(A) Creation; appointment.
(1) There is hereby created the Office of Village Comptroller.
(2) The officer shall be appointed by the Mayor, with the advice and consent of the Board of Trustees, annually, at the first regular meeting in May of each year, or as soon thereafter as convenient, and shall hold his or her office for the time as he or she may be appointed, and not beyond the fiscal year of the village or until his or her successor has been chosen and has qualified.
(`92 Code, § 1-2-88)
(B) Bond. The Village Comptroller, before entering upon the duties of the office, shall execute a bond to the village in the penal sum of $40,000 with good and sufficient surety to be approved by the Board of Trustees conditioned for the faithful performance of the duties of the Office of Village Comptroller and the payment of all money received by him or her to the Village Treasurer, according to law and the ordinances of the village. The Board of Trustees shall have the power, at any time, to require additional bond and additional sureties.
(`92 Code, § 1-2-89)
(C) Collections.
(1) It shall be the duty of the Village Comptroller to execute all warrants for the collection of special taxes and special assessments which are authorized by law or the ordinances of the village and he or she is authorized by law or the ordinances of the village and the warrant. The Village Comptroller shall also have the power and it shall be his or her duty to collect all special taxes and the assessments which are or may be levied or assessed against any person or property under and by authority of any ordinance of the village. He or she shall have the power and authority and it shall be his or her duty to collect all license fees due or to become due to the village under and by virtue of its ordinances or the statutes of the state, and it shall also be his or her duty to discharge all other duties usually appertaining to the Office of Village Comptroller or assigned to him or her by the Village Mayor and Board of Trustees.
(2) The Village Comptroller is authorized and it shall be his or her duty to receive all special taxes that may be assessed for any local improvement either for special benefits or otherwise and to execute proper receipts to the person or corporation paying the same.
(`92 Code, § 1-2-90)
(D) Disposition of funds. The Comptroller shall pay over to the Treasurer all money collected by him or her from any source whatever, weekly, taking the Treasurer’s receipt therefor, in duplicate and filing one of the receipts immediately with the Village Clerk. At that time, or on demand, the Village Clerk shall give the Village Comptroller a copy of any receipt so filed.
(`92 Code, § 1-2-91)
(E) Report to Council. The Comptroller shall make a written report to the Board of Trustees at its first regular meeting in each month, showing the amount of money collected, by whom paid and on what account, which report shall be filed with the Village Clerk. Between the first and tenth day of May of each year, the Village Comptroller shall file with the Village Clerk a statement of all the money collected by him or her during the year, the particular warrant, special assessment or account on which collected, the balance of money uncollected on all warrants in his or her possession and the balance remaining uncollected at the time of the return on all warrants which he or she returned to the Village Clerk during the preceding fiscal year. The Village Clerk shall publish the statement immediately by posting the statement in a public place in his or her office.
(`92 Code, § 1-2-92)
(F) Records. The Village Comptroller shall keep a proper and substantial record book in which he or she shall faithfully enter a full, detailed and accurate account of all collections by him or her made, and of all payments and the date thereof to the Village Treasurer. He or she shall also preserve all warrants, vouchers, papers, assessment rolls and matters of like nature coming into his or her hands as the officer and shall keep the same on file in his or her office, except so far as he or she may be required by law or by the ordinances to return and deliver the papers to some other person or officer. He or she shall also keep a correct record of all the business transactions transacted by him or her on behalf of the village as such Village Comptroller. All books, records, warrants, vouchers or other papers in the hands of the officer or appertaining to the office as may be examined at any time by the Village Mayor, Village Clerk or any member or committee of the Village Board.
(`92 Code, § 1-2-93)
(G) Use of funds. The Village Comptroller is prohibited from keeping the village’s money in his or her possession, or in the possession of any person for his or her use, beyond the time prescribed for its payment to the Village Treasurer. Any violation of this provision shall subject him or her to immediate removal from office.
(`92 Code, § 1-2-94)
(H) Certain duties of Clerk. All of the provisions of ILCS Chapter 65, Act 5, as amended, relating to the powers and duties of a Village Clerk in connection with the finances, the Village Treasurer, the Village Collector and the receipt and disbursements of the village’s money shall be exercised and performed by the Village Comptroller. For that purpose, wherever the word CLERK is used in the Act, it means COMPTROLLER and wherever the words CLERK’S OFFICE are used, they mean COMPTROLLER’S OFFICE.
(`92 Code, § 1-2-95)
(I) Outstanding bonds. The Clerk shall keep, in his or her office, in a book or books kept expressly for that purpose, a correct list of all the outstanding bonds of the village, showing the number and amount of each, for and to whom the bonds are issued and when the village bonds are issued, purchased, paid or canceled, the book or books shall show that fact. In his or her annual report, the Clerk shall describe particularly the bonds sold during the year and the terms of sale with each and every item of expense thereof.
(`92 Code, § 1-2-96)
(J) General duties. The Village Comptroller shall exercise a general supervision over all the officers of the municipality charged in any manner with the receipt, collection or disbursement of the municipal revenue, or with the collection and return of the municipal revenue into the treasury. He or she shall have custody and control of all municipal documents, books and papers which the corporate authorities of the village may designate.
(`92 Code, § 1-2-97)
(K) Payments. The Clerk shall prepare daily an itemized list of all moneys received and shall deliver a copy of the same to the Village Treasurer and shall also pay over to the Treasurer all moneys received by him or her and take a receipt therefor.
(`92 Code, § 1-2-98)
(L) Annual budget.
(1) On or before May 15 of each year and before the annual appropriation ordinance is prepared by the corporate authorities of the village, the Village Comptroller shall submit to the Board of Trustees a report of his or her estimate, as nearly as may be, of the money necessary to defray the expenses of the village during the current fiscal year. For the purposes of making this report, he or she is authorized to require all offices or departments, with all unperformed contracts, and the amount of all unexpended appropriations of the preceding year.
(2) In this report, he or she shall:
(a) Classify the different objects and purposes of expenditures, giving, as nearly as may be, the amount required for each;
(b) Show the aggregate income of the preceding fiscal year, from all sources;
(c) Show the amount of liabilities upon which interest is to be paid;
(d) Show the bonds and debts payable during the year, when due and when payable; and
(e) Give such other information to the Village Board of Trustees as he or she deems necessary, so that the corporate authorities may fully understand the demands upon the village for the current fiscal year.
(`92 Code, § 1-2-99)
(M) Removal. The Village Comptroller may be removed from office at any time for failure to execute the duties of his or her office faithfully and accurately and for any violation of the provisions of this section or of any ordinances of the village or the statutes of the state appertaining to the office.
(`92 Code, § 1-2-100)
(N) Compensation. The Village Comptroller shall receive the salary fixed by the Village Board in the annual appropriation ordinance, or by other resolution or ordinance, which salary shall neither be increased nor diminished during the fiscal year provided for in the appropriation ordinance.
(`92 Code, § 1-2-101) (Ord. 79-6, passed 4-30-79)
Statutory reference:
Village Comptroller, see ILCS Chapter 65, Act 5, § 3.1-35-110