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| Public Act 098-0278 | ||||
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AN ACT concerning local government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Park District Code is amended by changing | ||||
Section 4-4 as follows:
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(70 ILCS 1205/4-4) (from Ch. 105, par. 4-4)
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Sec. 4-4.
Adoption
of budget and passage of annual | ||||
appropriation ordinance required.
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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
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and appropriation ordinance shall specify the objects and | ||||
purposes for
which such appropriations are made, and the amount | ||||
appropriated for each
object or purpose.
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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
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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
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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.
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The governing body of each Park District shall fix a fiscal | ||
year
therefor.
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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
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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
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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
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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.
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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
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the amount so transferred.
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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.
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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
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required to be in support of or in relation to any tax levy | ||
made during
that fiscal year.
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(Source: P.A. 78-1132.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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