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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
COUNTIES (55 ILCS 5/) Counties Code. 55 ILCS 5/6-29004
(55 ILCS 5/6-29004) (from Ch. 34, par. 6-29004)
Sec. 6-29004.
Purposes for which fund may be used; reimbursement.
All monies received from any tax levied pursuant to this Division
shall be set apart in the county working cash fund by the county
treasurer and shall be used only for the purposes and in the manner
provided in this Section and Section 6-29005. Such fund, and the monies
therein, may not be regarded as current assets available for
appropriation nor appropriated by the county board in the annual
appropriation bill. The county board may appropriate monies to the working
cash fund up to the maximum amount allowable in the fund, and the working
cash fund may receive such appropriations and any other contributions.
In order to provide monies with which to meet ordinary and necessary
disbursements for salaries and other corporate purposes, such fund and the
monies therein may be transferred, in whole or in part, to the general
corporate fund of the county and so disbursed therefrom in anticipation
of the collection of any taxes lawfully levied for general corporate
purposes or in anticipation of such taxes, as by law now or hereafter
enacted or amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois and in anticipation of the receipt of monies to be
derived from fees and commissions to be earned by the county clerk and
the county collector for extending and collecting taxes levied.
Monies transferred to the general corporate fund in anticipation of
the collection of taxes shall be treated as transferred in anticipation
of the collection of that part of the taxes so levied or to be received
which is in excess of the amount or amounts thereof required to pay (a)
any warrants and the interest thereon, theretofore or thereafter issued, (b)
the aggregate amount of receipts from taxes imposed to replace revenue lost
by units of local government and school districts as a result of the abolition
of ad valorem personal property taxes, pursuant to Article IX, Section 5(c)
of the Constitution of the State of Illinois, which the corporate authorities
estimate will be set aside for the payment of the proportionate amount of
debt service and pension or retirement obligations, as required by
Section 12 of the State Revenue Sharing Act, and (c)
any notes and the interest thereon, theretofore or thereafter
issued, and such taxes levied for general corporate purposes when
collected shall be applied, first, to the payment of any such warrant or
notes and the interest thereon,
the amount estimated to be required to satisfy debt service and pension
or retirement obligations as set forth in Section 12 of the State Revenue
Sharing Act, and then to the reimbursement of the
working cash fund as hereinafter provided. Upon the receipt by the
county treasurer of any taxes, or other monies, in anticipation of the
collection or receipt whereof monies of the county working cash fund
have been so transferred for disbursement, such fund must immediately be
reimbursed therefrom until the full amount so transferred has been
re-transferred to such fund. Unless the taxes and other monies so
received and applied to the reimbursement of the working cash fund,
before the close of the fiscal year following the fiscal year in which
the last tax penalty date fall due, are sufficient to effect a complete
reimbursement of such fund for any monies transferred therefrom in
anticipation of the collection or receipt of such taxes, or other
monies, the working cash fund must be reimbursed for the amount of the
deficiency therein from any other revenues accruing to the general
corporate fund, and the county board shall provide for the immediate
reimbursement of the amount of any such deficiency in its next
resolution termed the annual appropriations bill.
(Source: P.A. 86-962; 86-1475 .)
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55 ILCS 5/6-29005
(55 ILCS 5/6-29005) (from Ch. 34, par. 6-29005)
Sec. 6-29005.
Transfer and investment of monies.
