| ||||
Public Act 101-0034 | ||||
| ||||
| ||||
AN ACT concerning State government.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The State Comptroller Act is amended by changing | ||||
Sections 16, 20, and 23.7 as follows:
| ||||
(15 ILCS 405/16) (from Ch. 15, par. 216)
| ||||
Sec. 16. Reports from State agencies. The comptroller shall | ||||
prescribe the
form and require the filing of
quarterly fiscal | ||||
reports by each State agency. Within 30 days after the
end of | ||||
each quarter, or at such earlier time as the comptroller by | ||||
rule requires, each
State agency shall file with the | ||||
comptroller the report of activity for funds held outside of | ||||
the State Treasury. The report shall include of its receipts
| ||||
and collections during the preceding quarter, including | ||||
receipts and
collections of taxes and fees, bond proceeds, | ||||
funds and fund authorizations from
sources other than | ||||
appropriation by the General Assembly, gifts, grants
and | ||||
donations, and income from revenue producing activities or | ||||
property
of or under the control of the agency . The report | ||||
shall specify the
nature, source and fair market value of any | ||||
assets received, any
increase or decrease in its security | ||||
holdings (other than those held by
the State Treasurer) , and | ||||
such other related information as the
comptroller, by rule, |
requires. The report shall, consistent with the
uniform State | ||
accounting system, account for all disbursements and | ||
encumbrances,
transfers , and releases of encumbrances upon | ||
assets held by the State
agency , except any assets held in | ||
trust for another State agency or
person, and any additional | ||
accounting as may be determined by the
comptroller to be | ||
necessary for his maintenance of accurate encumbrance
accounts | ||
for State agencies. The report shall include a separate
| ||
accounting for each revenue bond issue administered by the | ||
particular
agency, and shall indicate any changes in authorized | ||
or outstanding
indebtedness of the agency or of the State | ||
through the agency . This
Section does not require the | ||
duplication of reports concerning security
holdings and | ||
investment income of the State Treasurer which are issued
by | ||
the Treasurer pursuant to law.
| ||
In addition to the quarterly reports required by this | ||
Section, each
agency shall on an annual basis file a report | ||
giving that agency's best
estimate of the cost of each tax | ||
expenditure related to each of the revenue
sources administered | ||
by the agency. This annual report shall include the
agency's | ||
best estimate of the cost of each tax expenditure including: | ||
(a) a
citation of the legal authority for the tax expenditure, | ||
the year it was
enacted, the fiscal year in which it first took | ||
effect, and any subsequent
amendments; (b) to the extent that | ||
it can be determined, the total cost of
the tax expenditure for | ||
the preceding fiscal year together with an estimate
of the |
projected cost for the next succeeding fiscal year along with a
| ||
description of the methodology used to determine or estimate | ||
the cost of the
tax expenditure; and (c) an assessment of the | ||
impact of the tax
expenditure on the incidence of the tax in | ||
terms of the relative shares of
revenue received under the | ||
provisions of the tax expenditure and the
revenue that would | ||
have been received had the tax expenditure not been in
effect. | ||
For purposes of this Act, the term "tax expenditure" means any | ||
tax
incentive authorized by law that by exemption, exclusion, | ||
deduction,
allowance, credit, preferential tax rate, | ||
abatement, or other device
reduces the amount of tax revenues | ||
that would otherwise accrue to the State.
| ||
(Source: P.A. 87-847.)
| ||
(15 ILCS 405/20) (from Ch. 15, par. 220)
| ||
Sec. 20. Annual report. The Comptroller shall annually, as | ||
soon as possible after the close
of the fiscal year but no | ||
later than December 31, make available on the Comptroller's | ||
website make out and present
to the Governor, the President of | ||
the Senate, the Speaker of the House
of Representatives, the | ||
Minority Leader of the Senate, and the Minority
Leader of the | ||
House of Representatives a report, showing the amount of
| ||
warrants drawn on the treasury, on other funds held by the | ||
State
Treasurer and on any public funds held by State agencies, | ||
during the
preceding fiscal year, and stating, particularly, on | ||
what account they
were drawn, and if drawn on the contingent |
fund, to whom and for what
they were issued. He or she shall, | ||
also, at the same time, report to the
Governor, the President | ||
of the Senate, the Speaker of the House of
Representatives, the | ||
Minority Leader of the Senate, and the Minority
Leader of the | ||
House of Representatives the amount of money received into
the | ||
treasury, into other funds held by the State Treasurer and into | ||
any
other funds held by State agencies during the preceding | ||
fiscal year, and
stating particularly, the source from which | ||
the same may be derived, and
also a general account of all the | ||
business of his office during the
preceding fiscal year. The | ||
report shall also summarize for the previous
fiscal year the | ||
information required under Section 19.
