current fiscal year, revised to the date of such estimate, and, separately, the proposed expenditures for the ensuing fiscal year for which the budget is prepared. Said revised estimates and proposed expenditures shall show the amounts for current expenses and capital outlay, shall specify the several objects and purposes of each item of current expenses, and shall include for each of said years all floating indebtedness as of the beginning of the year, the amount of funded debt maturing during the year, the interest accruing on both floating and funded debt, and all charges fixed or imposed upon counties by law.
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(e) A schedule of proposed appropriations itemized as
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| provided for proposed expenditures included in the schedule prepared in accordance with the provisions of paragraph (d) hereof, as approved by the county board or the board of county commissioners. Said schedule, when adopted in the manner set forth herein, shall be known as the annual appropriation ordinance. An amount not exceeding five per cent. of the total may be appropriated for contingent, incidental, miscellaneous, or general county purposes, but no part of the amounts so appropriated shall be used for purposes for which other appropriations are made in such budget unless a transfer of funds is made as authorized by this Division.
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(f) A detailed statement showing any bonuses or
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| increase in any salary, wage, stipend, or other form of compensation that is not subject to a collective bargaining agreement for every agency, department, or any other entity receiving an appropriation from the county, regardless of whether the employee receiving them is part of a collective bargaining unit.
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The provisions of paragraphs (a) and (b) of this Section shall not apply
to the first budget prepared under the provisions of this Division.
The schedules of proposed appropriations for debt financing shall
indicate all funded or unfunded or floating indebtedness, the steps taken,
if any, to incur additional indebtedness, and the means and amounts
employed or to be employed for the reduction or payment of existing or
proposed indebtedness or for interest thereon.
The budget shall classify all estimated receipts and proposed
expenditures, and all amounts in the treasury of the county, under the
several county funds now provided by law.
At any point following the adoption of the annual budget, if the county
board determines by a 2/3 vote of all members constituting such board, that
revenue received, or to be received, by the county during the then present
fiscal year totals an amount substantially less than that projected at the
time of adoption of the annual budget for that fiscal year, such board,
by like vote, may adopt an amended budget for the remainder of the then
present fiscal year. The authority of the county board to amend the annual
appropriation ordinance at any point during the fiscal year shall be the
same as its authority to determine and adopt the original annual budget;
such amended budget shall be prepared as otherwise provided in this Section.
(Source: P.A. 98-419, eff. 8-16-13.)
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(55 ILCS 5/6-1002.5)
Sec. 6-1002.5. Capital Improvement, Repair, or Replacement Fund.
(a) In the preparation of the annual budget, an amount not to exceed 3% of the equalized assessed value of property subject to taxation by the county may be accumulated in a separate fund
for the purpose of making specified capital improvements, repairs,
or replacements with respect to real property or equipment or other tangible
personal property of the county. Any amount so accumulated shall be deposited
into a special fund to be known as the County Capital Improvement, Repair, or
Replacement Fund ("the Fund"). Expenditures from the Fund shall be budgeted in
the fiscal year in which the capital improvement, repair, or replacement
will occur.
(b) Moneys shall be transferred from the Fund into the county's general
corporate or operating fund as follows:
(1) When a capital improvement, repair, or |
| replacement project is completed, or when such a project is abandoned, and the county board determines that there remain in the Fund unspent moneys that were budgeted for the project, those unspent moneys shall be transferred.
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(2) When the county board determines that surplus
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| moneys, not needed for any capital improvement, repair, or replacement project for which the Fund was established, remain in the Fund, those surplus moneys shall be transferred.
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Moneys transferred to the county's general corporate or operating fund under
this
subsection shall be transferred on the first day of the fiscal year following
the fiscal year in
which the unspent or surplus moneys were determined to
exist.
(Source: P.A. 99-19, eff. 1-1-16 .)
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(55 ILCS 5/6-1006) (from Ch. 34, par. 6-1006)
Sec. 6-1006. Accounts for each fund. The county treasurer shall keep
a separate account with each fund to show at all times the cash balance
thereof, the amount received for the credit of such fund, and the amount of
the payments made therefrom. Except as otherwise provided, the county auditor in each county under
township organization containing over 75,000 inhabitants and the county
clerk in each other county shall keep a similar account with each fund, and
in addition shall maintain an account with each appropriation of each fund
to show: (a) the amount appropriated, (b) the date and amount of each
transfer from or to such appropriation and the appropriations to which or
from which transfers were made, (c) the amount paid out under the
appropriation, (d) the amount of outstanding obligations incurred under the
appropriation, (e) the amount of the encumbered balance of the
appropriations, and (f) the amount of the free balance of the appropriation. With respect to a County Bridge Fund, a Matching Tax Fund, and a Motor Fuel Tax Fund, the county auditor in a county under township organization containing over 75,000 inhabitants and the county clerk in each other county may, but is not required to, keep an account with each appropriation of each fund as referenced above.
(Source: P.A. 95-277, eff. 8-17-07.)
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