Chapter 55 — COUNTIES

(55 ILCS 5/6-28002) (from Ch. 34, par. 6-28002) Sec. 6-28002. Bond issue. For the purpose of creating such fund any such county by resolution of its county board may incur an indebtedness and issue bonds therefor in an amount or amounts not exceeding in the aggregate $1,000,000 i…

(55 ILCS 5/6-28003) (from Ch. 34, par. 6-28003) Sec. 6-28003. Annual tax for highway working cash fund. For the purpose of providing moneys for such fund, the county board of any such county shall also have power to levy annually, beginning with the year 1948, and continuing for …

(55 ILCS 5/6-28004) (from Ch. 34, par. 6-28004) Sec. 6-28004. Purpose for which proceeds of bond issue and working cash fund may be used; transfer of funds. All moneys received from the issuance of bonds as herein authorized or from any tax levied pursuant to the authority grante…

(55 ILCS 5/6-28005) (from Ch. 34, par. 6-28005) Sec. 6-28005. Transfer to county highway fund. Moneys shall be transferred from the county highway working cash fund to the county highway fund only upon the authority of the county board, which shall from time to time by separate r…

(55 ILCS 5/6-28006) (from Ch. 34, par. 6-28006) Sec. 6-28006. Violations. Any member of the county board of any county to which this Division shall be applicable, or any other person holding any other office, trust or employment under such county, who shall be guilty of the wilfu…

(55 ILCS 5/6-29001) (from Ch. 34, par. 6-29001) Sec. 6-29001. Subtitle. This Division shall be subtitled the "Downstate County Working Cash Fund Law". (Source: P.A. 86-962.)

(55 ILCS 5/6-29002) (from Ch. 34, par. 6-29002) Sec. 6-29002. Counties of less than 1,000,000; creation of fund. In each county of this State having a population of less than 1,000,000 inhabitants a working cash fund may be created, set apart, maintained and administered, in the …

(55 ILCS 5/6-29003) (from Ch. 34, par. 6-29003) Sec. 6-29003. Annual tax. The county board of such a county may levy an annual tax for not more than any 2 of the years 1975, 1976 and 1977 on all the taxable property in the county at a rate not exceeding .025% of the value, as equ…

(55 ILCS 5/6-29004) (from Ch. 34, par. 6-29004) Sec. 6-29004. Purposes for which fund may be used; reimbursement. All monies received from any tax levied pursuant to this Division shall be set apart in the county working cash fund by the county treasurer and shall be used only fo…

(55 ILCS 5/6-29005) (from Ch. 34, par. 6-29005) Sec. 6-29005. Transfer and investment of monies. Monies may be transferred from the county working cash fund to the general corporate fund or special tax funds only upon the authority of the county board, which shall from time to ti…

(55 ILCS 5/6-29006) (from Ch. 34, par. 6-29006) Sec. 6-29006. Violations. Any member of the county board of any county to which this Division applies, or any other person holding any other office, trust or employment under such county, who wilfully violates this Division shall be…

(55 ILCS 5/6-29007) (from Ch. 34, par. 6-29007) Sec. 6-29007. Abatement or abolishment of fund. If any county which has created a working cash fund under this Division abates or abolishes that fund, that county may not again create such a working cash fund until at least 10 years…

(55 ILCS 5/6-30001) (from Ch. 34, par. 6-30001) Sec. 6-30001. Subtitle. This Division shall be subtitled the "State Disbursements to Counties Law". (Source: P.A. 86-962.)

(55 ILCS 5/6-30002) (from Ch. 34, par. 6-30002) Sec. 6-30002. Disbursement to county treasurer for distribution to appropriate recipient. Notwithstanding any other provision to the contrary, any State funds disbursed by the State, or federal funds authorized to be disbursed by th…

(55 ILCS 5/6-3001) (from Ch. 34, par. 6-3001) Sec. 6-3001. Counties of 80,000 but less than 500,000; Bonds for jail and sheriff's residence. Any county having a population of 80,000 or more inhabitants, but less than 500,000 inhabitants may by resolution of its county board incur…

(55 ILCS 5/6-3002) (from Ch. 34, par. 6-3002) Sec. 6-3002. Publication of resolution. After the resolution of the county board providing for the issuance of bonds has been adopted, it shall be published in some newspaper of general circulation in the county, once each week for th…