| ||
Within 60 days after the expiration of each calendar year, | ||
the Comptroller
shall compile, from records maintained and | ||
available in his
office, a list of all persons including those | ||
employed in the Office of the Comptroller, who have been | ||
employed by the State during the past
calendar year and paid | ||
from funds in the hands of the State Treasurer.
| ||
The list shall be arranged according to counties and shall | ||
state in
alphabetical order the name of each employee, the | ||
county in which he or she resides the address in the county
in | ||
which he votes, except as specified below , the position , and | ||
the
total salary paid to him or her during
the past calendar | ||
year, rounded to the nearest hundred dollar. For persons | ||
employed by the Department of
Corrections, Department of | ||
Children and Family Services, Department of Juvenile Justice, |
Office of the State's Attorneys Appellate Prosecutor, and the | ||
Department
of State Police, as well as their spouses, no | ||
address shall be listed. The list so compiled and
arranged | ||
shall be kept
on file in the office of the Comptroller and be | ||
open to inspection by
the public at all times.
| ||
No person who utilizes the names obtained from this list | ||
for solicitation
shall represent that such solicitation is | ||
authorized by any officer or agency
of the State of Illinois. | ||
Violation of this provision is a Business Offense
punishable by | ||
a fine not to exceed $3,000.
| ||
(Source: P.A. 100-253, eff. 1-1-18 .)
| ||
(15 ILCS 405/23.7)
| ||
Sec. 23.7. Comptroller; local government and school | ||
district registry. The Comptroller shall
establish and | ||
maintain a registry of all units of local government and school | ||
districts within the
State. Within 60 days following the | ||
creation or dissolution of a unit of local government or school | ||
district, each county clerk shall provide to the Comptroller | ||
information for the registry in a manner prescribed by the | ||
Comptroller. Information in the registry may include, but shall | ||
not be limited to,
the name, address, and type of government | ||
unit, the names of current elected or
appointed office holders, | ||
and such other information as the Comptroller may
determine. | ||
Each county clerk shall notify the Comptroller upon learning of | ||
the
creation or dissolution of any unit of local government or |
school district.
| ||
(Source: P.A. 98-497, eff. 8-16-13.)
| ||
Section 10. The State Finance Act is amended by changing | ||
Section 9.02 as follows:
| ||
(30 ILCS 105/9.02) (from Ch. 127, par. 145c)
| ||
Sec. 9.02. Vouchers; signature; delegation; electronic | ||
submission.
| ||
(a)(1) Any new contract or contract renewal in the amount | ||
of $250,000 or
more in a fiscal year, or any order against a | ||
master contract in the amount of
$250,000 or more in a fiscal | ||
year, or any contract amendment or change to an
existing | ||
contract that increases the value of the contract to or by | ||
$250,000 or
more in a fiscal year, shall be signed or approved | ||
in writing by the chief
executive officer of the agency, and | ||
shall also be signed or approved in
writing by
the agency's | ||
chief legal counsel and chief fiscal
officer. If the agency | ||
does not have a chief legal counsel or a chief fiscal
officer, | ||
the chief
executive officer of the agency shall designate in | ||
writing a senior executive
as the individual responsible for | ||
signature or approval.
| ||
(2) No document identified in paragraph (1) may be filed | ||
with the
Comptroller, nor may any authorization for payment | ||
pursuant to such documents
be filed with the Comptroller, if | ||
the required signatures or approvals are
lacking.
|
(3) Any person who, with knowledge the signatures or | ||
approvals required in
paragraph (1) are lacking, either files | ||
or directs another to file documents
or
payment authorizations | ||
in violation of paragraph (2) shall be subject to
discipline up | ||
to and including discharge.
| ||
(4) Procurements shall not be artificially divided so as to | ||
avoid the
necessity of complying with paragraph (1).
| ||
(5) Each State agency shall develop and implement | ||
procedures to ensure the
necessary signatures or approvals are | ||
obtained. Each State agency may
establish, maintain and follow | ||
procedures that are more restrictive than
those required | ||
herein.
