Municipal officials are required by law to perform certain duties at specified times, and non-home rule municipalities must comply with those statutory requirements. However, home rule municipalities must only comply with statutory requirements until such time as they may otherwise provide by ordinance, unless the home rule power has been preempted by the legislature. In some instances requirements are related to the fiscal year as in the case of the adoption of the appropriation ordinances which must be passed during the first quarter of the fiscal year. Some requirements, however, are set according to the calendar year. For example, a certified copy of the tax levy ordinance must be filed with the county clerk by the second Tuesday of September of each year.

For the purpose of this calendar we have assumed the fiscal year to begin on May 1, as it does in most cities and villages (by statute, the fiscal year in Chicago is the calendar year.) For those municipalities that have adopted another date for the commencement of the fiscal year (Chapter 24, paragraph 1-1-2) this calendar must be adjusted for those duties that must be performed at times related to the fiscal year.

In addition to those duties that must be performed at specific dates, there are many things that must be done by city and village officials at non-specified times during the year.

These include, for example, recording all deeds or conveyances of property to the municipality with the Recorder of Deeds. In addition, the county clerk should be specifically notified of each acquisition of property, by conveyance, annexation, condemnation or otherwise, so that the property will be placed on the tax-exempt list.

Annexation and disconnection ordinances should also be recorded, as should all plats or other documents dedicating or vacating streets; and the county map department should be notified of all changes in street names. At the time an annexation takes place the municipality must file a "document of annexation" with the county clerk and county authority.

When a municipal plan is adopted, it should be filed with the county clerk.

The bonds for members of the council in commission form cities are to be filed with the county clerk.

When an ordinance for a general obligation bond ordinance becomes effective, a copy thereof should be filed with the county clerk in time for inclusion in its next tax levy. If a tax is to be abated for any reason, notice must likewise be given to the county clerk in time to exclude it from the next levy.

For reporting data in connection with the Federal Equal Employment Opportunity Act reference should be made to the rules and regulations of the E.E.O. Commission.

References to the requirements of municipal officials in connection with elections have been eliminated from the calendar because of the passage of the "Election Consolidation" Act. The duties of the municipal clerk in connection with elections have been greatly reduced. Information concerning this election should be obtained from your local county clerk and the State Board of Elections, 1020 S. Spring Street, Springfield, IL 62704 or phone (217) 782-4141.

Two requirements relating to the filing of economic interest statements are contained within the calendar and should be carefully considered by each municipal officer. Paragraph 45 requires candidates for offices to have a currently effective economic interest statement on file at the time they file for nomination for an office. Certain counties have adopted varying interpretations of whether the requirements of chapter 127, paragraphs 604A-105(a) refers to the preceding year (last twelve months) or preceding calendar year. To avoid confusion and potential disqualification, individuals filing nominating petitions should contact the county clerk to determine the interpretation adopted by the local county clerk. This requirement is distinguishable from that contained in item 55 which requires persons subject to the Governmental Ethics Act to file an economic interest statement on or before May 1 unless the officer has already filed a statement in relation to the same unit of government during that calendar year. Under these two requirements, an individual filing a nominating petition and filing an economic interest statement at the time of filing for nomination would not subsequently be required to comply with the May 1st deadline. However, it is possible that a person who had previously filed an economic interest statement and did not file at the time of nomination would be required to file to comply with the May 1st deadline.

Statutory References are to Illinois Revised Statutes.

Performance Required Annually

1.   The mayor or president shall annually, and from time to time, give the council or board information relative to the affairs of the municipality, and shall recommend for their consideration such measures as he may deem expedient. (Chapter 24, paragraph 3-11-6.)

2.   Salaries of elected officers are to be fixed at least two months prior to the general municipal election at which voting is held for such offices. (Chapter 24, paragraph 3-13-2.)

3.   A bank may be selected as the municipal depository; this designation remains in force without need for renewal until a new depository is named. (Chapter 24, paragraphs 3-10-3; 4-5-22.)

