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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
() 55 ILCS 5/6-28006
(55 ILCS 5/6-28006) (from Ch. 34, par. 6-28006)
Sec. 6-28006.
Violations.
Any member of the county board of any
county to which this Division shall be applicable, or any other person
holding any other office, trust or employment under such county, who shall
be guilty of the wilful violation of any of the provisions of this Division
shall be guilty of a business offense, and shall be fined not to exceed
$10,000 and shall forfeit his right to his office, trust or employment and
shall be removed therefrom. Any such member or other person shall be
liable for any sum that may be unlawfully diverted from such county highway
working cash fund, or otherwise used, 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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55 ILCS 5/Div. 6-29
(55 ILCS 5/Div. 6-29 heading)
Division 6-29.
Downstate Working Cash Funds
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55 ILCS 5/6-29001
(55 ILCS 5/6-29001) (from Ch. 34, par. 6-29001)
Sec. 6-29001.
Subtitle.
This Division shall be subtitled
the "Downstate County Working Cash Fund Law".
(Source: P.A. 86-962.)
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55 ILCS 5/6-29002
(55 ILCS 5/6-29002) (from Ch. 34, par. 6-29002)
Sec. 6-29002.
Counties of less than 1,000,000; creation of
fund. In each county of this State having a population of less than
1,000,000 inhabitants a working cash fund may be created, set apart,
maintained and administered, in the manner prescribed in this Division, to
enable the county to have in its treasury at all times sufficient money to
meet demands for ordinary and necessary expenditures for general corporate
purposes.
(Source: P.A. 86-962.)
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55 ILCS 5/6-29003
(55 ILCS 5/6-29003) (from Ch. 34, par. 6-29003)
Sec. 6-29003.
Annual tax.
The county board of such a county may levy
an annual tax for not more than any 2 of the years 1975, 1976 and 1977 on
all the taxable property in the county at a rate not exceeding .025% of the
value, as equalized or assessed by the Department of Revenue, to provide
monies for the county working cash fund. The collection of a tax levied
under this Section may not be anticipated by the issuance of warrants drawn
against the tax.
Except as otherwise provided in this Division, the tax
authorized by this Section, to be known as the county working cash fund
tax, shall be levied and collected in like manner as the general taxes of the
county. The county working cash fund tax is in addition to the maximum of all
other taxes and tax rates which such a county by law may levy upon the
value of all taxable property within the county. The county working
cash fund tax may be levied, by separate resolution by the 3rd Tuesday
in September annually, or, for the year 1977 within 20 days of
December 3, 1977, for the purposes authorized by this Division, without any
appropriation thereof being made in the annual appropriation bill or otherwise.
(Source: P.A. 86-962.)
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55 ILCS 5/6-29004
(55 ILCS 5/6-29004) (from Ch. 34, par. 6-29004)
Sec. 6-29004.
Purposes for which fund may be used; reimbursement.
All monies received from any tax levied pursuant to this Division
shall be set apart in the county working cash fund by the county
treasurer and shall be used only for the purposes and in the manner
provided in this Section and Section 6-29005. Such fund, and the monies
therein, may not be regarded as current assets available for
appropriation nor appropriated by the county board in the annual
appropriation bill. The county board may appropriate monies to the working
cash fund up to the maximum amount allowable in the fund, and the working
cash fund may receive such appropriations and any other contributions.
In order to provide monies with which to meet ordinary and necessary
disbursements for salaries and other corporate purposes, such fund and the
monies therein may be transferred, in whole or in part, to the general
corporate fund of the county and so disbursed therefrom in anticipation
of the collection of any taxes lawfully levied for general corporate
purposes or in anticipation of such taxes, as by law now or hereafter
enacted or amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal property
taxes, pursuant to Article IX, Section 5(c) of the Constitution of the
State of Illinois and in anticipation of the receipt of monies to be
derived from fees and commissions to be earned by the county clerk and
the county collector for extending and collecting taxes levied.
