Public Act 101-0034
 
HB2266 EnrolledLRB101 05258 RJF 50271 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The State Comptroller Act is amended by changing
Sections 16, 20, and 23.7 as follows:
 
    (15 ILCS 405/16)  (from Ch. 15, par. 216)
    Sec. 16. Reports from State agencies. The comptroller shall
prescribe the form and require the filing of quarterly fiscal
reports by each State agency. Within 30 days after the end of
each quarter, or at such earlier time as the comptroller by
rule requires, each State agency shall file with the
comptroller the report of activity for funds held outside of
the State Treasury. The report shall include of its receipts
and collections during the preceding quarter, including
receipts and collections of taxes and fees, bond proceeds,
funds and fund authorizations from sources other than
appropriation by the General Assembly, gifts, grants and
donations, and income from revenue producing activities or
property of or under the control of the agency. The report
shall specify the nature, source and fair market value of any
assets received, any increase or decrease in its security
holdings (other than those held by the State Treasurer), and
such other related information as the comptroller, by rule,
requires. The report shall, consistent with the uniform State
accounting system, account for all disbursements and
encumbrances, transfers, and releases of encumbrances upon
assets held by the State agency, except any assets held in
trust for another State agency or person, and any additional
accounting as may be determined by the comptroller to be
necessary for his maintenance of accurate encumbrance accounts
for State agencies. The report shall include a separate
accounting for each revenue bond issue administered by the
particular agency, and shall indicate any changes in authorized
or outstanding indebtedness of the agency or of the State
through the agency. This Section does not require the
duplication of reports concerning security holdings and
investment income of the State Treasurer which are issued by
the Treasurer pursuant to law.
    In addition to the quarterly reports required by this
Section, each agency shall on an annual basis file a report
giving that agency's best estimate of the cost of each tax
expenditure related to each of the revenue sources administered
by the agency. This annual report shall include the agency's
best estimate of the cost of each tax expenditure including:
(a) a citation of the legal authority for the tax expenditure,
the year it was enacted, the fiscal year in which it first took
effect, and any subsequent amendments; (b) to the extent that
it can be determined, the total cost of the tax expenditure for
the preceding fiscal year together with an estimate of the
projected cost for the next succeeding fiscal year along with a
description of the methodology used to determine or estimate
the cost of the tax expenditure; and (c) an assessment of the
impact of the tax expenditure on the incidence of the tax in
terms of the relative shares of revenue received under the
provisions of the tax expenditure and the revenue that would
have been received had the tax expenditure not been in effect.
For purposes of this Act, the term "tax expenditure" means any
tax incentive authorized by law that by exemption, exclusion,
deduction, allowance, credit, preferential tax rate,
abatement, or other device reduces the amount of tax revenues
that would otherwise accrue to the State.
(Source: P.A. 87-847.)
 
    (15 ILCS 405/20)  (from Ch. 15, par. 220)
    Sec. 20. Annual report. The Comptroller shall annually, as
soon as possible after the close of the fiscal year but no
later than December 31, make available on the Comptroller's
website make out and present to the Governor, the President of
the Senate, the Speaker of the House of Representatives, the
Minority Leader of the Senate, and the Minority Leader of the
House of Representatives a report, showing the amount of
warrants drawn on the treasury, on other funds held by the
State Treasurer and on any public funds held by State agencies,
during the preceding fiscal year, and stating, particularly, on
what account they were drawn, and if drawn on the contingent
fund, to whom and for what they were issued. He or she shall,
also, at the same time, report to the Governor, the President
of the Senate, the Speaker of the House of Representatives, the
Minority Leader of the Senate, and the Minority Leader of the
House of Representatives the amount of money received into the
treasury, into other funds held by the State Treasurer and into
any other funds held by State agencies during the preceding
fiscal year, and stating particularly, the source from which
the same may be derived, and also a general account of all the
business of his office during the preceding fiscal year. The
report shall also summarize for the previous fiscal year the
information required under Section 19.
    Within 60 days after the expiration of each calendar year,
the Comptroller shall compile, from records maintained and
available in his office, a list of all persons including those
employed in the Office of the Comptroller, who have been
employed by the State during the past calendar year and paid
from funds in the hands of the State Treasurer.
    The list shall be arranged according to counties and shall
state in alphabetical order the name of each employee, the
county in which he or she resides the address in the county in
which he votes, except as specified below, the position, and
the total salary paid to him or her during the past calendar
year, rounded to the nearest hundred dollar. For persons
employed by the Department of Corrections, Department of
Children and Family Services, Department of Juvenile Justice,
Office of the State's Attorneys Appellate Prosecutor, and the
Department of State Police, as well as their spouses, no
address shall be listed. The list so compiled and arranged
shall be kept on file in the office of the Comptroller and be
open to inspection by the public at all times.
    No person who utilizes the names obtained from this list
for solicitation shall represent that such solicitation is
authorized by any officer or agency of the State of Illinois.
Violation of this provision is a Business Offense punishable by
a fine not to exceed $3,000.
(Source: P.A. 100-253, eff. 1-1-18.)
 