Monies may be
transferred from the county working cash fund
to the general corporate fund or special tax funds only upon the
authority of the county board, which shall from time to time by separate
resolution direct the county treasurer to make transfers of such sums as
may be required for the purposes authorized by this Division. Every such
resolution must set forth (a) the taxes or other monies in anticipation
of the collection or receipt of which such transfer is to be made and
from which the working cash fund is to be reimbursed, (b) the entire
amount of taxes extended or which the county board estimates will be
extended or received, for any year in anticipation of the collection of
all or part of which such transfer is to be made, (c) the aggregate
amount of warrants or notes theretofore issued in anticipation of the
collection of such taxes together with the amount of interest accrued or
which the county board estimates will accrue, thereon (d) the aggregate
amount of notes theretofore issued in anticipation of the collection of
such taxes, together with the amount of the interest accrued or which
the county board estimates will accrue thereon, (e) the amount of monies
which the county board estimates will be earned by the county clerk and
the county collector, respectively, as fees or commissions for extending
or collecting taxes for any year, in anticipation of the receipt of all
or part of which such transfer is to be made, (f)
the aggregate amount of receipts from taxes imposed to replace revenue
lost by units of local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to Article IX,
Section 5(c) of the Constitution of the State of Illinois, which the corporate
authorities estimate will be set aside for the payment of the proportionate
amount of debt service and pension or retirement obligations, as required by
Section 12 of "An Act in relation to State Revenue Sharing with local
government entities", approved July 31, 1969, as amended, and (g) the aggregate
amount of monies theretofore transferred from the working cash fund to
the general corporate fund and special tax funds in anticipation of the
collection of such taxes or the receipt of such other monies to be
derived from fees or commissions.
The amount which any such resolution directs the county treasurer to
transfer, in anticipation of the collection of taxes levied or to be
received for any year, together with (a) the aggregate amount of such
anticipation tax warrants and notes theretofore drawn against such taxes
(b) the amount of the interest accrued or estimated to accrue on such
warrants and notes, (c) the amount estimated to be required to satisfy debt
service and pension or retirement obligations, as set forth in Section 12 of
"An Act in relation to State revenue sharing with local government entities",
approved July 31, 1969, as amended, and (d) the aggregate amount of such
transfers theretofore made in anticipation of the collection of such taxes,
may not exceed 90% of the actual or estimated amount of such taxes extended
or to be extended or to be received, as set forth in the resolution. The
amount which any such resolution directs the county treasurer so to
transfer, in anticipation of the receipt of any monies to be derived
from fees or commissions, together with the aggregate amount theretofore
transferred in anticipation of the receipt of any such monies, may not
exceed the total amount which it is so estimated will be received from
those sources. To the extent that at any time monies are available in
the working cash fund they shall be transferred to the general corporate
fund and disbursed for the payment of salaries and other corporate
expenses so as to avoid, whenever possible, the issuance of anticipation
tax warrants or notes.
Temporarily idle monies in the working cash fund may be invested as
directed by the county board, and the interest earnings on such
investments may, at the option of the board, be either transferred
permanently to the general corporate or special tax funds or both or be
allowed to remain in the working cash fund. If such interest earnings
remain in the working cash fund they will serve to increase the balance
of the working cash fund available for loans.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/6-29006
(55 ILCS 5/6-29006) (from Ch. 34, par. 6-29006)
Sec. 6-29006.
Violations.
Any member of the county board of any
county to which this Division applies, or any other person holding any
other office, trust or employment under such county, who wilfully violates
this Division shall be guilty of a business offense, and shall be fined not
to exceed $10,000, and shall forfeit his right to his office, trust or
employment and shall be removed therefrom. Any such member or other person
is liable for any sum that is unlawfully diverted from the county working
cash fund, or otherwise used, to be recovered by the county or by any
taxpayer in the name and for the benefit of the county, in an appropriate
action. Such a taxpayer must, however, file a bond for all costs, and be
liable for all costs taxed against the county in suit, and judgment shall
be rendered accordingly. The remedies provided by this Section are in
addition to and not exclusive of any other remedy.
(Source: P.A. 86-962.)
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55 ILCS 5/6-29007
(55 ILCS 5/6-29007) (from Ch. 34, par. 6-29007)
Sec. 6-29007.
Abatement or abolishment of fund.
If any county which
has created a working cash fund under this Division abates or abolishes
that fund, that county may not again create such a working cash fund until
at least 10 years have elapsed after the date that fund was abated or
abolished.
(Source: P.A. 86-962.)
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55 ILCS 5/Div. 6-30
(55 ILCS 5/Div. 6-30 heading)
Division 6-30.
