The Public Funds Statement Publication Act (30 ILCS 15/) is the Illinois law that tells public officers who receive and disburse public funds to prepare a sworn statement of those funds, file it with the county clerk and publish it in a newspaper. The Sangamon County Treasurer's office posts it on its tax distribution page, among the Sangamon County property tax distribution documents, because most taxing districts must publish financial information to keep receiving property tax distributions. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the document itself is published by the county at the official link.
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What is Public Funds Statement Publication Act?
The Public Funds Statement Publication Act (30 ILCS 15/) is the Illinois law requiring public officers who receive and disburse public funds to prepare a sworn statement of money received and paid out, file it with the county clerk and publish it.
The three-page PDF reproduces the text of the Act, Sections 0.01 through 6. At the end of each fiscal year the statement must show:
- all moneys received and from what sources, with items, particulars and details;
- all moneys paid out, naming each person paid and the amount, where the total paid during the fiscal year exceeds $2,500 in the aggregate;
- compensation for personal services, by name, although the officer may instead list each employee in one of six pay categories, from under $25,000.00 to $125,000.00 and over;
- a summary statement of operations for all funds and account groups.
The Act also covers the newspaper publication, the publisher's certificate, the penalties and the exemptions. Section 2.1 bars disclosing the name or address of anyone paid child support or maintenance under a court-ordered wage withholding.
The Sangamon County Treasurer's tax distribution page places the Act among its distribution documents. That page says a form is used by taxing agencies to certify compliance with this Act or with the Municipal Treasurer's Duties (65 ILCS 5/3.1-35-65), and that examples of the reports, notices and statutory language are included to help preparers. The Act is not a distribution report: it governs the officer's own published financial statement.
Who needs to file Public Funds Statement Publication Act?
Public officers other than state officers who, by virtue of their office, receive for disbursement and disburse public funds in discharging governmental or municipal debts and liabilities must prepare, swear to, file and publish the statement. The Treasurer's page adds that most taxing districts are required to publish financial information every year to continue receiving property tax distributions.
The Act does not apply, or changes, for these groups:
- State officers.
- City or village treasurers and municipal officers who must file an annual report under Article 3 of the Illinois Municipal Code, when that report is published.
- Treasurers of a city, village or incorporated town who file an account with the municipal clerk that is published as the cited 1961 Act requires.
- School boards and school districts subject to Section 10-17 of The School Code, and their treasurers (Section 4a).
- County funds or offices, and funds or offices of other local governments, whose funds were audited by a certified public accountant, where the audit report was filed with the county board or county clerk and a notice of its availability was published. These are excused from publishing the statement itself, not from the notice.
Publishers of the newspaper also have a duty under the Act: the certificate of publication.
When to file Public Funds Statement Publication Act
The statement is prepared at the expiration of each fiscal year. Within 6 months after the fiscal year ends, the officer must file the sworn statement with the county clerk of the county where the officer resides and must publish a true, complete and correct copy one time in an English language newspaper.
Newspaper publishers must file a certificate of publication with the county clerk within ten days after the statement is published. The certificate states how many times it ran and the dates of the first and last papers, with a printed copy of the statement attached.
Late or missing compliance has consequences. Under Section 5, an officer or publisher who fails to perform a duty forfeits a sum for each offense, recoverable in a civil action. Section 6 adds a Class A misdemeanor. Under Section 3a, in counties with a population under 500,000 the county treasurer withholds payments to an officer who receives funds from the county collector, county treasurer or township collector until the officer complies with Section 2.
Documents you need
- The sworn statement of moneys received, moneys paid out, personnel compensation and the summary statement of operations, subscribed and sworn to by the public officer, for filing with the county clerk.
- A true, complete and correct copy of the statement for newspaper publication, unless the audit exemption in Section 2 applies.
- The publisher's certificate of publication, with a printed copy of the statement attached, filed with the county clerk by the newspaper publisher within ten days after publication.
- Only where the audit exemption is used: the certified public accountant's audit report filed with the appropriate county board or county clerk.
- Only where the audit exemption is used: a notice of availability of the audit report published one time, stating the period covered, the audit firm's name, and the address and business hours for inspection.
How to fill out Public Funds Statement Publication Act
Confirm the Act applies to you
Check that you are a public officer other than a state officer who receives and disburses public funds, and that none of the exclusions in Sections 1, 2 and 4a covers you.
Close the fiscal year
Prepare the statement at the expiration of each fiscal year, since the 6-month deadlines for filing and publication run from that date.
List all moneys received
Under paragraph (1), enter every amount received and the source it came from, giving items, particulars and details.
