2023 Illinois Compiled Statutes › Chapter 15 - EXECUTIVE OFFICERS › 15 ILCS 405/ - State Comptroller Act.

(15 ILCS 405/1) (from Ch. 15, par. 201)
Sec. 1. 
		Short
title. 
		This Act shall be known and may be cited as the "State Comptroller Act".
(Source: P.A. 77-2807.)
(15 ILCS 405/2) (from Ch. 15, par. 202)
Sec. 2. 
		
		Chief fiscal
officer.
The comptroller shall serve as the chief fiscal control officer of the
State of Illinois, shall maintain the State's central fiscal accounts,
shall order all payments into and out of the funds held by the State
Treasurer and, in addition to the powers and duties otherwise provided by
law, shall have the powers and duties provided in this Act.
(Source: P.A. 77-2807.)
(15 ILCS 405/3) (from Ch. 15, par. 203)
Sec. 3. 
		Oath and Bond. 
		Before entering upon the duties of his or her office, the Comptroller
shall
take and subscribe to the oath or affirmation prescribed by Article XIII,
Section 3 of the constitution and shall give bond payable
to the People of the State of Illinois in the sum of $1,000,000 by inclusion
in the blanket bond or bonds or self insurance program provided for in Sections
14.1 and
14.2 of the Official Bond Act.  The bond shall be conditioned (i)
on the faithful discharge of the Comptroller's duties, (ii) on
the delivery of all
papers, books, records, and other property appertaining to his or her
office,
whole, safe, and undefaced, to the successor in office, and
(iii) on the Comptroller giving
such additional bonds as may be legally
required.
The oath or affirmation required by this Section shall be
filed in the office of the Secretary of State.
(Source: P.A. 90-372, eff. 7-1-98.)
(15 ILCS 405/4) (from Ch. 15, par. 204)
Sec. 4. 
		Failure to take oath or give bond. 
		If any person elected to the
office of comptroller, or appointed to fill a vacancy in that office, fails
to give bond or to take the oath or affirmation required under Section 3
on or before the date fixed for commencement of his term, the office becomes
vacant. If the comptroller, when required to give additional bond under
Section 3, fails to do so within 20 days after notice of such requirement,
the Governor may declare that
office vacant and appoint a successor in the manner provided by law.
(Source: P.A. 80-1100.)
(15 ILCS 405/5) (from Ch. 15, par. 205)
Sec. 5. 
		
		Suit on
Bond.
Whenever the condition of any bond of the comptroller is broken, the
Governor shall order suit to be instituted on the bond. Suit on the bond
may be instituted and prosecuted to final judgment against the comptroller
or his sureties, or one or more of them, jointly or severally, without
first establishing the liability of the comptroller by obtaining judgment
against him alone.
(Source: P.A. 77-2807.)
(15 ILCS 405/6) (from Ch. 15, par. 206)
Sec. 6. 
		
		Official
seal.
The comptroller shall keep an official seal, which shall be used to
authenticate all writings, papers, documents and accounts required by law
to be certified from his office. Copies of all records, writings, papers
and documents legally in his keeping, when certified by the comptroller and
authenticated by his official seal, shall be received in evidence in the
same manner and with like effect as the originals. All books of account
with collectors and other officers and persons with whom the comptroller is
under the duty to keep accounts, and certified copies thereof and
statements therefrom, authenticated by the comptroller under his official
seal, shall be prima facie evidence that these accounts and statements and
the amounts thereon shown as due to the State are correct.
(Source: P.A. 77-2807.)
(15 ILCS 405/6.01) (from Ch. 15, par. 206.01)
Sec. 6.01. 
		
		Specification and establishment of accounting standards and
principles.  The Comptroller shall specify and establish the financial
accounting and reporting standards and principles to be used by all State
government and State agencies.  The standards and principles shall be
effective upon filing by the Comptroller with the Auditor General.  The
Comptroller shall maintain and publish the standards and principles as a
public document.  These standards and principles shall be known as the
Generally Accepted Accounting Standards and Principles for Illinois State
Government, and shall, whenever possible, be compatible with any similar
nationally existing generally accepted accounting standards and principles
for government.
In establishing the Generally Accepted Accounting Standards and
Principles for Illinois State Government, the Comptroller shall consult with
the Governor and the other members of the Executive Branch, the Chief
Justice of the Supreme Court, and the leadership of the General Assembly
and shall provide to these officials draft copies of any proposed standards
at least 90 days prior to their adoption and shall consider any responses
or suggestions that these officials may present.
(Source: P.A. 86-1415.)
(15 ILCS 405/7) (from Ch. 15, par. 207)
Sec. 7. 
		
		State accounting system - State agencies defined - accounts
notice of change.  In accordance with generally accepted accounting principles
applicable to government the
comptroller shall develop and prescribe for the use of all State
agencies a uniform accounting system, applying the encumbrance method of
accounting and so designed as to insure compliance with all legal and
constitutional requirements including those respecting the receipt and
expenditure of and the accountability for public funds.
For purposes of this Act, "State agencies" or "agencies" means all
departments, officers, authorities, public corporations and quasi-public
corporations, commissions, boards, institutions, State colleges and
universities and all other public agencies created by the State, other
than units of local government and school districts. The comptroller
shall keep accounts with respect to each State agency which shall
accurately reflect the receiving, expending or contracting for the
receipt or expenditure of money or other assets on behalf of the State
and shall keep accounts of all amounts which may be paid into or out of
the State treasury or held or paid out by the State Treasurer.
In developing rules and regulations to implement the uniform
accounting system, and in formulating all subsequent changes to the
uniform system, the comptroller shall consult with the director,
chairman, or other appropriate head of each State agency. The
comptroller shall publish and distribute to each State agency a draft of
rules and regulations constituting a proposal for the uniform accounting
system a reasonable time before any rules and regulations are adopted to
prescribe the uniform accounting system. The comptroller shall receive
and consider comments by State agencies and by interested citizens on
the published proposal before prescribing the uniform accounting system.
No change in the uniform accounting system developed and prescribed
under this Section may take effect until 30 days have elapsed from the
date the comptroller has given written notice of such change to the
Governor, Director of Central Management Services,
State Treasurer and Auditor General.
(Source: P.A. 82-789.)
(15 ILCS 405/8) (from Ch. 15, par. 208)
Sec. 8. 
		Uniform system of code numbers--required use.
In order to simplify methods for accounting and the issuance of
warrants, the comptroller may establish a uniform system of code numbers
for each appropriation and standard object and purpose therein made by the
General Assembly, for each fund in the State treasury, for each fund held
by the State Treasurer outside of the State treasury, and without limiting
the foregoing, for each budgetary and proprietary account. The prescribed
code numbers may identify the agency, division or institution, the purpose
of the appropriation, the program, character of expenditure, appropriation
act or other expenditure authorization, and the object of expenditure as
defined in "An Act in relation to state finance", approved June 10, 1919,
as now or hereafter amended. "Character of expenditure" as used in this
Section means classification as capital, operating expenses, grants, loans,
refunds, debt services, or other similar classification. The Comptroller
may also include as part of the uniform system of code numbers, code
numbers in such further detail as the comptroller finds necessary or
desirable in the exercise of his powers and duties. A list showing the code
numbers established pursuant to this Section shall be filed with the
Secretary of State as a public record. Such list may be revised from time
to time as necessary by filing a new list with the Secretary of State.
After such a list has been so filed, the code numbers set out therein
shall be used on all vouchers submitted to the comptroller and on such
other documents and forms as the comptroller may prescribe.
Copies of any such list filed with the Secretary of State shall be
prepared by the comptroller for distribution to each State agency.
(Source: P.A. 77-2807.)
(15 ILCS 405/9) (from Ch. 15, par. 209)
Sec. 9. Warrants; vouchers; preaudit.
(a) No payment may be made from
public funds held by the State Treasurer in or outside of the State
treasury, except by warrant drawn by the Comptroller and presented by
him to the treasurer to be countersigned except for payments made pursuant
to Section 9.03 or 9.05 of this Act.
(b) No warrant for the payment of money by the State Treasurer may be
drawn by the Comptroller without the presentation of itemized vouchers
indicating that the obligation or expenditure is pursuant to law and
authorized, and authorizing the Comptroller to order payment.
(b-1) An itemized voucher for under $5 that is presented to the Comptroller for payment may be paid through  electronic funds transfer. This subsection (b-1) does not apply to (i) vouchers presented by the legislative branch of State government, (ii) vouchers presented by the State Treasurer's Office for the payment of unclaimed property claims authorized under the Revised Uniform Unclaimed Property Act, or (iii) vouchers presented by the Department of Revenue for the payment of refunds of taxes administered by the Department.
(c) The Comptroller shall examine each voucher required by law to be filed
with him and determine whether unencumbered appropriations or unencumbered
obligational or expenditure authority other than by appropriation are
legally available to incur the obligation or to make the expenditure of public
funds. If he determines that
unencumbered appropriations or other obligational or expenditure
authority are not available from which to incur the obligation or make
the expenditure, the Comptroller shall refuse to draw a warrant.
(d) The Comptroller shall examine each voucher and all other documentation
required to accompany the voucher, and shall ascertain whether the voucher
and documentation meet all requirements established by or pursuant to law.
If the Comptroller determines that the voucher and documentation do not
meet applicable requirements established by or pursuant to law, he shall
refuse to draw a warrant.  As used in this Section, "requirements established
by or pursuant to law" includes statutory enactments and requirements established
by rules and regulations adopted pursuant to this Act.
(e) Prior to drawing a warrant, the Comptroller may review the voucher,
any documentation accompanying the voucher, and any other documentation
related to the transaction on file with him, and determine if the transaction
is in accordance with the law.  If based on his review the Comptroller has
reason to believe that such transaction is not in accordance with the law,
he shall refuse to draw a warrant.
(f) Where the Comptroller refuses to draw a warrant pursuant to this Section,
he shall maintain separate records of such transactions.
(g) State agencies shall have the principal responsibility for the preaudit
of their encumbrances, expenditures, and other transactions as otherwise
required by law.
(Source: P.A. 103-266, eff. 1-1-24.)
(15 ILCS 405/9.01) (from Ch. 15, par. 209.01)
Sec. 9.01. 
		
