(55 ILCS 5/Div. 6-24 heading) Division 6-24.
Cook County Appropriations
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(55 ILCS 5/6-24001) (from Ch. 34, par. 6-24001)
Sec. 6-24001.
Annual appropriation bill.
The board of
commissioners of Cook County shall, within the first quarter of
each fiscal year adopt a resolution, to be termed the annual appropriation
bill, in and by which resolution said board shall appropriate such sums of
money as may be necessary to defray all necessary expenses and liabilities
of said Cook County, to be by said county paid or incurred during and until
the time of the adoption of the next annual appropriation bill under this
section: Provided, that said board shall not expend any money or incur any
indebtedness or liability on behalf of said county in excess of the
percentage and several amounts now limited by law, and based on the limit
prescribed in the Constitution, when applied to the last previous
assessment. For the year 1931 and each year thereafter, such appropriation
bill shall set forth estimates, by classes, of all current assets and
liabilities of each fund of such county, as of the beginning of said fiscal
year, and the amounts of such assets available for appropriation in such
year, either for expenditures or charges to be made or incurred during such
year or for liabilities unpaid at the beginning thereof. Such board by
resolution may create, set apart and maintain an imprest cash fund for
monies which have been advanced by such county for state programs pursuant
to law prior to reimbursement by the state for expenses incurred by such
county. The monies shown as the balance in such fund in such appropriation
bill shall not be considered to be available for appropriation. Estimates
of taxes to be received from the levies of prior years shall be net, after
deducting amounts estimated to be sufficient to cover the loss and cost of
collecting such taxes and also the amounts of such taxes for the nonpayment
of which real estate has been or shall be forfeited to the State and
abatements in the amount of such taxes extended or to be extended upon the
collectors' books. Estimates of the liabilities of the respective funds
shall include (a) all final judgments, including accrued interest thereon,
entered against such county and unpaid at the beginning of such fiscal
year, (b) the principal of all anticipation tax warrants and all temporary
loans and all accrued interest thereon unpaid at the beginning of such
fiscal year, (c) the principal of all notes issued in anticipation of taxes
under the provisions of Division 6-2, and all accrued interest
thereon unpaid at the beginning of such fiscal year, and (d) any amount for
which the board of commissioners is required to reimburse the working cash
fund from the general corporate fund pursuant to the provisions of
Division 6-27. Such annual appropriation
bill shall also set forth detailed estimates of all taxes to be levied for
such year and of all other current revenues to be derived from sources
other than such taxes, including any funds authorized by Division 6-6 and
any funds made available under Section 5-701.10 of the "Illinois Highway
Code", approved July 8, 1959, as amended, which will be applicable to
expenditure or charges to be made or incurred during such year. No estimate
of taxes to be levied for general corporate purposes, or for any other
purpose, except for the payment of bonded indebtedness or interest thereon,
and except for pension fund purposes or working cash fund purposes, shall
exceed a sum equivalent to the product of the value of the taxable property
in such county, as ascertained by the last assessment for state and county
taxes previous to the passage of such annual appropriation bill, multiplied
by the maximum per cent or rate of tax which such county is authorized by
law to levy for said current fiscal year for any such purpose or purposes
with reference to which such estimate is made. All such estimates shall be
so segregated and classified as to funds and in such other manner as to
give effect to the requirements of law relating to the respective purposes
to which said assets and taxes and other current revenues are applicable,
to the end that no expenditure shall be authorized or made for any purpose
in excess of funds lawfully available therefor, including any funds
authorized by Division 6-6 and any funds made available under Section 5-701.10
of the "Illinois Highway Code," approved July 8, 1959, as amended.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24002) (from Ch. 34, par. 6-24002)
Sec. 6-24002.
Budget estimates; arrangement of appropriations.
Budget estimates shall be prepared and appropriations shall be
made in a manner that reflects the utilization of program, performance and
cost effectiveness principles, and budget estimates shall include
statements of the amounts and sources of all anticipated revenues including
those from Federal, State, other governments, and all other sources.
