The Macoupin County Clerk’s office is home to numerous public filings that must be made by various local governments. As an effort to create a list that is helpful for both the local government clerks and the citizens of those local governments, we’ve compiled this partial list of required filings local governments must make to the County Clerk’s office.
If you are interested in seeing a copy of any of these filings, you may come to the Election and Public Filings Office and request to see a copy or visit the Illinois State Comptroller’s website that has select filings available at www.warehouse.illinoiscomptroller.com
Required Property Tax Filings:
Tax Levy Filing (35 I LCS 200/18-15)
Taxing Districts must certify to the County Clerk the amount they have levied by the last Tuesday in December.
Truth In Taxation (35ILCS 200/18-90 )
A certificate of compliance with the Truth In Taxation requirements should be filed with the County Clerk by the last Tuesday in December.
Required Budget and Appropriation Filings:
Budget/Appropriation & Revenue Estimate (AllTaxingDistricts)(35ILCS 200/18-50 )
- Taxing Districts must file with the County Clerk a certified copy of their Budget/Appropriation Ordinance within 30 days of its adoption.
- Taxing Districts' chief fiscal officer must certify an estimate of anticipated revenues with the County Clerk within 30 days of the adoption of the budget/appropriation.
Required Audit and Financial Report Filings:
Audit Requirements (Most Taxing Districts - except Cities I Villages, Townshipsand SchoolDistricts)(50ILCS 310/6)
Most districts must have an audit performed by a Certified Public Accountant (CPA) if they appropriate $200,000 or more during their fiscal year. Audit reports must be filed with the County Clerk within 6 months from the end of the District's fiscal year.
AuditRequirements for Township (60ILCS 1/80-20)
For townships appropriating $200 ,000 or more (not counting Road District money) - an audit must be performed each year by a Certified Public Accountant (CPA) and filed with the County Clerk within 6 months from the end of the township's fiscal year.
For townships appropriating less than $200,000 (not counting Road District money),
- A three member audit committee (proficient in accounting principles) will normally prepare the report. The committee is not applicable when an audit report is prepared by a Certified Public Accountant.
- However, a CPA audit report is required at the end of the term of Supervisor, or whenever a vacancy has occurred.
- Reports must be filed with the County Clerk within 6 months from the end of the township's fiscal year.
AuditRequirementsfor Cities and Villages (65ILCS 5/8-8-3)
Annual audits must be performed by a Certified Public Accountant (CPA) for cities and villages with a population of 800 or more, having bonded debt, or owning a utility . Cities and villages are not required to file the audit with the County Clerk.
AuditRequirementsfor Schools (105ILCS 5/3-7)
Schools must file a copy of the audit with the Regional Superintendent of Schools by October 15. A copy of the audit is not filed with the County Clerk.
Annual Financial Report (AFR) /Fiscal Accountability Report Card (except Cities and Villages)(50ILCS 310 and 35 ILCS 200/30-30)
District files the Comptroller's Annual Financial Report (AFR) with the County Clerk within 6 months from the end of the fiscal year. The Annual Financial Report meets the requirements of the Fiscal Accountability Report Card.
Annual Financial Report (AFR) /Fiscal Accountability Report Card (Cities and Villages only)(65 ILCS 5/8-8-3)
Cities and Villages are not required to file the Comptroller's Annual Financial Report (AFR) with the County Clerk.
Required Annual Treasurer's Report Filings
Annual Treasurer's Report (Most Taxing Districts - Except Cities,Villages and Schools) (30 ILCS 15/1 through 15/6)
The report is sometimes known as the Public Funds Statement. In counties of less than 500,000 inhabitants;
1) District Treasurer files copy with the County Clerk within 6 months from the end of the fiscal year. See 30 ILCS 15/1.
2) District files copy of published statement and certificate of publication with the County Treasurer . See 30 ILCS 15/1
3) The publisher of the newspaper is required to file certificate of publication and printed copy of report with County Clerk within 10 days of publication. See 30 ILCS 15/3.
Annual Treasurer's Report (Citiesand Villages) (65ILCS 5/3 .1-35-70)
Cities and Villages must prepare and publish the report within 6 months from the end of their fiscal year. The treasurer files the report only with the County Treasurer or Collector - not with the County Clerk.
Annual Treasurer's Report (Schools Only) (105 I LCS 5/10-17)
Schools must prepare and publish a treasurer's report by December 1 and file it with the Regional Superintendent by December 15 - not with the County Clerk.
Required Ethics Filings:
Statement of Economic Interest (65 ILCS 5/11-76.1-2)
A list of all people required to file a statement of economic interest must be filed with the County Clerk by February 1st of each year. The Clerk’s office will then prepare Statements for all individuals listed and those Statements must be filed with the County Clerk’s office by May 15th of each year.
Candidates for any office that may be elected must file a statement of economic interest with the County Clerk’s office by the end of the filing period each election and also submit the receipt of filing to the local unit of government by the end of the filing period.
Required Election Filings:
Certificate of Ballot - Candidates
Before each Consolidated Election, any district whose officials are elected must submit a certificate of ballot showing which candidates are seeking office in the next election. The Election office will reach out to all districts before the filing period to help walk them through the process for their district and deadlines the district will need to follow. Contact the Election office with questions.
Certificate of Ballot – Public Question
In order for a public question to be put on the ballot, the district must pass an ordinance authorizing the question to be placed on the ballot, the exact wording of the question as it should appear on the ballot, and which election it is to be voted on. The district must attach that ordinance to a certificate of ballot – public question and submit to the County Clerk’s office no later than 79 days before the election.
Oaths of Office/Notice of Vacancy
If any Elected Official leaves their office before the end of their term, the local government needs to notify the County Clerk’s office that the official is no longer serving and also send along the oath of office made by the person appointed to fill the unexpired term. This should be done as soon as possible after the vacancy and appointment happens.
Various Other Filings:
Abatement of Bond Levy
If a district has a bond that they wish to not collect the tax levy on any given year from, they must submit an abatement of the levy amount for that year.
Abatement of Taxes for Enterprise Zones (35ILCS200/18-170)
The abatement order must be filed with the County Clerk and the Board of Review by July 1 of the
assessment year to be first affected by the order.
Abatement of Taxes for Industrial I Commercial Property (35 ILCS 200/18-165)
Document ordering abatement must be filed after determination of assessed valuation of the property.
Lease I Purchase Agreement (Cities and Villages Only) (65 ILCS 5/11-76.1-2)
A certified copy of the lease or agreement and the tax levy must be filed with the County Clerk . These documents are the authority to extend taxes.
Special Service Area Ordinance (Applicable only to governments which have Special Service Areaauthority) (35ILCS 200/27-40 and 27-75)
A certified copy of the ordinance creating the Special Service Area and a map must be filed with the County Clerk.