		The Comptroller, with the approval of the State Treasurer,
may provide by rule and regulation for the transfer of moneys held by the
State Treasurer, whether in or outside the public treasury.  Such transfer
may be within the same fund or between funds and may be made without the
use of the voucher-warrant system.  However, documentation of approval of
the transfer by the Comptroller, and the Treasurer shall be retained by
the Comptroller.  The Comptroller, under this Section, shall make a transfer
only where the transaction is otherwise pursuant to law and authorized.
As used in this Section, a "transfer" is limited to a transaction involving
only a State agency or between State agencies exclusively.
(Source: P.A. 81-737.)
(15 ILCS 405/9.02) (from Ch. 15, par. 209.02)
Sec. 9.02. No warrant for the expenditure, disbursement, contract,
administration,
transfer or use of federal funds by any recipient State agency subject to
the reporting requirement of Section 5.1 of the Governor's Office of
Management and Budget Act shall be drawn by
the Comptroller until the Comptroller receives certification from the recipient
agency that such federal funds have been reported to the Bureau as required
by that Section.
(Source: P.A. 94-793, eff. 5-19-06.)
(15 ILCS 405/9.03) (from Ch. 15, par. 209.03)
Sec. 9.03. Direct deposit of State payments.
(a) The Comptroller, with the
approval of the State  Treasurer, may provide by rule or regulation for the
direct deposit of any payment lawfully payable from the State Treasury and in
accordance with federal banking regulations including but not limited to
payments to (i) persons paid from personal services, (ii)
persons receiving benefit payments from the Comptroller under the State pension
systems, (iii) individuals who receive assistance under Articles III, IV,
and VI of the Illinois Public Aid Code, (iv) providers of services under
the Mental Health and Developmental Disabilities
Administrative Act, (v)
providers of community-based mental health services, and (vi) providers of
services under programs administered by the State Board of Education, in the
accounts of those persons or entities maintained at a bank, savings and loan
association, or credit
union, where authorized by the payee. The Comptroller also may deposit
public aid payments for individuals who receive assistance under Articles
III, IV, VI, and X of the Illinois Public Aid Code directly into an
electronic benefits transfer account in a financial institution approved by
the State Treasurer as prescribed by the Illinois Department of Human
Services
and in accordance with the rules and regulations of that Department and the
rules and regulations adopted by the Comptroller and the State Treasurer.
The Comptroller, with the approval of the State Treasurer, may provide by
rule for the electronic direct deposit of payments to public agencies and any
other payee of the State.  The electronic direct
deposits may be made to the designated account in those financial institutions
specified in this Section for the direct deposit of payments.  Within 6 months
after the effective date of this amendatory Act of 1994, the Comptroller shall
establish a pilot program for the electronic direct deposit of payments to
local school districts, municipalities, and units of local government.
The payments may be made without the use of the voucher-warrant system,
provided that documentation of approval by the Treasurer of each group of
payments made by direct deposit shall be retained by the Comptroller.  The
form and method of the Treasurer's approval shall be established by the
rules or regulations adopted by the Comptroller under this Section.
(b) Except as provided in subsection (b-5), all State payments for an employee's payroll or an employee's expense reimbursement must be made through direct deposit. It is the responsibility of the paying State agency to ensure compliance with this mandate. If a State agency pays an employee's payroll or an employee's expense reimbursement without using direct deposit, the Comptroller may charge that employee a processing fee of $2.50 per paper warrant. The processing fee may be withheld from the employee's payment or reimbursement. The amount collected from the fee shall be deposited into the Comptroller's Administrative Fund.
(b-5) If an employee wants his or her payments deposited into a secure check account, the employee must submit a direct deposit form to the paying State agency for his or her payroll or to the Comptroller for his or her expense reimbursements.   Upon acceptance of the direct deposit form, the Comptroller shall disburse those funds to the secure check account.  For the purposes of this Section, "secure check account" means an account established with a financial institution for the employee that allows the dispensing of the funds in the account through a third party who dispenses to the employee a paper check.
(c) All State payments to a vendor that exceed the allowable limit of paper warrants in a fiscal year, by the same agency, must be made through direct deposit. It is the responsibility of the paying State agency to ensure compliance with this mandate. If a State agency pays a vendor more times than the allowable limit in a single fiscal year without using direct deposit, the Comptroller may charge the vendor a processing fee of $2.50 per paper warrant. The processing fee may be withheld from the vendor's payment. The amount collected from the processing fee shall be deposited into the Comptroller's Administrative Fund.  The Office of the Comptroller shall define "allowable limit" in the Comptroller's Statewide Accounting Management System (SAMS) manual, except that the allowable limit shall not be less than 30 paper warrants. The Office of the Comptroller shall also provide reasonable notice to all State agencies of the allowable limit of paper warrants.
(c-1) All State payments to an entity from a payroll or retirement voluntary deduction must be made through direct deposit. If an entity receives a payment from a payroll or retirement voluntary deduction without using direct deposit, the Comptroller may charge the entity a processing fee of $2.50 per paper warrant. The processing fee may be withheld from the entity's payment or billed to the entity at a later date. The amount collected from the processing fee shall be deposited into the Comptroller's Administrative Fund. The Comptroller shall provide reasonable notice to all entities impacted by this requirement. Any new entities that receive a payroll or retirement voluntary deduction must sign up for direct deposit during the application process.
(c-2)  The detail information, such as names, identifiers, and amounts, associated with a State payment to an entity from a payroll or retirement voluntary deduction must be retrieved by the entity from the Comptroller's designated Internet website or an electronic alternative approved by the Comptroller. If the entity requires the Comptroller to mail the detail information, the Comptroller may charge the entity a processing fee up to $25.00 per mailing. Any processing fee will be billed to the entity at a later date. The amount collected from the processing fee shall be deposited into the Comptroller's Administrative Fund. The Comptroller shall provide reasonable notice to all entities impacted by this requirement.
(d) State employees covered by provisions in collective bargaining agreements that do not require direct deposit of paychecks are exempt from this mandate. No later than 60 days after the effective date of this amendatory Act of the 97th General Assembly, all State agencies must provide to the Office of the Comptroller a list of  employees that are exempt under this subsection (d) from the direct deposit mandate. In addition, a State employee or vendor may file a hardship petition with the Office of the Comptroller requesting an exemption from the direct deposit mandate under this Section. A hardship petition shall be made available for download on the Comptroller's official Internet website.
(e) Notwithstanding any provision of law to the contrary, the direct deposit of State payments under this Section for an employee's payroll, an employee's expense reimbursement, or a State vendor's payment does not authorize the State to automatically withdraw funds from those accounts.
(f) For the purposes of this Section, "vendor" means a non-governmental entity  with a taxpayer identification number issued by the Social Security Administration  or Internal Revenue Service that receives payments through the Comptroller's commercial system. The term does not include State agencies.
(g) The requirements of this Section do not apply to the legislative or judicial branches of State government.
(Source: P.A. 97-348, eff. 8-12-11; 97-993, eff. 9-16-12; 98-463, eff. 8-16-13; 98-1043, eff. 8-25-14.)
(15 ILCS 405/9.03a)
Sec. 9.03a. Direct deposit earnings statements.
(a) For the purposes of this Section:
"Retirement system" means a retirement system that (i) is established under Article 2, 14, 16, or 18 of the Illinois Pension Code and (ii) processes retirement annuities through the Illinois Comptroller's Office.
"State agency" means any executive branch State agency, board, or commission that  (i) has 50 or more  employees and (ii) processes payrolls through the Illinois Comptroller's Office.
(b) Beginning with  State fiscal year 2015 payrolls, each State agency must implement a secure website for its employees to access an electronic version of their earnings statements issued for service on or after July 1, 2014. Before implementing a secure website, each State  agency must notify its employees of the website and instruct them on how to access the website.  In addition, each State agency must provide its employees with an option to continue receiving a paper version of their earnings statements.  If a State agency is unable to establish a secure website before July 1, 2014, it must submit documentation to the Illinois Comptroller's Office stating the reasons it is unable to comply with that requirement by that date, together with  a schedule for implementing a secure website. The Comptroller may extend the time for complying with the requirements of this subsection (a) by   up to 12 months.  Beginning  with State fiscal year 2015 payrolls, the Illinois Comptroller's Office shall discontinue printing paper versions of earnings statements for employees who use direct deposit. If an employee notifies his or her employing State agency that he or she wants to continue receiving a paper version of earnings statements or if the State agency is granted an extension under this subsection (b), then, beginning with State fiscal year 2015 payrolls, the State agency shall  still be responsible for producing and distributing  a paper version of earning statements for its employees.  Upon request,  the Illinois Comptroller's Office shall continue to print a paper version of earning statements for executive branch State agencies, boards, and commissions with less than 50 employees.
(c) Beginning with retirement annuity payments for State fiscal year 2015, each retirement system must implement a secure website for its annuitants  to access an electronic version of their earnings statements issued for annuity payments payable for State fiscal year 2015 or thereafter. Before implementing a secure website, each retirement system must notify its annuitants of the website and instruct them on how to access the website.  In addition, each retirement system must provide its annuitants with an option to continue receiving a paper version of their earnings statements.  If a retirement system is unable to establish a secure website before July 1, 2014, it must submit documentation to the Illinois Comptroller's Office stating the reasons it is unable to comply with that requirement by that date, together with  a schedule for implementing a secure website. The Comptroller may extend the time for complying with the requirements of this Section by   up to 12 months. Beginning  with State fiscal year 2015, the Illinois Comptroller's Office shall discontinue printing paper versions  of earnings statements for annuitants using direct deposit. If an annuitant notifies his or her retirement system that he or she  want to continue receiving  a paper version of  earnings statements or if the retirement system is granted an extension under this subsection (c), then, beginning with retirement annuity payments for State  fiscal year 2015, the retirement system shall still be responsible for producing and distributing a paper version of earning statements for its annuitants.
(Source: P.A. 98-235, eff. 8-9-13.)
(15 ILCS 405/9.04) (from Ch. 15, par. 209.04)
Sec. 9.04. 
		