    (15 ILCS 405/23.7)
    Sec. 23.7. Comptroller; local government and school
district registry. The Comptroller shall establish and
maintain a registry of all units of local government and school
districts within the State. Within 60 days following the
creation or dissolution of a unit of local government or school
district, each county clerk shall provide to the Comptroller
information for the registry in a manner prescribed by the
Comptroller. Information in the registry may include, but shall
not be limited to, the name, address, and type of government
unit, the names of current elected or appointed office holders,
and such other information as the Comptroller may determine.
Each county clerk shall notify the Comptroller upon learning of
the creation or dissolution of any unit of local government or
school district.
(Source: P.A. 98-497, eff. 8-16-13.)
 
    Section 10. The State Finance Act is amended by changing
Section 9.02 as follows:
 
    (30 ILCS 105/9.02)  (from Ch. 127, par. 145c)
    Sec. 9.02. Vouchers; signature; delegation; electronic
submission.
    (a)(1) Any new contract or contract renewal in the amount
of $250,000 or more in a fiscal year, or any order against a
master contract in the amount of $250,000 or more in a fiscal
year, or any contract amendment or change to an existing
contract that increases the value of the contract to or by
$250,000 or more in a fiscal year, shall be signed or approved
in writing by the chief executive officer of the agency, and
shall also be signed or approved in writing by the agency's
chief legal counsel and chief fiscal officer. If the agency
does not have a chief legal counsel or a chief fiscal officer,
the chief executive officer of the agency shall designate in
writing a senior executive as the individual responsible for
signature or approval.
    (2) No document identified in paragraph (1) may be filed
with the Comptroller, nor may any authorization for payment
pursuant to such documents be filed with the Comptroller, if
the required signatures or approvals are lacking.
    (3) Any person who, with knowledge the signatures or
approvals required in paragraph (1) are lacking, either files
or directs another to file documents or payment authorizations
in violation of paragraph (2) shall be subject to discipline up
to and including discharge.
    (4) Procurements shall not be artificially divided so as to
avoid the necessity of complying with paragraph (1).
    (5) Each State agency shall develop and implement
procedures to ensure the necessary signatures or approvals are
obtained. Each State agency may establish, maintain and follow
procedures that are more restrictive than those required
herein.
    (6) This subsection (a) applies to all State agencies as
defined in Section 1-7 of the Illinois State Auditing Act,
which includes without limitation the General Assembly and its
agencies. For purposes of this subsection (a), in the case of
the General Assembly, the "chief executive officer of the
agency" means (i) the Senate Operations Commission for Senate
general operations as provided in Section 4 of the General
Assembly Operations Act, (ii) the Speaker of the House of
Representatives for House general operations as provided in
Section 5 of the General Assembly Operations Act, (iii) the
Speaker of the House for majority leadership staff and
operations, (iv) the Minority Leader of the House for minority
leadership staff and operations, (v) the President of the
Senate for majority leadership staff and operations, (vi) the
Minority Leader of the Senate for minority staff and
operations, and (vii) the Joint Committee on Legislative
Support Services for the legislative support services agencies
as provided in the Legislative Commission Reorganization Act of
1984.
    (b)(1) Every voucher or corresponding balancing report, as
submitted by the agency or office in which it originates, shall
bear (i) the signature of the officer responsible for approving
and certifying vouchers under this Act and (ii) if authority to
sign the responsible officer's name has been properly
delegated, also the signature of the person actually signing
the voucher.
    (2) When an officer delegates authority to approve and
certify vouchers, he shall send a copy of such authorization
containing the signature of the person to whom delegation is
made to each office that checks or approves such vouchers and
to the State Comptroller. Such delegation may be general or
limited. If the delegation is limited, the authorization shall
designate the particular types of vouchers that the person is
authorized to approve and certify.
    (3) When any delegation of authority hereunder is revoked,
a copy of the revocation of authority shall be sent to the
Comptroller and to each office to which a copy of the
authorization was sent.
    The Comptroller may require State agencies to maintain
signature documents and records of delegations of voucher
signature authority and revocations of those delegations,
instead of transmitting those documents to the Comptroller. The
Comptroller may inspect such documents and records at any time.
    (c) The Comptroller may authorize the submission of
vouchers through electronic transmissions, on magnetic tape,
or otherwise.
(Source: P.A. 89-360, eff. 8-17-95; 90-452, eff. 8-16-97.)
 
    Section 15. The Illinois State Collection Act of 1986 is
amended by changing Section 4 as follows:
 
