[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] |
91_HB1686eng HB1686 Engrossed LRB9100918DHmgA 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. HB1686 Engrossed -2- LRB9100918DHmgA 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, and the report shall be available to the 34 public at no cost. HB1686 Engrossed -3- LRB9100918DHmgA 1 (b) Upon receipt of the account or report from the 2 municipal treasurer, the municipal clerk shall publish the 3 account or report at least once in one or more newspapers 4 published in the municipality or, if no newspaper is 5 published in the municipality, then in one or more newspapers 6 having a general circulation within the municipality. In 7 municipalities with a population of less than 500 in which no 8 newspaper is published, however, publication may be made by 9 posting a copy of the account or report in 3 prominent places 10 within the municipality. 11 (Source: P.A. 89-63, eff. 6-30-95.) 12 (65 ILCS 5/3.1-35-70) (from Ch. 24, par. 3.1-35-70) 13 Sec. 3.1-35-70. Treasurer; copy of account or report 14 filed with collector. Within 6 months after the end of each 15 fiscal year the treasurer of each municipality, as provided 16 in Section 3.1-35-65, shall file with each town or county 17 collector of taxes who collects taxes levied by the 18 municipality a copy of the annual account or report that is 19 required to be filed with and published by the municipal 20 clerk, as provided in Section 3.1-35-65, together with an 21 affidavit of the municipal clerk stating that the copy is a 22 true and correct copy of the annual account or report filed 23 with the clerk, that it was published or posted as required 24 by Section 3.1-35-65, the date of the filing and publication 25 or posting, and, if published, the newspaper in which it was 26 published. 27 (Source: P.A. 87-1119.) 28 (65 ILCS 5/3.1-35-75) (from Ch. 24, par. 3.1-35-75) 29 Sec. 3.1-35-75. Treasurer; failure to file account or 30 report. If a municipal treasurer fails to file the annual 31 account or report and affidavit with the town or county 32 collector within 6 months after the end of a fiscal year as HB1686 Engrossed -4- LRB9100918DHmgA 1 required by Section 3.1-35-70, the town or county collector, 2 as the case may be, shall withhold payment to the treasurer 3 of any and all moneys due the municipality after the 4 expiration of that 6 month period and until the annual 5 account or report and affidavit are received by the 6 collector. The failure of a municipal treasurer or municipal 7 clerk to comply with the provisions of Sections 3.1-35-65 and 8 3.1-35-70 within 6 months after the end of a fiscal year 9 shall not preclude the treasurer or clerk or the other 10 officers of the municipality from preparing, publishing or 11 posting, and filing the annual account or report and 12 affidavit after the expiration of that 6 month period. If 13 the clerk, treasurer, or other officers later comply with the 14 provisions of this Division 35, the town or county collector, 15 as the case may be, shall pay over to the municipal treasurer 16 the moneys withheld by the collector immediately upon the 17 filing of the annual account or report and affidavit with the 18 collector. 19 (Source: P.A. 87-1119.)