		Benefits recoverable under Workers' Compensation Act and
Workers' Occupational Diseases Act.  Whenever the Comptroller has been
notified by the State
Employees' Retirement System of Illinois of a claim for recovery of excess
benefits paid which are recoverable from benefits payable under the
Workers' Compensation Act or the Workers' Occupational Diseases Act, the
Comptroller shall review all vouchers presented for payment of Workers'
Compensation or Occupational Disease benefits to the injured party, and
shall reject and notify the submitting agency of any such
voucher which is
subject to the recovery claim of the State Employees' Retirement System.
Upon receiving notification of the rejection of a voucher
under this Section, the State agency
shall reprocess the voucher to provide for (1) payment to the State Employees'
Retirement System to satisfy its recovery claim, and (2) payment of any excess
to the original payee.  The State agency shall then promptly resubmit the
reprocessed voucher to the Comptroller.
(Source: P.A. 90-37, eff. 6-27-97.)
(15 ILCS 405/9.05)
Sec. 9.05. 
		Electronic benefits transfer.
(a) For the purpose of this Section, "Department" means the Department of
Human Services, "EBT" means the method of electronically
distributing financial aid
or benefits
known as electronic benefits transfer, and "EBT contractor" means
an electronic benefits transfer contractor that has been engaged by the
Department
to provide electronic benefits transfer services.
(b) There is hereby created a fund outside the State Treasury to be
known as the Electronic Benefits Transfer Fund.  The State Treasurer shall be
ex-officio custodian of the Fund.
(c) The Department shall inform the EBT contractor of the financial
assistance cases
and benefit amounts authorized by the Department to be made available for each
case on the basis of the
Department's established benefit distribution schedule under Section 11-3.1 of
the Illinois Public Aid Code.  At the direction of the Department, the EBT
contractor shall process individual transactions for recipients of financial
assistance or benefits as authorized by the Department.
Concurrently, the
Department shall inform the
Comptroller of the summary information relating to the individual transactions
and
shall issue a voucher for the total amount so authorized and present the
voucher to the State Comptroller.  The Comptroller shall then draw a warrant
for that amount to be paid into the Electronic Benefits Transfer Fund.  Upon
receipt of the warrant, the State Treasurer shall pay the indicated amount into
the Electronic Benefits Transfer Fund.
(d) Whenever the Department directs the State Treasurer to reimburse an
electronic benefits transfer contractor under Section 11-3.1 of the Illinois
Public Aid Code after the warrant for that transaction has been drawn by the
State Comptroller, the State Treasurer shall transfer the amount of funds
directed by the Department to the electronic benefits transfer contractor from
the Electronic Benefits Transfer Fund solely for the purpose of reimbursing the
contractor for financial assistance distributed to eligible individuals.
(e) The Department, the State Comptroller, and the State Treasurer shall
jointly make any
rules necessary to effectively administer this Section.
(Source: P.A. 88-412; 89-507, eff. 7-1-97.)
(15 ILCS 405/9.06)
Sec. 9.06. Misclassification of employees as independent contractors. The Department of Labor, the Department of Employment Security, the Department of Revenue, the Office of the State Comptroller, and the Illinois Workers' Compensation Commission shall cooperate under the Employee Classification Act by sharing information concerning any suspected misclassification by an employer or entity, as defined in the Employee Classification Act, or one or more employees as independent contractors.
(Source: P.A. 95-26, eff. 1-1-08.)
(15 ILCS 405/10) (from Ch. 15, par. 210)
Sec. 10. Warrants; procedure. The powers and duties of the Comptroller as respects warrants are set
out in the Sections following this Section and preceding Section 11.
(Source: P.A. 98-756, eff. 7-16-14.)
(15 ILCS 405/10.01) (from Ch. 15, par. 210.01)
Sec. 10.01. 
		
		
		On ascertaining the amount due any person from the treasury or from
other funds held by the treasurer, the comptroller shall draw his warrant
on the treasury or on such other funds as may be appropriate for the sum
due. Warrants shall be directed to the State Treasurer as an order to him
to pay the sum due.
(Source: P.A. 77-2807.)
(15 ILCS 405/10.02) (from Ch. 15, par. 210.02)
Sec. 10.02. 
		
		
		The Comptroller shall keep an accurate record of and number all warrants
by him drawn.
(Source: P.A. 77-2807.)
(15 ILCS 405/10.03) (from Ch. 15, par. 210.03)
Sec. 10.03.
The Comptroller shall sign, or cause to be signed with a facsimile
signature, all warrants for money on the treasury of the State or on other
funds held by the Treasurer, and shall sign all other papers necessary and
proper for the Comptroller to sign.
(Source: P.A. 77-2807.)
(15 ILCS 405/10.04) (from Ch. 15, par. 210.04)
Sec. 10.04. 
		
		
		In all cases where warrants for money are drawn by the Comptroller upon
the State treasury or on other funds held by the State Treasurer, the said
warrants, before they are delivered to the person for whose benefit the
same are drawn, shall be presented by the Comptroller to the State
Treasurer, to be countersigned by the Treasurer.
(Source: P.A. 77-2807.)
(15 ILCS 405/10.05) (from Ch. 15, par. 210.05)
Sec. 10.05. Deductions from warrants; statement of reason for deduction. Whenever any person shall be entitled to a warrant or other
payment from the treasury or other funds held by the State Treasurer, on any
account, against whom there shall be any then due and payable account or claim in favor of the
State, the United States upon certification by the Secretary of the Treasury of the United States, or his or her delegate, pursuant to a reciprocal offset agreement under subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986, or a unit of local government,  a school district, a public institution of higher education, as defined in Section 1 of the Board of Higher Education Act, or the clerk of a circuit court, upon certification by that entity, the Comptroller, upon notification thereof, shall
ascertain the amount due and payable to the State, the United States, the unit of local government, the school district, the public institution of higher education, or the clerk of the circuit court, as aforesaid, and draw a
warrant on the treasury or on other funds held by the State Treasurer, stating
the amount for which the party was entitled to a warrant or other payment, the
amount deducted therefrom, and on what account, and directing the payment of
the balance; which warrant or payment as so drawn shall be entered on the books
of the Treasurer, and such balance only shall be paid. The Comptroller may
deduct any one or more of the following: (i) the entire amount due and payable to the State or a portion
of the amount due and payable to the State in accordance with the request of
the notifying agency; (ii) the entire amount due and payable to the United States or a portion of the amount due and payable to the United States in accordance with a reciprocal offset agreement under subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986; or (iii) the entire amount due and payable to the unit of local government,  school district, public institution of higher education, or clerk of  the circuit court, or a portion of the amount due and payable to that entity, in accordance with an intergovernmental agreement authorized under this Section and Section 10.05d.  No request from a notifying agency, the Secretary of the Treasury of the United States, a unit of local government, a school district, a public institution of higher education, or the  clerk of a circuit court for an amount to be
deducted under this Section from a wage or salary payment, from a
contractual payment to an individual for personal services, or  from  pension  annuity payments  made  under  the Illinois Pension Code shall exceed 25% of
the net amount of such payment.  "Net amount" means that part of the earnings
of an individual remaining after deduction of any amounts required by law to be
withheld.  For purposes of this provision, wage, salary or other payments for
personal services shall not include final compensation payments for the value
of accrued vacation, overtime or sick leave.  Whenever the Comptroller draws a
warrant or makes a payment involving a deduction ordered under this Section,
the Comptroller shall notify the payee and the State agency that submitted
the voucher of the reason for the deduction and he or she shall retain a record of such
statement in his or her
records. As used in this Section, an "account or
claim in favor of the State" includes all amounts owing to "State agencies"
as defined in Section 7 of this Act. However, the Comptroller shall not be
required to accept accounts or claims owing to funds not held by the State
Treasurer, where such accounts or claims do not exceed $50, nor shall the
Comptroller deduct from funds held by the State Treasurer under the Senior
Citizens and Persons with Disabilities Property Tax Relief Act or for payments to institutions from the Illinois Prepaid Tuition Trust
Fund
(unless the Trust Fund
moneys are used for child support).
The Comptroller shall not deduct from payments to be disbursed from the Child Support Enforcement Trust Fund as provided for under Section 12-10.2 of the Illinois Public Aid Code, except for payments representing interest on child support obligations under Section 10-16.5 of that Code. The Comptroller and the
Department of Revenue shall enter into an
interagency agreement to establish responsibilities, duties, and procedures
relating to deductions from lottery prizes awarded under Section 20.1
of the Illinois Lottery Law. The Comptroller may enter into an intergovernmental agreement with the Department of Revenue and the Secretary of the Treasury of the United States, or his or her delegate, to establish responsibilities, duties, and procedures relating to reciprocal offset of delinquent State and federal obligations pursuant to subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986. The Comptroller  may enter into  intergovernmental agreements with any unit of local government,  school district,  public institution of higher education, or clerk of a circuit court to establish responsibilities, duties, and procedures to provide for the offset, by the Comptroller, of obligations owed to those entities.
For the purposes of this Section, "clerk of a circuit court" means the clerk of a circuit court in any county in the State.
(Source: P.A. 99-143, eff. 7-27-15; 100-763, eff. 8-10-18.)
(15 ILCS 405/10.05a) (from Ch. 15, par. 210.05a)
Sec. 10.05a. Deductions from Warrants and Payments for Satisfaction of
Past Due Child Support.  At the direction of the Department of Healthcare and Family Services,
the Comptroller shall deduct from a warrant or other payment described in
Section 10.05 of this Act, in accordance with the procedures provided
therein, and pay over to the Department or the State Disbursement Unit
established under Section 10-26 of the Illinois Public Aid Code, at the
direction of the Department, that amount certified as necessary
to satisfy, in whole or in part, past due support owed by a person on
account of support action being taken by the Department under Article X of
the Illinois Public Aid Code, whether or not such support is owed to the
State.  Such deduction shall have priority over any garnishment except that
for payment of state or federal taxes.  In the case of joint payees, the
Comptroller shall deduct and pay over to the Department or the State
Disbursement Unit, as directed by the Department, the entire amount
certified.  The Comptroller shall provide the Department with the address to
which the warrant or other payment was to be mailed and the social security
number of each person from whom a deduction is made pursuant to this Section.
(Source: P.A. 95-331, eff. 8-21-07.)
(15 ILCS 405/10.05b) (from Ch. 15, par. 210.05b)
Sec. 10.05b. 
		