| ||
(6) This subsection (a) applies to all State agencies as | ||
defined in Section
1-7 of the Illinois State Auditing
Act, | ||
which includes without limitation the General
Assembly and its
| ||
agencies. For purposes of this subsection (a), in the case of | ||
the General
Assembly,
the "chief executive officer of the | ||
agency" means (i) the Senate
Operations
Commission for Senate | ||
general operations as provided in Section 4 of the
General | ||
Assembly
Operations Act, (ii) the Speaker of the House of | ||
Representatives for House
general operations as
provided in | ||
Section 5 of the General Assembly Operations Act, (iii) the | ||
Speaker
of the House for majority leadership staff and | ||
operations, (iv) the Minority
Leader of the House for minority | ||
leadership staff and operations, (v) the
President of the | ||
Senate for majority leadership staff and operations, (vi) the
|
Minority Leader of the Senate for minority staff and | ||
operations, and (vii) the
Joint
Committee on Legislative | ||
Support Services for the legislative support services
agencies | ||
as provided in the Legislative Commission Reorganization Act of
| ||
1984.
| ||
(b)(1) Every voucher or corresponding balancing report , as | ||
submitted by the agency or office in
which
it originates, shall | ||
bear (i) the signature of the officer
responsible for
approving | ||
and certifying vouchers under this Act and (ii) if
authority to
| ||
sign the responsible officer's name has been properly | ||
delegated, also the
signature of the person actually signing | ||
the voucher.
| ||
(2) When an officer delegates authority to approve and | ||
certify
vouchers,
he shall send a copy of such authorization | ||
containing the signature of the
person to whom delegation is | ||
made to each office that checks or approves
such vouchers and | ||
to the State Comptroller. Such delegation may be general
or | ||
limited. If the delegation is limited, the authorization shall | ||
designate
the particular types of vouchers that the person is | ||
authorized to approve
and certify.
| ||
(3) When any delegation of authority hereunder is revoked, | ||
a copy of the
revocation of authority shall be sent to the | ||
Comptroller and to each office
to which a copy of the | ||
authorization was sent.
| ||
The Comptroller may require State agencies to maintain | ||
signature
documents and records of delegations of voucher |
signature authority and
revocations of those delegations, | ||
instead of transmitting those documents to
the Comptroller. The | ||
Comptroller may inspect such documents and records at any
time.
| ||
(c) The Comptroller may authorize the submission of | ||
vouchers through
electronic transmissions, on magnetic tape, | ||
or otherwise.
| ||
(Source: P.A. 89-360, eff. 8-17-95; 90-452, eff. 8-16-97.)
| ||
Section 15. The Illinois State Collection Act of 1986 is | ||
amended by changing Section 4 as follows:
| ||
(30 ILCS 210/4) (from Ch. 15, par. 154)
| ||
Sec. 4.
(a) The Comptroller shall provide by rule | ||
appropriate
procedures for State agencies to follow in | ||
establishing and recording
within the State accounting system | ||
records of amounts owed to the State of
Illinois. The rules of | ||
the Comptroller shall include, but are not limited to:
| ||
(1) the manner by which State agencies shall recognize | ||
debts;
| ||
(2) systems to age accounts receivable of State | ||
agencies;
| ||
(3) standards by which State agencies' claims may be | ||
entered and removed
from the Comptroller's Offset System | ||
authorized by Section 10.05 of the
State Comptroller Act;
| ||
(4) accounting procedures for estimating the amount of | ||
uncollectible
receivables of State agencies; and
|
(5) accounting procedures for writing off bad debts and | ||
uncollectible
claims prior to referring them to the | ||
Department of Revenue Collections
Bureau for collection.
| ||
(b) State agencies shall report to the Comptroller | ||
information
concerning their accounts receivable and | ||
uncollectible claims in accordance
with the rules of the | ||
Comptroller, which may provide for summary reporting.
The | ||
Department of Revenue is exempt from the provisions of this | ||
subsection
with regard to debts the confidentiality of which | ||
the Department of Revenue is
required by law to maintain.
| ||
(c) The rules of the Comptroller authorized by this Section | ||
may specify
varying procedures and forms of reporting dependent | ||
upon the nature and
amount of the account receivable or | ||
uncollectible claim, the age of the
debt, the probability of | ||
collection and such other factors that will
increase the net | ||
benefit to the State of the collection effort.
| ||
(d) The Comptroller shall report annually by March 14 , to | ||
the
Governor and the General Assembly, the amount of all | ||
delinquent debt owed to
each State agency as of December 31 of | ||
the previous calendar year. The report required under this | ||
subsection (d) shall be made available on the Comptroller's | ||
website.
| ||
(Source: P.A. 93-570, eff. 8-20-03.)
