SB3292 98TH GENERAL ASSEMBLY

LRB098 16856 JLK 55598 b

98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB3292

Introduced 2/14/2014, by Sen. Karen McConnaughay

SYNOPSIS AS INTRODUCED:

50 ILCS 205/20 new
30 ILCS 805/8.38 new

Amends the Local Records Act. Provides that a unit of local government or a school district located in a county with a population of 100,000 or more shall have a website containing the following information for the current calendar year: (1) annual budget; (2) ordinances under which the unit of local government or school district operates; (3) financial reports and audits; (4) information concerning employee compensation; (5) taxes and fees imposed by the unit of local government or school district; (6) a debt disclosure report; and (7) a pension liability debt disclosure report. Provides that any citizen who is a resident of the unit of local government or school district may bring a mandamus or injunction action to compel the unit of local government or school district to comply with the Internet posting requirements. Provides a posting in perpetuity clause. Limits home rule powers. Amends the State Mandates Act to require implementation without reimbursement. Contains a severability clause. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOME RULE NOTE ACT MAY APPLY

STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

AN ACT concerning local government.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Local Records Act is amended by adding Section 20 as follows:

(50 ILCS 205/20 new)

Sec. 20. Internet posting requirements.

(a) A unit of local government or school district located in a county with a population of 100,000 or more shall, within 90 days of the effective date of this amendatory Act of the 98th General Assembly, maintain an Internet website and post to its website for the current calendar year the following information:

(1) The annual budget and appropriation ordinances, supplemental budgets, supplemental appropriations for general revenue, and all special revenue funds.

(2) Any budget, financial audit, or audit schedule, including, without limitation, the comprehensive annual financial report, performance audits, and reports required under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code. All annual and budget year end audit reports should include the following:

(A) Any report focusing on any subset of the total should specify that only partial amounts are shown and identify the total amount and the nature of items not included in the report.

(B) Revenues should be broken out by source, including the broad categories of local, State, and federal tax dollars.

(C) Expenditures should be separated into current operating, capital, and debt service.

(D) Expenditure summaries for the unit of local government's year-end audits should reflect the per-resident calculation for comparison to other governmental bodies. For schools, a per-pupil calculation should be made based on full-time or equivalent enrollment.

(E) Audits should include a management letter.

(3) A searchable monthly check register of its main checking account that can be accessed via the Internet website. The check register shall contain the check number, vendor name, amount, brief description of the expenditure, date, purchase order number, and budget code, and shall be updated by the unit of local government or school district on a monthly basis.

(4) A detailed list of the total compensation paid to each full-time and contractual employee including wages, salary, overtime, and benefits, including health, dental, life, and pension compiled and posted at the end of the year.

(5) A detailed list of the taxes and fees imposed by the unit of local government or school district, including the accounts they were deposited into and broken down by each property tax levy rate and amount compared to the previous year.

(6) A debt disclosure report.

(7) A pension liability debt disclosure report.

(b) The postings required by this Section are in addition to any other posting requirements required by law or ordinance.

(c) If a unit of local government or school district fails to comply with this Section, then any citizen who is a resident of the unit of local government or school district may file suit in the circuit court for the county where the unit of local government or school district is located. The citizen may bring a mandamus or injunction action to compel the unit of local government or school district to comply with the requirements set forth in subsection (a) or (b), as applicable. The court may impose any penalty or other sanction as it deems appropriate. The court, in its discretion, may also award to the citizen bringing the action reasonable attorneys' fees and costs.

(d) No home rule unit may adopt posting requirements that are less restrictive than 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.

(e) All local records required to be posted by this Section shall remain posted on the entity's website, or subsequent websites, in perpetuity.

Section 90. The State Mandates Act is amended by adding Section 8.38 as follows:

(30 ILCS 805/8.38 new)

Sec. 8.38. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by this amendatory Act of the 98th General Assembly.

Section 97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes.

Section 99. Effective date. This Act takes effect upon becoming law.