		Deduction from Warrants and Payments for Satisfaction of
Delinquent Student Loan and Financial Aid Obligations.  At the direction of
the Illinois Student Assistance Commission, the Comptroller shall deduct
from a warrant or other payment described in Section 10.05 of this Act, in
accordance with the procedures provided therein, and pay over to the
Illinois Student Assistance Commission that amount certified as necessary to
satisfy, in whole or in part:  (a) delinquent or defaulted amounts due and
owing from a borrower, whether or not due and owing to the State, on any
loan guaranteed by that Commission under the Higher Education Student
Assistance Act or on any "eligible loan" as that term is defined under the
Education Loan Purchase Program Law; and (b) any amounts recoverable under
Section 120 of the Higher Education Student Assistance Act, whether or not any
amounts so recoverable are due and owing to the State, in a civil
action from a person who received a scholarship, grant, monetary award, or
guaranteed loan. The Comptroller shall provide the Commission with the address
to which the warrant or other payment was to be mailed and the social security
number of each person from whom a deduction is made pursuant to this Section.
(Source: P.A. 87-997.)
(15 ILCS 405/10.05c)
Sec. 10.05c. Deduction from warrants and payments for satisfaction of delinquent federal obligations. Pursuant to the procedures established under a reciprocal offset agreement entered into under Section 10.05 and subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986, the Comptroller shall deduct from a warrant or other payment described in Section 10.05, in accordance with the procedures provided therein, and pay over to the Secretary of the Treasury of the United States, or his or her delegate, that amount certified as necessary to satisfy, in whole or in part a delinquent federal obligation. The Comptroller shall provide the Secretary of the Treasury of the United States, or his or her delegate, with the address to which the warrant or other payment was to be mailed and the social security number of each person from whom a deduction is made pursuant to this Section.
(Source: P.A. 97-269, eff. 12-16-11 (see Section 15 of P.A. 97-632 for the effective date of changes made by P.A. 97-269).)
(15 ILCS 405/10.05d)
Sec. 10.05d. Deductions for delinquent  obligations owed to units of local government,  school districts,  public institutions of higher education, and clerks of the circuit courts. Pursuant to
Section 10.05 and this Section, the Comptroller may enter into intergovernmental agreements with a unit of local government,  a school district,   a public institution of higher education, or the clerk of a circuit court, in order to provide for (i) the use of the Comptroller's offset system to collect delinquent obligations owed to that entity and (ii) the payment to the Comptroller of a processing charge of up to $15 per transaction for offsets processed without the assistance of a third-party vendor and a processing charge of up to $20 per transaction for offsets processed with the assistance of a third-party vendor. A third-party vendor may be selected by the Comptroller, pursuant to lawful procurement practices, in order to provide enhanced identification services to the State. The
Comptroller shall deduct, from a warrant or other payment described in Section 10.05, in accordance with the procedures provided therein, its processing charge and the amount
certified as necessary to satisfy, in whole or in part, the
delinquent obligation owed to the unit of local government,   school district,  public institution of higher education, or clerk of the circuit court, as applicable. The Comptroller shall provide
the unit of local government,  school district,  public institution of higher education, or clerk of the circuit court, as applicable, with the address to which the warrant or other
payment was to be mailed and any other information pertaining to each
person from whom a deduction is made pursuant to this Section. All deductions ordered  under this Section and processing charges imposed under this Section shall be deposited into the Comptroller Debt Recovery Trust Fund, a special fund that the Comptroller shall use for the collection of deductions  and processing charges, as provided by law, and the payment of deductions and administrative expenses, as provided by law.
Upon processing a deduction, the Comptroller shall give written notice to the person subject to the offset. The notice shall inform the person that he or she may make a written protest to the Comptroller within 60 days after the Comptroller has given notice. The protest shall include the reason for contesting the deduction and any other information that will enable the Comptroller to determine the amount due and payable. The notice may inform the person that, in lieu of protest, he or she may provide written authority to the Comptroller to process the deduction immediately. Upon receiving the written authority provided by the person subject to the offset to process the deduction immediately, the Comptroller may process the deduction immediately. The intergovernmental agreement entered into under Section 10.05 and this Section shall establish procedures through which the Comptroller shall determine the validity of the protest and shall make a final disposition concerning the deduction. If  the person subject to the offset has not made a written protest within 60 days after the Comptroller has given notice or if a final disposition is made concerning the deduction, the Comptroller shall pay the deduction to the unit of local government, school district, public institution of higher education, or clerk of the circuit court, as applicable, from the Comptroller Debt Recovery Trust Fund.
For the purposes of this Section, "clerk of a circuit court" means a clerk of the circuit court in any county in the State.
For purposes of this Section, "third-party vendor" means the vendor selected by the Comptroller to provide enhanced identification services to the State.
(Source: P.A. 100-763, eff. 8-10-18.)
(15 ILCS 405/10.06) (from Ch. 15, par. 210.06)
Sec. 10.06. 
		
		
		No sale, transfer or assignment of any claim or demand against the
State, or right to a warrant on the Treasurer, shall prevent or affect the
right of the Comptroller to make the deduction and off-set provided in the
foregoing Section.
(Source: P.A. 77-2807.)
(15 ILCS 405/10.07) (from Ch. 15, par. 210.07)
Sec. 10.07. 
		
		Warrants not presented to the State Treasurer within 12 months
of the date of issuance shall be void, and the State Treasurer
shall not pay any warrant presented to him or her after 12
months. Each warrant shall clearly bear a warning that it is void after 12
months from the date of issuance.  Warrants outstanding after 12 months after
issuance by the comptroller shall be cancelled by the
comptroller and the State Treasurer.  Each warrant shall show on its face the
date of its issuance.
(Source: P.A. 89-285, eff. 1-1-96.)
(15 ILCS 405/10.08) (from Ch. 15, par. 210.08)
Sec. 10.08. 
		Warrants undeliverable to the payee. 
		If any warrant is
undeliverable to the payee, it shall be
returned to the comptroller, who shall if he determines that the warrant is
undeliverable mark the face of the warrant "Cancelled for Redeposit",
cancel the warrant and transmit notice to the vouchering agency
of such cancellation.
Upon receiving a warrant returned for redeposit, the comptroller may
redeposit it with the State Treasurer. Warrants mailed by the
comptroller to the payee (or the payee's designated addressee) may be
considered undeliverable if returned by the United States Postal Service
after attempted delivery or may be remailed once by the comptroller within
30 days of the date of return to a corrected address supplied by the issuing
agency except that warrants paying grants to individuals under The Illinois
Public Aid Code shall not be remailed. Warrants
returned uncashed to the comptroller by any State agency, or by any
person other than the payee, may, after inquiry as to its deliverability
if the warrant is not void, be treated as an undeliverable warrant under
this Section. Warrants returned to the comptroller which he determines
to be deliverable or redeliverable shall be mailed by him to the payee
or other designated addressee if a reasonable time remains before the
warrant shall become void.
(Source: P.A. 90-37, eff. 6-27-97.)
(15 ILCS 405/10.09) (from Ch. 15, par. 210.09)
Sec. 10.09. 
		
		Any warrant which comes into the possession of a State agency
after delivery to the payee or after an attempt to deliver the warrant to the
payee shall be promptly returned by the agency to the comptroller, and
shall not be redelivered to the payee by any such agency. Upon the receipt
of each returned warrant, the comptroller shall treat such warrant as provided
in Section 10.08.
(Source: P.A. 80-1100.)
(15 ILCS 405/10.10) (from Ch. 15, par. 210.10)
Sec. 10.10. 
(a) If any Comptroller's warrant is lost, mislaid or destroyed,
or becomes void after issuance, so that it cannot be presented for payment
by the person entitled thereto, the Comptroller, at any time before that
warrant is paid by the State Treasurer, but within 5 years of the
date of issuance, may issue a replacement warrant to the person entitled
thereto.  If the original warrant was not cancelled or did not become void,
the Comptroller, before issuing the replacement warrant, shall issue a stop
payment order on the State Treasurer and receive a confirmation of the stop
payment order on the original warrant from the State Treasurer.
(b) Only the person entitled to the original warrant, or his heirs or
legal representatives, or a third party to whom it was properly negotiated
or the heirs or legal representatives of such party, may request a replacement
warrant.  In the case of a warrant issued to a payee who dies before the
warrant is paid by the State Treasurer and whose estate has been probated
pursuant to law, the Comptroller, upon receipt of a certified copy of a
judicial order establishing the person or entity entitled to payment, may
issue a replacement warrant to such person or entity.
(c) Within 12 months from the date of issuance of the
original warrant, if the original warrant has not been canceled for redeposit,
the Comptroller may issue a replacement warrant on the original voucher drawing
upon the same fund and charging the same appropriation or other expenditure
authorization as the original warrant.
(d) Within 12 months from the date of issuance of the original
warrant, if the original warrant has been canceled for redeposit, and if the
issuance of the replacement warrant would not over-obligate the appropriation
or other expenditure authority against which it is drawn, the Comptroller may
issue the replacement warrant.  If the original warrant was issued against
an appropriation or other expenditure authority which has lapsed, the
replacement warrant shall be drawn on the Warrant Escheat Fund.  If the
appropriation or other obligational authority against which the replacement
warrant is drawn has not lapsed, the Comptroller shall notify the
originating agency of the request for a replacement warrant and shall
receive a replacement voucher from that agency before drawing the
replacement warrant, which shall be drawn on the same fund and charged to
the same appropriation or other expenditure authority as the original warrant.
(e) Within 12 months from the date of issuance of the original
warrant, if the original warrant has been canceled for redeposit, the Comptroller