    (30 ILCS 210/4)  (from Ch. 15, par. 154)
    Sec. 4. (a) The Comptroller shall provide by rule
appropriate procedures for State agencies to follow in
establishing and recording within the State accounting system
records of amounts owed to the State of Illinois. The rules of
the Comptroller shall include, but are not limited to:
        (1) the manner by which State agencies shall recognize
    debts;
        (2) systems to age accounts receivable of State
    agencies;
        (3) standards by which State agencies' claims may be
    entered and removed from the Comptroller's Offset System
    authorized by Section 10.05 of the State Comptroller Act;
        (4) accounting procedures for estimating the amount of
    uncollectible receivables of State agencies; and
        (5) accounting procedures for writing off bad debts and
    uncollectible claims prior to referring them to the
    Department of Revenue Collections Bureau for collection.
    (b) State agencies shall report to the Comptroller
information concerning their accounts receivable and
uncollectible claims in accordance with the rules of the
Comptroller, which may provide for summary reporting. The
Department of Revenue is exempt from the provisions of this
subsection with regard to debts the confidentiality of which
the Department of Revenue is required by law to maintain.
    (c) The rules of the Comptroller authorized by this Section
may specify varying procedures and forms of reporting dependent
upon the nature and amount of the account receivable or
uncollectible claim, the age of the debt, the probability of
collection and such other factors that will increase the net
benefit to the State of the collection effort.
    (d) The Comptroller shall report annually by March 14, to
the Governor and the General Assembly, the amount of all
delinquent debt owed to each State agency as of December 31 of
the previous calendar year. The report required under this
subsection (d) shall be made available on the Comptroller's
website.
(Source: P.A. 93-570, eff. 8-20-03.)
 
    Section 20. The Counties Code is amended by adding Section
3-2014 as follows:
 
    (55 ILCS 5/3-2014 new)
    Sec. 3-2014. Local government and school district
registry. Within 60 days following the creation or dissolution
of a unit of local government or school district, each county
clerk shall provide to the Comptroller information for the
registry required under Section 23.7 of the State Comptroller
Act in a manner prescribed by the Comptroller.
 
    Section 25. The Illinois Pre-Need Cemetery Sales Act is
amended by changing Section 22 as follows:
 
    (815 ILCS 390/22)  (from Ch. 21, par. 222)
    Sec. 22. Cemetery Consumer Protection Fund.
    (a) Every seller engaging in pre-need sales shall pay to
the Comptroller $5 for each said contract entered into, to be
paid into a special income earning fund hereby created in the
State Treasury, known as the Cemetery Consumer Protection Fund.
The above said fees shall be remitted to the Comptroller
semi-annually within 30 days after the end of June and December
for all contracts that have been entered in such 6 month
period.
    (b) All monies paid into the fund together with all
accumulated undistributed income thereon shall be held as a
special fund in the State Treasury. The fund shall be used
solely for the purpose of providing restitution to consumers
who have suffered pecuniary loss arising out of pre-need sales,
to help pay expenses of cemeteries or mausoleums in
court-ordered receivership, or to satisfy Receiver's fees
ordered by the Circuit Court prior to June 30, 2004.
    (c) Restitution or reimbursement for pre-need merchandise
or services shall not exceed the reasonable average regional
cost of the contracted merchandise at current prices. The fund
shall be applied only to restitution or completion of the
project or delivery of the merchandise or services, where such
has been ordered by the Circuit Court in a lawsuit brought
under this Act by the Attorney General of the State of Illinois
on behalf of the Comptroller and in which it has been
determined by the Court that the obligation is non-collectible
from the judgment debtor. Restitution shall not exceed the
amount of the sales price paid plus interest at the statutory
rate. The fund shall not be used for the payment of any
attorney or other fees.
    (d) Whenever restitution is paid by the fund, the fund
shall be subrogated to the amount of such restitution, and the
Comptroller shall request the Attorney General to engage in all
reasonable post judgment collection steps to collect said
restitution from the judgment debtor and reimburse the fund.
    (e) (Blank). The fund shall not be applied toward any
restitution for losses in any lawsuit initiated by the Attorney
General or Comptroller or with respect to any claim made on
pre-need sales which occurred prior to the effective date of
this Act.
    (f) The fund may not be allocated for any purpose other
than that specified in this Act.
    (g) Notwithstanding any other provision of this Section,
the payment of restitution from the fund shall be a matter of
grace and not of right and no purchaser shall have any vested
rights in the fund as a beneficiary or otherwise. Prior to
seeking restitution from the fund, a purchaser or beneficiary
seeking payment of restitution shall apply for restitution on a
form provided by the Comptroller. The form shall include any
information the Comptroller may reasonably require in order for
the Comptroller Court to determine that restitution or
reimbursement for cemetery completion of the project or
delivery of merchandise or services service is appropriate.
    (h) Annually, the status of the fund shall be reviewed by
the Comptroller, and if she or he determines that the fund
together with all accumulated income earned thereon, equals or
exceeds $10,000,000 and that the total number of outstanding
claims filed against the fund is less than 10% of the fund's
current balance, then payments to the fund pursuant to
subsection (a) of this Section shall be suspended until such
time as the fund's balance drops below $10,000,000 or the total
number of outstanding claims filed against the fund is more
than 10% of the fund's current balance, but on such suspension,
the fund shall not be considered inactive.
(Source: P.A. 92-419, eff. 1-1-02; 93-839, eff. 7-30-04.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.
INDEX
Statutes amended in order of appearance
    15 ILCS 405/16from Ch. 15, par. 216
    15 ILCS 405/20from Ch. 15, par. 220
    15 ILCS 405/23.7
    30 ILCS 210/4from Ch. 15, par. 154
    55 ILCS 5/3-2014 new
    815 ILCS 390/22from Ch. 21, par. 222