State Disbursements to Counties
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55 ILCS 5/6-30001
(55 ILCS 5/6-30001) (from Ch. 34, par. 6-30001)
Sec. 6-30001.
Subtitle.
This Division shall be subtitled
the "State Disbursements to Counties Law".
(Source: P.A. 86-962.)
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55 ILCS 5/6-30002
(55 ILCS 5/6-30002) (from Ch. 34, par. 6-30002)
Sec. 6-30002. Disbursement to county treasurer for distribution
to appropriate recipient. Notwithstanding any other provision to
the contrary, any State funds disbursed by the State, or federal funds
authorized to be disbursed by the State, to any county official of a county
with a population of less than 2,000,000, or to any county department,
agency program or entity of such county shall be disbursed only to the
county treasurer of such county for distribution by the county treasurer to
the appropriate county recipient. This Division shall not apply to funds
disbursed by a regional superintendent of schools, a regional educational
service center, or the Department of Human Services with respect to its
functions pertaining to mental health and developmental disabilities.
(Source: P.A. 103-154, eff. 6-30-23.)
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55 ILCS 5/Div. 6-31
(55 ILCS 5/Div. 6-31 heading)
Division 6-31.
Audits
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55 ILCS 5/6-31001
(55 ILCS 5/6-31001) (from Ch. 34, par. 6-31001)
Sec. 6-31001.
Subtitle.
This Division shall be subtitled
the "County Auditing Law".
(Source: P.A. 86-962.)
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55 ILCS 5/6-31002
(55 ILCS 5/6-31002) (from Ch. 34, par. 6-31002)
Sec. 6-31002. Definitions. As used in this Division, unless the context otherwise requires:
1. "Comptroller" means the Comptroller of the State of Illinois;
2. (Blank);
3. "Funds and accounts" means all funds of a county derived from
property taxes and all funds and accounts derived from sources other than
property taxes, including the receipts and expenditures of the fee earnings
of each county fee officer;
4. "Audit report" means the written report of the auditor or auditors and all appended statements and schedules relating thereto,
presenting or recording the findings of an examination or audit of the
financial transactions, affairs and condition of a county;
5. "Population" means the number of persons residing in a county
according to the last preceding federal decennial census; 6. "Auditor" means a licensed certified public accountant, as that term is defined in Section 0.03 of the Illinois Public Accounting Act, or the substantial equivalent of a licensed CPA, as provided under Section 5.2 of the Illinois Public Accounting Act, who performs an audit of county financial statements and records and expresses an assurance or disclaims an opinion on the audited financial statements; "auditor" does not include a county auditor elected or appointed under Division 3-1 of the Counties Code.
7. "Generally accepted accounting principles" means accounting principles generally accepted in the United States. 8. "Generally accepted auditing standards" means auditing standards generally accepted in the United States. (Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20 .)
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55 ILCS 5/6-31003
(55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003)
Sec. 6-31003. Annual audits and reports. The county board of each
county shall cause an audit of all of the funds and accounts of the county
to be performed annually by an auditor or auditors chosen by the county board or by an auditor or auditors
retained by the Comptroller, as hereinafter provided. In addition, each
county shall file with the Comptroller
a financial report containing information required by the Comptroller.
Such financial report shall be on a form so designed by the Comptroller
as not to require professional accounting services for its preparation. All audits and reports to be filed with the Comptroller under this Section must be submitted electronically and the Comptroller must post the audits and reports on the Internet no later than 45 days after they are received. If the county provides the Comptroller's Office with sufficient evidence that the audit or report cannot be filed electronically, the Comptroller may waive this requirement. The Comptroller must also post a list of counties that are not in compliance with the reporting requirements set forth in this Section.
