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| 1 | AN ACT concerning local government.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Illinois Municipal Code is amended by | |||||||||||||||||||
| 5 | changing Section 3.1-35-65 as follows:
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| 6 | (65 ILCS 5/3.1-35-65) (from Ch. 24, par. 3.1-35-65)
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| 7 | Sec. 3.1-35-65. Treasurer; annual accounts.
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| 8 | (a) Within 6 months after the the end of each fiscal year, | |||||||||||||||||||
| 9 | the
treasurer of each municipality having a population
of less | |||||||||||||||||||
| 10 | than 500,000, as determined by the last preceding
federal | |||||||||||||||||||
| 11 | census, shall annually prepare and file with the clerk of the
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| 12 | municipality an account of moneys received
and expenditures | |||||||||||||||||||
| 13 | incurred during the preceding fiscal year as specified
in this | |||||||||||||||||||
| 14 | Section. The treasurer
shall show in the account:
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| 15 | (1) All moneys received by the municipality,
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| 16 | indicating the total
amounts, in the aggregate, received in | |||||||||||||||||||
| 17 | each account of the municipality,
with a general statement | |||||||||||||||||||
| 18 | concerning the source of receipts.
In this paragraph, the | |||||||||||||||||||
| 19 | term "account" does not
mean each individual taxpayer, | |||||||||||||||||||
| 20 | householder, licensee, utility
user, or other persons | |||||||||||||||||||
| 21 | whose payments to the municipality are credited
to a | |||||||||||||||||||
| 22 | general account.
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| 23 | (2) Except as provided in paragraph (3) of this | |||||||||||||||||||
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| 1 | subsection (a), all moneys
paid out by the municipality | ||||||
| 2 | where the total amount
paid during the fiscal year exceeds | ||||||
| 3 | $2,500 in the aggregate,
giving the name of each
person to | ||||||
| 4 | whom moneys were paid and the total paid to each person.
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| 5 | (3) All moneys paid out by the municipality as | ||||||
| 6 | compensation for
personal services, giving the name of each | ||||||
| 7 | person to whom moneys were paid and
the total
amount paid | ||||||
| 8 | to each person
from each account, except that the treasurer | ||||||
| 9 | may elect to report the
compensation for personal services | ||||||
| 10 | of all personnel by name, listing each
employee in one of | ||||||
| 11 | the following categories:
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| 12 | (A) under $25,000.00;
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| 13 | (B) $25,000.00 to $49,999.99;
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| 14 | (C) $50,000.00 to $74,999.99;
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| 15 | (D) $75,000.00 to $99,999.99;
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| 16 | (E) $100,000.00 to $124,999.99; or
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| 17 | (F) $125,000.00 and over.
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| 18 | (4) A summary statement of operations for all funds and | ||||||
| 19 | account groups
of the municipality, as excerpted from the | ||||||
| 20 | annual financial report as
filed with the appropriate State | ||||||
| 21 | agency.
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| 22 | (b) Upon receipt of the account from the municipal | ||||||
| 23 | treasurer, the municipal
clerk shall publish the account at | ||||||
| 24 | least once in one or more newspapers
published in the | ||||||
| 25 | municipality or, if no newspaper is published in the
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| 26 | municipality,
then in one or more newspapers having a general | ||||||
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| 1 | circulation within the
municipality.
In municipalities with a | ||||||
| 2 | population of less than 500
in which no newspaper is published, | ||||||
| 3 | however, publication may be made by
posting a
copy of the | ||||||
| 4 | account in 3 prominent places within the municipality.
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| 5 | (Source: P.A. 92-354, eff. 8-15-01.)
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