Monies transferred to the general corporate fund in anticipation of
the collection of taxes shall be treated as transferred in anticipation
of the collection of that part of the taxes so levied or to be received
which is in excess of the amount or amounts thereof required to pay (a)
any warrants and the interest thereon, theretofore or thereafter issued, (b)
the aggregate amount of receipts from taxes imposed to replace revenue lost
by units of local government and school districts as a result of the abolition
of ad valorem personal property taxes, pursuant to Article IX, Section 5(c)
of the Constitution of the State of Illinois, which the corporate authorities
estimate will be set aside for the payment of the proportionate amount of
debt service and pension or retirement obligations, as required by
Section 12 of the State Revenue Sharing Act, and (c)
any notes and the interest thereon, theretofore or thereafter
issued, and such taxes levied for general corporate purposes when
collected shall be applied, first, to the payment of any such warrant or
notes and the interest thereon,
the amount estimated to be required to satisfy debt service and pension
or retirement obligations as set forth in Section 12 of the State Revenue
Sharing Act, and then to the reimbursement of the
working cash fund as hereinafter provided. Upon the receipt by the
county treasurer of any taxes, or other monies, in anticipation of the
collection or receipt whereof monies of the county working cash fund
have been so transferred for disbursement, such fund must immediately be
reimbursed therefrom until the full amount so transferred has been
re-transferred to such fund. Unless the taxes and other monies so
received and applied to the reimbursement of the working cash fund,
before the close of the fiscal year following the fiscal year in which
the last tax penalty date fall due, are sufficient to effect a complete
reimbursement of such fund for any monies transferred therefrom in
anticipation of the collection or receipt of such taxes, or other
monies, the working cash fund must be reimbursed for the amount of the
deficiency therein from any other revenues accruing to the general
corporate fund, and the county board shall provide for the immediate
reimbursement of the amount of any such deficiency in its next
resolution termed the annual appropriations bill.
(Source: P.A. 86-962; 86-1475 .)
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55 ILCS 5/6-29005
(55 ILCS 5/6-29005) (from Ch. 34, par. 6-29005)
Sec. 6-29005.
Transfer and investment of monies.
Monies may be
transferred from the county working cash fund
to the general corporate fund or special tax funds only upon the
authority of the county board, which shall from time to time by separate
resolution direct the county treasurer to make transfers of such sums as
may be required for the purposes authorized by this Division. Every such
resolution must set forth (a) the taxes or other monies in anticipation
of the collection or receipt of which such transfer is to be made and
from which the working cash fund is to be reimbursed, (b) the entire
amount of taxes extended or which the county board estimates will be
extended or received, for any year in anticipation of the collection of
all or part of which such transfer is to be made, (c) the aggregate
amount of warrants or notes theretofore issued in anticipation of the
collection of such taxes together with the amount of interest accrued or
which the county board estimates will accrue, thereon (d) the aggregate
amount of notes theretofore issued in anticipation of the collection of
such taxes, together with the amount of the interest accrued or which
the county board estimates will accrue thereon, (e) the amount of monies
which the county board estimates will be earned by the county clerk and
the county collector, respectively, as fees or commissions for extending
or collecting taxes for any year, in anticipation of the receipt of all
or part of which such transfer is to be made, (f)
the aggregate amount of receipts from taxes imposed to replace revenue
lost by units of local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to Article IX,
Section 5(c) of the Constitution of the State of Illinois, which the corporate
authorities estimate will be set aside for the payment of the proportionate
amount of debt service and pension or retirement obligations, as required by
Section 12 of "An Act in relation to State Revenue Sharing with local
government entities", approved July 31, 1969, as amended, and (g) the aggregate
amount of monies theretofore transferred from the working cash fund to
the general corporate fund and special tax funds in anticipation of the
collection of such taxes or the receipt of such other monies to be
derived from fees or commissions.