4.   The annual account of the treasurer shall be made within six months of the end of the preceding fiscal year and published by the clerk. (Chapter 24, paragraph 3-10-5.1.)

5.   A copy of the treasurer's annual account, with a certificate of publication, shall be filed with the county collector, within six months of the end of the preceding fiscal year. (Chapter 24, paragraph 3-10-5.2.)

6.   The American flag must be displayed and flown each day of

December 1988 / Illinois Municipal Review / Page 23

the week from each City Hall or Village Hall and Village Square and at the principal entrance to all public parks. (Chapter 1, paragraph 3305.)

7.   Corporate authorities of each municipality having a population of 800 or more or having a bonded debt or operating a utility plant must have an annual audit of all Municipal Accounts, made by auditors authorized to practice in this state. Such audit shall be made as soon as possible, but not more than six months after the close of the fiscal year. (Chapter 24, paragraphs 11-130-11; 8-8-3).

8.   A financial report of the operation of any municipal utility must be available for distribution each year. (Chapter 24, paragraph 11-117-13.)

9.   Municipalities of less than 800 population which do not own public utilities and do not have bonded debt shall file a financial report with the State Comptroller. (Chapter 24, paragraph 8-8-3.)

10.   Two copies of the municipal audit shall be given to the corporate authorities who shall send one copy to the State Comptroller. (Chapter 24, paragraph 8-8-7.)

11.   In addition to any audit report required, all municipalities, except municipalities of less than 800 population which do not own or operate public utilities shall file annually with the State Comptroller a supplemental report on forms devised and approved by the Comptroller. (Chapter 24, paragraph 8-8-3.)

12.   Annual audit must be made of books of commission form cities regardless of size, and results published in the manner prescribed at the end of the fiscal year. (Chapter 24, paragraph 4-5-16.)

13.   A report showing the financial status and results of operation of any municipally owned street railway shall be printed and published annually; and the accounts of any such company shall be audited at least once each year. (Chapter 24, paragraph 11-122-5.)

14.   The council or board shall cause to be printed and published an annual report of the operation of any municipal coliseum; and the accounts pertaining to such coliseum shall be audited at least once each year. (Chapter 24, paragraph 11-67-9.)

15.   The council or board shall cause to be printed and published an annual report of the operation of any municipally owned or operated utility; and the accounts pertaining to such utility shall be audited at least once each year. (Chapter 24, paragraph 11-123-14.)

16.   The council or board shall cause to be printed and published an annual report of the operation of any municipal convention hall; and the accounts pertaining to such convention hall shall be audited at least once each year. (Chapter 24, paragraph 11-65-9.)

17.   The art commission of any city or village shall make an annual report to the mayor or president concerning its services. (Chapter 24, paragraph 11-46-5.)

18.   The board of police and fire commissioners shall file an annual report of its activities at such times as may be required by the board or council. Board also shall submit an annual budget request to the municipal governing body. (Chapter 24, paragraph 10-2.1-19.)

19.   Housing authority to make annual report of its activities. (Chapter 67 1/2, paragraphs 8-9 and 8-11.)

20.   An annual audit of revenue from a sewer system must be available for inspection. (Chapter 24, paragraph 11-141-8.)

21.   The board of directors of any city owned hospital must make an annual report of its activities. (Chapter 24, paragraph 11-23-8.)

22.   Those municipalities that have elected to place their employees under social security must send in their contributions at such times as may be designated by the State Social Security Agency.

23.   Contributions to the Illinois Municipal Retirement Fund must be deducted each pay period from covered employee's pay and remitted to the Retirement Board along with the contribution of the municipality. This requirement is mandatory for municipalities over 5,000 population where Social Security is not provided, and elective for others. (Chapter 1081/2, paragraphs 7-132 and 7-172.)

24.   Any playground and recreation board that operates a community building must report annually to the corporate authorities the amounts needed for the coming year. Board shall also make a full report of all receipts and expenditures. (Chapter 24, paragraph 11-63-11.)

