Pursuant to Public Act 89-405, effective November 8, 1995, the Local Government Officer Compensation Act provides:
"Notwithstanding any other law to the contrary, the compensation of elected officers of school districts and units of local government, including home rule units, which compensation is to be fixed by that school district or unit of local government, shall be fixed at least 180 days before the beginning of the terms of the officers whose compensation is to be fixed." (50 ILCS 145/2) (emphasis added).

A home rule preemption is contained at 59 ILCS 145/3.

The Illinois Municipal Code provides:
".. .The salaries that are fixed by ordinance for those officers who hold elective office for a definite term shall neither be increased nor diminished during that term and shall be fixed at least 2 months before a general municipal election in which voting is held for those offices." (65 ILCS 5/3.1-50-10).

The language contained in 50 ILCS 145/2 appears to supercede the Illinois Municipal Code. Thus, when increasing or decreasing the salaries of elected officials, it would be wise to take action at least 180 days before the beginning of the terms of the officers whose compensation is to be fixed. •

Between the 1st and 10th of April of each year, the city collector shall file with the clerk a statement of all the money collected by him or her during the year, the particular warrant, special assessment, or account on which collected, the balance of the money uncollected on all warrants in the collector's possession and the balance remaining uncollected at the time of the return on all warrants that the collector returned to the clerk during the preceding fiscal year. Within 10 days, the clerk shall publish the statement at least once. (65 ILCS 5/3.1-35-125).

Unless otherwise provided by ordinance, the municipal fiscal year begins on election day. (65 ILCS 5/1-1-2). (The fiscal year for municipalities with 500,000 or more inhabitants begins January 1.)

In commission form municipalities, councils must meet and appoint officers and assign departments at the first meeting after their election or as soon as practicable thereafter, except where candidates for commissioner are required to run for a specific office. (65 ILCS 5/4-5-3,4-5-4).

Elections for members of boards of trustees of the police pension funds in all municipalities between 5,000 and 500,000 in population, shall be held biennially on the third Monday in April. (40 ILCS 5/3-103, 3-128).

Members of the board of trustees of firemen's pension funds (all municipalities between 5,000 and 500,000 population) are to be chosen the third Monday in April in each applicable year. (40 ILCS 5/4-103, 4-121).

The quarterly report by the board of inspectors of the house of corrections must be made and filed with the corporate authorities. (65 ILCS 5/11-4-5).

A person subject to the filing requirements of the Governmental Ethics Act must file a statement on or before May 1st of each year; unless he/she has already filed a statement in relation to the same unit of government in that calendar year. (5 ILCS 420/4A-106).

Every public officer who receives for disbursement or disburses public funds and who does not file an annual report with the board or council shall within six months after the expiration of the fiscal year, cause to be published an account of all money received and spent and shall file the subscribed and sworn statement with the county clerk. (30 ILCS 15/1. as amended by P.A. 89-326, effective January 1, 1996, and 30 ILCS 15/2).

March 1996 / Illinois Municipal Review / Page 27