| ||
Section 20. The Counties Code is amended by adding Section | ||
3-2014 as follows: |
(55 ILCS 5/3-2014 new) | ||
Sec. 3-2014. Local government and school district | ||
registry. Within 60 days following the creation or dissolution | ||
of a unit of local government or school district, each county | ||
clerk shall provide to the Comptroller information for the | ||
registry required under Section 23.7 of the State Comptroller | ||
Act in a manner prescribed by the Comptroller. | ||
Section 25. The Illinois Pre-Need Cemetery Sales Act is | ||
amended by changing Section 22 as follows:
| ||
(815 ILCS 390/22) (from Ch. 21, par. 222)
| ||
Sec. 22. Cemetery Consumer Protection Fund.
| ||
(a) Every seller engaging in pre-need sales shall
pay to | ||
the
Comptroller $5 for each said contract entered into, to be | ||
paid into a special
income earning fund hereby created in the | ||
State Treasury, known as the Cemetery
Consumer Protection Fund. | ||
The above said fees shall
be remitted to the
Comptroller | ||
semi-annually within 30 days after the end of June and December
| ||
for all contracts that have been entered in such 6 month | ||
period.
| ||
(b) All monies paid into the fund together with all | ||
accumulated
undistributed
income thereon shall be held as a | ||
special fund in the State Treasury. The
fund shall be used | ||
solely for the purpose of providing restitution to consumers
|
who have suffered pecuniary loss arising out of pre-need sales , | ||
to help pay expenses of cemeteries or mausoleums in | ||
court-ordered receivership, or to satisfy Receiver's fees | ||
ordered by the Circuit Court prior to June 30, 2004 .
| ||
(c) Restitution or reimbursement for pre-need merchandise | ||
or services shall not exceed the reasonable average regional | ||
cost of the contracted merchandise at current prices. The fund | ||
shall be applied only to restitution or completion of the
| ||
project or delivery of the merchandise or services, where such | ||
has been
ordered by the Circuit Court in a lawsuit brought | ||
under this Act by the
Attorney General of the State of Illinois | ||
on behalf of the Comptroller and
in which it has been | ||
determined by the Court that the obligation is non-collectible
| ||
from the judgment debtor. Restitution shall not exceed the | ||
amount of the
sales price paid plus interest at the statutory | ||
rate. The fund shall not
be used for the payment of any | ||
attorney or other fees.
| ||
(d) Whenever restitution is paid by the fund, the fund | ||
shall be
subrogated to the amount of such restitution, and the | ||
Comptroller shall
request the Attorney General to engage in all | ||
reasonable post judgment
collection steps to collect said | ||
restitution from the judgment debtor and
reimburse the fund.
| ||
(e) (Blank). The fund shall not be applied toward any | ||
restitution for losses in
any lawsuit initiated by the Attorney | ||
General or Comptroller or with
respect to any claim made on | ||
pre-need sales which occurred prior to the
effective date of |
this Act.
| ||
(f) The fund may not be allocated for any purpose other | ||
than that specified
in this Act.
| ||
(g) Notwithstanding any other provision of this Section, | ||
the payment of
restitution from the fund shall be a matter of | ||
grace and not of
right and
no purchaser shall have any vested | ||
rights in the fund as a
beneficiary or
otherwise.
Prior to | ||
seeking restitution from the fund, a purchaser
or beneficiary | ||
seeking payment of restitution shall apply
for restitution on a | ||
form provided by the Comptroller. The
form shall include any | ||
information the Comptroller may
reasonably require in order for | ||
the Comptroller Court to determine that
restitution or | ||
reimbursement for cemetery completion of the project or | ||
delivery of
merchandise or services service is appropriate.
| ||
(h) Annually, the status of the fund shall be reviewed by | ||
the
Comptroller, and if she or he determines that the fund | ||
together with all
accumulated income earned thereon, equals or | ||
exceeds $10,000,000 and that
the total number of outstanding | ||
claims filed against the fund is less than
10% of the fund's | ||
current balance, then payments to the fund pursuant to | ||
subsection (a) of this Section shall be
suspended until such | ||
time as the fund's balance drops below $10,000,000 or
the total | ||
number of outstanding claims filed against the fund is more | ||
than
10% of the fund's current balance, but on such suspension, | ||
the fund shall
not be considered inactive.
| ||
(Source: P.A. 92-419, eff. 1-1-02; 93-839, eff. 7-30-04.)
|
Section 99. Effective date. This Act takes effect upon | ||||||||||||||||||||||||||||||
becoming law.
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||