BUDGETING AND ACCOUNTING PROCEDURES

A number of inquiries have been received in the office requesting copies of the accounting manual that was prepared and published by the Association a few years ago.

At the time this booklet was printed and distributed there was no provision in our State Constitution of 1870 that established a uniform and standard budgeting, accounting, and auditing sytsem for local government. Various associations and organizations representing local government units had previously prepared and distributed to their membership a financial system that they felt, if adopted by the government unit they represent, would assist tremendously in standardizing a financial system at the local level of government.

In addition, the legislature had empowered several state agencies such as Auditor of Public Accountants, Department of Revenue, Department of Local Government Affairs to establish and recommend financial systems for local government which was on an optional basis and not mandatory that they be adopted.

However, with the new State Constitution of 1970, of Article 8, Section 4, entitled Systems of Accounting, Auditing and Reporting, the Constitution provides "The General Assembly by law shall provide systems of accounting, auditing and reporting of the obligation, receipt, and use of public funds. These systems shall be used by all units of local government and school districts." This of course included park districts, conservation and forest preserve districts.

The General Assembly has not enacted any legislation as of this date assigning this constitutional duty to a State agency. It is assumed that they will direct the Department of Local Government Affairs to establish this program and provide the technical advice and assistance for implementation.

It is because of this mandatory system that we as an association have not re-published our own accounting manual, as it would not be necessarily the official system that will be adopted by the State.

When legislation is introduced to establish a financial program for local government, we will, of course, work with the State agencies that this task is assigned to, to bring about a good financial system for our membership.

Illinois Parks and Recreation 11 November/December, 1972.