The amount which any such resolution directs the county treasurer to
transfer, in anticipation of the collection of taxes levied or to be
received for any year, together with (a) the aggregate amount of such
anticipation tax warrants and notes theretofore drawn against such taxes
(b) the amount of the interest accrued or estimated to accrue on such
warrants and notes, (c) the amount estimated to be required to satisfy debt
service and pension or retirement obligations, as set forth in Section 12 of
"An Act in relation to State revenue sharing with local government entities",
approved July 31, 1969, as amended, and (d) the aggregate amount of such
transfers theretofore made in anticipation of the collection of such taxes,
may not exceed 90% of the actual or estimated amount of such taxes extended
or to be extended or to be received, as set forth in the resolution. The
amount which any such resolution directs the county treasurer so to
transfer, in anticipation of the receipt of any monies to be derived
from fees or commissions, together with the aggregate amount theretofore
transferred in anticipation of the receipt of any such monies, may not
exceed the total amount which it is so estimated will be received from
those sources. To the extent that at any time monies are available in
the working cash fund they shall be transferred to the general corporate
fund and disbursed for the payment of salaries and other corporate
expenses so as to avoid, whenever possible, the issuance of anticipation
tax warrants or notes.
Temporarily idle monies in the working cash fund may be invested as
directed by the county board, and the interest earnings on such
investments may, at the option of the board, be either transferred
permanently to the general corporate or special tax funds or both or be
allowed to remain in the working cash fund. If such interest earnings
remain in the working cash fund they will serve to increase the balance
of the working cash fund available for loans.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/6-29006
(55 ILCS 5/6-29006) (from Ch. 34, par. 6-29006)
Sec. 6-29006.
Violations.
Any member of the county board of any
county to which this Division applies, or any other person holding any
other office, trust or employment under such county, who wilfully violates
this Division shall be guilty of a business offense, and shall be fined not
to exceed $10,000, and shall forfeit his right to his office, trust or
employment and shall be removed therefrom. Any such member or other person
is liable for any sum that is unlawfully diverted from the county working
cash fund, or otherwise used, to be recovered by the county or by any
taxpayer in the name and for the benefit of the county, in an appropriate
action. Such a taxpayer must, however, file a bond for all costs, and be
liable for all costs taxed against the county in suit, and judgment shall
be rendered accordingly. The remedies provided by this Section are in
addition to and not exclusive of any other remedy.
(Source: P.A. 86-962.)
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55 ILCS 5/6-29007
(55 ILCS 5/6-29007) (from Ch. 34, par. 6-29007)
Sec. 6-29007.
Abatement or abolishment of fund.
If any county which
has created a working cash fund under this Division abates or abolishes
that fund, that county may not again create such a working cash fund until
at least 10 years have elapsed after the date that fund was abated or
abolished.
(Source: P.A. 86-962.)
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55 ILCS 5/Div. 6-30
(55 ILCS 5/Div. 6-30 heading)
Division 6-30.
State Disbursements to Counties
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55 ILCS 5/6-30001
(55 ILCS 5/6-30001) (from Ch. 34, par. 6-30001)
Sec. 6-30001.
Subtitle.
This Division shall be subtitled
the "State Disbursements to Counties Law".
(Source: P.A. 86-962.)
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55 ILCS 5/6-30002
(55 ILCS 5/6-30002) (from Ch. 34, par. 6-30002)
Sec. 6-30002. Disbursement to county treasurer for distribution
to appropriate recipient. Notwithstanding any other provision to
the contrary, any State funds disbursed by the State, or federal funds
authorized to be disbursed by the State, to any county official of a county
with a population of less than 2,000,000, or to any county department,
agency program or entity of such county shall be disbursed only to the
county treasurer of such county for distribution by the county treasurer to
the appropriate county recipient. This Division shall not apply to funds
disbursed by a regional superintendent of schools, a regional educational
service center, or the Department of Human Services with respect to its
functions pertaining to mental health and developmental disabilities.
(Source: P.A. 103-154, eff. 6-30-23.)
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55 ILCS 5/Div. 6-31
(55 ILCS 5/Div. 6-31 heading)
Division 6-31.
Audits
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