(70 ILCS 2605/5.7) (from Ch. 42, par. 324q)
Sec. 5.7. The board of trustees of the district shall consider the budget
estimates as submitted to it by the executive director and may add to,
revise, alter, increase or decrease the items contained in the budget.
However, in no event may the total aggregate proposed expenditures in the
budget exceed the total estimated means of financing the budget.
The board of trustees shall, before January first of the budget year,
adopt the budget which is effective on January first of the budget year.
The appropriation ordinance and tax levy ordinance must be parts of the
budget and must be adopted as a part thereof by single action of the board
of trustees. The appropriation ordinance must be filed with and be a part
of the tax levy ordinance, which tax levy ordinance need not contain any
further or additional specifications of purposes, itemizations or details
for which appropriations and the levy are made. The board of trustees shall
appropriate such sums of money as may be necessary to defray all necessary
expenses and liabilities of the district to be paid by the board of
trustees or incurred during and until the time of the adoption and
effective date of the next annual appropriation ordinance under this
Section. The board of trustees shall appropriate such sums of money as may
be necessary to pay the principal and interest on bonds. The board may not
expend any money or incur any indebtedness or liability on behalf of the
district in excess of the percentage and several amounts limited by law,
when applied to the last known assessment. The appropriation ordinance must
specify the several funds, organization units, objects, character and
functions (activities) for which such appropriations are made, and the
amount appropriated for each fund, organization unit, object, character,
and function (activity). The receipts of the district as estimated in the
budget and as provided for by the tax levy ordinances and other revenues
and borrowing Acts or ordinances are applicable in the amounts and
according to the funds specified in the budget for the purpose of meeting
the expenditures authorized by the appropriate ordinance. The vote of the
board of trustees upon the budget shall be taken by yeas and nays, and
shall be entered in the proceedings of the board of trustees.
The appropriation ordinance may be amended at the next regular meeting
of the board of trustees occurring before January first of the budget year
and not less than 5 days after the passage thereof in like manner as other
ordinances. If any items of appropriations contained therein are vetoed by
the president of the board, with recommendations for alterations or changes
therein, the adoption of such recommendations by a yea and nay vote is the
equivalent of an amendment of such annual appropriation ordinance with like
effect as if an amendatory ordinance had been passed.
Such appropriation ordinance together with other parts of the budget as
the board of trustees desire must be published in a newspaper of general
circulation in the district and made conveniently available for inspection
by the public. Such publication must be made after the date of passage of
such budget and before January 20 of the budget year, but the
date of publication does not affect the legality of the appropriation
ordinance or the tax levy ordinance or any other ordinances necessary to
give effect to the budget. Such ordinances are effective on the first day
of January of the budget year.
The Clerk shall certify that such appropriation ordinance as published
is a true, accurate and complete copy of the appropriation ordinance as
passed and approved by the board of trustees. The board of trustees shall
also make public, by publication or otherwise, at this time, the tax rate
necessary or estimated to be necessary to finance the budget as adopted.
After adoption of the appropriation ordinance, the board of trustees may
not make any further or other appropriation prior to the adoption or
passage of the next succeeding annual appropriation ordinance. The board
has no power, either directly or indirectly, to make any contract or to
take any action which adds to the total of district expenditures or
liabilities in any budget year any sum over and above the amount provided
for in the annual appropriation ordinance for the budget year. However, the
board of trustees has the power, anything in this Act to the contrary
notwithstanding, if after the adoption of the appropriation ordinance (1)
federal or State grants or loans are accepted, (2) the voters approve a
bond ordinance for a particular purpose or the issuance of bonds is
otherwise authorized by law, or (3) duly authorized bonds of the district
remaining unissued and unsold have been cancelled and any ordinance has
been adopted by the board of trustees under Section 9 of this Act
authorizing the issuance of bonds not exceeding in the aggregate the amount
of bonds so cancelled, to pass a supplemental appropriation ordinance (in
compliance with the provisions of this Act as to publication and voting
thereon by the board of trustees) making appropriation, for the particular
purpose only as set forth in the ordinance, of the proceeds of the grants,
loans, or bond issue or any part thereof required to be expended during the
fiscal year. However, nothing herein contained prevents the board of
trustees, by a concurring vote of two-thirds of all the trustees (votes to
be taken by yeas and nays and entered in the proceeding of the board of
trustees), from making any expenditures or incurring any liability rendered
necessary to meet emergencies such as epidemics, flood, fire, unforeseen
damages or other catastrophes, happening after the annual
appropriation ordinance has been passed or adopted, nor does anything
herein deprive the board of trustees of the power to provide for and cause to
be paid from the district funds any charge upon the district imposed by law
without the action of the board of trustees.
(Source: P.A. 95-923, eff. 1-1-09.)
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