The following Park District Calendar is based on a fiscal year which begins on June 1 and ends on May 31. For those park districts that have adopted another date for the commencement of the fiscal year (Ill. Rev. Stat., Chap. 105, Par. 4-4), this calendar must be adjusted for those duties that must be performed at times related to the fiscal year. The calendar is also established around regular park board meetings held on the third Thursday of every month.

June 1 (beginning of new fiscal year) is the date to post the dates, times and place of park district regular meetings for the fiscal year — mail copies to news media (or this can be done at beginning of calendar year). (Chap. 102, Par 42.02, et seq.).

June 1 is the date to start the annual audit. Every governmental unit is required to make an annual audit to cover the immediately preceding fiscal year. The audit must "be completed and the audit report filed with the Comptroller within six months after the close of the fiscal year.

. . . "Also, file a copy of the completed report with the county clerk (Chap. 85, Pars. 702 and 703).

NOTE: Any governmental unit appropriating less than $200,000 is required to file a financial report with the Comptroller in lieu of an audit.

Any governmental unit appropriating $200,000 or more shall, in addition to complying with the audit requirements, file a financial report on forms required by the Comptroller (Chap. 85, Par. 703).

June 5 is the suggested date to publish notice of public hearing on the budget and appropriation ordinance (at least seven days prior to hearing). (Chap. 105, Par. 4-4).

June 15 (regular June board meeting) is the suggested date to hold the public hearing on the budget and appropriation ordinance, and, following the hearing, enact that ordinance at the board meeting following the hearing (Chap. 105, Par. 4-4).

NOTE 1: The budget and appropriation ordinance must be made available in tentative form for public inspection at least 30 days prior to final action thereon.

NOTE 2: All taxing districts are now required to file a certified copy of their budget and appropriation ordinances with the county clerk within 30 days of adoption, as well as an estimate, certified by the district's chief fiscal officer, of revenues, by source, anticipated to be received by the taxing district in the following fiscal year. Failure of a district to file the required document will authorize the county clerk to refuse to extend the tax levy imposed by the governing authority until such documents are filed (Chap. 120, Par. 643 - Public Act 83-881).

June 22 is the first day notice of intention to file a petition to create a political subdivision whose officers are to be elected rather than appointed, may be published in a newspaper within the proposed political subdivision, or if none, in a newspaper of general circulation within the proposed territory (Chap. 46, Par. 28-2).

NOTE: If initial officers are to be elected at the election for creation of a new unit of government, candidates for such offices shall file nomination petitions 78 to 71 days before such election (Chap. 46, Par. 10-6).

June 30 is the last day to: (a) determine prevailing rate of wages, (b) post rate schedule for inspection, and (c) file certified copy of determination with Secretary of State (Chap. 48, Par. 39s-9).

NOTE: Pursuant to Par. 39s-4 of Chap. 48, a park district may request the Department of Labor to ascertain the prevailing rate of wages.

July 15 is the last day for filing a copy of the district's budget and ap-

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propriation ordinance with the county clerk, as well as a certified estimate of revenue by source anticipated to be received in the following fiscal year (assuming a passage adoption date of June 15).

July 20 (regular July board meeting).

July 21 — Attend the Legislative Golf Outing (Bensenville Park District, White Pines Golf Course).

July 21 is the last day to file a petition to create a political subdivision with the appropriate circuit court clerk (Chap. 46, Par. 28-2).

NOTE 1: Objections may be filed on or before the date of the hearing with the appropriate circuit court clerk.

NOTE 2: The circuit court clerk shall publish the hearing date for a public policy election filed in his/her office not later than 14 days after the petition is actually filed, but at least 5 days before actual hearing (final order within 7 days of hearing). (Chap. 46, Sec. 28-4).

NOTE 3: If initial officers are to be elected at the election for creation of a new unit of government, candidates for such offices shall file nomination papers 78 to 71 days before such election.

July 22 is the last day notice of intention to file a petition to create a political subdivision, whose officers are to be elected rather than appointed, may be published in a newspaper within the proposed political subdivision, or if none, in a newspaper of general circulation within the proposed territory (Chap. 46, Sec. 28-2).

July 30 is the last date to publish determination of prevailing rate of wages (if determination was made by the district and not the Department of Labor), and mail copies of rates to requesting parties. (Publication must be within 30 days of date of filing with Secretary of State — see item 24, supra.) (Chap. 48, Par. 39s-9).

August 1 — Nominations to the Illinois Municipal Retirement Fund Board are accepted between August 1 and September 15 (Chap. 108 1/2, Par. 7-175).