Appropriations shall be arranged according to funds and programs and
sub-activities and also according to departments and other offices and
agencies of the County. Such annual appropriation bill shall specify the
objects and purposes for which appropriations are made and the amount
appropriated for each object or purpose and shall include appropriations
for (a) all current expenditures or charges to be made or incurred during
such fiscal year, including interest to accrue on anticipation tax warrants
and notes and temporary loans; (b) all final judgments, including accrued
interest thereon, entered against such county and unpaid at the beginning
of such fiscal year; (c) any amount for which the board of commissioners of
such county is required to reimburse the working cash fund from the general
corporate fund pursuant to the provisions of Division 6-27; (d) all
other liabilities including the principal of all anticipation tax warrants
and notes and all temporary loans and accrued interest thereon, incurred
during prior years and unpaid at the beginning of such fiscal year; and (e)
an amount or amounts estimated to be sufficient to cover the loss and cost
of collecting taxes to be levied for such fiscal year and also the amounts
of taxes so levied for the nonpayment of which real estate shall be
forfeited to the State and abatements in the amounts of such taxes as
extended upon the collectors' books.
The objects and purposes for which appropriations shall be made are
classified and standardized by the following items, and by such items shall
be designated in the budget documents and the annual appropriations
ordinances: (1) personal services, (2) non-personal expenses, (3) equipment
outlays or contracts, (4) land and permanent improvements, (5)
contingencies. Contingencies shall be for subsequent transfer, if
necessary, to purposes or objects to cover only expenditures required that
could not reasonably have been foreseen and provided for at the time of the
enactment of the appropriation ordinance. The amount of any such
contingency items for each separate fund shall in no case exceed 3% of the
total annual appropriations of such fund. Contingencies appropriations
shall be by funds. Land and permanent improvements shall include the fiscal
year's portion of the county's long-range capital improvement plan, or so
much thereof as is to be appropriated therefor from all funds, regardless
of source appropriated by the county board.
In addition to amounts provided for in this Section, (1) an unreserved
fund balance may be carried to provide adequate support for the county's
bond ratings and protection against unanticipated revenue shortfalls, and
(2) a self insurance fund may be provided to satisfy claims for which the
county may be liable.
(Source: P.A. 86-962; 87-1192.)
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(55 ILCS 5/6-24003) (from Ch. 34, par. 6-24003)
Sec. 6-24003.
Units of appropriation.
Budget estimates
shall consist of proposed units of appropriation, each unit
to represent the amount estimated for a particular program,
sub-activity, and agency or department, and separate totals
shall be stated under each. Each requested unit of appropriation
shall be supported by line detail showing how the total amount of
such unit is arrived at and by both the measurable work to be
accomplished and the part attributable to administration and
overhead and to service activities.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24004) (from Ch. 34, par. 6-24004)
Sec. 6-24004.
Executive budget; annual appropriation ordinance.
The
president shall submit to the committee on finance an executive budget as
prepared by the budget director of the county and approved by the
president. The executive budget shall provide the basis upon which the
annual appropriation ordinance is prepared and enacted.
After considering the executive budget submitted by the president, the
committee on finance shall prepare an annual appropriation ordinance in
tentative form, which in such tentative form shall be made conveniently
available to public inspection for at least ten days prior to final action
thereon, by publication in the journal of the proceedings of such board of
commissioners or in such other form as such board may prescribe; and not
less than one week after the publication of such tentative appropriation
bill and prior to final action thereon, such committee on finance shall
hold at least one public hearing thereon, notice of which shall be given by
publication in a newspaper having general circulation in such county at
least one week prior to the time of such hearing. It shall be the duty of
such committee on finance to prepare such tentative appropriation bill and
make it so available to public inspection and also to arrange for and hold
such public hearing or hearings.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24005) (from Ch. 34, par. 6-24005)
Sec. 6-24005.
Revision of items.
