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1 | AN ACT concerning municipalities.
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2 | Be it enacted by the People of the State of Illinois, | ||||||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by | ||||||||||||||||||||||||||||
5 | changing
Sections 8-8-4 and 8-8-8 as follows:
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6 | (65 ILCS 5/8-8-4) (from Ch. 24, par. 8-8-4)
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7 | Sec. 8-8-4. Overdue reports.
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8 | (a) In the event (i) the required audit report or annual | ||||||||||||||||||||||||||||
9 | or
supplemental
report for
a municipality is not filed
with the | ||||||||||||||||||||||||||||
10 | Comptroller in accordance with Section 8-8-3 or Section 8-8-7 ,
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11 | as applicable,
within 6 months after
the close of the fiscal | ||||||||||||||||||||||||||||
12 | year of the municipality or (ii) the Tax Increment
Financing | ||||||||||||||||||||||||||||
13 | Report for the municipality required under Section 8-8-3.5 is | ||||||||||||||||||||||||||||
14 | not
filed with the Comptroller within the time required under | ||||||||||||||||||||||||||||
15 | Section 11-74.4-5 or
11-74.6-22, as applicable , the | ||||||||||||||||||||||||||||
16 | Comptroller shall
notify the corporate authorities of that | ||||||||||||||||||||||||||||
17 | municipality in writing that the
audit report is due, and may | ||||||||||||||||||||||||||||
18 | also grant an extension of time of 60 days,
for the filing of | ||||||||||||||||||||||||||||
19 | the audit report. In the event a
the required
audit report
is | ||||||||||||||||||||||||||||
20 | not filed within the time specified in such written notice, the
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21 | Comptroller shall cause any necessary
such audit to be made by | ||||||||||||||||||||||||||||
22 | an
accountant or
accountants. In the event the required annual | ||||||||||||||||||||||||||||
23 | or supplemental report for a
municipality is not filed within 6 | ||||||||||||||||||||||||||||
24 | months after the close of the fiscal
year of the municipality, | ||||||||||||||||||||||||||||
25 | the Comptroller shall notify the corporate
authorities of that | ||||||||||||||||||||||||||||
26 | municipality in writing that the annual or supplemental
report | ||||||||||||||||||||||||||||
27 | is due and may grant an extension in time of 60 days for the | ||||||||||||||||||||||||||||
28 | filing
of such annual or supplemental report.
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29 | (b) In the event the annual or supplemental report or the | ||||||||||||||||||||||||||||
30 | Tax Increment
Financing Report is not filed within
the required
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31 | time , including any extension
extended by the Comptroller, the
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32 | Comptroller
shall cause such annual
or supplemental report or |
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1 | the Tax Increment Financing Report to be prepared
or completed | ||||||
2 | and the municipality
shall pay to the Comptroller reasonable | ||||||
3 | compensation and expenses to
reimburse the Comptroller
him for | ||||||
4 | the cost of preparing or completing
such annual or
supplemental | ||||||
5 | report.
Moneys paid to the Comptroller pursuant to the | ||||||
6 | preceding sentence shall be
deposited into the Comptroller's | ||||||
7 | Audit Expense Revolving Fund.
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8 | (c) The Comptroller may decline to order an audit or the | ||||||
9 | completion of a
the
supplemental report if an initial | ||||||
10 | examination of the books and records of the
municipality | ||||||
11 | indicates that books and records of the municipality are
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12 | inadequate or unavailable to support the preparation of the | ||||||
13 | audit report
or the
supplemental report due to the passage of | ||||||
14 | time or the occurrence of a natural
disaster.
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15 | (Source: P.A. 90-104, eff. 7-11-97.)
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16 | (65 ILCS 5/8-8-8) (from Ch. 24, par. 8-8-8)
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17 | Sec. 8-8-8. Expenses of audit and investigation.
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18 | (a) The expenses of the audit and investigation of public | ||||||
19 | accounts
provided for in Division 8, whether ordered by the | ||||||
20 | corporate authorities
or the Comptroller, shall be paid by the | ||||||
21 | municipality for which the
audit is made. Except as otherwise | ||||||
22 | provided in this Section, payment shall
be ordered by the | ||||||
23 | corporate authorities out
of the funds of the municipality
and | ||||||
24 | it shall be the duty of such
authorities to make provisions for | ||||||
25 | payment.
Contracts for the
performance of audits required by | ||||||
26 | this Division 8 may be entered into
without competitive | ||||||
27 | bidding. If the audit is made by an accountant or
accountants | ||||||
28 | retained by the Comptroller, the municipality shall pay to
the | ||||||
29 | Comptroller reasonable compensation and expenses to reimburse | ||||||
30 | the
Comptroller
him
for the cost of making such audit.
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31 | (b) Payment for expenses of the audit and investigation of | ||||||
32 | public accounts
for
the
preparation of a Tax Increment | ||||||
33 | Financing Report under Section 8-8-3.5,
whether the report is | ||||||
34 | prepared by the corporate authorities or the Comptroller,
shall | ||||||
35 | be
ordered by the corporate authorities out of the tax |
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1 | increment financing funds
of
the municipality, and it shall be | ||||||
2 | the duty of the corporate authorities to make
provisions for | ||||||
3 | payment.
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4 | (c) The corporate authorities of all municipalities | ||||||
5 | coming under the
provisions of this Division 8 shall have the | ||||||
6 | power to annually levy a
"Municipal Auditing Tax" upon all of | ||||||
7 | the taxable property of the
municipalities at the rate on the | ||||||
8 | dollar which will produce an amount
which will equal a sum | ||||||
9 | sufficient to meet the cost of all auditing and
reports | ||||||
10 | thereunder , except that no tax may be levied to meet the costs | ||||||
11 | of
Tax Increment Financing Reports .
Such municipal auditing tax | ||||||
12 | shall be held in a
special fund and used for no other purpose | ||||||
13 | than the payment of expenses
occasioned by this Division 8.
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14 | (d) The tax authorized by this Section shall be in | ||||||
15 | addition to taxes for
general corporate purposes authorized | ||||||
16 | under Section 8-3-1 of this Act.
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17 | (e) All municipalities, including home rule | ||||||
18 | municipalities, must comply
with the provisions of this | ||||||
19 | amendatory Act of the 94th General Assembly. This
Section is a | ||||||
20 | denial and
limitation of home rule powers and functions under | ||||||
21 | subsection (g) of Section 6
of
Article VII of the Illinois | ||||||
22 | Constitution.
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23 | (Source: P.A. 81-824.)
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24 | Section 90. The State Mandates Act is amended by adding | ||||||
25 | Section 8.29 as
follows:
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26 | (30 ILCS 805/8.29 new)
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27 | Sec. 8.29. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
28 | of this
Act, no reimbursement by the State is required for the | ||||||
29 | implementation of
any mandate created by this amendatory Act of | ||||||
30 | the 94th General Assembly.
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31 | Section 99. Effective date. This Act takes effect upon | ||||||
32 | becoming law. |