30 ILCS 20/ Public Funds Accounting Act. - Illinois Statutes

(30 ILCS 20/0.01) (from Ch. 102, par. 19.9)     Sec. 0.01. Short title. This Act may be cited as the Public Funds Accounting Act. (Source: P.A. 86‑1324.)

(30 ILCS 20/1) (from Ch. 102, par. 20)     Sec. 1. It is hereby made the duty of all officers or agents of public or municipal bodies of this state, who receive any funds, monies, or other things of value, by virtue of their offices or positions, except treasurers, to keep an account of all such receipts, by entries on written or printed forms, to be provided for the purpose by the public bodies or municipalities by the authority of which their offices or positions are held. Said forms shall provide for an original and at least two copies of each entry, to be made by the same operation, and shall show the date and amount of each receipt, and the account for which the payment or delivery was made.     Each month's receipts shall be separately paid over or delivered to the treasurer not later than the middle of the next succeeding month, and therewith one copy of the record of receipts shall be delivered to the treasurer; provided that such receipts shall be paid and corresponding record of receipts shall be delivered oftener if required by the governing body of the public body concerned. A copy of said record shall be delivered to the governing body of the public body concerned, or to such officer thereof as may be directed by such governing body, not later than five days after the time required for the payment to the treasurer. One copy shall be retained by the officer or agent making the payment or report, as a permanent record.     All funds, monies, or other things of value, received by virtue of such office or position, shall be included in the first payment and report made under this act, itemized as near as may be in accordance with payments and reports made under this act. All such funds, monies, and things of value, shall be held by the treasurer, subject to the rights of all persons or public bodies therein, and shall be paid out, disbursed or delivered by the treasurer as provided by law. (Source: Laws 1935, p. 1008.)

(30 ILCS 20/2) (from Ch. 102, par. 21)     Sec. 2. County treasurers and ex‑officio county collectors of taxes and special assessments, in addition to present requirements, shall make a written report to the county boards of their respective counties quarterly, or oftener if so directed by the County Board in which shall be shown the total amount of cash on hand by funds, and the disbursements from each of the funds during the period covered by the report. (Source: Laws 1963, p. 2782.)

(30 ILCS 20/3) (from Ch. 102, par. 22)     Sec. 3. It is hereby made the duty of all municipal or public bodies, whose officers or agents receive funds, monies, or other things of value, by virtue of their offices or positions, to provide the forms for the entry or recording of receipts and for the reports herein required. (Source: Laws 1935, p. 1008.)

(30 ILCS 20/4) (from Ch. 102, par. 23)     Sec. 4. No funds, monies, or other things of value, in the hands of the treasurer of any public or municipal corporation, shall be paid out, disbursed or delivered, except upon warrant, draft, electronic funds transfer, or order signed and countersigned by the officers of the public or municipal corporation authorized to sign and countersign the same. Such funds may be disbursed by the treasurer, by check issued or signed by him or his authorized deputy. If required by statute, ordinance or resolution such check shall be countersigned by an officer or agent of the public or municipal corporation on whose behalf such disbursement is made. This provision shall apply to all treasurers, including county treasurers and ex‑officio county collectors of taxes and special assessments, and to all payments, disbursements or deliveries, whether under the order of a court or otherwise. (Source: P.A. 92‑549, eff. 6‑24‑02.)

(30 ILCS 20/5) (from Ch. 102, par. 24)     Sec. 5. All records of receipts and disbursements by county treasurers and ex‑officio county collectors, including paid or cancelled checks, warrants, orders, drafts or vouchers, and other evidences, shall be preserved and turned over to their successors in office: Provided, paid or cancelled checks, warrants, orders, drafts or vouchers, and other evidences, shall be arranged in the order of their dates, and under proper headings, and sealed. Such sealed packages shall be preserved in a public vault, or warehouse, and shall not be opened except in the presence or upon notice and an opportunity to be present to the officer, his agent or personal representative. (Source: Laws 1935, p. 1008.)

(30 ILCS 20/6) (from Ch. 102, par. 25)     Sec. 6. The violation of any provision of this act is a petty offense, where the violation is neither intentional nor habitual. If the violation is intentional or habitual, it is a Class 4 felony. (Source: P. A. 77‑2830.)

(30 ILCS 20/7) (from Ch. 102, par. 26)     Sec. 7. The payments and the reports required by this act shall be public records and be subject to reasonable inspection by members of the public. (Source: Laws 1935, p. 1008.)

(30 ILCS 20/8) (from Ch. 102, par. 27)     Sec. 8. Where officers are authorized by the constitution to retain their salaries out of the fees, perquisites and emoluments of their offices, this act shall apply only to the amount of such fees, perquisites and emoluments above the amount of said salaries. (Source: Laws 1935, p. 1008.)

(30 ILCS 20/9) (from Ch. 102, par. 28)     Sec. 9. All ex‑officers or ex‑agents of public or municipal bodies of this state, within one month after this act is in force, who have not already accounted for and paid over or delivered to the treasurer funds, monies, or other things of value, received by virtue of their offices or positions, shall report and pay over or deliver the same as in this act is required by officers and agents, and under like penalties. All officers or agents, or ex‑officers or ex‑agents, and their sureties shall be relieved from all further responsibility in relation to all funds, monies, or other things of value, reported and paid over or delivered under the provisions of this act. (Source: Laws 1935, p. 1008.)