Subsequent to such public hearing,
or hearings, and before final action on such appropriation bill, the board
of commissioners may revise, alter, increase, or decrease the items
contained therein as prepared in such tentative form, but the aggregate
amount finally appropriated by such appropriation bill, including any
subsequent amendment thereof, from any fund or for any purpose, including
amounts appropriated for judgments and all other unpaid liabilities and all
other purposes for which the board is herein or otherwise by law required
to appropriate, shall not exceed the aggregate amount available in such
fund or for such purpose, as shown by the estimates of the available assets
thereof at the beginning of such fiscal year and of taxes and other current
revenues set forth in the appropriation bill. If the appropriations from
any fund as set forth in such appropriation bill as finally adopted exceed
in the aggregate the maximum amount which such board is herein authorized
to appropriate therefrom, all appropriations made from such fund by such
appropriation bill shall be void and the several amounts appropriated for
current operation and maintenance expenses in the appropriation bill of the
last preceding fiscal year shall be deemed to be appropriated for the
current fiscal year for objects and purposes, respectively, as specified in
such last appropriation bill and the several amounts so appropriated shall
constitute lawful appropriations upon which taxes for the current fiscal
year may be levied pursuant to the provisions of this Code.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24006) (from Ch. 34, par. 6-24006)
Sec. 6-24006.
Appropriation to pay for publication of assessments.
If the Legislature shall by law provide, or shall at any time
appear to have by law provided, for the publication of the assessment of
real or personal property, or both, to be paid for out of the county
treasury, then said board of commissioners shall in each year, while such
publication is required, make due provision for the cost thereof by
sufficient appropriation in such resolution, which said appropriation shall
take precedence over all the other appropriations contained in such
resolution, excepting the provision for principal and interest of county
indebtedness, the ordinary, current salaries of county officials and
employees, the maintenance of county property and institutions (including
courts and juries), dieting occupants of the jails, prisons, hospitals and
industrial schools, and the cost of elections required by law. Such
appropriations shall take precedence of any appropriation for contingent
fund or building fund; and if the tax actually collected in any such year
shall be less than the total amount of the appropriations contained in said
resolution, the items of appropriation following in such resolution after
such appropriation for publishing assessments, in the order herein
directed, shall be first abated, before the appropriation for such
publication of tax assessments shall be reduced. The vote of said board of
commissioners upon said appropriation bill shall be taken by yeas and nays,
and the same shall be entered upon the journal. Such appropriation bill
shall not take effect until after it shall have been once published in a
newspaper published in Chicago, and said board shall provide for and cause
said appropriation bill to be published as aforesaid.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24007) (from Ch. 34, par. 6-24007)
Sec. 6-24007.
Amendment of appropriation bill; monthly schedule
for year of proposed expenditure. Such annual appropriation bill may
be amended at the next meeting of the board of commissioners, occurring not
less than five days after the passage thereof, in like manner as other
resolutions appropriating money. Such ordinance, as originally passed or as
subsequently amended, may also be amended, at any meeting of the board of
commissioners held not more than 15 days after the first meeting of such
board of commissioners occurring not less than 5 days after the passage of
such annual appropriation bill, by repealing or reducing the amount of any
item or items of appropriation contained therein. The board of
commissioners has the power, by a two-thirds vote of all members of such
body, to make transfers within any fund, department or other office or
agency of the county, of sums of money appropriated for one corporate
object or purpose to another corporate object or purpose, but no
appropriation for any object or purpose shall thereby be reduced below an
amount sufficient to cover all obligations incurred against such
appropriation.
For purposes of controlling expenditures, the expenditure of or
incurring of obligations against any appropriation may be delayed,
restricted, or terminated with regard to any object or purpose for which
appropriations were made in the appropriation bill or resolution. A monthly
schedule for the year of proposed expenditure, including any limitations or
conditions against appropriations for each program, subactivity, and the
agency or department, shall be made within 30 days of the adoption of the
annual appropriation bill, and such schedule, as amended by the President
of the County Board, shall be binding upon all officers, agencies, and
departments, and such schedule of expenditure or of incurring obligations
may not be exceeded, provided that any such schedule may be revised after
three calendar months have elapsed since the last schedule.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24008) (from Ch. 34, par. 6-24008)
Sec. 6-24008.
Limitations.