List payments over the threshold
Under paragraph (2), when total payments in the fiscal year exceed $2,500 in the aggregate, give the name of each individual paid and the amount paid to each.
Report personal services compensation
Under paragraph (3), give each individual's name and total pay, or elect to list each employee by name in one of the six categories from under $25,000.00 to $125,000.00 and over.
Add the summary statement of operations
Under paragraph (4), include a summary statement of operations for all funds and account groups.
Remove protected child support payees
Do not disclose the name or address of anyone paid child support or maintenance under a court order for wage withholding (Section 2.1).
Swear to the statement
The public officer making the statement subscribes and swears to it before filing.
File and publish within six months
File the sworn statement with the county clerk of the county where you reside, and publish a copy once in an English language newspaper, both within 6 months after the fiscal year ends.
Review and download the completed PDF
Check each entry against the Act's four paragraphs, then download or print the completed PDF from FillingPDF and handle filing and publication as described under How to submit.
How to submit Public Funds Statement Publication Act
The Act routes the statement through three steps: filing with the county clerk, publication in a newspaper, and the publisher's certificate.
- County clerk filing: file the sworn statement in the office of the county clerk of the county where the public officer resides, within 6 months after the fiscal year ends.
- Newspaper publication: publish a true, complete and correct copy one time in an English language newspaper published in the town, district or municipality where the officer holds office. If none is published there, use an English language newspaper published in the county. The cost is paid from the funds of the body the officer serves.
- Publisher's certificate: the publisher files it with the county clerk within ten days after publication, with a printed copy of the statement attached.
- Audit route: where a certified public accountant has audited the funds and the report is filed with the county board or county clerk, a notice of availability is published once instead. It must give the period covered, the name of the audit firm, and the address and business hours where the report can be inspected.
The Act names no mailing address or online portal. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the statement without it being subscribed and sworn to by the public officer who makes it; the Act requires the oath.
- Filing with the wrong county clerk: the statement goes to the clerk of the county where the officer resides, not necessarily where the newspaper is.
- Missing the 6-month window after the fiscal year ends for filing or for publication.
- Publishing a summary or partial version instead of a true, complete and correct copy of the statement.
- Leaving out payees whose total exceeds $2,500 in the fiscal year, or listing compensation without names, unless the officer elects the pay-category option.
- Disclosing the name or address of a person paid child support or maintenance under a court-ordered wage withholding, which Section 2.1 prohibits.
- Relying on the audit exemption without publishing the notice of availability, or publishing one that omits the period covered, the audit firm or the inspection address and hours.
- Publishing in a newspaper that is not in English, or outside the town, district, municipality or county the Act names.
- Not making sure the publisher files the certificate of publication with the county clerk within ten days.
Frequently asked questions
What is the Public Funds Statement Publication Act?
It is the Illinois law (30 ILCS 15/) requiring covered public officers who receive and disburse public funds to prepare a sworn statement of money received and paid out, file it with the county clerk and publish it. The Sangamon County Treasurer posts it on its tax distribution page.
Who has to publish a statement under this Act?
Public officers other than state officers who receive and disburse public funds for governmental or municipal debts and liabilities. Certain municipal officers with published annual reports, school boards and districts under Section 10-17 of The School Code, and their treasurers are excluded.
When is the statement due?
Within 6 months after the fiscal year ends. By then the sworn statement must be filed with the county clerk of the county where the officer resides and published once in an English language newspaper. The publisher then has ten days to file its certificate.
Does Sangamon County property tax money depend on publishing?
For most taxing districts, yes. The Treasurer's page says most are required to publish financial information annually to keep receiving property tax distributions. Under Section 3a, in counties under 500,000 population the treasurer withholds payments from noncompliant officers who receive county funds.
Can a certified audit replace publishing the statement?
For county funds or offices, and those of other local governments, yes in part. If a certified public accountant audited the funds and the report was filed with the county board or clerk, you publish a notice of availability instead. It must state the period, the audit firm and where the report can be inspected.
Who pays for the newspaper publication?
The body the officer serves. Section 4 says the cost of publication is paid out of the funds of the county, district, city, town, village or other body in which the officer holds office. The Act sets no separate fee to file with the county clerk.
What happens if an officer does not comply?
Section 5 makes an officer or publisher who fails a duty forfeit a sum for each offense, recovered in a civil action. Section 6 makes it a Class A misdemeanor. The county treasurer may also withhold payments in counties under 500,000 population.
Can I fill out the Public Funds Statement Publication Act online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Sangamon County and does not file, publish or submit anything; the statement goes to the county clerk and the newspaper as the Act directs.
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