55 ILCS 5/3-13002
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 3 - Officers And Employees

 (from Ch. 34, par. 3-13002)Sec. 3-13002.     Books of account; violations.     In counties of the  third class, there shall be formulated, installed and regulated in offices  of every county officer, (hereinafter referred to as "county  officers") by and under the direction of the county board of the counties  of the third class, a uniform system of books of account, forms, reports  and records, which system of books of account, forms, reports and  records, and no other, shall be used by such county officers of the  counties of the third class herein named, in compiling the reports  hereinafter provided for to be made by them and in keeping a true and  accurate account of fees received, and all other transactions  of the business of their respective offices.The system of books of accounts, forms, reports and records may be  altered, changed or amended from time to time by the county boards of  the counties of the third class, or under their authority, and, when  so altered, changed or amended shall be used by the county officers of  counties of the third class in lieu of the books of account, forms, reports  and records then in use.The county boards in counties of the third class are hereby authorized  and empowered to audit the said books of account, forms, reports and  records, containing the record of the fees received, and  all other transactions of the county officers at any time and for the  purpose of so doing, the county board in counties of the third class,  or anyone by such boards authorized to do so, are hereby vested with power  and authority to enter the said offices of such county officers of the  counties of the third class at all times, and have free and unrestricted  access to all of the books, papers, forms, records and reports, used by  the county officers named herein, in recording the receipt of fees  received by them, and of all other business of their  respective offices for the purpose of so auditing, checking, compiling or  copying the reports, provided hereinafter to be made to the county boards  of counties of the third class.The county officers in the counties of the third class  shall, on the first day of June and  December of each and every year, make and transmit a report in  writing under oath to the county board of counties of the third class  upon such forms as may be prescribed by the board for that purpose, and,  if the board in such counties does not prescribe a form for such report,  then, the county officers named herein shall make a report under oath in  the same manner as is provided for in counties of the first and second class.The report so provided to be made and transmitted to the county board of  counties of the third class, by the provisions of this Division, shall  forthwith be audited by the county board or under its  authority, and, if found correct, the same shall be forthwith approved and  also attested by some one authorized by it so to do, and if, after the same  is audited, same is found correct, the county officer so  making the report shall be notified in writing, by the  county board, in  such counties that the same has been audited and found  correct and so attested; and if, after auditing, the county board is  unable to approve the same, the county officer so making the same  shall be forthwith notified in writing that the report, giving the  date thereof, by him or her filed, is incorrect, and the notification shall  state wherein the same is incorrect, and that the county board is  unable to approve the same.The county officers named herein, in making their report, as provided  for herein, shall in no case include in the report any item previously  reported, but shall make a separate report of all fees and emoluments which  have previously been returned not received and which have been paid  during the half year previous to making any such report, designating them  as in other cases and indicating in what half year the same were  earned. Nothing in this provision shall be construed as depriving  the county boards of counties of the third class of the authority to  prescribe forms to the county officers in counties of the third class,  to be used by them in reporting such fees.The county boards in counties of all classes shall have full authority  in their respective meetings, to inspect, examine and audit the records,  feebooks, books, papers, forms, memoranda and reports of any county officer  in which fees are charged or recorded and in which is kept any minutes or  records of the business of their respective offices for the purpose of  checking, auditing and correcting the accounts rendered by the county officers.All fees, perquisites and emoluments received by said county officers in  counties of the first and second classes shall be paid into the county  treasury, and every county officer in counties of the third class, shall  pay into the county treasury at the end of each current  month all fees received by him or her during the said month which, under the  constitution of this State, he is required to pay into the county treasury.Provided that in counties of the first and second classes all excess  fees of the county officers paid into the county treasury as above provided  shall be placed in a separate fund to be known as "county officers fund"  and used for the purpose of paying any of the necessary expenses of the  several county officers, including stationery, printing and office supplies  when bills for the payment thereof have been properly allowed by the county  board, and after the thirtieth day of November of each year any unexpended  moneys which were paid into such fund during the preceding year shall be  accredited to the general fund of the county.The county treasurer in all counties, shall keep a book for the purpose  of entering all fees received by him or her, in which shall be entered and set  forth particularly the amount of fees received, from whom and when  received, which book shall be subject to the inspection of the county boards.Any officer who fails or refuses to permit county boards or any one  authorized by such boards, to have free and unrestricted access to books,  papers, records and memoranda, as provided for herein, or fails or refuses  to make the payments to the county treasurer, as herein provided, or fails  or refuses to produce books for inspection or fails or refuses to make the  semi-annual report, as herein provided, shall be guilty of a petty offense.  And any officer named herein, who fails to enter fees in a book, as  required by this Division, or to use the books, forms,  reports and records, as provided herein to be used by them in counties of  the third class, or who makes  a false entry of the same, or who falsifies  a semi-annual report, shall be deemed guilty of a petty offense of  malfeasance in office, for each offense, 1/2 of such fine to be paid to the  complainant and 1/2 to the county treasurer.All acts or portions of acts in conflict with this are hereby repealed.    (Source: P.A. 86-962.)