August 3 is the suggested date to publish notice of hearing (Truth in Taxation Act) if the district's proposed levy is greater than 105 percent of last year's extension or estimated extension — must publish not less than seven, nor more than 14, days prior to hearing. June 6 publication date assumes a hearing date of August 10 to August 17, 1989 — be sure to check special publication requirements found in the statute (Chap. 120, Par. 841 et seq. - Also Public Act 82-760).

NOTE: Notice of public hearing must now include the commonly known name of the taxing district. Further, any notice which includes information substantially in excess of that specified and required by the Act shall be considered an invalid notice (Public Act 83-881).

August 12 — Attend Local Officials Day at the Illinois State Fair - Springfield.

August 17 (regular August board meeting) is the suggested date to hold hearing pursuant to Truth in Taxation Act (Chap. 120, Par. 641 et seq.).

August 17 is the suggested date to enact tax levy ordinance at regular meeting following The Truth in Taxation Act hearing (Chap. 105, Par, 5-1).

August 17 is the suggested date for the board to estimate the funds to be raised by the tax levy ordinance, and to determine whether the funds to be raised exceed, by more than 105 percent, the amount extended or estimated to be extended upon the levy of the preceding year. (This determination must be made at least 20 days prior to enactment of the levy ordinance.) (Chap. 120, Pars. 864 and 866).

NOTE 1: The Truth in Taxation public hearing can be held at the same time as the budget and appropriation hearing (Chap. 120, Par. 866).

NOTE 2: It is recommended that the park district attorney review all determinations and proceedings relating to this reference, which is The Truth in Taxation Act (Chap. 120, Par. 861 et seq.).

August 17 is the suggested date to complete and record all annexations to the district (prior to filing levy ordinance with county clerk).

August 21 is the last day for filing petitions for referenda for the submission of questions of public policy (local). (Except: proposition to create a political subdivision.) (Chap. 46, Secs. 28-2, 28-6, 28-7).

August 22 is the first day for filing of petitions for park commissioners (new district).

August 28 is the last day to file objections to petitions for referenda for the submission of questions of public policy (local). (Except: proposition to create a political subdivision.) (Chap. 46, Secs. 10-8, 28-4).

September 1 (if levy ordinance was enacted on August 17, 1988) is the last day to publish notice if levy amounts as enacted exceed prior published figures, or if levy exceeds 105 percent of last year's extension and there was not prior publication. (Notice must be given within 15 days of the date the levy ordinance was enacted.) (Chap. 120, Sec. 867).

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September 3 is the last day for local governing boards to adopt a resolution or ordinance to place a question of public policy (referenda) on the ballot (Chap. 46, Sec. 28-2).

September 5 is the suggested date to confirm that a certified copy of the levy ordinance was properly filed with the county clerk. Chapter 105, Par. 5-1, requires that a certified copy of the levy ordinance be filed with the county clerk not later than the third Tuesday in September each year.

September 7 is the last day for the circuit court clerk and the local election official to certify any question of public policy to the election authority having jurisdiction over the political subdivision (Chap. 46, Sec. 28-5).

September 9 attend the 23rd Annual Commissioners Workshop at the Oakbrook Marriott.

September 16 attend the 23rd Annual Commissioners Workshop at the Holiday Inn East in Springfield.

September 19 is the last day to (a) file certified copy of tax levy ordinance with county clerk (Chap. 105, Par. 5-1), and (b) file board president's Certificate of Compliance with county clerk (Chap. 120, Par. 868).

NOTE: Legislation pending Governor's approval (H.B. 1148) would change last day for filing the tax levy to the third Tuesday in December.

September 21 (regular September board meeting).

September 30 is the last day to file State and local Government Information (EEO-4) EEOC form 164 with Equal Employment Opportunity Commission (report documents sex, race and salary data for employees).

October 2 is the suggested date to review documents to determine which records can be destroyed — permission of Local Records Commission required (Chap. 116, Par 43.101 et seq.).

October 13 attend the IAPD Legal Symposium held in Chicago.

October 16 is the first day for local election officials to conduct in-person absentee voting (Chap. 46, Sec. 19-2.1).

October 19 (regular October board meeting). Review nonreferendum bonding needs preparatory to selling bonds before close of calendar year (Chap. 105, Par. 6-4).

October 20-24 — Attend the NRPA Congress (San Antonio).

October 28 is the last day for the election authority to publish a notice of any question of public policy to be voted upon within its jurisdiction (Chap. 46, Sec. 12-5).

November 3 attend the IAPD Legal Symposium held at McDonald's Corporate Lodge in Oak Brook.

November 6 is the last day for any registered voter, presently within the confines of the United States, who expects to be absent from his county of residence on election day, to make application in person to the election authority or approved local election official for an official ballot. (Chap. 46, Sec. 19-2).

November 7 is the date of the General Election (referenda only).

November 16 (regular November board meeting). Suggested date to enact bond ordinance for nonreferendum bonds to be issued prior to the end of calendar year (Chap. 105, Par. 6-4).

November 30 is the last date to file annual audit report with the comptroller of the State of Illinois and county clerk (within six months of close of fiscal year.) (Chap. 85, Pars. 702, 706).

November 30 is the last date to publish annual statement of receipts and disbursements, and file a copy with the county clerk — for districts on a June 1-May 31 fiscal year. (Must be accomplished within six months of close of fiscal year.) (Chap. 102, Par. 5).

December 1 is the suggested date to verify that, for real estate acquired in 1989, appropriate petitions have been filed to exempt from real estate taxes (Chap. 120, Par. 500).

December 14 is the suggested date to prepare and file with the Supervisor of Assessments the Annual Certification Status of Exempt Property for 1989. (Last day for filing is January 31, 1990.) (Chap. 120, Par. 500).

December 21 (regular December board meeting). Suggested date for board to approve schedule of regular meetings for 1990; post and mail to news media (or this can be done at beginning of fiscal year). (Chap. 102, Par. 42.02).

December 29 is the last day for filing of petitions for the submission of public questions to referenda. (Except: proposition to create a political subdivision).

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December 30 is the last day to file bond ordinance with county clerk in order to receive extensions of taxes for bond repayment in 1990.

At the beginning of the calendar (or fiscal) year:

Post the date, time and place of park district regular meetings for the year. Mail copies to the news media (Chap. 102, Par. 42.02 et seq.). [All chapter references are to the Illinois Revised Statutes.]

Review with the park district treasurer the requirement that all funds of the district not immediately needed for disbursement must be invested within two working days at prevailing rates or better (Chap. 102, Par. 34).

January 18 (the first regular board meeting of the park board). Review the requirement that every person, other than the treasurer, receiving money for the district must keep a triplicate record of the money, and deliver the money to the treasurer not later than the middle of the month following the month of receipt (Chap. 102, Par. 20).

January 18-21 attend the IAPD/ IPRA Parks and Recreation Conference in Peoria.

Economic Disclosure Statements - Certified List — The Governmental Ethics Act requires the secretary of the park district to certify to the Secretary of State a list of the names and residence addresses 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, and a copy should be filed with the county clerk. This requirement is found in Chap. 127, Par. 604A-106, which provides in pertinent part as follows:

"Not less than 60 days before the due date for filing such statements, annually, (1) ... (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 or residence, and shall file a copy of such list with the appropriate county clerk."

Persons required to file Economic Disclosure Statements are:

... Persons who are elected to an office in a unit of local government, and

... Persons who are employed by any unit of local government, and are compensated for services as employees, and not as independent contractors at the rate of $35,000 per year or more, and other persons so employed who are compensated at a rate of less than $35,000 per year for such employment, if they receive fees for professional services rendered for the State or any unit of local government or school district in such an amount that their total income for public employment, including such fees, is $35,000 per year or more.

February 15 (regular February board meeting).

February 14 is the first day for the election authority to publish a notice of any question of public policy to be voted upon within its jurisdiction (Chap. 46, Sec. 12-5).

A good month to check zoning changes and annexations by cities or villages within the district boundaries. (Cities and villages must publish a new zoning map by March 31 of each year, if there have been any changes in the boundaries of zoning districts, and furnish a copy of the map upon request.) (Chap. 24, Par. 11-13-19).

March 15 (regular March board meeting).

March 20 is the General Primary Election.

April 18 Attend the Annual Legislative Conference and Reception (Ramada Renaissance, Springfield).

April 19 (regular April board meeting).

May 1 is the last date for filing Statements of Economic Interest for persons who have not previously filed during the calendar year. (Applies to elected officials and salaried employees compensated at $35,000 or more.) (Public Act 83-1330).

May 1 is the date to send notice to Illinois Department of Labor requesting determination of current prevailing rate of wages for district's area (Chap. 48, Par. 39s-4).

May 17 (regular May board meeting).

May 31 (the last day of the fiscal year of the park district) is the time for the treasurer to initiate preparation of the annual statement of receipts and disbursements, which must be filed in the office of the county clerk and published within six months after the expiration of the fiscal year (Chap. 102, Pars. 5 and 6). Review provisions of Public Act 84-640.