    (50 ILCS 750/40)
    (Text of Section before amendment by P.A. 103-366)
    (Section scheduled to be repealed on December 31, 2025)
    Sec. 40. Financial reports.

(a) The Illinois State Police shall create uniform accounting procedures, with such modification as may be required to give effect to statutory provisions applicable only to municipalities with a population in excess of 500,000, that any emergency telephone system board or unit of local government receiving surcharge money pursuant to Section 15.3, 15.3a, or 30 of this Act must follow.

(b) By January 31, 2018, and every January 31 thereafter, each emergency telephone system board or unit of local government receiving surcharge money pursuant to Section 15.3, 15.3a, or 30 shall report to the Illinois State Police audited financial statements showing total revenue and expenditures for the period beginning with the end of the period covered by the last submitted  report through the end of the previous calendar year in a form and manner as prescribed by the Illinois State Police. Such financial information shall include:

(1) a detailed summary of revenue from all sources including, but not limited to, local,

State, federal, and private revenues, and any other funds received;

(2) all expenditures made during the reporting period from distributions under this Act;
(3) call data and statistics, when available, from the reporting period, as specified by

the Illinois State Police and collected in accordance with any reporting method established or required by the Illinois State Police;

(4) all costs associated with dispatching appropriate public safety agencies to respond

to 9-1-1 calls received by the PSAP; and

(5) all funding sources and amounts of funding used for costs described in paragraph (4)

of this subsection (b).

The emergency telephone system board or unit of local government is responsible for any costs associated with auditing such financial statements. The Illinois State Police shall post the audited financial statements on the Illinois State Police's website.

(c) Along with its audited financial statement, each emergency telephone system board or unit of local government receiving a grant under Section 15.4b of this Act shall include a report of the amount of grant moneys received and how the grant moneys were used. In case of a conflict between this requirement and the Grant Accountability and Transparency Act, or with the rules of the Governor's Office of Management and Budget adopted thereunder, that Act and those rules shall control.

(d) If an emergency telephone system board that receives funds from the Statewide 9-1-1 Fund fails to file the 9-1-1 system financial reports as required under this Section, the Illinois State Police shall suspend and withhold monthly disbursements otherwise due to the emergency telephone system board under Section 30 of this Act until the report is filed.

Any monthly disbursements that have been withheld for 12 months or more shall be forfeited by the emergency telephone system board and shall be distributed proportionally by the Illinois State Police to compliant emergency telephone system boards that receive funds from the Statewide 9-1-1 Fund.

Any emergency telephone system board not in compliance with this Section shall be ineligible to receive any consolidation grant or infrastructure grant issued under this Act.

(e) The Illinois State Police may adopt emergency rules necessary to implement the provisions of this Section.

(f) Any findings or decisions of the Illinois State Police under this Section shall be deemed a final administrative decision and shall be subject to judicial review under the Administrative Review Law.

(g) Beginning October 1, 2017, the Illinois State Police shall provide a quarterly report to the Statewide 9-1-1 Advisory Board of its expenditures from the Statewide 9-1-1 Fund for the prior fiscal quarter.

(Source: P.A. 102-9, eff. 6-3-21; 102-538, eff. 8-20-21; 102-813, eff. 5-13-22.)

    (Text of Section after amendment by P.A. 103-366)
    (Section scheduled to be repealed on December 31, 2025)
    Sec. 40. Financial reports.

(a) The Illinois State Police shall create uniform accounting procedures, with such modification as may be required to give effect to statutory provisions applicable only to municipalities with a population in excess of 500,000, that any emergency telephone system board receiving surcharge money pursuant to Section 15.3, 15.3a, or 30 of this Act must follow.

(b) By January 31, 2018, and every January 31 thereafter, each emergency telephone system board receiving surcharge money pursuant to Section 15.3, 15.3a, or 30 shall report to the Illinois State Police audited financial statements showing total revenue and expenditures for the period beginning with the end of the period covered by the last submitted  report through the end of the previous calendar year in a form and manner as prescribed by the Illinois State Police. Such financial information shall include: