HomeMy WebLinkAboutORDINANCE - 1791 - 4/8/1986 - BUDGET ACT REVISIONS0
ORDINANCE No. 1791
AN ORDINANCE ADOPTING THE BUDGET ACT
REVISIONS OF THE ILLINOIS REVISED STATUTES
WHEREAS, the Corporate Authorities of the Village of Elk
Grove Village, Counties of Cook and DUPage, Illinois, have determined
that a program oriented budget is in the best interests of the citizens
of the community; and
WHEREAS, the annual Appropriation Ordinance is a duplication
of time and effort to the preparation of the annual budget; and
WHEREAS, the annual approved budget is the control document
for all spending of the Village of Elk Grove Village.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD
OF TRUSTEES OF THE VILLAGE OF ELK GROVE VILLAGE COUNTIES OF COOK AND
DUPAGE, ILLINOIS, as follows:
Section 1: That Sections 8-2-9.1 through 8-2-9.10 of Chapter
24 of the Illinois Revised Statutes (hereinafter referred to as the
Budget Act) and attached as Exhibit 1 are hereby adopted as the municipal
budget procedure for the Village of Elk Grove Village in lieu of the
annual appropriation.
Section 2: That the Director of Finance shall be appointed
as the Budget Officer.
Section 3: That all ordinances or parts of ordinances in
conflict with this ordinance are hereby repealed.
Section 4: That this ordinance shall be in full force and
effect from and after its approval and passage and shall first apply
to the 1986-1987 fiscal year beginning May 1, 1986.
Adopted this firh day of April 1986, pursuant
to a roll call vote as follows:
AYES: 5 NAYS: 0 ABSENT: - 2
Approved this 8th day of April , 1986.
ATTEST:
Patricia S. Smith
Village Clerk
Charles J. Zettek
Village President
BUDGET ACT PROVISIONS
ILLINOIS REVISED STATUTES
8-2-9.1. Budget officer --Desi nation --Tenure
Budget officer--Designation--Tenure. Ever-.
municipality with a population of less than 500,000 except
special charter municipalities having a population in excess
of 50,000 persons, that has adopted this Section S-2-9.1 aa'
Sections 8-2-9.2 through 3-2-9.10 by a two-thirds maiority =
of those members of tiie corporate authorities then holding
office shall have a budget officer who shall be desinated 'oy
mayor or president, with the approval of the corporate
or in the case of municipalities operating under the com,i__isr
form of government by the commissioner of accounts and fina:ice
with the approval of the Council or Board of Trustees, as the
case may be, or in municipalities with a managerial form of
government, by the municipal manager. The budget officer shall
take oath and post bond as provided in Section 3-14-3. The
budget officer may hold another municipal office, either el cte:
or appointed, and may receive compensation for both offices.
Article 10 of this Code shall not apply to an individual
serving as the budget officer. Such budget officer shall
serve at the pleasure of the mayor or municipal manager, as
the case may be. Amended by P.A. 76-1117, Section 1, effective
August 28, 1969.
8-2-9.2. Powers and duties of budget officer
8-2-9.2. Powers and duties of budget officer. The
municipal budget officer appointed in any municipality pursuant
to Section 3-2-9.1 shall have the following powers .nd lubes:
(a) Permit and encourage and establish the use of
efficient planning, budgeting, auditing, reporting, accountia_,
and other fiscal management procedures in all municipal depart-
ments, commissions, and boards.
(b) Compile an annual budget in accordance with
Section 3-2-9.3.
(c) Examine all books and records of all municipal
departments, commissions, and boards which relate to monies
received by the municipality, municipal departments, commissions,
and boards, and paid out by the municipality, municipal
departments, commissions, and boards, debts and accounts
receivable, amounts owed by or to the municipality, municipal
departments, commissions, and boards.
(d) Obtain such additional information from the
municipality, municipal departments, commissions, and boards
as may be useful to the budget officer for purposes of compiling
a municipal budget, such information to be furnished by the
municipality, municipal departments, commissions, and boards
in the form required by the budget officer. Any department,
commission or board which refuses to make such infor;aation as
is requested of it available to the budget officer shall not
be permitted to make expenditures under any subsequent budzet
for the municipality until such municipal department, co:.imissioa,
or board shall comply in full with the request of the budget
officer.
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(e) Establish and maintain such procedures as shall
insure that no expenditures are made by the municipalit_r,
municipal departments, commissions, or board except as
authorized by the budget.
Amended by P.A. 76-1117, Section 1, effective
August 28, 1969.
8-2-9.3 Compilation and contents of bud,et
8-2-9.3. Compilation and contents of budget. The
municipal budget officer shall compile a budget, such budget
to contain estimates of revenues available to the municipaiin
for the fiscal year for which the budget is drafted, together
with recommended expenditures for the municipality and all or-
the
fthe municipality's departments, commissions, and board:.
Revenue estimates and expenditure recommendations shall be
presented in a manner which is in conformity with good fiscal
management practices. Substantial conformity to a chart of
accounts, now or in the future, recommended by the National
Committee on Governmental .accounting, (or) the .auditor of
Public Accounts of the State of Illinois, or the Division of
Local Governmental Affairs and Property Taxes of the Dopnr;ncnt
of Revenue of the State of Illinois or successor agencies shall
be deemed proof of such conformity. The budget shall contain
actual or estimated revenues and expenditures for the two year
immediately preceding the fiscal year for which the bu�;ot is
prepared. So far as is possible, the fiscal data for such two
preceding fiscal years shall be itemized in a manner which is
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in conformity with the chart of accounts approved above.
Each budget shall show the specific fund from which each
anticipated expenditure shall be made.
Amended by P.A. 76-1117, Section 1, effective
August 28, 1969.
8-2-9.4. Passage
of annual
bud, -et --Effect
8-2-9.4.
Passage
of annual budget --effect.
Passage
of the annual budget by the corporate authorities shall be
in lieu of passage of the appropriation ordinance as required
by Section 8-2-9 of this Act. The annual budget need not be
published except in a manner provided for in Section 8-2-9.9.
The annual budget shall be adopted by the corporate authorities
before the beginning of the fiscal year to which it applies.
Amended by P.A. 76-1117, Section 1, effective .august 2S, 1969.
8-2-9.5. Capital improvement, repair or replacement fund
8-2-9.5. Capital improvement, repair or replacement
fund. In the preparation by the municipal budget officer of
the annual budget, one-half of one percentum of equalized
assessed value of property subject to taxation by the
municipality may be accumulated in a separate fund for the
purpose or purposes of specific capital improvements, repairs,
and/or replacements of specific types of municipal equipment
or other tangible property, both real and personal, to be
designated as the "Capital Improvement, Repair or Replacement
Fund". Expenditures fromthe Capital Improvement, Repair or
Replacement Fund shall be budgeted in the fiscal Year in which
the capital improvement, repair or replacement will occur.
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Upon the completion or abandonment of an}, object for .%hich
the Capital Improvement, Repair or. Replacement Fund, or should
any surplus monies remain after the completion or abandonment
of any object for which the Capital Improvement, Repair or
Replacement Fund was inaugurated, then such funds no longer
necessary for capital improvement, repair or replacement shall
be transferred into the general corporate fund of the 77iun'_ci-
palit7 on the first day of the fiscal year following suc'
abandonment, completion, or discovery of surplus funds.
Amended by P.A. 76-1117, Section 1, effective August 23, 1969.
8-2-9.6. Revision of annual budget
8-2-9.6. Revision of annual budget. The corporate
authorities may delegate authority to heads of municipal
departments, boards, or commissions to delete, add to,
change or create sub -classes within object classes budgeted
previously to the department, board, or commission, subject
to such limitation or requirement for prior approval by
the budget officer or executive officer of the municipality
as the council, upon a two-thirds vote of the corporate
authorities then holding office, may establish. By a vote
of two-thirds of the members of the corporate authorities
then holding office, the annual budget for the municipality
may be revised by deleting, adding to, changing or creating
sub -classes within object classes and object classes themselves.
No revision of the budget shall be made increasing the budget
in the event funds are not available to effectuate the purpose
of the revision. Amended by P.A. 76-1117, Section 1, effective
August 23, 1969.
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8-2-9.7. Funds for contineencv purposes
8-2-9.7. Funds for contingency- purposes. The ann.::.!
budget may contain money set aside for contingency: purposes
not to exceed ten percent of the total budget, less the
set aside for contingency purposes, which monies may be
expended for contingencies upon a majority vote of the
corporate authorities then holding office. ::tended by P....
76-1117, Section 1, effective August 228, 1969.
8-2-9.8. Repealed by P.A. 76-1117. Section 2, effective
August 28, 1969.
8-2-9.9. Public inspection, notice and hearing on budget
8-2-9.9. Public inspection, notice and hearing on
budget. The corporate authorities shall make the tentative
annual budget conveniently available to public inspection
for at least ten days prior to the passage of the annual
budget, by publication in the journal of the proceedings of
the corporate authorities or in such other form as the
corporate authorities may prescribe. Not less than one week
after the publication of the tentative annual budget, and
prior to final action on the budget, the corporate authorities
shall hold at least one public hearing on the tentative annual
budget, after which hearing or hearings the tentative budget
may be further revised and passed without any further
inspection, notice or hearing. Notice of this hearing
shall be given by publication in a newspaper having a
general circulation in the municipality at least one week
prior to the time of the hearing. Amended by P.A. 76-11171
Section 1, effective August 28, 1969.
8-2-9.10, Abandonment
8-2-9.10. Abandonment. any municipality that has
previously adopted the provisions of these Sections S-2-9.1
through 8-2-9.9 may abandon the provisions hereof by a 2/3
majority vote of the corporate authorities then holding office.
.amended by P.A. 76-1117, Section 1, effective au<_tst 28, 1969.
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