State of Illinois
2015 and 2016


Introduced 2/11/2015, by Sen. Karen McConnaughay


50 ILCS 205/25 new
30 ILCS 805/8.39 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.

LRB099 06800 AWJ 26874 b






SB0858LRB099 06800 AWJ 26874 b

1    AN ACT concerning local government.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Local Records Act is amended by adding
5Section 25 as follows:
6    (50 ILCS 205/25 new)
7    Sec. 25. Website posting requirements for counties with a
8population of 100,000 or more; suit for noncompliance.
9    (a) A unit of local government or school district located
10in a county with a population of 100,000 or more shall, within
1190 days of the effective date of this amendatory Act of the
1299th General Assembly, maintain an Internet website and post to
13its website for the current calendar year the following
15        (1) The annual budget and appropriation ordinances,
16    supplemental budgets, supplemental appropriations for
17    general revenue, and all special revenue funds.
18        (2) Any budget, financial audit, or audit schedule,
19    including, without limitation, the comprehensive annual
20    financial report, performance audits, and reports required
21    under the Tax Increment Allocation Redevelopment Act in the
22    Illinois Municipal Code. All annual and budget year end
23    audit reports should include the following:



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1            (A) Any report focusing on any subset of the total
2        should specify that only partial amounts are shown and
3        identify the total amount and the nature of items not
4        included in the report.
5            (B) Revenues should be broken out by source,
6        including the broad categories of local, State, and
7        federal tax dollars.
8            (C) Expenditures should be separated into current
9        operating, capital, and debt service.
10            (D) Expenditure summaries for the unit of local
11        government's year-end audits should reflect the
12        per-resident calculation for comparison to other
13        governmental bodies. For schools, a per-pupil
14        calculation should be made based on full-time or
15        equivalent enrollment.
16            (E) Audits should include a management letter.
17        (3) A searchable monthly check register of its main
18    checking account that can be accessed via the Internet
19    website. The check register shall contain the check number,
20    vendor name, amount, brief description of the expenditure,
21    date, purchase order number, and budget code, and shall be
22    updated by the unit of local government or school district
23    on a monthly basis.
24        (4) A detailed list of the total compensation paid to
25    each full-time and contractual employee including wages,
26    salary, overtime, and benefits, including health, dental,



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1    life, and pension compiled and posted at the end of the
2    year.
3        (5) A detailed list of the taxes and fees imposed by
4    the unit of local government or school district, including
5    the accounts they were deposited into and broken down by
6    each property tax levy rate and amount compared to the
7    previous year.
8        (6) A debt disclosure report.
9        (7) A pension liability debt disclosure report.
10    (b) The postings required by this Section are in addition
11to any other posting requirements required by law or ordinance.
12    (c) If a unit of local government or school district fails
13to comply with this Section, then any citizen who is a resident
14of the unit of local government or school district may file
15suit in the circuit court for the county where the unit of
16local government or school district is located. The citizen may
17bring a mandamus or injunction action to compel the unit of
18local government or school district to comply with the
19requirements set forth in subsection (a) or (b), as applicable.
20The court may impose any penalty or other sanction as it deems
21appropriate. The court, in its discretion, may also award to
22the citizen bringing the action reasonable attorneys' fees and
24    (d) No home rule unit may adopt posting requirements that
25are less restrictive than this Section. This Section is a
26limitation under subsection (i) of Section 6 of Article VII of



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1the Illinois Constitution on the concurrent exercise by home
2rule units of powers and functions exercised by the State.
3    (e) All local records required to be posted by this Section
4shall remain posted on the entity's website, or subsequent
5websites, in perpetuity.
6    Section 90. The State Mandates Act is amended by adding
7Section 8.39 as follows:
8    (30 ILCS 805/8.39 new)
9    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
10of this Act, no reimbursement by the State is required for the
11implementation of any mandate created by this amendatory Act of
12the 99th General Assembly.
13    Section 97. Severability. The provisions of this Act are
14severable under Section 1.31 of the Statute on Statutes.
15    Section 99. Effective date. This Act takes effect upon
16becoming law.