Any financial report under this Section shall include the name of the purchasing agent who oversees all competitively bid contracts. If there is no purchasing agent, the name of the person responsible for oversight of all competitively bid contracts shall be listed. The audit shall commence as soon as possible after the close of each
fiscal year and shall be completed within 180 days after the close of such
fiscal year, unless an extension of time is granted by the Comptroller in
writing. Such extension of time shall not exceed 60 days. When the auditor or auditors have completed the audit a full report thereof shall be made
and not less than 2 copies of each audit report shall be submitted to the
county board. Each audit report shall be signed by the auditor performing
the audit and shall include only financial information, findings and
conclusions that are adequately supported by evidence in the auditor's
working papers to demonstrate or prove, when called upon, the basis for the
matters reported and their correctness and reasonableness. In connection
with this, each county board shall retain the right of inspection of the
auditor's working papers and shall make them available to the Comptroller,
or his designee, upon request.
Within 60 days of receipt of an audit report, each county board shall file
one copy of each audit report and each financial report with the Comptroller
and any comment or explanation that the county board may desire to make
concerning such audit report may be attached thereto. An audit report
which fails to meet the requirements of this Division shall be
rejected by the Comptroller and returned to the county board for corrective
action. One copy of each such report shall be filed with the county clerk
of the county so audited.
This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule counties of powers and functions exercised by the State. (Source: P.A. 101-419, eff. 1-1-20 .)
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55 ILCS 5/6-31004
(55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004)
Sec. 6-31004. Overdue reports.
(a) In the event the required reports for
a county are not filed with the Comptroller in accordance with Section 6-31003
within 180 days after the close of the fiscal year of the county, the
Comptroller shall notify the county board in writing that the reports are
due, and may also grant an extension of time of up to 60 days for the
filing of the reports. In the event the required reports are not filed
within the time specified in such written notice, the Comptroller shall
cause the audit to be performed and the audit report prepared by an auditor or auditors.
(b) The Comptroller may decline to order an audit and the preparation of
an
audit report if an initial examination of the books and records of the
governmental unit indicates that the books and records of the governmental unit
are inadequate or unavailable due to the passage of time or the occurrence of a
natural disaster.
(c) The State Comptroller may grant extensions for delinquent audits or reports. The Comptroller may charge a county a fee for a delinquent audit or report of $5 per day for the first 15 days past due, $10 per day for 16 through 30 days past due, $15 per day for 31 through 45 days past due, and $20 per day for the 46th day and every day thereafter. These amounts may be reduced at the Comptroller's discretion. All fees collected under this subsection (c) shall be deposited into the Comptroller's Administrative Fund. (Source: P.A. 101-419, eff. 1-1-20 .)
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55 ILCS 5/6-31005
(55 ILCS 5/6-31005) (from Ch. 34, par. 6-31005)
Sec. 6-31005. Funds managed by county officials. In addition to any
other audit required by this Division, the County Board shall cause an
audit to be made of all funds and accounts under the management or control
of a county official as soon as possible after such official leaves office
for any reason. The audit shall be filed with the county board not later
than 180 days after the official leaves office. The audit shall be performed
and the audit report shall be prepared and filed with the
Chairman of the County Board by an auditor.
As used in this Section, "county official" means any elected county officer
or any officer appointed by the county board who is charged with the management
or control of any county funds; and "audit" means a post facto examination
of books, documents, records, and other evidence relating to the obligation,
receipt, expenditure or use of public funds of the county, including
governmental operations relating to such obligations, receipt, expenditure or use.
(Source: P.A. 101-419, eff. 1-1-20 .)
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55 ILCS 5/6-31006
(55 ILCS 5/6-31006) (from Ch. 34, par. 6-31006)
Sec. 6-31006. Audit report. (a) Prior to fiscal year 2019, the audit report shall contain
statements that are in conformity with generally accepted public accounting
principles or other comprehensive basis of accounting and shall set forth the financial position
and the results of financial operations for each fund, account, and office
of the county government. The audit report shall also include the
professional opinion of the auditor or auditors with respect to the
financial status and operations or, if an opinion cannot be expressed, a
declaration that such auditor is unable to express such opinion and an
explanation of the reasons he or she cannot do so. Each audit report shall
include the certification of the auditor or auditors making the audit
that the audit has been performed in compliance with generally accepted
auditing standards. Each audit report filed with the Comptroller shall be
accompanied by a copy of each official statement or other offering of
materials prepared in connection with the issuance of indebtedness of the
county since the filing of the last audit report.
