65 ILCS 5/8-2-5
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-2-5)Sec. 8-2-5.         The items specified in Section 8-2-4 when used in the budget  document and appropriation ordinance of municipalities specified in Section  8-2-1 are defined as follows:(1) "Personal services": the reward or recompense made for personal  services rendered for the municipality by an individual as an officer or  employee of a municipality or an instrumentality thereof, or as an  independent contractor, including any amount required to be deducted from  the reward or recompense of any such person under the provisions of any  retirement or tax law, or both.(2) "Contractual service": the expenditures incident to the completion  of a project or the current conduct and operation of an office, department,  board, commission or agency, including, but not limited to, postage and  postal charges, surety bond premiums, title insurance, publications, office  conveniences and services, exclusive of "commodities" as herein defined,  and including also expenditures for rental of property or equipment, repair  or maintenance of property or equipment, utility services, professional or  technical services, and transportation charges exclusive of "travel" as  herein defined.(3) "Travel": any expenditure directly incident to official travel by  municipal officers and employees or by wards or charges of the municipality  involving reimbursement to travelers or direct payment to private agencies  providing transportation or related services.(4) "Commodities": expenditures in connection with current operation and  maintenance for the purchase of articles of a consumable nature which show  a material change or appreciable depreciation with first usage, repair  parts, and small tools having a unit value not in any instance exceeding  $10.(5) "Equipment": expenditures for the acquisition, replacement or  increase of visible tangible personal property of a non-consumable nature,  including livestock.(6) "Permanent improvements": expenditures for the acquisition,  enlargement or improvement of existing buildings and structures (other than  repair), the erection or construction of any structure or work which  constitutes a substantial addition to real estate, including the total cost  thereof in labor, material and supplies and any other costs and charges  necessary or incident to the completion of the building or structure but  not including "equipment" as herein defined.(7) "Land": expenditures for the acquisition of real estate (or rights  therein other than leasehold interests obtained through rental), and  consequential damage to real estate occasioned by public improvements,  whether obtained by purchase or by condemnation under the eminent domain  laws of the state, and for expenses necessarily incidental to such purchase  or condemnation.(8) "Contingencies": expenditures for purposes not covered in any other  item, which purposes could not reasonably have been foreseen and provided  for at the time of the enactment of the appropriation ordinance. The amount  of any such contingency item for any office, department, board, commission  or agency shall in no case exceed $100,000.    (Source: Laws 1961, p. 576.)