25.   Delinquent special assessments must be reported each year to the county collector. (Chapter 24, paragraph 9-2-85.)

26.   Municipalities must deposit each year that amount determined by an actuarial report to be necessary for current funding of the Police Pension Fund. (Chapter 108 1/2, paragraph 3-127; and paragraph 22-503.1.)

27.   Municipalities must use an enrolled actuary employed by the Illinois Department of Insurance or by an enrolled actuary retained by the pension fund or municipality when determining the actuarial requirements of pension funds. (Chapter 108 1/2 paragraph 4-118.)

Performance Required Every Six Months

28.   Chapter 95 1/2, paragraph 1-102.01, requires municipal ambulances to be safety tested every six months in the same manner as trucks are tested.

29.   All officers, except members of the council, receiving fees or other emoluments of office shall file a semi-annual report with the mayor or president, showing all such receipts. (Chapter 24, paragraph 3-13-1.)

Performance Required Monthly

30.   Federal Revenue Sharing has been abolished.

31.   Every person, other than the treasurer, receiving money for the municipality shall keep a triplicate record thereof; one copy shall be delivered to the treasurer and one to the board or council. Such person shall deliver all money to the treasurer not later than the middle of the following month. (Chapter 102, paragraph 20.)

32.   A copy of all receipts given by the treasurer shall be filed with the clerk each month. (Chapter 24, paragraph 3-10-1.)

33.   The municipal treasurer shall render an account to the Council or Board, or an officer designated by them, on a monthly basis, or more often if required, showing all moneys received into the treasury together with all amounts paid by the treasurer. On the date that the account is rendered, all warrants paid by the treasurer shall be delivered to the municipal clerk for filing in the clerk's office. (Chapter 24, paragraph 3-10-2.)

34.   Each month the council in commission form municipalities of over 15,000 population shall cause to be printed in pamphlet form a

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summary of its proceedings, including a detailed itemized statement of the receipts and expenses of the village or city during the preceding month; and in commission form municipalities of less than 15,000 this report is to be made annually. (Chapter 24, paragraph 4-5-16.)

35.   The board of directors of any municipal tuberculosis sanatorium shall make a monthly report to the council or board of trustees, showing their activities during the preceding month and pay to the municipal treasurer any donations received by the board. (Chapter 24, paragraph 11-29-10.)

36.   The council in commission form municipalities shall meet at least twice in each month. (Chapter 24, paragraph 4-5-12.)

37.   If the corporate authorities refuse to act upon final plats within sixty days and if the failure to act is wilful, municipality becomes liable in damages. (Chapter 24, paragraph 11-12-8.)

38.   Annual appropriation ordinance must be passed within the first quarter of each fiscal year. (Chapter 24, paragraph 8-2-9.)

Performance Required Weekly

39.   The city or village collector shall turn over to the treasurer at least once each week all money collected by him. (Chapter 24, paragraph 3-11-25.)

40.   Municipalities in Cook County must furnish copies of building permits to the township assessor and the county assessor within fifteen days after the issuance of such permit. (Chapter 24, paragraph 11-39-1.)

Performance Required Daily

41.   Collected municipal funds which are not needed for immediate disbursement must be invested within two working days at prevailing interest rates or better. (Chapter 102, paragraph 34.)

Performances Required at Specified Times

Any home rule unit of government which imposes a local sales tax must file a copy of the ordinance imposing the tax with the Department of Revenue within ten days after its passage. Ordinances imposing such a tax are not effective until their filing with the Department of Revenue.

Where the fiscal year is some period other than May 1-April 30, the items mentioned under the month of May having to do with the fiscal year takes place during the first month of the particular fiscal year.

January

42.   League Membership Dues—Approve payment of annual membership dues of your municipality in the Illinois Municipal League.

43.   A quarterly statement shall be submitted by the board of inspectors of houses of correction to the comptroller and council or board of trustees. (Chapter 24, paragraph 11-4-5.)

