§ 31.15 COUNTY AUDITOR, COUNTY CLERK AND TREASURER.
   (A)   The County Auditor and County Treasurer shall present financial reports at each Board meeting up to the first day of the month in which the meeting is held showing receipts, disbursements, investments and balances in each of the county budgets and funds.
   (B)   The County Auditor shall assist and advise the Board in all matters of finance and contracts, and specifically assist and advise the County Board Chairperson Pro Tem and Government and Finance Operations Committee in the preparation of the annual county budget.
   (C)   The County Auditor shall audit all financial reports and statements of officeholders and department heads when due, whether made pursuant to state statute or by direction of the County Board Chairperson Pro Tem and Board.
   (D)   The County Clerk, as Clerk of the Board, shall keep the county calendar of meetings, post agendas and notify Board members of committee meetings.
   (E)   The County Clerk shall provide a copy of the proceedings of all regular and special meetings of the Board to each Board member at least five working days before the next regular meeting of the Board.
   (F)   The County Clerk shall mail the agenda for each regular and special Board meeting, or provide e-mail notification of the agenda’s availability on the county’s website, not less than three working days prior to the scheduled regular or special Board meeting.
   (G)   The County Treasurer is authorized to delay the required payment of real estate taxes to provide for installments as follows: 50% of each installment of taxes shall not become delinquent until 60 days after each installment would otherwise become delinquent under §§ 21-15, 21-20, 21-25 or 21-30 of the Illinois Property Tax Code, 35 ILCS 200/21-40 et seq.
(Ord. 2005-01, passed 3-16-2005; Ord. 2009-04, passed 4-29-2009; Ord. 2022-03, passed 7-20-2022)