[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
90_HB3381
65 ILCS 5/3.1-35-65 from Ch. 24, par. 3.1-35-65
65 ILCS 5/3.1-35-70 from Ch. 24, par. 3.1-35-70
65 ILCS 5/3.1-35-75 from Ch. 24, par. 3.1-35-75
Amends the Illinois Municipal Code. Provides that
treasurers in municipalities with a population less than
500,000 may list in their annual account of moneys the
compensation for personnel services by stated categories.
Provides that a municipality may authorize the publication of
an annual financial report instead of the annual account of
moneys and provides that the publication shall include that a
copy of the complete financial statement or annual financial
report may be inspected at the clerk's office. Subjects the
report to the same filing requirements as the annual account
of moneys.
LRB9009454PTsb
LRB9009454PTsb
1 AN ACT to amend the Illinois Municipal Code by changing
2 Sections 3.1-35-65, 3.1-35-70, and 3.1-35-75.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Municipal Code is amended by
6 changing Sections 3.1-35-65, 3.1-35-70, and 3.1-35-75 as
7 follows:
8 (65 ILCS 5/3.1-35-65) (from Ch. 24, par. 3.1-35-65)
9 Sec. 3.1-35-65. Treasurer; annual accounts or reports.
10 (a) Within 6 months after the end of each fiscal year,
11 the treasurer of each municipality having a population of
12 less than 500,000, as determined by the last preceding
13 federal census, shall annually prepare and file with the
14 clerk of the municipality an account of moneys received and
15 expenditures incurred during the preceding fiscal year as
16 specified in this Section. The treasurer shall show in the
17 account:
18 (1) All moneys received by the municipality,
19 indicating the total amounts, in the aggregate, received
20 in each account of the municipality, with a general
21 statement concerning the source of receipts. In this
22 paragraph, the term "account" does not mean each
23 individual taxpayer, householder, licensee, utility user,
24 or other persons whose payments to the municipality are
25 credited to a general account.
26 (2) Except as provided in paragraph (3) of this
27 subsection (a), all moneys paid out by the municipality
28 where the total amount paid during the fiscal year
29 exceeds $2,500 in the aggregate, giving the name of each
30 person to whom moneys were paid and the total paid to
31 each person.
-2- LRB9009454PTsb
1 (3) All moneys paid out by the municipality as
2 compensation for personal services, giving the name of
3 each person to whom moneys were paid and the total amount
4 paid to each person from each account, except that a
5 treasurer may elect to report the compensation for
6 personal services of all personnel by name without
7 specifying the exact amount paid, but instead listing
8 each employee in one of the following categories:
9 (A) Less than $15,000.
10 (B) $15,000 to $24,999.
11 (C) $25,000 to 39,999.
12 (D) $40,000 or more.
13 (4) A summary statement of operations for all funds
14 and account groups of the municipality, as excerpted from
15 the annual financial report as filed with the appropriate
16 State agency.
17 (a-5) Instead of the account required in subsection (a),
18 the corporate authorities may, by resolution, authorize the
19 publication of the information contained in the annual
20 financial report filed with the State Comptroller as required
21 by Section 8-8-3. A publication under this subsection shall
22 state that a copy of the following is available for
23 inspection at the office of the clerk of the municipality:
24 (1) the complete financial statement for the
25 municipality and the independent auditor's report; or
26 (2) the annual financial report filed instead of an
27 audit report by a municipality with a population of less
28 than 800 that does not own or operate public utilities
29 and does not have bonded debt.
30 If a municipality chooses this alternative reporting
31 method, then the municipal treasurer shall prepare the report
32 described in this subsection and submit the report to the
33 municipal clerk.
34 (b) Upon receipt of the account or report from the
-3- LRB9009454PTsb
1 municipal treasurer, the municipal clerk shall publish the
2 account or report at least once in one or more newspapers
3 published in the municipality or, if no newspaper is
4 published in the municipality, then in one or more newspapers
5 having a general circulation within the municipality. In
6 municipalities with a population of less than 500 in which no
7 newspaper is published, however, publication may be made by
8 posting a copy of the account or report in 3 prominent places
9 within the municipality.
10 (Source: P.A. 89-63, eff. 6-30-95.)
11 (65 ILCS 5/3.1-35-70) (from Ch. 24, par. 3.1-35-70)
12 Sec. 3.1-35-70. Treasurer; copy of account or report
13 filed with collector. Within 6 months after the end of each
14 fiscal year the treasurer of each municipality, as provided
15 in Section 3.1-35-65, shall file with each town or county
16 collector of taxes who collects taxes levied by the
17 municipality a copy of the annual account or report that is
18 required to be filed with and published by the municipal
19 clerk, as provided in Section 3.1-35-65, together with an
20 affidavit of the municipal clerk stating that the copy is a
21 true and correct copy of the annual account or report filed
22 with the clerk, that it was published or posted as required
23 by Section 3.1-35-65, the date of the filing and publication
24 or posting, and, if published, the newspaper in which it was
25 published.
26 (Source: P.A. 87-1119.)
27 (65 ILCS 5/3.1-35-75) (from Ch. 24, par. 3.1-35-75)
28 Sec. 3.1-35-75. Treasurer; failure to file account or
29 report. If a municipal treasurer fails to file the annual
30 account or report and affidavit with the town or county
31 collector within 6 months after the end of a fiscal year as
32 required by Section 3.1-35-70, the town or county collector,
-4- LRB9009454PTsb
1 as the case may be, shall withhold payment to the treasurer
2 of any and all moneys due the municipality after the
3 expiration of that 6 month period and until the annual
4 account or report and affidavit are received by the
5 collector. The failure of a municipal treasurer or municipal
6 clerk to comply with the provisions of Sections 3.1-35-65 and
7 3.1-35-70 within 6 months after the end of a fiscal year
8 shall not preclude the treasurer or clerk or the other
9 officers of the municipality from preparing, publishing or
10 posting, and filing the annual account or report and
11 affidavit after the expiration of that 6 month period. If
12 the clerk, treasurer, or other officers later comply with the
13 provisions of this Division 35, the town or county collector,
14 as the case may be, shall pay over to the municipal treasurer
15 the moneys withheld by the collector immediately upon the
16 filing of the annual account or report and affidavit with the
17 collector.
18 (Source: P.A. 87-1119.)