may not issue a replacement warrant where such issuance would over-obligate
the appropriation or other expenditure authority against which the original
warrant was drawn.  Whenever the Comptroller is presented with a request
for a replacement warrant which may not be issued under the limitation of
this subsection, if the appropriation or other expenditure authority
against which the original warrant was drawn has not lapsed, the Comptroller
shall immediately inform the originating agency of the request and that
the request may not be honored because of the resulting
over-obligation, and shall request the agency to determine whether or not
that agency will take some corrective action before the applicable expenditure
authorization lapses.  The originating agency shall respond to the Comptroller's
 inquiry within 5 business days.
(f) After 12 months from the date of issuance of the
original warrant,
if the original warrant has not been cancelled for redeposit, the Comptroller
shall issue the replacement warrant on the Warrant Escheat Fund.
(f-5) After 5 years from the date of issuance of the original warrant but no later than 10 years after that date, the Comptroller may issue a replacement warrant on the Warrant Escheat Fund to a person or entity entitled thereto, as those persons and entities are described in subsection (b) of this Section, if the following requirements are met:
(1) the person or entity verifies that the person or     entity is entitled to the original warrant;
(2) in the case of a warrant that is not presented by     the requestor, the paying agency certifies that the original payee is still entitled to the payment; and
(3) the Comptroller's records are  available and     confirm that the warrant was not replaced.
(g) Except as provided in this Section, requests for replacement warrants
for more than $500 shall show entitlement to such warrant by
including an affidavit, in writing, sworn before a person authorized to
administer oaths and affirmations, stating the loss or destruction of the
warrant, or the
fact that the warrant is void.  However, when the written request for a
replacement warrant submitted by the person to whom the original warrant was
issued is accompanied by the original warrant, no affidavit is
required.  Requests for replacement warrants for $500 or less shall show entitlement to such
warrant by submitting a written statement of the loss
or destruction of the warrant, or the fact that the warrant is void on an
application form prescribed by the Comptroller.  If the person requesting the
replacement is in possession of the original warrant, or any part thereof, the
original warrant or the part thereof must accompany the request for
replacement.  The Comptroller shall then draw such replacement warrant, and the
treasurer
shall pay the replacement warrant.  If at the time of a loss or destruction
a warrant was negotiated to a third party, however (which fact shall be
ascertained by the oath of the party making the application, or otherwise),
before the replacement warrant is drawn
by the Comptroller, the person requesting the replacement warrant must give
the Comptroller a bond or bonds with sufficient sureties, to be approved
by the Comptroller, when required by regulation of the Comptroller, payable
to the People of the State of Illinois, for the refunding of the
amount, together with all costs and charges, should the State afterwards
be compelled to pay the original warrant.
(Source: P.A. 98-411, eff. 8-16-13; 98-756, eff. 7-16-14.)
(15 ILCS 405/10.11) (from Ch. 15, par. 210.11)
Sec. 10.11. 
		
		
		The Comptroller shall credit the Treasurer's account with the amount of
canceled warrants returned to him by the Treasurer at appropriate intervals
but at least once each month. The Comptroller shall give the Treasurer a
receipt for such returned warrants, and shall keep a record of the date of
their cancellation.
(Source: P.A. 77-2807.)
(15 ILCS 405/10.12) (from Ch. 15, par. 210.12)
Sec. 10.12. 
		
		Record of receipts for moneys issued by treasurer; charge of
account.
The comptroller shall record his or her approval of all
receipts for moneys issued by the
treasurer, and charge the treasurer with the amount thereof.
(Source: P.A. 90-37, eff. 6-27-97.)
(15 ILCS 405/10.13)
Sec. 10.13. (Repealed).
(Source: P.A. 87-1112. Repealed by P.A. 98-411, eff. 8-16-13.)
(15 ILCS 405/10.14) (from Ch. 15, par. 210.14)
Sec. 10.14. 
		
		If a warrant drawn upon the State Treasury or any other fund held by
the treasurer is returned uncashed or redeposited by the comptroller or
if a warrant has been cashed but the amount for which it was drawn, or any
portion thereof, is
returned to the State treasury or to a separate fund held by the State
Treasurer by reason of an erroneous payment or an overpayment, and the
appropriation to which the warrant was charged has not lapsed, the amount
so returned shall be credited to such appropriation and shall be available for
expenditure, but if the appropriation to which the warrant was charged
has lapsed or if the warrant was not charged to an appropriation, the amount
so returned shall be credited to the fund on which the warrant was drawn and
credited to the expenditure authorization to which the warrant was
charged and shall be available for expenditure unless such credit or
availability is otherwise prohibited by law.
When a warrant becomes void and is cancelled under Section 10.07, any
money which has been set aside by the comptroller and the State
Treasurer for the payment of such warrant shall escheat to the State of
Illinois, and shall be paid into the Warrant Escheat Fund. Upon proper proof
that any or all of the monies represented by the void warrant constituted
an overpayment to which the payee was not entitled, a State agency may have
those monies credited to the appropriation to which the void warrant was
charged and the monies shall be available for expenditure, but if that appropriation
has lapsed or if the warrant was not charged to an appropriation the monies
shall be credited to the fund on which the warrant was drawn and credited
to the expenditure authorization to which the warrant was charged and shall
be available for expenditure unless such credit or availability is otherwise
prohibited by law.
(Source: P.A. 80-1100.)
(15 ILCS 405/10.15) (from Ch. 15, par. 210.15)
Sec. 10.15. 
		
		
		The Comptroller, with the approval of the State Treasurer, shall by
regulation establish a maximum funding level for the Warrant Escheat Fund
which may not be less than $5,000. At least each 3 months, the State
Treasurer and Comptroller shall transfer to the General Revenue Fund in the
State treasury any amount in the Warrant Escheat Fund in excess of the
maximum funding level established pursuant to this Section.
(Source: P.A. 77-2807.)
(15 ILCS 405/10.16) (from Ch. 15, par. 210.16)
Sec. 10.16. 
		