(b) For fiscal year 2019 and each fiscal year thereafter, the audit report shall contain statements that set forth the financial position and the results of financial operations for financial statements for governmental activities, business-type activities, discretely presented component units, and each major fund and aggregated nonmajor funds for each fund, account, and office of the county government. The audit report shall include the professional opinion or opinions of an auditor or auditors with respect to the financial status and statements or, if an opinion cannot be expressed, a declaration that the auditor is unable to express an opinion and an explanation of the reasons he or she cannot do so. Each auditor's report shall include the representation of the auditor or auditors conducting the audit that the audit has been performed in accordance with generally accepted auditing standards. Each audit report filed with the Comptroller shall be accompanied by a copy of each official statement or other offering of materials prepared in connection with the issuance of indebtedness of the county since the filing of the last audit report. (c) For fiscal year 2019 and each fiscal year thereafter, audit reports shall contain financial statements prepared in accordance with generally accepted accounting principles and audited in conformity with generally accepted auditing standards if the last audit report filed preceding fiscal year 2019 expressed an unmodified or modified opinion by the auditor that the financial statements were presented in accordance with generally accepted accounting principles. (d) For fiscal year 2019 and each fiscal year thereafter, audit reports containing financial statements prepared in accordance with an other comprehensive basis of accounting may follow the best practices and guidelines outlined by the American Institute of Certified Public Accountants and shall be audited in accordance with generally accepted auditing standards. If the county board of a county submits an audit report containing financial statements prepared in accordance with generally accepted accounting principles, thereafter all future audit reports shall also contain financial statements prepared in accordance with generally accepted accounting principles. (e) Audits may be made on financial statements prepared using either an accrual or cash basis of accounting, depending upon the system followed by the county, and audit reports shall comply with this Section. (Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20 .)
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55 ILCS 5/6-31008
(55 ILCS 5/6-31008) (from Ch. 34, par. 6-31008)
Sec. 6-31008. Expenses of audit. The expenses of conducting the
audit and making the required audit report or financial statement for each
county, whether ordered by the county board or the Comptroller, shall be
paid by the county and the county board shall make provisions for such
payment. If the audit is made by an auditor or auditors retained by
the Comptroller, the county, through the county board, shall pay to the
Comptroller reasonable compensation and expenses to reimburse him for the
cost of making such audit.
Moneys paid to the Comptroller pursuant to the preceding sentence shall be
deposited into the Comptroller's Audit Expense Revolving Fund.
Such expenses shall be paid from the general corporate fund of the
county.
Contracts for the performance of audits required by this Division may
be entered into without competitive bidding.
(Source: P.A. 101-419, eff. 1-1-20 .)
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55 ILCS 5/6-31009
(55 ILCS 5/6-31009) (from Ch. 34, par. 6-31009)
Sec. 6-31009.
Public records.
All audit reports and financial
statements are public records and shall be open to public inspection. The
clerk of the county board shall furnish a copy of the audit report or
financial statement to any person making a request and paying the fee
therefor. The fee shall be set by the county board and shall not exceed $15.
(Source: P.A. 86-962.)
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55 ILCS 5/6-31010
(55 ILCS 5/6-31010) (from Ch. 34, par. 6-31010)
Sec. 6-31010.
Construction.
The provisions of this Division
shall not be construed to relieve any officer of any duty otherwise
required of him by law with relation to the auditing, management,
collection or disbursement of public funds. Failure of the county board to
comply with any of the provisions of this Division shall not
affect the legality of any taxes levied by the county board.
(Source: P.A. 86-962.)
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55 ILCS 5/6-31011
(55 ILCS 5/6-31011) (from Ch. 34, par. 6-31011)
Sec. 6-31011.
Audit committee.
