A) Office established. There is hereby established the office of the Village Comptroller.
(B) Appointment; qualifications.
(1) Unless some person is otherwise appointed and confirmed to serve in such capacity, the Village Treasurer shall serve ex officio as Village Comptroller.
(2) In such cases where the office of the Village Comptroller and Village Treasurer are to be filled by separate individuals, the Village Comptroller shall be appointed by the Village President with the advice and consent of the Village Board of Trustees.
(3) The Comptroller shall have knowledge or experience in budgeting and financial control procedures and practices.
(C) Compensation. The Comptroller shall receive such compensation for services as may be set from time to time by the Village Board of Trustees. Should the Comptroller also serve concurrently in the office of Village Treasurer, the Comptroller shall receive no additional compensation than that received for service as Village Treasurer.
(D) Bond. The Village Comptroller shall furnish a surety bond in the amount of $2,500 to be approved by the Village Board, said bond to be conditioned on the faithful performance of his duties. The premium of the bond shall be paid by the Village.
(E) Duties. The Comptroller shall have the following duties:
(1) Generally. All duties as set forth in Illinois statutes.
(2) Supervision and financial controls. In relation only to their duties as set forth herein, the Village Comptroller shall exercise a general supervision over all the officers and employees of the Village charged in any manner with the receipt, collection or disbursement of Village revenues and the collection and return of all such revenues into the treasury, and shall supervise and control such other officers and employees as the corporate authorities shall, from time to time, authorize.
(3) Annual budget.
(a) The Comptroller shall prepare the budget annually and submit it to the corporate authorities together with a message describing the important features and be responsible for its administration after adoption.
(b) The Village Comptroller shall, before the time of making the annual appropriations, to be made by the Board of Trustees, submit to the President and Board of Trustees, a report of estimates, as nearly as may be, of monies necessary to defray the expenses of the Village during the current fiscal year.
(4) Financial activities.
(a) The Comptroller shall prepare and submit to the corporate authorities, as of the end of the fiscal year, a complete report on the finances and financial activities of the Village for the preceding year.
(b) The Village Comptroller shall, in the report, class the different objects and classes of expenditures, giving as nearly as may be, the amount required for each. For the purpose of making such report, the Village Comptroller is authorized to require from all officers a statement of the condition and expenses of their respective offices and departments, with any proposed improvements and all probable expense thereof, all contracts made and unfinished, and the amount of any and all unexpended appropriations of the preceding year.
(5) Financial conditions and future needs. The Village Comptroller shall keep the corporate authorities advised of the financial condition and future needs of the Village, and make recommendations as he may deem desirable.
(6) Documents; books. The Village Comptroller shall have the charge, custody and control of all municipal documents, books, and papers of any kind, related to the financial activities of the Village, except those of which the custody and control have been given to another officer of the Village.
(7) Accounts. The Village Comptroller shall keep strict, accurate and detailed accounts in books to be provided for that purpose, of all the monies of the Village received and disbursed, having the same so classified and arranged under proper heading, that the proper debits and credits of each particular fund or account will clearly show from whom and for what account the same was received, or to whom and what account the same was paid. The Comptroller's books shall also show the several funds or appropriations of the Village, the unexpended balance of each, and the indebtedness of the Village, whether bonded or otherwise, and the general financial condition of the Village as far as it is ascertainable. The Village Comptroller shall countersign all vouchers and deliver the same when called, taking a receipt for the same.
(8) Bonds. The Village Comptroller shall keep in the Village Hall in books kept expressly for such 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. When any Village bonds are paid or canceled, the books shall show that fact. The Comptroller's annual report shall describe particularly the bonds sold during the year and the terms of sale with each and every item of expense thereof.
(9) Village funds; public money to be kept separate. The Village Comptroller shall keep all monies belonging to the Village that may be in the Comptroller's possession, separate and distinct from the Comptroller's own monies, and is hereby prohibited from using either directly or indirectly, the Village money or property in the Comptroller's custody or keeping for the Comptroller's own or that of any person's benefit or use whatsoever, and shall turn over to the Village all interest which shall accrue on monies in the Comptroller's hands.
(10) Other duties. In addition to the duties specifically enumerated in this section, the Village Comptroller shall perform any other duties which the Board of Trustees may prescribe by ordinance, resolution or otherwise.
(F) Special assessments.
(1) Warrants. The Village Comptroller shall prepare, collect and execute all special assessments and other warrants which by law, this Code or other ordinances of the Village may be executed by a Village Comptroller.
(2) Delinquent. The Village Comptroller shall annually, within the time required by law, make a written report or list of all delinquent special assessments on all lands, town lots and real property in the Village on which the Comptroller has been unable to collect the special assessments, with the amount of each, so remaining unpaid, together with the Comptroller's warrant, or description of the nature of the warrant, by which the Comptroller is authorized to collect said special assessment, to the County Collector.
(Ord. 2017-10, passed 6-6-2017)