		If the comptroller refuses to draw and issue a replacement
warrant under Section 10.10, persons who are entitled under Section 10.10 to
request a replacement warrant may file an action in the Court of Claims
for the payment of the sum indicated due on the warrant. For the purpose
of the limitations prescribed in Section 22 of "An Act to create the
Court of Claims, to prescribe its powers and duties, and to repeal an
Act herein named", filed July 17, 1945, as now or hereafter amended, the
actions created in this Section shall accrue from the date of the
Comptroller's refusal.
(Source: P.A. 86-458.)
(15 ILCS 405/10.17) (from Ch. 15, par. 210.17)
Sec. 10.17. 
		Refusal to draw warrant. 
		Whenever the comptroller shall refuse to draw a warrant pursuant to any
voucher, the comptroller shall notify the submitting agency of the reason for
the refusal and shall retain a record of the disapproved voucher. If the
agency receiving the statement
is not the originating agency, it shall transmit such information within 3
days to the originating agency.
(Source: P.A. 90-37, eff. 6-27-97.)
(15 ILCS 405/11) (from Ch. 15, par. 211)
Sec. 11. 
		(Repealed).
(Source: P.A. 85-1132.  Repealed by P.A. 90-572, eff. date - See Sec.
99-5.)
(15 ILCS 405/12) (from Ch. 15, par. 212)
Sec. 12. 
		Payroll
officer-Payroll voucher forms-Payroll distribution schedule forms.
		The Comptroller shall be the State payroll officer, shall maintain the
official payroll for all State agencies and shall supervise the issuance of
all payroll warrants. The Comptroller shall design and approve payroll
voucher forms and payroll distribution schedule forms, and any person
presenting a payroll voucher or payroll distribution schedule to the
Comptroller shall use an approved form.
(Source: P.A. 77-2807.)
(15 ILCS 405/13) (from Ch. 15, par. 213)
Sec. 13. 
		Payment of salaries of State employees - Schedule. 
		The comptroller shall prepare a schedule showing the dates on which all
employees of the State shall be paid. All employees shall be paid at least
semi-monthly, except that employees of the University of Illinois,
Chicago State University, Eastern Illinois University, Governors State
University, Illinois State University, Northeastern Illinois University,
Northern Illinois University, Western Illinois University, and Southern
Illinois University who are not subject to the
State Universities Civil Service System shall be paid at least
once each month. No payment shall be made before the completion of the
period for which the compensation is being paid, except that employees
leaving the service of the State may be paid at the termination of their
period of employment.
Such schedule shall be prepared showing such dates of payment so as to
provide as far as is practical, an even flow of work for issuance of
warrants in payment of personal services.
In making payments for a fractional part of a pay period, that part of
the regular compensation for the period shall be paid represented by a
fraction, the numerator being the number of days worked and the denominator
being the number of work days in the period. However, in making payments
for a fractional part of a pay period for positions subject to the jurisdiction
of the Department of Central Management Services, that part of the regular
compensation shall be paid by deducting an amount determined by multiplying
the number of work days without pay by the applicable daily rate as defined
within the Department of Central Management Services Pay Plan.
In employments of a teaching or professional nature in connection with
the educational, charitable, penal or reformatory institutions, where the
compensation of an employee is based upon an annual salary, a teaching or
professional year may be substituted for a calendar year in determining the
pay schedule.
(Source: P.A. 89-4, eff. 1-1-96.)
(15 ILCS 405/13.1) (from Ch. 15, par. 213.1)
Sec. 13.1. 
		Compliance with State Employment Records Act. 
		The
Comptroller, for the purpose of facilitating an accurate compilation of the
entire State work force as defined and required by the State Employment
Records Act, shall report, on a fiscal year basis, the total number of payroll
warrants drawn for the payment of salaries for State employees, including
contractual payroll system CO-2 vouchers (or their administrative equivalent)
or any other information necessary to comply with that Act.  The State
Employment Records (SER) report shall be maintained and kept on file as public
information within the Office of the Comptroller.
The total number of payroll warrants drawn by the Board of Trustees of
the University of Illinois, the Board of Trustees of Southern Illinois
University, the Board of Governors of State Colleges and Universities, the
Board of Regents and all educational institutions governed by those boards
to be paid from funds retained in their own treasuries shall be filed
with the Office of the Secretary of State by the respective boards and
educational institutions in the same manner.
Multiple payroll warrants issued to the same person shall be noted with
multiple warrants counted and reported as one payroll warrant count for the
purposes of the State Employment Records Act. The total State remuneration to
persons paid by multiple payroll warrants or, if applicable, contractual
payroll system CO-2 vouchers, or both, shall be reported separately by agency.
(Source: P.A. 87-1211.)
(15 ILCS 405/14) (from Ch. 15, par. 214)
Sec. 14. 
		Forms of documents. 
		The Comptroller may prescribe and require
State agencies to use forms for all documents
required by law in the performance of his duties or which he may reasonably
require therefor.  The Comptroller may prescribe by rule the general nature of
information to be contained in contracts required to be filed with him under
Sections 11 and 15 of this Act.  Any such rule shall be adopted, amended or
repealed as provided by the Illinois Administrative Procedure Act.
The Comptroller may, when he deems it advisable for the promotion of
efficiency in State government, accept magnetic tape vouchers, electronically
submitted vouchers, and computer output microfiche vouchers.  The Comptroller
shall process such vouchers as provided in Section 9.  These vouchers shall be
subject to conditions and requirements established by the Comptroller.
Computer output microfiche vouchers shall be deemed original records
under the Comptroller's Records Act.
(Source: P.A. 91-357, eff. 7-29-99.)
(15 ILCS 405/14.01)
Sec. 14.01. (Repealed).
(Source: P.A. 90-759, eff. 7-1-99. Repealed by P.A. 102-38, eff. 6-25-21.)
(15 ILCS 405/15) (from Ch. 15, par. 215)
Sec. 15. 
		(Repealed).
(Source: P.A. 85-1132.  Repealed by P.A. 90-572, eff. date - See Sec.
99-5.)
(15 ILCS 405/16) (from Ch. 15, par. 216)
Sec. 16. Reports from State agencies. The comptroller shall prescribe the
form and require the filing of
quarterly fiscal reports by each State agency. Within 30 days after the
end of each quarter, or at such earlier time as the comptroller by rule requires, each
State agency shall file with the comptroller the report of activity for funds held outside of the State Treasury. The report shall include receipts
and collections during the preceding quarter, including receipts and
collections of taxes and fees, bond proceeds, gifts, grants
and donations, and income from revenue producing activities.  The report shall specify the
nature, source and fair market value of any assets received, any
increase or decrease in its security holdings, and such other related information as the
comptroller, by rule, requires. The report shall, consistent with the
uniform State accounting system, account for all disbursements and
transfers by the State
agency. This
Section does not require the duplication of reports concerning security
holdings and investment income of the State Treasurer which are issued
by the Treasurer pursuant to law.
In addition to the quarterly reports required by this Section, each
agency shall on an annual basis file a report giving that agency's best
estimate of the cost of each tax expenditure related to each of the revenue
sources administered by the agency.  This annual report shall include the
agency's best estimate of the cost of each tax expenditure including: (a) a
citation of the legal authority for the tax expenditure, the year it was
enacted, the fiscal year in which it first took effect, and any subsequent
amendments; (b) to the extent that it can be determined, the total cost of
the tax expenditure for the preceding fiscal year together with an estimate
of the projected cost for the next succeeding fiscal year along with a
description of the methodology used to determine or estimate the cost of the
tax expenditure; and (c) an assessment of the impact of the tax
expenditure on the incidence of the tax in terms of the relative shares of
revenue received under the provisions of the tax expenditure and the
revenue that would have been received had the tax expenditure not been in
effect.  For purposes of this Act, the term "tax expenditure" means any tax
incentive authorized by law that by exemption, exclusion, deduction,
allowance, credit, preferential tax rate, abatement, or other device
reduces the amount of tax revenues that would otherwise accrue to the State, but shall not include reimbursements for services provided to the State by any person collecting and remitting tax under the Retailers' Occupation Tax Act, the Use Tax Act, the Service Occupation Tax Act, or the Service Use Tax Act.
(Source: P.A. 101-34, eff. 6-28-19; 101-604, eff. 1-1-20.)
(15 ILCS 405/16.1) (from Ch. 15, par. 216.1)
Sec. 16.1. 
All reports filed by local governmental units with the Comptroller
together with any accompanying comment or explanation immediately becomes
part of his or her public records and shall be open to public inspection. The Comptroller shall establish and maintain an online repository that makes available to the public any and all reports required by law to be filed with the Office of the Comptroller by local governmental units.  The
Comptroller shall make the information contained in such reports available
to State agencies and units of local government upon request.
(Source: P.A. 99-393, eff. 1-1-16; 100-763, eff. 8-10-18.)
(15 ILCS 405/16.2)
Sec. 16.2. 
		Agency fees; report to General Assembly.
(a) A State agency that imposes fees shall file the Agency Fee Imposition
Report Form established under Section 3-8.5 of the Illinois State Auditing Act
with the Comptroller at the time the Comptroller specifies by rule.
(b) The Comptroller shall submit to the General Assembly by September 1 of
each year beginning in 1995 a report detailing by agency the information
required under the Agency Fee Imposition Report Form.
(Source: P.A. 88-660, eff. 9-16-94.)
(15 ILCS 405/17) (from Ch. 15, par. 217)
Sec. 17. Inventory control records. The comptroller shall maintain current
inventory records of property held by or on behalf of the State or any
State agency, which may be copies of the official inventory control records
maintained by State agencies or summaries thereof. The Office of the Comptroller shall define reporting requirements and thresholds to be used by State agencies in the Comptroller's Statewide Accounting Management System (SAMS) manual. The Department of Central
Management Services and each other State agency so
holding such property shall report to the comptroller, on forms prescribed
by the comptroller, all property acquired or disposed of by that agency,
in such detail and at such times as the comptroller requires, by rule, to
maintain accurate,
current inventory records.
(Source: P.A. 102-291, eff. 8-6-21.)
(15 ILCS 405/18) (from Ch. 15, par. 218)
Sec. 18. 
		Records of
bonded indebtedness.
		The Comptroller shall maintain current records indicating the
outstanding bonded indebtedness of the State and of all State agencies,
setting out the State agency incurring the indebtedness, whether general
obligation or revenue bonds, the amount of the outstanding indebtedness,
maturity schedules, interest rates and such other information as may be
required for professional, accurate and current accounting. The Treasurer
of the State of Illinois shall report to the Comptroller each month changes
in such outstanding general obligation bonded indebtedness. The Comptroller
shall maintain similar current records on the amount of authorized
indebtedness on which debt has not been incurred.
(Source: P.A. 77-2807.)
(15 ILCS 405/19) (from Ch. 15, par. 219)
Sec. 19. Financial records - monthly reports - forms.
(a) The Comptroller 
shall maintain complete, accurate and current financial records relating
to State funds and to other public funds and assets available to,
encumbered or expended by each State agency, including trust funds or
other moneys not subject to appropriation, setting out all revenues,
charges against all funds, fund and appropriation balances, interfund
transfers, warrants outstanding and assets and encumbrances, in a manner
consistent with the uniform State accounting system prescribed by the
Comptroller. Such records shall be public records open to public
inspection.
(b) The Governor, Treasurer, Director of the
Governor's Office of Management and Budget,
Director of Central Management Services, Auditor
General, Speaker and
Minority Leader of the House of Representatives, and President and
Minority Leader of the Senate shall have access to all records and
reports received by the Comptroller from State agencies and to all data
and accounts maintained by the Comptroller except as otherwise
specifically provided by law. All other State executive officers and
heads of State agencies shall have access to reports and accounts
relating to their agency or office.
(c) The Comptroller shall make a report giving notice within
10 days of the establishment of each fund or account consisting of funds
not subject to appropriation by the General Assembly.
Each month the Comptroller shall prepare a report summarizing by
State agency and appropriation the above information in such form as
will most clearly and accurately set out the current fiscal condition of
the State.
In addition, each month the Comptroller shall prepare a report by
detail object account in such form as will most clearly present the
status of such accounts.
(d) The Comptroller shall prescribe forms for the periodic reporting of
financial accounts, transactions and other matters by State agencies,
compatible with the reports required of the Comptroller under this
Section.
(e) The reports required of the Comptroller under subsection (c) of this Section shall be posted on the website of the Office of the Comptroller.
(Source: P.A. 98-240, eff. 8-9-13.)
(15 ILCS 405/19.5)
Sec. 19.5. Annual comprehensive financial report; procedures and reporting.
(a) On or before October 31, 2012, and on or before each October 31 thereafter, State agencies shall report to the Comptroller all financial information deemed necessary by the Comptroller to compile and publish an annual comprehensive financial report using generally accepted accounting principles for the fiscal year ending June 30 of that year.  The Comptroller may require certain State agencies to submit the required information before October 31 under a schedule established by the Comptroller.   If a State agency has submitted no or insufficient financial information by October 31, the Comptroller shall serve a written notice to each respective State agency director or secretary about the delinquency or inadequacy of the financial information.
(b) If the financial information required in subsection (a) is submitted to the Comptroller on or before October 31, the lapse period is not extended past August 31 for the given fiscal year, and the Office of the Auditor General has completed an audit of the annual comprehensive financial report, then the Comptroller shall publish an annual comprehensive financial report using generally accepted accounting principles for the fiscal year ending June 30 of that year by December 31.  If the information as required by subsection (a) is not provided to the Comptroller in time to publish the report by December 31, then upon notice from the Comptroller of the delay, each respective State agency director or secretary shall report his or her State agency's delinquency and provide an action plan to bring his or her State agency into compliance to the Comptroller, the Auditor General, the Office of the Governor, the Speaker and Minority Leader of the House of Representatives, and the President and Minority Leader of the Senate.  Upon receiving that report from a State agency director or secretary, the Comptroller shall post that report with the action plan on his or her official website.
(c) If an annual comprehensive financial report using generally accepted accounting principles cannot be published by December 31 due to insufficient or inadequate reporting to the Comptroller, the lapse period is extended past August 31 for the given fiscal year, or the Office of the Auditor General has not completed an audit of the annual comprehensive financial report, then the Comptroller may issue interim reports containing financial information made available by reporting State agencies until an audit opinion is issued by the Auditor General on the annual comprehensive financial report.
(Source: P.A. 102-291, eff. 8-6-21; 102-783, eff. 5-13-22.)
(15 ILCS 405/20) (from Ch. 15, par. 220)
Sec. 20. Annual report. The Comptroller shall annually, as soon as possible after the close
of the fiscal year but no later than December 31, make available on the Comptroller's website a report, showing the amount of
warrants drawn on the treasury, on other funds held by the State
Treasurer and on any public funds held by State agencies, during the
preceding fiscal year, and stating, particularly, on what account they
were drawn, and if drawn on the contingent fund, to whom and for what
they were issued. He or she shall, also, at the same time, report the amount of money received into
the treasury, into other funds held by the State Treasurer and into any
other funds held by State agencies during the preceding fiscal year, and
also a general account of all the business of his office during the
preceding fiscal year. The report shall also summarize for the previous
fiscal year the information required under Section 19.
Within 60 days after the expiration of each calendar year, the Comptroller
 shall compile, from records maintained and available in his
office, a list of all persons including those employed in the Office of the Comptroller, who have been employed by the State during the past
calendar year and paid from funds in the hands of the State Treasurer.
The list shall state in
alphabetical order the name of each employee, the position, and the
total salary paid to him or her during
the past calendar year, rounded to the nearest hundred dollars.  The list so compiled and
arranged shall be kept
on file in the office of the Comptroller and be open to inspection by
the public at all times.
No person who utilizes the names obtained from this list for solicitation
shall represent that such solicitation is authorized by any officer or agency
of the State of Illinois.  Violation of this provision is a business offense
punishable by a fine not to exceed $3,000.
(Source: P.A. 102-558, eff. 8-20-21; 103-266, eff. 1-1-24.)
(15 ILCS 405/21) (from Ch. 15, par. 221)
Sec. 21. Rules and Regulations - Imprest accounts. The Comptroller
shall promulgate rules and regulations to implement the exercise of his or her
powers and performance of his or her duties under this Act and to guide and
assist State agencies in complying with this Act.  Any rule or
regulation specifically requiring the approval of the State Treasurer
under this Act for adoption by the Comptroller shall require the
approval of the State Treasurer for modification or repeal.
The Comptroller may provide in his or her rules and regulations for periodic
transfers, with the approval of the State Treasurer, for use in
accordance with the imprest system, subject to the rules and regulations
of the Comptroller as respects vouchers, controls and reports, as follows:
(a) To the University of Illinois, Southern Illinois     University, Chicago State University, Eastern Illinois University, Governors State University, Illinois State University, Northeastern Illinois University, Northern Illinois University, Western Illinois University, and State Community College of East St. Louis under the jurisdiction of the Illinois Community College Board (abolished under Section 2-12.1 of the Public Community College Act), not to exceed $200,000 for each campus.
(b) To the Department of Agriculture and the     Department of Commerce and Economic Opportunity for the operation and closing of overseas offices, not to exceed $500,000 for each Department for each overseas office.
(c) To the Department of Agriculture for the purpose     of making change for activities at each State Fair, not to exceed $200,000, to be returned within 5 days of the termination of such activity.
(d) To the Department of Agriculture to pay (i) State     Fair premiums and awards and State Fair entertainment contracts at each State Fair, and (ii) ticket refunds for cancelled events.  The amount transferred from any fund shall not exceed the appropriation for each specific purpose.  This authorization shall terminate each year within 60 days of the close of each State Fair.  The Department shall be responsible for withholding State income tax, where necessary, as required by Section 709 of the Illinois Income Tax Act.
(e) To the State Treasurer to pay for securities'     safekeeping charges assessed by the Board of Governors of the Federal Reserve System as a consequence of the Treasurer's use of the government securities' book-entry system.  This account shall not exceed $25,000.
(f) To the Illinois Mathematics and Science Academy,     not to exceed $100,000.
(g) To the Department of Natural Resources to pay out     cash prizes associated with competitions held at the World Shooting and Recreational Complex, to purchase awards associated with competitions held at the World Shooting and Recreational Complex,  to pay State and national membership dues  associated with competitions held at the World Shooting and Recreational Complex, and to  pay  State and national membership target fees associated with competitions held at the World Shooting and Recreational Complex. The amount of funds advanced to the account created by this subsection (g) must not exceed $250,000 in any fiscal year. (Source: P.A. 96-785, eff. 8-28-09; 96-1118, eff. 7-20-10; 97-72, eff. 7-1-11; 97-333, eff. 8-12-11.)
(15 ILCS 405/22) (from Ch. 15, par. 222)
Sec. 22. Transition; Auditor of Public Accounts to comptroller.
(a) Except as otherwise specifically provided by law, the comptroller
shall succeed to all rights, powers, duties and liabilities of the Auditor
of Public Accounts in effect on January 7, 1973. Warrants outstanding on
the effective date of this Act shall be governed by the law in effect on
January 7, 1973, except for such provisions of this Act as may be made
applicable to such warrants by regulation adopted by the comptroller with
the approval of the State Treasurer. All books, records, equipment,
property, and personnel held by, in the custody of or employed by the
Auditor of Public Accounts on that date shall be transferred to the
comptroller on the effective date of this Act. This transfer of personnel
from the office of Auditor of Public Accounts to the office of the
comptroller shall in no way affect the status of such personnel under the
Personnel Code or the State Employees Retirement System or as respects
any employment benefits to which they were entitled on the day immediately
preceding the transfer.
(b) In order to achieve a smooth and orderly transition from the system
of accounts and reports maintained or provided by or for the Auditor of
Public Accounts to the new uniform accounting system and the expanded
reporting and accountability for public funds required by this Act, and the
warrant and payroll procedures required by this Act which may be different
from those provided by the law in effect on January 7, 1973, the
comptroller may, by interim regulations, provide for the gradual changeover
to the new systems, forms and procedures. The complete implementation of
the new uniform accounting system and of the forms and procedures for
reporting and documentation by all State agencies and the handling of
warrants and payroll, as provided by this Act, must be finalized and in
effect no later than July 1, 1974.
(c) The Warrant Escheat Fund, a special fund of which the State
Treasurer is ex officio custodian, as heretofore established by law is
retained.
(Source: P.A. 100-201, eff. 8-18-17.)
(15 ILCS 405/22.1) (from Ch. 15, par. 222.1)
Sec. 22.1. 
		State Comptroller Local Government Advisory Board. 
		