44.   An annual statement shall be submitted by the board of inspectors of each house of correction to the city council or village board, and to the Governor of the State. (Chapter 24, paragraph 11-4-5.)

45.   Candidates for offices who are subject to the filing requirements of the Illinois Governmental Ethics Act must file a statement at the time of filing for nomination, unless they have filed such a statement within the preceding year. (Chapter 127, paragraph 601-101.)

February

46.   Economic Disclosure Statements—Clerk's Certified List— The "Governmental Ethics Act" requires the municipal clerk to provide the Secretary of State with a list of those persons required to file statements of economic interest. The list must be certified not less than 60 days before the May 1 due date for filing the statements. This requirement is found in chapter 127, paragraph 604A-106, which provides in pertinent part as follows:

"Not less than 60 days before the due date for filing such statements, annually, (1) the State Comptroller shall certify to the Secretary of State a list of the names and mailing addresses of the persons described in item (f) of Section 4A-101, and (2) the clerk or secretary of each school district, unit of local government, special district or other governmental entity described in items (g), (h) and (i) of Section 4A-101 shall certify to the Secretary of State a list of the names and residence addresses of such persons described in these items (g), (h) and (i) as are required to file because of their relationship to the entity represented by the clerk or secretary. In preparing such lists, each such clerk or secretary shall set out the names in alphabetical order, by county of residence, and shall file a copy of such list with the appropriate county clerk."

March

47.   In every city and village which has a zoning ordinance, the zoning map must be published by March 31st, of each year if there has been any change in the boundaries of a district or if a new district has been created. (Chapter 24, paragraph 11-13-19.)

48.   Members of the Board of Police and Fire Commissioners are to be appointed by the Mayor (President) where the Act has been adopted, at least thirty days prior to the expiration of the term of the Mayor or President. (Chapter 24, paragraphs 10-2.1-1; 10-2.1-2.)

April

49.   The annual report of the collector is to be made between the first and tenth of April and is to be published by the clerk. (Chapter 24, paragraph 3-11-26.)

50.   The municipal fiscal year begins on election day unless otherwise provided by ordinance. (Chapter 24, paragraph 1-1-2.)

51.   Commission form 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. (Chapter 24, paragraphs 4-5-3; 4-5-4.)

52.   Elections for members of boards of trustees of the police pension funds in cities and villages between 5,000 and 500,000 in population, shall be held biennially on the third Monday in April. (Chapter 108 1/2 paragraphs 3-103; 3-128.)

53.   Members of the board of trustees of firemen's pension fund (all municipalities between 5,000 and 500,000 population) are to be chosen the third Monday in April in each applicable year. (Chapter 108 1/2, paragraphs 4-103; 4-121.)

54.   The quarterly report by the board of inspectors of the house of correction must be made and filed with the corporate authorities. (Chapter 24, paragraph 11-4-5.)

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55.   A person subject to the filing requirements of the Illinois Governmental Ethics Act must file a statement on or before May 1 of each year, unless he has already filed a statement in relation to the same unit of government in that calendar year. (Chapter 127, paragraph 601-101.)

May

56.   The Annual Appropriation Ordinance must be passed during the first quarter of the fiscal year. In municipalities over two thousand in population, the corporate authorities shall make available for public inspection the proposed appropriation ordinance not less than ten days prior to the adoption and shall hold at least one public hearing on the proposed ordinance. Notice of the hearing shall be published in a newspaper published in the county and having a general circulation in the municipality at least ten days prior to the time of the public hearing.

Prior to the adoption of the annual appropriation ordinance, the corporate authorities of municipalities over 2,000 in population at least 10 days prior to such adoption shall make such proposed appropriation ordinance or formally prepared appropriation document upon which the annual appropriation ordinance will be based conveniently available to public inspection and shall hold at least one public hearing thereon. Notice of this hearing shall be given publication in one or more newspapers published in the municipality, or if there is none published in the municipality, in a newspaper published in the county and having general circulation in the municipality, at least 10 days prior to the time of the public hearing. Such notice shall state the time and place of the hearing and the place where copies of the proposed appropriation ordinance will be accessible for examination. Subsequent to the public hearing and before final action is taken on the appropriation ordinance, the corporate authorities may revise, alter, increase or decrease the items contained therein. (Chapter 24, paragraph 8-2-9.)