(55 ILCS 5/6-3003) (from Ch. 34, par. 6-3003) Sec. 6-3003. Petition for referendum; election. The publication or posting of the resolution shall be accompanied by a notice of (1) the specific number of voters required to sign a petition requesting the question of issuing bonds fo…

(55 ILCS 5/6-3004) (from Ch. 34, par. 6-3004) Sec. 6-3004. When resolution effective. If no petition is filed within the time herein provided, the resolution shall be in full force and effect at the expiration of such period, and such county may proceed to incur the indebtedness …

(55 ILCS 5/6-3004.1) (from Ch. 34, par. 6-3004.1) Sec. 6-3004.1. County under 80,000. (a) Any county having a population under 80,000 may, by resolution of its county board, incur an indebtedness for the construction of a county jail and sheriff's residence, and issue and sell it…

(55 ILCS 5/6-3005) (from Ch. 34, par. 6-3005) Sec. 6-3005. Counties of 500,000 or more but less than 1,000,000; bonds for construction or remodeling of county jails. Any county with a population of 500,000 or more inhabitants, but less than 1,000,000 inhabitants may by resolution…

(55 ILCS 5/6-3006) (from Ch. 34, par. 6-3006) Sec. 6-3006. Resolution. The resolution of the county board authorizing the issuance of bonds shall prescribe the details of the bonds and specify the total amount of the bonds to be issued, the form and denomination of the bonds, the…

(55 ILCS 5/6-3007) (from Ch. 34, par. 6-3007) Sec. 6-3007. Publication of resolution. After the resolution of the county board providing for the issuance of bonds has been adopted, it shall be published in one or more newspapers of general circulation in the county, once each wee…

(55 ILCS 5/6-3008) (from Ch. 34, par. 6-3008) Sec. 6-3008. Tax levy. The resolution authorizing the bonds shall also provide for the levy and collection of a direct annual tax upon all taxable property in the county sufficient to pay the principal of the bonds at maturity, the in…

(55 ILCS 5/6-3009) (from Ch. 34, par. 6-3009) Sec. 6-3009. Execution and terms of bonds. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. The bonds may be made registerable as to principal and may be made callable on any in…

(55 ILCS 5/6-3010) (from Ch. 34, par. 6-3010) Sec. 6-3010. Sinking fund. The resolution of the county board may provide for the creation of a sinking fund to consist of the proceeds of the taxes levied for the payment of the principal and interest upon these bonds. The fund shall…

(55 ILCS 5/6-3011) (from Ch. 34, par. 6-3011) Sec. 6-3011. Sale of bonds. The bonds shall be sold to the highest and best bidder at not less than their par value and accrued interest. The county board shall advertise for proposals to purchase the bonds. Such advertisement shall b…

(55 ILCS 5/6-3012) (from Ch. 34, par. 6-3012) Sec. 6-3012. Petition for referendum. If a petition is filed with the county clerk not later than 30 days after the first publication or the posting of the resolution, signed by voters of the county numbering 10% or more of the regist…

(55 ILCS 5/6-3013) (from Ch. 34, par. 6-3013) Sec. 6-3013. Effective date of resolution. If no petition is filed within the time herein provided, the resolution shall be in full force and effect at the expiration of such 28-day period, and such county may proceed to incur the ind…

(55 ILCS 5/6-31001) (from Ch. 34, par. 6-31001) Sec. 6-31001. Subtitle. This Division shall be subtitled the "County Auditing Law". (Source: P.A. 86-962.)

(55 ILCS 5/6-31002) (from Ch. 34, par. 6-31002) Sec. 6-31002. Definitions. As used in this Division, unless the context otherwise requires: 1. "Comptroller" means the Comptroller of the State of Illinois; 2. (Blank); 3. "Funds and accounts" means all funds of a county derived fro…

(55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003) Sec. 6-31003. Annual audits and reports. The county board of each county shall cause an audit of all of the funds and accounts of the county to be performed annually by an auditor or auditors chosen by the county board or by an audi…

(55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004) Sec. 6-31004. Overdue reports. (a) In the event the required reports for a county are not filed with the Comptroller in accordance with Section 6-31003 within 180 days after the close of the fiscal year of the county, the Comptrolle…

(55 ILCS 5/6-31005) (from Ch. 34, par. 6-31005) Sec. 6-31005. Funds managed by county officials. In addition to any other audit required by this Division, the County Board shall cause an audit to be made of all funds and accounts under the management or control of a county offici…

