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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 Park District Code is amended by changing |
| 5 | | Section 4-4 as follows:
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| 6 | | (70 ILCS 1205/4-4) (from Ch. 105, par. 4-4)
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| 7 | | Sec. 4-4.
Adoption
of budget and passage of annual |
| 8 | | appropriation ordinance required.
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| 9 | | The governing body of each Park District shall, within or |
| 10 | | before the
first quarter of each fiscal year, adopt a combined |
| 11 | | annual budget and
appropriation ordinance, by which ordinance |
| 12 | | the board may appropriate such
sum or sums of money as may be |
| 13 | | deemed necessary to defray all necessary
expenses and |
| 14 | | liabilities of such Park District, and in such annual budget
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| 15 | | and appropriation ordinance shall specify the objects and |
| 16 | | purposes for
which such appropriations are made, and the amount |
| 17 | | appropriated for each
object or purpose.
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| 18 | | The budget included in such ordinance shall contain a |
| 19 | | statement of the
cash on hand at the beginning of the fiscal |
| 20 | | year, an estimate of the cash
expected to be received during |
| 21 | | such fiscal year from all sources, an
estimate of the |
| 22 | | expenditures contemplated for such fiscal year, and a
statement |
| 23 | | of the estimated cash expected to be on hand at the end of such
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| 1 | | year. The estimate of taxes to be received may be based upon |
| 2 | | the amount of
actual cash receipts that may reasonably be |
| 3 | | expected by the Park District
during such fiscal year, |
| 4 | | estimated from the experience of the Park District
in prior |
| 5 | | years and with due regard for other circumstances that may
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| 6 | | substantially affect such receipts. However, nothing in this |
| 7 | | Act shall be
construed as requiring any Park District to change |
| 8 | | or preventing any Park
District from changing from a cash basis |
| 9 | | of financing to a surplus or
deficit basis of financing; or as |
| 10 | | requiring any Park District to change or
preventing any Park |
| 11 | | District from changing its system of accounting.
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| 12 | | The governing body of each Park District shall fix a fiscal |
| 13 | | year
therefor.
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| 14 | | Such budget and appropriation ordinance shall be prepared |
| 15 | | in tentative
form by some person or persons designated by the |
| 16 | | governing body, and in
such tentative form shall be made |
| 17 | | conveniently available to public
inspection for at least 30 |
| 18 | | days prior to final action thereon. At least one
public hearing |
| 19 | | shall be held as to such budget and appropriation ordinance
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| 20 | | prior to final action thereon, notice of which shall be given |
| 21 | | by
publication in a newspaper published in such Park District, |
| 22 | | at least one
week prior to the time of such hearing. If there |
| 23 | | is no newspaper published
in such Park District, notice of such |
| 24 | | public hearing shall be given by
posting notices thereof in 5 |
| 25 | | of the most public places in such Park
District. It shall be |
| 26 | | the duty of the secretary of such Park District to
make such |
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| 1 | | tentative budget and appropriation ordinance available to |
| 2 | | public
inspection, and to arrange for such public hearing or |
| 3 | | hearings. Except as
hereinafter provided otherwise provided by |
| 4 | | law, no further appropriations shall be made at any
other time |
| 5 | | within such fiscal year, provided that the board of such Park
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| 6 | | District may from time to time make transfers between the |
| 7 | | various items in
any fund in such appropriation ordinance not |
| 8 | | exceeding in the aggregate 10%
of the total amount appropriated |
| 9 | | in such fund by such ordinance, and may
amend such budget and |
| 10 | | appropriation ordinance from time to time by the same
procedure |
| 11 | | as is herein provided for the original adoption of a budget and
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| 12 | | appropriation ordinance; provided that nothing in this Section |
| 13 | | shall be
construed to permit transfers between funds required |
| 14 | | by law to be kept
separate. However, during any fiscal year, |
| 15 | | the governing body of any Park District may adopt a |
| 16 | | supplemental appropriation ordinance subsequent to the |
| 17 | | adoption of the annual appropriation ordinance for that fiscal |
| 18 | | year in an amount not to exceed the aggregate of any additional |
| 19 | | revenue available to the Park District or estimated to be |
| 20 | | received by the Park District. The provisions of this Section |
| 21 | | regarding publication, notice, and public hearing shall not |
| 22 | | apply to the supplemental ordinance or to the budget document |
| 23 | | forming the basis of the ordinance.
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| 24 | | After the first 6 months of any fiscal year have elapsed |
| 25 | | the board may
by two-thirds vote transfer from any |
| 26 | | appropriation item its anticipated
unexpended funds to any |
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| 1 | | other item of appropriation, theretofore made, and
the item to |
| 2 | | which said transfer is made may be increased to the extent of
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| 3 | | the amount so transferred.
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| 4 | | The provisions of "The Illinois Municipal Budget Law", |
| 5 | | approved July 12,
1937, as now or hereinafter amended, are not |
| 6 | | applicable to Park Districts
organized under this Act.
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| 7 | | The failure of the governing body of any park district to |
| 8 | | adopt an
annual budget and appropriation ordinance, or to |
| 9 | | comply in any respect with
the provisions of this Section, |
| 10 | | shall not affect the validity of any tax
levy of any such park |
| 11 | | district, otherwise in conformity with the law. The
budget and |
| 12 | | appropriation ordinance for any fiscal year is not intended or
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| 13 | | required to be in support of or in relation to any tax levy |
| 14 | | made during
that fiscal year.
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| 15 | | (Source: P.A. 78-1132.)
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| 16 | | Section 99. Effective date. This Act takes effect upon |
| 17 | | becoming law.
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