Public Act 098-0278
 
SB1410 EnrolledLRB098 04309 OMW 34336 b

    AN ACT concerning local government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Park District Code is amended by changing
Section 4-4 as follows:
 
    (70 ILCS 1205/4-4)  (from Ch. 105, par. 4-4)
    Sec. 4-4. Adoption of budget and passage of annual
appropriation ordinance required.
    The governing body of each Park District shall, within or
before the first quarter of each fiscal year, adopt a combined
annual budget and appropriation ordinance, by which ordinance
the board may appropriate such sum or sums of money as may be
deemed necessary to defray all necessary expenses and
liabilities of such Park District, and in such annual budget
and appropriation ordinance shall specify the objects and
purposes for which such appropriations are made, and the amount
appropriated for each object or purpose.
    The budget included in such ordinance shall contain a
statement of the cash on hand at the beginning of the fiscal
year, an estimate of the cash expected to be received during
such fiscal year from all sources, an estimate of the
expenditures contemplated for such fiscal year, and a statement
of the estimated cash expected to be on hand at the end of such
year. The estimate of taxes to be received may be based upon
the amount of actual cash receipts that may reasonably be
expected by the Park District during such fiscal year,
estimated from the experience of the Park District in prior
years and with due regard for other circumstances that may
substantially affect such receipts. However, nothing in this
Act shall be construed as requiring any Park District to change
or preventing any Park District from changing from a cash basis
of financing to a surplus or deficit basis of financing; or as
requiring any Park District to change or preventing any Park
District from changing its system of accounting.
    The governing body of each Park District shall fix a fiscal
year therefor.
    Such budget and appropriation ordinance shall be prepared
in tentative form by some person or persons designated by the
governing body, and in such tentative form shall be made
conveniently available to public inspection for at least 30
days prior to final action thereon. At least one public hearing
shall be held as to such budget and appropriation ordinance
prior to final action thereon, notice of which shall be given
by publication in a newspaper published in such Park District,
at least one week prior to the time of such hearing. If there
is no newspaper published in such Park District, notice of such
public hearing shall be given by posting notices thereof in 5
of the most public places in such Park District. It shall be
the duty of the secretary of such Park District to make such
tentative budget and appropriation ordinance available to
public inspection, and to arrange for such public hearing or
hearings. Except as hereinafter provided otherwise provided by
law, no further appropriations shall be made at any other time
within such fiscal year, provided that the board of such Park
District may from time to time make transfers between the
various items in any fund in such appropriation ordinance not
exceeding in the aggregate 10% of the total amount appropriated
in such fund by such ordinance, and may amend such budget and
appropriation ordinance from time to time by the same procedure
as is herein provided for the original adoption of a budget and
appropriation ordinance; provided that nothing in this Section
shall be construed to permit transfers between funds required
by law to be kept separate. However, during any fiscal year,
the governing body of any Park District may adopt a
supplemental appropriation ordinance subsequent to the
adoption of the annual appropriation ordinance for that fiscal
year in an amount not to exceed the aggregate of any additional
revenue available to the Park District or estimated to be
received by the Park District. The provisions of this Section
regarding publication, notice, and public hearing shall not
apply to the supplemental ordinance or to the budget document
forming the basis of the ordinance.
    After the first 6 months of any fiscal year have elapsed
the board may by two-thirds vote transfer from any
appropriation item its anticipated unexpended funds to any
other item of appropriation, theretofore made, and the item to
which said transfer is made may be increased to the extent of
the amount so transferred.
    The provisions of "The Illinois Municipal Budget Law",
approved July 12, 1937, as now or hereinafter amended, are not
applicable to Park Districts organized under this Act.
    The failure of the governing body of any park district to
adopt an annual budget and appropriation ordinance, or to
comply in any respect with the provisions of this Section,
shall not affect the validity of any tax levy of any such park
district, otherwise in conformity with the law. The budget and
appropriation ordinance for any fiscal year is not intended or
required to be in support of or in relation to any tax levy
made during that fiscal year.
(Source: P.A. 78-1132.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.