The corporate authorities of a county
may establish an audit committee, and may appoint members of the corporate
authority or other appropriate officers to the committee, to review audit
reports prepared under this Division and any other financial reports and
documents, including management letters prepared by or on behalf of the county.
(Source: P.A. 86-962.)
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55 ILCS 5/6-31012 (55 ILCS 5/6-31012) Sec. 6-31012. Audit report disclosure. Each fiscal year, within 60 days of the close of an audit under this Division, the auditor conducting the audit of all of the funds and accounts of a county shall do each of the following: (1) Provide a copy of any management letter and a | | copy of any audited financial statements to each member of the county board. If the county maintains an Internet website, the county board shall post this information to its website.
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| (2) Present the information from the audit to the
| | county board either in person or by a live phone or web connection during a public meeting.
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(Source: P.A. 98-738, eff. 1-1-15 .)
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55 ILCS 5/6-31013 (55 ILCS 5/6-31013) Sec. 6-31013. Transitional audits. (a) No later than 10 days after certification of the election results, the county board chairperson, county board president, or county executive shall notify newly elected countywide officials of the option for an auditor to conduct a transitional audit at the county's expense. An elected county auditor shall conduct the audit upon a request of the newly elected countywide official. In a county that does not have an elected county auditor, the newly elected countywide official may hire a qualified auditing firm. The county board shall pay all costs associated with an audit. The transitional audit shall examine funds expended by the official for whom the newly elected official is taking over and report if the expended funds were consistent with the county board's financial allocations to that official. (b) A county board shall give the option for a transitional financial audit to all county officials elected in or after November 2016. (c) A home rule county shall not regulate transitional audits in a manner inconsistent with this Section. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.
(Source: P.A. 101-544, eff. 8-23-19.) |
55 ILCS 5/Div. 6-32
(55 ILCS 5/Div. 6-32 heading)
Division 6-32.
Emergency Disaster Fund
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55 ILCS 5/6-32005
(55 ILCS 5/6-32005)
Sec. 6-32005.
Establishment of Fund.
The county board may, by a majority
vote of all of its members, establish an Emergency Disaster Fund ("the Fund")
for the county. Moneys may be appropriated from the county's general revenues
to the Fund in the county's annual budget or annual appropriation bill.
Interest earned from the investment of moneys in the Fund may be transferred to
the county's general fund. Moneys held in the Fund shall at no time exceed
0.2% of the total equalized assessed valuation of all property in the county
subject to taxation by the county.
(Source: P.A. 88-387.)
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55 ILCS 5/6-32010
(55 ILCS 5/6-32010)
Sec. 6-32010.
Expenditures from Fund.
(a) Moneys in the Fund may be used to pay the county's expenses incurred in
an emergency within the county declared by the Governor. Moneys in the Fund
also may be used to pay the county's extraordinary expenses in an emergency
declared by a majority vote of all the members of the county board. Moneys in
the Fund shall not be used to pay the county's routine expenses.
(b) No moneys shall be expended from the Fund except by a majority vote of
all the members of the county board.
(Source: P.A. 88-387.)
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55 ILCS 5/Div. 6-33
(55 ILCS 5/Div. 6-33 heading)
Division 6-33.
Bonds for
Forest Preserve District Facilities
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55 ILCS 5/6-33005
(55 ILCS 5/6-33005)
Sec. 6-33005.
County over 3,000,000.
(a) Any county with a population over 3,000,000 may borrow money and in
evidence of that borrowing issue bonds or notes for the purpose of paying costs
of constructing, acquiring, equipping, repairing, and renovating any buildings
or other improvements to land of a forest preserve district located within the
county or providing equipment for the district, as the county and the district
may agree, or for the purpose of lending money to the district to pay those
costs. The bonds or notes shall mature within 30 years of their issuance.
(b) The county may enter into leases, installment sale contracts, or loan
agreements with the forest preserve district pertaining to those buildings,
improvements, or equipment. The terms of any lease, installment sale contract,
or loan agreements may provide for payments to the county sufficient to provide
amounts to pay when due all principal and interest on the bonds or notes issued
by the county for that purpose. The bonds or notes of the county may be made
payable from amounts received from the forest preserve district or may be
general obligations of the county, or both, as the board of commissioners of
the county shall determine in its ordinance authorizing the bonds or notes.