After the adoption of such
appropriation bill or resolution, the
said board of commissioners shall not make any further or other
appropriations prior to the adoption or passage of the next succeeding
annual appropriation bill, and the said board of commissioners shall have
no power, either directly or indirectly, to make any contract or to do any
act which shall add to the county expenditure or liabilities in any year,
anything or sum over and above the amount provided for in the annual
appropriation bill for that fiscal year. No contract shall hereafter be
made, or expense or liability incurred by the said board of commissioners,
or any member or committee thereof, or by any person or persons, for or in
its behalf, notwithstanding the expenditure may have been ordered by the
said board of commissioners, unless an appropriation therefor shall have
been previously made by said board in manner aforesaid. Neither said board,
nor any member or committee thereof, nor any officer of the county, nor any
person holding any office, trust or employment under such board of
commissioners of such county, shall, during a fiscal year, expend or
contract to be expended any money, or incur any liability, or enter into
any contract which, by its terms, involves the expenditure of money for any
of the purposes for which provision is made in the annual appropriation
bill in excess of the amounts appropriated in said appropriation bill.
Provided, however, that the board of commissioners may lease from any
Public Building Commission created pursuant to the provisions of the Public
Building Commission Act, approved July 5, 1955, as now or hereafter
amended, any real or personal property for county purposes for any period
of time not exceeding 20 years, and such lease may be made and the
obligation or expense thereunder incurred without making a previous
appropriation therefor except as otherwise provided in Section 5-1108.
Any contract, verbal or written, made in violation of this Section shall be
null and void as to said county, and no moneys belonging to that county
shall be paid thereon; provided, however, that nothing herein contained
shall prevent the making of lawful contracts for the construction of
buildings, the term of which contracts may be for periods of more than one
year. Provided, however, that nothing herein contained shall prevent the
board of commissioners, by a concurring vote of four-fifths of all the
commissioners (said vote to be taken by yeas and nays and entered upon the
journal), for making any expenditure or incurring any liability rendered
necessary, by any unforeseen casualty by fire, flood or otherwise,
happening after the annual appropriation bill shall have been passed or
adopted. Nor shall anything herein contained be construed to deprive the
board of power to provide for and cause to be paid from the county funds
any charge upon said county imposed by law, without the action of the board
of commissioners, including fixed salaries of officers or employees
required by law to be paid from the county treasury, and to pay jurors'
fees and other charges fixed by law.
Notwithstanding the foregoing provisions of this Section or Section
6-24001, the board of commissioners may, during the fiscal year 1969, adopt
a supplemental appropriation bill or resolution in an amount not in excess
of any additional revenue available to the county, or estimated to be
received by the county, subsequent to the adoption of the annual
appropriation bill or resolution for that fiscal year, for any proper
corporate purpose. Such supplemental appropriation bill or resolution shall
only affect revenue that was not available for appropriation when the
annual appropriation bill or resolution was adopted, and the provisions of
Section 6-24004 relating to publication, notice and public hearing shall not
be applicable to such supplemental appropriation bill or resolution or to
the budget document forming the basis thereof.
(Source: P.A. 86-962.)
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(55 ILCS 5/6-24009) (from Ch. 34, par. 6-24009)
Sec. 6-24009.
Violation.
Any member of the board of commissioners or any officer of the county,
or any person holding any office, trust or employment under such board of
commissioners or such county, who shall be guilty of the wilful violation
of any of the provisions of Section 6-24008, shall be guilty of a business
offense and shall be fined not exceeding $10,000 and shall forfeit his
right to his office, trust or employment and shall be removed therefrom.
Any such member, officer, employee or person shall be liable for the amount
of any loss or damage suffered by such county resulting from any act of his
in violation of the terms of Section 6-24008, to be recovered by such
county, or by any taxpayer in the name and for the benefit of such county,
in an appropriate action, provided, that such taxpayer shall file a
bond for all costs, and be liable for all costs taxed against the county in
such suit, and judgment shall be rendered accordingly.
Nothing herein shall bar any other remedies.
(Source: P.A. 86-962.)
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