(50 ILCS 750/40)

(Section scheduled to be repealed on December 31, 2027)

Sec. 40. Financial reports.

(a) The Illinois State Police shall create uniform procedures for the making of reports under this Act.

(b) By January 31, 2018, and every January 31 thereafter, each emergency telephone system board receiving surcharge money pursuant to Section 15.3, 15.3a, or 30 shall report to the Illinois State Police 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 Illinois State Police. 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 and shall be based on the audited financials from the audit of outside firms, including the audit of the ETSB's surcharge fund;

(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 Illinois State Police and collected in accordance with any reporting method established or required by the Illinois State Police;

(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 ETSB is responsible for any costs associated with auditing such financial statements. The Illinois State Police may request copies of the audited financial statements for those statements that include the ETSB's surcharge fund. The Illinois State Police shall post annual financial reports on the Illinois State Police's website.

(c) Along with its annual financial report, each emergency telephone system board receiving a grant under Section 15.4b or Section 30 of this Act shall include a report on 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 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 Illinois State Police shall suspend and withhold monthly disbursements otherwise due to the emergency telephone system board 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 and shall be distributed proportionally by the Illinois State Police to compliant emergency telephone system boards that receive funds from the Statewide 9-1-1 Fund.

Any emergency telephone system board not in compliance with this Section shall be ineligible to receive any consolidation grant or NG9-1-1 expenses grant issued under this Act.

(e) The Illinois State Police may adopt emergency rules necessary to implement the provisions of this Section.

(f) Any findings or decisions of the Illinois State Police 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 Illinois State Police shall provide a quarterly report to the Statewide 9-1-1 Advisory Board of its expenditures from the Statewide 9-1-1 Fund for the prior fiscal quarter.

(Source: P.A. 103-366, eff. 1-1-24; 104-204, eff. 8-15-25.)