The State Comptroller shall appoint a State Comptroller Local Government
Advisory Board consisting of 10 local officials, 5
certified public
accountants, and 15 public members.  Of the 15 public members at least one
shall be a representative of the Illinois Municipal League and at least one
shall be a representative of the Township Officials of Illinois.  Members of
the Board shall serve 3 year
terms, except for the initial members from each classification
the following terms shall apply:  5 local officials
(including
representatives of municipalities, counties, and townships)
 will serve until the
first Monday in July 1994, and 5 will serve until the first Monday in July
1995; 3 certified public accountants will serve until the first Monday in
July 1994, and 2 will serve until the first Monday in July 1995; 8 public
members will serve until the first Monday in July 1994, and 7 will serve
until the first Monday in July 1995.  Members shall serve until their
respective
successors are chosen and qualified.  This board shall serve the Comptroller
in an advisory capacity, but may at any time, by his request or at its own
initiative, submit to the Comptroller any recommendations concerning the
administration of local governmental finances.  Members shall serve without
compensation but shall be reimbursed for their reasonable expenses incurred
in the performance of their duties.
(Source: P.A. 90-104, eff. 7-11-97.)
(15 ILCS 405/22.2) (from Ch. 15, par. 222.2)
Sec. 22.2. State Government Suggestion Award Board. Upon request from
the State Government
						
