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Illinois Compiled Statutes
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MUNICIPALITIES (65 ILCS 5/) Illinois Municipal Code. 65 ILCS 5/8-8-10
(65 ILCS 5/8-8-10) (from Ch. 24, par. 8-8-10)
Sec. 8-8-10.
The corporate authorities of a municipality may establish
an audit committee, and may appoint members of the corporate authority or
other appropriate officers to the committee, to review audit reports prepared
under this Act and any other financial reports and documents, including
management letters prepared by or on behalf of the municipality.
(Source: P.A. 82-644.)
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65 ILCS 5/8-8-10.5 (65 ILCS 5/8-8-10.5) Sec. 8-8-10.5. Audit report disclosure. Each fiscal year, within 60 days of the close of an audit under this Act, the auditor conducting the audit of all of the funds and accounts of a municipality shall do each of the following: (1) Provide a copy of any management letter and a | | copy of any audited financial statements to each member of the municipality's corporate authorities. If the municipality maintains an Internet website, the corporate authorities shall post this information to its website.
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| (2) Present the information from the audit to the
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(Source: P.A. 98-738, eff. 1-1-15 .)
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65 ILCS 5/Art. 8 Div. 9
(65 ILCS 5/Art. 8 Div. 9 heading)
DIVISION 9.
PURCHASING AND PUBLIC
WORKS CONTRACTS IN MUNICIPALITIES
OF LESS THAN 500,000
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65 ILCS 5/8-9-1
(65 ILCS 5/8-9-1) (from Ch. 24, par. 8-9-1)
Sec. 8-9-1. In municipalities of less than 500,000 except
as otherwise provided in Articles 4 and 5 any work or other
public improvement which is not to be paid for in whole or in
part by special assessment or special taxation, when the expense
thereof will exceed $25,000, shall be constructed either (1)
by a contract let to the lowest responsible bidder after
advertising for bids, in the manner prescribed by ordinance,
except that any such contract may be entered into by the proper
officers without advertising for bids, if authorized by a vote
of two-thirds of all the alderpersons or trustees then holding office;
or (2) in the following manner, if authorized by a vote of
two-thirds of all the alderpersons or trustees then holding office,
to-wit: the commissioner of public works or other proper officers
to be designated by ordinance, shall superintend and cause to
be carried out the construction of the work or other public
improvement and shall employ exclusively for the performance
of all manual labor thereon, laborers and artisans whom the
municipality shall pay by the day or hour; and all material
of the value of $25,000 and upward used in the construction of
the work or other public improvement, shall be purchased by
contract let to the lowest responsible bidder in the manner
to be prescribed by ordinance. However, nothing contained
in this Section shall apply to any contract by a city, village
or incorporated town with the federal government or any agency thereof.
In every city which has adopted Division 1 of Article 10,
every such laborer or artisan shall be certified by the civil
service commission to the commissioner of public works or other
proper officers, in accordance with the requirement of that division.
In municipalities of 500,000 or more population the letting of
contracts for work or other public improvements of the character
described in this Section shall be governed by the provisions of
Division 10 of this Article 8.
(Source: P.A. 102-15, eff. 6-17-21.)
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65 ILCS 5/8-9-2
(65 ILCS 5/8-9-2) (from Ch. 24, par. 8-9-2)
Sec. 8-9-2.
(a) In municipalities of less than 500,000 population, the
corporate authorities may provide by ordinance that all supplies needed for
use of the municipality shall be furnished by contract, let to the lowest
bidder.
In municipalities of more than 500,000 population the provisions of
Division 10 of this Article 8 shall apply to and govern the purchase of
supplies.
The provisions of this Section are subject to any contrary provisions
contained in "An Act concerning the use of Illinois mined coal in certain
plants and institutions", filed July 13, 1937, as heretofore and hereafter
amended.
(b) The corporate authorities of a municipality may by ordinance provide
that
contracts to provide goods and services to the municipality contain a provision
requiring
the contractor and its affiliates to collect and remit Illinois Use Tax on all
sales of
tangible personal property into the State of Illinois in accordance with the
provisions of
the Illinois Use Tax Act, and municipal use tax on all sales of tangible
personal property
into the municipality in accordance with a municipal ordinance authorized by
Section 8-11-6 or 8-11-1.5, during the term of the contract or for some other
specified
period,
regardless of whether the contractor or affiliate is a "retailer maintaining a
place of
business within this State" as defined in Section 2 of the Use Tax Act. The
provision
may state that if the requirement is not met, the contract may be terminated by
the
municipality, and the contractor may be subject to such other penalties or the
exercise of
such remedies as may be stated in the contract or the ordinance adopted under
this
Section. An ordinance adopted under this Section may contain exceptions for
emergencies or other circumstances when the exception is in the best interest of
the
public. For purposes of this Section, the term "affiliate" means any entity
that (1)
directly, indirectly, or constructively controls another entity, (2) is
directly, indirectly, or
constructively controlled by another entity, or (3) is subject to the control of
a common
entity. For purposes of this subsection (b), an entity controls another entity
if it owns,
directly or individually, more than 10% of the voting securities of that
entity. As used in
this subsection (b), the term "voting security" means a security that (1)
confers upon the
holder the right to vote for the election of members of the board of directors
or similar
governing body of the business or (2) is convertible into, or entitles the
holder to receive
upon its exercise, a security that confers such a right to vote. A general
partnership
interest is a voting security.
(Source: P.A. 93-25, eff. 6-20-03.)
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