(30 ILCS 15/1) (from Ch. 102, par. 5)
Sec. 1.
Except as provided in Section 2.1, each public officer, other
than a state officer, (and other than a city or village treasurer or
municipal officer who is required by Article 3 of the Illinois Municipal
Code, approved May 29, 1961, as heretofore and hereafter amended, to file
an annual report to the city council or board of trustees which report is
required to be published, and other than a treasurer of a city, village or
incorporated town, who is required to file an account with the municipal
clerk, which account is published as required by "An Act in relation to the
preparation, publication and filing of annual accounts of certain
municipalities, the payment of tax monies to treasurers of certain
municipalities, and providing penalties for violations thereof", approved
August 15, 1961, as heretofore and hereafter amended), who, by virtue of
his office receives for disbursement and disburses public funds in the
discharge of governmental or municipal debts and liabilities, shall, at the
expiration of each fiscal year, prepare a statement:
(1) Of all moneys received and from what sources |
| received, giving items, particulars and details;
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(2) Except as provided in paragraph (3) of this
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| Section, of all moneys paid out where the total amount paid during the fiscal year exceeds $2,500 in the aggregate, giving the name of each individual to whom paid and the amount paid to each person;
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(3) Of all monies paid out as compensation for
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| personal services, giving the name of each individual to whom paid and the total amount paid to each person, except that any public officer may elect to report the compensation for personal services of all personnel by name, listing each employee in one of the following categories:
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(A) under $25,000.00;
(B) $25,000.00 to $49,999.99;
(C) $50,000.00 to $74,999.99;
(D) $75,000.00 to $99,999.99;
(E) $100,000.00 to $124,999.99; or
(F) $125,000.00 and over; and
(4) A summary statement of operations for all funds
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Such statement shall be subscribed and sworn to by the public officer
making such statement, and, within 6 months after the expiration of such
fiscal year shall be filed in the office of the county clerk of the county
in which such public officer resides.
(Source: P.A. 92-354, eff. 8-15-01; 92-582, eff. 7-1-02.)
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(30 ILCS 15/2) (from Ch. 102, par. 6)
Sec. 2.
Except as provided in Section 2.1, such public officer shall
also, within 6 months after the expiration of such fiscal year, cause a
true, complete and correct copy of such statement to be published one time
in an English language newspaper published in the town, district or
municipality in which such public officer holds his office, or, if no
newspaper is published in such town, district or municipality, then in a
newspaper printed in the English language published in the county in which
such public officer holds his or her office. However, such publication requirement shall
not apply to any county funds or county offices or funds or offices of
other units of local government when an audit of such funds or offices has
been made by a certified public accountant and a report of such audit has
been filed with the appropriate county board or county clerk and a notice of the availability of the audit report has been
published one time in an English language newspaper published in the town, district, or municipality in which that public officer holds his or her office, or, if no newspaper is published in such town, district, or municipality, then in a newspaper printed in the English language published in the county in which that public officer holds his or her office. The notice of availability shall include, at a minimum, the time period covered by the audit, the name of the firm conducting the audit, and the address and business hours of the location where the audit report may be publicly inspected.
(Source: P.A. 97-146, eff. 1-1-12.)
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