						Suggestion Award Board, the Comptroller and the
Director of the
Governor's Office of Management and Budget may hold in reserve
the amounts equal to the savings from the appropriate appropriation line
item for the State agency involved.  The term "reserve" for the purposes of
this Section means that such funds shall not be expended nor obligated for
the fiscal year designated by the Board.
(Source: P.A. 94-793, eff. 5-19-06; 95-185, eff. 1-1-08.)
(15 ILCS 405/23) (from Ch. 15, par. 223)
Sec. 23. 
		County treasurer training program. 
		The Comptroller, in
consultation with the State Comptroller Local Government Advisory Board,
shall establish and conduct a training program for county treasurers.  The
Comptroller shall issue a certificate to each county treasurer who
satisfactorily completes the training program.  In the case of any county
treasurer who fails to satisfactorily complete the training program, the
Comptroller shall so notify the county board of the county in which that
treasurer holds office.  The Comptroller shall reimburse county treasurers
for their reasonable expenses incurred in completing the training program
from monies appropriated to the Comptroller for that purpose.
(Source: P.A. 86-1446.)
(15 ILCS 405/23.7)
Sec. 23.7. Comptroller; local government and school district registry. The Comptroller shall
establish and maintain a registry of all units of local government and school districts within the
State. Within 60 days following the creation or dissolution of a unit of local government or school district, each county clerk shall provide to the Comptroller information for the registry in a manner prescribed by the Comptroller.  Information in the registry may include, but shall not be limited to,
the name, address, and type of government unit, the names of current elected or
appointed office holders, and such other information as the Comptroller may
determine.  Each county clerk shall notify the Comptroller upon learning of the
creation or dissolution of any unit of local government or school district.
(Source: P.A. 101-34, eff. 6-28-19.)
(15 ILCS 405/23.9)
Sec. 23.9. Minority Contractor Opportunity Initiative.  The State Comptroller Minority Contractor Opportunity Initiative is created to provide greater opportunities for minority-owned businesses, women-owned businesses, businesses owned by persons with disabilities, and small businesses with 20  or fewer employees in this State to participate in the State procurement process.  The initiative shall be administered by the Comptroller. Under this initiative, the Comptroller is responsible for the following: (i) outreach to minority-owned businesses, women-owned businesses, businesses owned by persons with disabilities, and small businesses capable of providing services to the State; (ii) education of minority-owned businesses, women-owned businesses, businesses owned by persons with disabilities, and small businesses concerning State contracting and procurement; (iii) notification of minority-owned businesses, women-owned businesses, businesses owned by persons with disabilities, and small businesses of State contracting opportunities; and (iv) maintenance of an online database of State contracts that identifies the contracts awarded to minority-owned businesses, women-owned businesses, businesses owned by persons with disabilities, and small businesses that includes the total amount paid by State agencies to contractors and the percentage paid to minority-owned businesses, women-owned businesses, businesses owned by persons with disabilities, and small businesses.
The Business Enterprise Council created under Section 5 of the Business Enterprise for Minorities, Women, and Persons with Disabilities Act shall provide the Comptroller with names, Federal Employer Identification Numbers, and designations of Business Enterprise Program certified vendors to fulfill the Comptroller's responsibilities under this Section, including, but not limited to, identification of minority-owned businesses, women-owned businesses, and businesses owned by persons with disabilities.
The Comptroller shall annually prepare and submit a report to the Governor and the General Assembly concerning the progress of this initiative including the following information for the preceding fiscal year: (i) a statement of the total amounts paid by each executive branch agency to contractors since the previous report; (ii) the percentage of the amounts that were paid to minority-owned businesses, women-owned businesses, businesses owned by persons with disabilities, and small businesses; (iii) the successes achieved and the challenges faced by the Comptroller in operating outreach programs for minorities, women, persons with disabilities, and small businesses; (iv) the challenges each executive branch agency may face in hiring qualified minority, woman, and small business employees and employees with disabilities and contracting with qualified minority-owned businesses, women-owned businesses, businesses owned by persons with disabilities, and small businesses; and (v) any other information, findings, conclusions, and recommendations for legislative or agency action, as the Comptroller deems appropriate.
On and after the effective date of this amendatory Act of the 97th General Assembly, any bidder or offeror awarded a contract of $1,000 or more under Section 20-10, 20-15, 20-25, or 20-30 of the Illinois Procurement Code is required to pay a fee of $15 to cover expenses related to the administration of this Section.  The Comptroller shall deduct the fee from the first check issued to the vendor under the contract and deposit the fee  into the Comptroller's Administrative Fund. Contracts administered for statewide orders placed by agencies (commonly referred to as "statewide master contracts") are exempt from this fee.
Each Chief Procurement Officer shall provide the Comptroller with names and Federal Employer Identification Numbers of vendors registered in the Illinois Small Business Set Aside Program to aid the Comptroller in fulfilling his or her responsibilities under this Section.
(Source: P.A. 99-143, eff. 7-27-15; 100-391, eff. 8-25-17; 100-801, eff. 8-10-18.)
(15 ILCS 405/23.10)
Sec. 23.10. Contract aspirational goals. The Comptroller shall establish aspirational goals for contract awards substantially in accordance with the Business Enterprise for Minorities, Women, and Persons with Disabilities Act, unless otherwise governed by other law. The Comptroller shall not be subject to the jurisdiction of the Business Enterprise Council established under the Business Enterprise for Minorities, Women, and Persons with Disabilities Act with regard to steps taken to achieve aspirational goals. The Comptroller shall annually post the Office's utilization of businesses owned by minorities, women, and persons with disabilities during the preceding fiscal year on the Office's Internet websites.
(Source: P.A. 100-801, eff. 8-10-18.)
(15 ILCS 405/23.11)
Sec. 23.11. Illinois Bank On Initiative; Commission.
(a)   The Illinois Bank On Initiative is created to increase the use of Certified Financial Products and reduce reliance on alternative financial products.
(b)   The Illinois Bank On Initiative shall be administered by the Comptroller, and he or she shall be responsible for ongoing activities of the Initiative, including, but not limited to, the following:
(1)   authorizing financial products as Certified     Financial Products;
(2)   maintaining on the Comptroller's website a list     of Certified Financial Products and associated financial institutions;
(3)   maintaining on the Comptroller's website the     minimum requirements of Certified Financial Products; and
(4)   implementing an outreach strategy to facilitate     access to Certified Financial Products.
(c) The Illinois Bank On Initiative Commission is created, and shall be chaired by the Comptroller, or his or her designee, and consist of the following members appointed by the Comptroller: (1) 4 local elected officials from geographically diverse regions in this State, at least 2 of whom represent all or part of a census tract with a median household income of less than 150% of the federal poverty level; (2) 3 members representing financial institutions, one of whom represents a statewide banking association exclusively representing banks with assets below $20,000,000,000, one of whom represents a statewide banking association representing banks of all asset sizes, and one of whom represents a statewide association representing credit unions; (3) 4 members representing community and social service groups; and (4) 2 federal or State financial regulators.
Members of the Commission shall serve 4-year terms. The Commission shall serve the Comptroller in an advisory capacity, and shall be responsible for advising the Comptroller regarding the implementation and promotion of the Illinois Bank On Initiative, but may at any time, by request of the Comptroller or on its own initiative, submit to the Comptroller any recommendations concerning the operation of any participating financial institutions, outreach efforts, or other business coming before the Commission. Members of the Commission shall serve without compensation, but shall be reimbursed for reasonable travel and mileage costs.
(d)   Beginning in October 2020, and for each year thereafter, the Comptroller and the Commission shall annually prepare and make available on the Comptroller's website a report concerning the progress of the Illinois Bank On Initiative.
(e) The Comptroller may adopt rules necessary to implement this Section.
(f)   For the purposes of this Section:
"Certified Financial Product" means a financial product offered by a financial institution that meets minimum requirements as established by the Comptroller.
"Financial institution" means a bank, savings bank, or credit union chartered or organized under the laws of the State of Illinois, another state, or the United States of America that is:
(1)   adequately capitalized as determined by its     prudential regulator; and
(2)   insured by the Federal Deposit Insurance     Corporation, National Credit Union  Administration, or other approved insurer.
(Source: P.A. 101-427, eff. 8-19-19; 102-558, eff. 8-20-21.)
(15 ILCS 405/24)
Sec. 24. 
		State Comptroller; fees. 
		The State Comptroller
shall be paid the following fees:
For each certification of any instrument, document, or record in the
office of the Comptroller: $1.
(Source: P.A. 89-233, eff. 1-1-96.)
(15 ILCS 405/25)
Sec. 25. Fund.
(a) All cost recoveries, fees for services, and governmental
grants received by the Comptroller shall be maintained in a special fund in the
State treasury, to be known as the Comptroller's Administrative Fund.  Moneys
in the Comptroller's Administrative Fund may be utilized by the Comptroller,
subject to appropriation, in the discharge of the duties of the office.
(b) The Comptroller may direct and the State Treasurer shall transfer amounts from the Comptroller's Administrative Fund into the Capital Facility and Technology Modernization Fund as the Comptroller deems necessary. The Comptroller may direct and the State Treasurer shall transfer any such amounts so transferred to the Capital Facility and Technology Modernization Fund back to the Comptroller's Administrative Fund at any time.
(Source: P.A. 102-16, eff. 6-17-21.)
(15 ILCS 405/26)
Sec. 26. Illinois Gives Initiative.
(a) The Illinois Gives Initiative is hereby created to provide a mechanism whereby an employee or annuitant may authorize the withholding of a portion of his or her salary, wages, or annuity for payment to Illinois chapters of the American Red Cross whose territories include areas affected by a declaration of disaster issued in accordance with Section 7 of the Illinois Emergency Management Agency Act.
(b) The initiative shall be administered by the State Comptroller, who is authorized to:
(1) develop an electronic mechanism whereby an     employee or annuitant may register with the Office of the Comptroller for the withholding to be deducted from the next available scheduled pay period;
(2) develop policies and procedures necessary for the     efficient transmission of the notification of the withholding under this Section to the employee's Payroll Officer or the annuitant's Retirement Agency; and
(3) develop policies and procedures necessary for the     efficient distribution of the withholdings under this Section to designated Illinois chapters of the American Red Cross.
(Source: P.A. 98-700, eff. 7-7-14; 99-78, eff. 7-20-15.)
(15 ILCS 405/27)
Sec. 27. Comptroller's online ledger. The Comptroller shall establish and maintain an online repository of the State's financial transactions, including expenditure amounts and dates of expenditure, the vendor to which each expenditure was made, the State agency making each expenditure, the salaries of each employee, and, to the extent possible, graphical data. The Comptroller shall establish rules and regulations pertaining to the establishment and maintenance of the online ledger. Any listing of an immediately preceding year's amount of State employee salaries on the online ledger shall list the total amount paid to a State employee during that past calendar year, or a monthly reporting of a State employee's salary from that  past calendar year, as rounded to the nearest hundred dollar. Any monthly reporting of a State employee's salary for the current year shall also be listed as rounded to the nearest hundred dollar. The Comptroller, in his or her discretion, may list the unadjusted total salary amount paid to a State employee for any previous year other than the rounded salary amount for the immediately preceding calendar year.
(Source: P.A. 100-253, eff. 1-1-18; 100-763, eff. 8-10-18; 101-212, eff. 8-7-19.)
(15 ILCS 405/28)
Sec. 28. State Comptroller purchase of real property.
(a) Subject to the provisions of the Public Contract Fraud
Act, the State Comptroller, on behalf of the State of Illinois, is
authorized during State fiscal years 2024 and 2025 to acquire
real property located in the City of Springfield, which the State Comptroller deems necessary to properly carry out
the powers and duties vested in him or her. Real property
acquired under this Section may be acquired subject to any
third party interests in the property that do not prevent the
State Comptroller from exercising the intended beneficial use of
such property. This subsection (a) is inoperative on and after July 1, 2025.
(b) Subject to the provisions of the Comptroller's
Procurement Rules, which shall be substantially in accordance
with the requirements of the Illinois Procurement Code, the
State Comptroller may:
(1) enter into contracts relating to construction,     reconstruction, or renovation projects for any such buildings or lands acquired under subsection (a); and
(2) equip, lease, repair, operate, and maintain those     grounds, buildings, and facilities as may be appropriate to carry out his or her statutory purposes and duties.
(c) The State Comptroller may enter into agreements for the purposes of exercising his or her authority under this Section.
(d) The exercise of the authority vested in the Comptroller to acquire
property under this
Section is subject to appropriation.
(e) The Capital Facility and Technology Modernization Fund is hereby created as a special fund in the State treasury. Subject to appropriation, moneys in the Fund shall be used by the Comptroller for the purchase, reconstruction, lease, repair, and maintenance of real property as may be acquired under this Section, including for expenses related to the modernization and maintenance of information technology systems and infrastructure.
(Source: P.A. 102-813, eff. 5-13-22; 103-266, eff. 1-1-24.)
(15 ILCS 405/29)
Sec. 29. Comptroller recess appointments. If, during a recess of the Senate, there is a
vacancy in an office filled by appointment by the Comptroller by
and with the advice and consent of the Senate, the Comptroller
shall make a temporary appointment until the next meeting of
the Senate, when he or she shall make a nomination to fill such
office. Any nomination not acted upon by the Senate within 60 session
days after the receipt thereof shall be deemed to have
received the advice and consent of the Senate. No person rejected by the Senate for an office
shall, except at the Senate's request, be nominated again for
that office at the same session or be appointed to that
office during a recess of that Senate.
(Source: P.A. 102-291, eff. 8-6-21; 102-813, eff. 5-13-22.)
(15 ILCS 405/30)
Sec. 30. Interactive map. Beginning January 1, 2023, the Comptroller is authorized to establish and maintain an interactive map on the Comptroller's Internet website that provides the location and annual financial information of taxing bodies as reported to the Comptroller's office.
(Source: P.A. 102-907, eff. 1-1-23.)