(55 ILCS 5/6-31006) (from Ch. 34, par. 6-31006) Sec. 6-31006. Audit report. (a) Prior to fiscal year 2019, the audit report shall contain statements that are in conformity with generally accepted public accounting principles or other comprehensive basis of accounting and shall se…

(55 ILCS 5/6-31008) (from Ch. 34, par. 6-31008) Sec. 6-31008. Expenses of audit. The expenses of conducting the audit and making the required audit report or financial statement for each county, whether ordered by the county board or the Comptroller, shall be paid by the county a…

(55 ILCS 5/6-31009) (from Ch. 34, par. 6-31009) Sec. 6-31009. Public records. All audit reports and financial statements are public records and shall be open to public inspection. The clerk of the county board shall furnish a copy of the audit report or financial statement to any…

(55 ILCS 5/6-31010) (from Ch. 34, par. 6-31010) Sec. 6-31010. Construction. The provisions of this Division shall not be construed to relieve any officer of any duty otherwise required of him by law with relation to the auditing, management, collection or disbursement of public f…

(55 ILCS 5/6-31011) (from Ch. 34, par. 6-31011) Sec. 6-31011. Audit committee. The corporate authorities of a county may establish an audit committee, and may appoint members of the corporate authority or other appropriate officers to the committee, to review audit reports prepar…

(55 ILCS 5/6-31012) Sec. 6-31012. Audit report disclosure. Each fiscal year, within 60 days of the close of an audit under this Division, the auditor conducting the audit of all of the funds and accounts of a county shall do each of the following: (1) Provide a copy of any manage…

(55 ILCS 5/6-31013) Sec. 6-31013. Transitional audits. (a) No later than 10 days after certification of the election results, the county board chairperson, county board president, or county executive shall notify newly elected countywide officials of the option for an auditor to …

(55 ILCS 5/6-32005) Sec. 6-32005. Establishment of Fund. The county board may, by a majority vote of all of its members, establish an Emergency Disaster Fund ("the Fund") for the county. Moneys may be appropriated from the county's general revenues to the Fund in the county's ann…

(55 ILCS 5/6-32010) Sec. 6-32010. Expenditures from Fund. (a) Moneys in the Fund may be used to pay the county's expenses incurred in an emergency within the county declared by the Governor. Moneys in the Fund also may be used to pay the county's extraordinary expenses in an emer…

(55 ILCS 5/6-33005) Sec. 6-33005. County over 3,000,000. (a) Any county with a population over 3,000,000 may borrow money and in evidence of that borrowing issue bonds or notes for the purpose of paying costs of constructing, acquiring, equipping, repairing, and renovating any bu…

(55 ILCS 5/6-34000) (Text of Section before amendment by P.A. 104-457) Sec. 6-34000. Report on funds received under the Regional Transportation Authority Act. If the Board of the Regional Transportation Authority adopts an ordinance under Section 4.03 of the Regional Transportati…

(55 ILCS 5/6-4001) (from Ch. 34, par. 6-4001) Sec. 6-4001. Bonds for construction or remodeling of courthouses. Any county with a population of more than 300,000 and an increase in population of 30% or more from any decennial census to the next such census, by resolution of its c…

(55 ILCS 5/6-4002) (from Ch. 34, par. 6-4002) Sec. 6-4002. Resolution. The resolution of the county board authorizing the issuance of the general obligation bonds shall prescribe all the details of the bonds and specify the total amount of the bonds to be issued, the form and den…

(55 ILCS 5/6-4003) (from Ch. 34, par. 6-4003) Sec. 6-4003. Tax levy. The resolution authorizing the bonds shall also provide for the levy and collection of a direct annual tax upon all taxable property in the county sufficient to pay the principal of the bonds at maturity and to …

(55 ILCS 5/6-4004) (from Ch. 34, par. 6-4004) Sec. 6-4004. Execution and terms of bonds. The bonds shall be executed by such officials as may be provided in the resolution authorizing the issue. The bonds may be made registerable as to principal and may be made callable on any in…

(55 ILCS 5/6-4005) (from Ch. 34, par. 6-4005) Sec. 6-4005. Sinking fund. The resolution of the county board may provide for the creation of a sinking fund to consist of the proceeds of the taxes levied for the payment of the principal and interest upon these bonds. This fund shal…

(55 ILCS 5/6-4006) (from Ch. 34, par. 6-4006) Sec. 6-4006. Sale of bonds. The bonds shall be sold to the highest and best bidder at not less than their par value and accrued interest. The county board shall advertise for proposals to purchase the bonds. Such advertisement shall b…