(Source: P.A. 88-503; 88-670, eff. 12-2-94.)
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55 ILCS 5/Div. 6-34
(55 ILCS 5/Div. 6-34 heading)
Division 6-34. Report of RTA Occupation Taxes
(Source: P.A. 96-328, eff. 8-11-09 .) |
55 ILCS 5/6-34000 (55 ILCS 5/6-34000)
Sec. 6-34000. Report on funds received under the Regional Transportation Authority Act. If the Board of the Regional Transportation Authority adopts an ordinance under Section 4.03 of the Regional Transportation Authority Act imposing a retailers' occupation tax and a service occupation tax at the rate of 0.75% in the counties of DuPage, Kane, Lake, McHenry, and Will, then the County Boards of DuPage, Kane, Lake, McHenry, and Will counties shall each report to the General Assembly and the Commission on Government Forecasting and Accountability by March 1 of the year following the adoption of the ordinance and March 1 of each year thereafter. That report shall include the total amounts received by the County under subsection (n) of Section 4.03 of the Regional Transportation Authority Act and the expenditures and obligations of the County using those funds during the previous calendar year.
(Source: P.A. 95-906, eff. 8-26-08.) |
55 ILCS 5/Art. 7
(55 ILCS 5/Art. 7 heading)
ARTICLE 7.
CONTINUATION OF PRIOR
LAW - STATUTES AMENDED AND REPEALED
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55 ILCS 5/Div. 7-1
(55 ILCS 5/Div. 7-1 heading)
Division 7-1.
Continuation of Prior Law
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55 ILCS 5/7-1001
(55 ILCS 5/7-1001) (from Ch. 34, par. 7-1001)
Sec. 7-1001.
Continuation of prior law.
The provisions of this Code,
insofar as they are the same or substantially the same as those of any
prior statute, shall be construed as a continuation of such prior statute
and not as a new enactment, notwithstanding the repeal of the prior statute.
If in any other statute reference is made to an Act of the General Assembly,
or a Section of such an Act, which Act or Section is continued in this
Code, such reference shall be held to refer to the Act or Section thereof
so continued in this Code.
In the case of any Section of the various laws of which this Code is
comprised which is added or amended by another Act of this Eighty-sixth
General Assembly, it is intended that such Section as added or amended be
construed with this Code and be given effect as if it were made a part of
this Code, notwithstanding the repeal of such law by this Code. In the
case of any Section of the various laws of which this Code is composed
which is repealed by another Act of this Eighty-sixth General Assembly, it
is intended that such Section be rerepealed by this Code.
Section 13 of "The County Home Act", approved April 11, 1967, as amended,
(Ch. 34, par. 5373) and Section 24 of "An Act concerning county treasurers,
in counties containing more than 150,000 inhabitants, and concerning public
funds within their custody and control and the interest thereon, and to
repeal all acts or part of acts in conflict therewith", approved June 29,
1915, as amended, (Ch. 36, par. 40) are determined to be obsolete and are
repealed without being continued in this Code.
In this Code, the caption of each Section is intended to be generally
descriptive of the text of the Section. The caption is not a part of the
text of the Section and is not intended to limit the meaning or application
of the Section.
In this Code, the reference at the end of each Section indicates its most
recent source or sources in the Laws of Illinois. Such references are
included for convenient reference and to indicate the source of the text
being incorporated; however, they are not a part of the text of the Section.
Nothing in this Code shall be construed to deny, limit or preempt the
exercise of any power by a home rule unit, as defined in Section 6 of
Article VII of the Illinois Constitution, where no such denial, limitation
or preemption existed under the corresponding prior statute.
Nothing in this Code shall be construed to create a State mandate, as
defined in Section 3 of The State Mandates Act, where no such mandate
existed under the corresponding prior statute.
(Source: P.A. 86-962.)
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