57.   The annual appropriation ordinance, as well as an estimate of revenues, certified by the Chief Fiscal Officer, by source, anticipated to be received by the municipality in the following fiscal year must be tiled with the County Clerk within 30 days of the adoption of the appropriation ordinance.

58.   The tax levy ordinance must be passed and a certified copy thereof filed with the county clerk on or before the second Tuesday in September. (Chapter 24, paragraph 8-3-1.)

59.   Within thirty days after the expiration of the fiscal year of the city or village, the library board shall submit to the council or board of trustees and the Illinois State Library an annual statement of liabilities including those for bonds outstanding or due for judgments, settlements, liability insurance or for amounts due under a certificate of the board. (Chapter 81, paragraph 4-10.)

60.   Every public officer who receives or disburses money and who does not file a report with the board or council shall within 30 days after the expiration of the fiscal year, cause to be published an account of all money received and spent and shall file the same with the county clerk. (Chapter 102, paragraphs 5 and 6.)

61.   The comptroller (or clerk) shall make out an annual report and estimate of expenses and submit it to the council or board of trustees on or before the fifteenth of May. (Chapter 24, paragraph 3-11-24.)

62.   The treasurer of the police pension funds—all cities and villages between 5,000 and 500,000 population—shall file an annual report with the trustees and council on the second Tuesday of May. (Chapter 108 1/2, paragraph 3-141.)

63.   The term of office of the inspectors of the house of correction, appointed by the Mayor, begins the first Monday in May. (Chapter 24, paragraph 11-4-2.)

64.   Trustees of the police pension fund are to be appointed before the second Tuesday in May. (Chapter lO8 1/2, paragraph 3-128.)

65.   Conference attendance resolution—approve resolution authorizing delegates from your municipality to attend the annual conference of the Illinois Municipal League, usually held in the fall— advance notices of the place and date will be sent to you.

June

66.   The annual appropriation ordinance must be passed during the first quarter of the fiscal year. (Chapter 24, paragraph 8-2-9.) In municipalities over 500 population the ordinance must be published in a newspaper of general circulation in the municipality or in pamphlet form; if less than 500 population it may be posted in 3 prominent places in lieu of publication.

67.   The tax levy ordinance must be passed and a certified copy thereof filed with the county clerk on or before the second Tuesday in September. (Chapter 24, paragraph 8-3-1.)

68.   The annual report of the board of directors of municipal tuberculosis sanatoriums must be filed with the council or board of trustees on or before the second Monday in June. (Chapter 24, paragraph 11-29-11.)

69.   The directors of the municipal tuberculosis sanatorium are to be appointed by the Mayor or President before July first. (Chapter 24, paragraph 11-29-4.)

70.   The directors of municipal coliseums are to be appointed by the Mayor or President before the first of July. (Chapter 24, paragraph 11-66-5.)

71.   Library directors in cities are to be appointed by the Mayor before July first. (Chapter 81, paragraph 4-1.1.)

72.   The board of directors of hospitals in cities of less than 100,000 population shall make a financial report to the city council on or before the second Monday in June. (Chapter 24, paragraph 11-23-8.)

73.   During the month of June of each calendar year, municipalities must investigate and ascertain the prevailing rate of wages to be paid for work on public works and post or keep available its determination of such prevailing wages as well as file a certified copy thereof in the office of the Secretary of State in Springfield. (Chapter 48, paragraph 39s-9.) Note: Pursuant to paragraph 39s-4, a municipality may request the Department of Labor to ascertain the prevailing rate of wages.

July

74.   The Annual Appropriation Ordinance must be passed during the first quarter of the fiscal year. In municipalities over two thousand in population, the corporate authorities shall make available for public inspection the proposed appropriation ordinance not less than ten days prior to adoption and shall hold at least one public hearing on the proposed ordinance. Notice of the hearing shall be published in a newspaper published in the county and having a general circulation in the municipality at least ten days prior to the time of the public hearing.

75.   Quarterly report of the inspectors of the house of correction must be made. (Chapter 24, paragraph 11-4-5.)

76.   The annual report of the inspector of weights and measures—in municipalities with a population of 25,000 or more—is to be made to the Director of Agriculture on July first. (Chapter 147, paragraph 119.)

77.   A report of delinquent special assessments and special taxes is to be made on or before August first. (Chapter 24, paragraph 9-2-82.)

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78.   The Truth in Taxation Act (Ch. 120, Par. 866) provides that at least 20 days before any taxing body makes its tax levy it must determine how many dollars in property tax extensions will be necessary. If the amount determined is more than 105% of the previous year's extensions, an additional notice published in the newspaper and a public hearing are required before the levy can be adopted. The notice must state the amount of the previous year's property tax, the amount of the current year's property tax, the percentage increase and the date, place and time of the public hearing.

The notice must be no less than one-eighth page in size, and the smallest type used must be twelve point and must be enclosed in a black border no less than 1/4 inch wide. It cannot be published in the legal notices or classified section of the newspaper. The public hearing must be held between 7 and 14 days after the notice is published in the newspaper.

August

79.   The tax levy ordinance must be passed and a certified copy thereof filed with the county clerk on or before the second Tuesday in September. (Chapter 24, paragraph 8-3-1.)

80.   Nominations for the board of trustees of the Illinois Municipal Retirement Fund are to be made between August first and September fifteenth. (Chapter 108 1/2 paragraph 7-175.)

NOTE: All cities and villages having a population of over 5,000 come automatically under the Act (Chapter 108 1/2, paragraph 7-132) and each may nominate and vote for a member of the seven member board of trustees which manages the Fund for the entire State. (Chapter 108 1/2, paragraph 7-175.)

81.   In counties other than Cook County, the collector shall advertise delinquent special assessments, preparatory to sale after August fifteenth. (Chapter 24, paragraph 9-2-84.)

September

82.   The tax levy ordinance must be passed and a certified copy thereof filed with the county clerk on or before the second Tuesday in September. (Chapter 24, paragraph 8-3-1.)

83.   Votes to be cast for trustee of the Illinois Municipal Retirement Fund. (Chapter 108 1/2 paragraph 7-175.)

October

84.   For municipalities having a fiscal year which begins on May 1, the treasurer's report for the preceding year must be filed with the clerk by the end of October. (Chapter 24, paragraph 3-10-5.1.)

85.   The quarterly statement by inspectors of house of correction is due. (Chapter 24, paragraph 11-4-5.)

November

86.   All municipalities with 100 or more employees must prepare an equal employment opportunity report (Form EEO-4) documenting sex, race and salary data for all employees including part-time help. The report is to be submitted to the Equal Employment Opportunity Commission by November 30 each year.

December

87.   In Cook County, a certificate that there has been no change in the ownership of property or use thereof must be filed before January thirty-first to preserve the tax-exemption status of municipal property. (Chapter 120, paragraph 500.)

88.   Return of delinquent special assessments to be made five days prior to date for taking judgment. (Chapter 24, paragraph 9-2-85.)

89.   At the beginning of each calendar or fiscal year municipality must prepare a schedule of all regular meetings for the coming year and post notice thereof together with time and place of said meetings. Said schedule shall be given to all news media requesting it. Notice shall also be given of special, rescheduled or reconvened meetings. (Chapter 102, paragraphs 41, 42, 42.01, 42.02, 42.03, 42.04 and 43 and Chapter 24, paragraphs 3-11-13 and 4-5-12.)

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