© Copyright; 1998-2004
The Township Officials of
| Supervisor | Board of
| Highway Commissioner
RESPONSIBILITIES OF TOWNSHIP SUPERVISOR
The report should
- amount of tax levied in the preceding
- amount collected and paid over to
- amount paid out by the supervisor and on what
- amount and kind of outstanding debt due and unpaid, as
well as debt not yet due and when it will
The clerk will post a copy of the statement at the place
of the annual town meeting 2 days before the meeting is held.
This statement will be read aloud by the clerk at the annual town
- Annual Treasurer’s Report: As custodian of public
monies, the supervisor must annually prepare a statement of
receipts and disbursements. The report must be filed with the
township clerk within 6 months after the end of the fiscal year.
The township clerk will then file a certified copy of the report
with the county clerk. The clerk will also publish a copy of the
report in the newspaper. There is no statutory format for this
report; therefore, the supervisor may design his or her own
format. Remember that separate reports must be completed for the
township and the road district.
- Annual Financial Report: This report is to be filed with
the Comptroller’s Office within 6 months after the end of
the fiscal year. An audit should accompany the AFR if the
township appropriates more than $200,000 a year ($850,000 of
revenues for FY 2003 and thereafter).
- When the electors at an annual or special township
meeting vote to transfer money from one fund to another, the
supervisor as treasurer shall make the transfer. Remember, the
only fund that you can transfer money out of is the town fund.
Only one type of fund transfer can be made without elector
approval: transferring money from the town fund to the General
Assistance fund if there is a need.
- When the trustees order audited township bills to be
paid, the supervisor must pay the bills if the money is in the
said fund. When the highway commissioner orders road bills paid
(and if they have been audited by the board of trustees), the
supervisor must pay the bills.
- The supervisor is Supervisor of General Assistance and
has sole jurisdiction over the office of General Assistance. The
supervisor may appoint other employees without prior approval of
the township board and determine their compensation and duties.
Payments issued to General Assistance recipients may be made
prior to auditing by the board of trustees.
If the township is a state-receiving township, they must
adopt the State Department of Public Aid manual. If the township
is not a receiving township, the township can choose to adopt the
DPA manual or the TOI Supervisors’ Division General
Assistance manual. Townships can also choose to write their own
- When electors vote at an annual township meeting to come
under the Illinois Municipal Retirement Fund, the supervisor must
make application to the IMRF for a study of the township to see
if they will accept the township into the
- The supervisor, with the advice and consent of the
township board, may appoint a township
- The supervisor is chair of the board of trustees. The
supervisor has a vote on all matters and should exercise voting
powers on all issues.
TOWNSHIP BOARD OF
- The township board has the power to call special
township meetings. The township board determines the place for
holding the annual or special township
- The resignation of a township official is made to the
township board, except in the case of a multi-township assessor
whose resignation is made to the multi-township board. Within 60
days, the township board must fill by appointment all vacancies
occurring in any of the township offices, except for the office
of multi-township assessor.
- The township board designates depositories for all
township funds and road district funds.
- The township board has the power to audit the accounts
of the supervisor and highway commissioner. They should check to
see that the public official has drawn his or her order on the
proper fund in line with the budget and appropriation ordinance.
If orders are not in accord with the budget and appropriation
ordinance, then the bills should not be approved. Also, if the
account does not have funds in the bank to cover the order, the
bill may not be paid. In terms of the highway commissioner, if he
does not have an item budgeted for, then the trustees can refuse
to allow the bill for that purchase. Otherwise the board has to
approve the expenditures.
- Annual Audit: If a township appropriates $200,000 or more
during a fiscal year (exclusive of road funds), the township
board must have a CPA audit done within 6 months after the close
of each fiscal year. The board must file a copy of the audit with
the township clerk and the county clerk. (The $200,000
appropriation threshold has been changed to $850,000 of revenues
for FY 2003 and thereafter)
In townships that appropriate less than $200,000 a year
(exclusive of road funds), the township board shall have all
accounts and records of the township audited by an independent
auditing committee composed of 3 township electors who are chosen
by the board. A copy of the auditing committee’s report
must be filed with the township and county clerks. (The
$200,000 appropriation threshold has been changed to $850,000 of
revenues for FY 2003 and thereafter)
Regardless of annual appropriation, every township board
must have a CPA audit conducted within 6 months after a) the end
of each term of office of the township supervisor and b) after a
vacancy occurs in the office of the township
- The township board prepares the township budget and
appropriation ordinance within or before the first quarter of
each fiscal year. The tentative form must be made conveniently
available to public inspection at least 30 days prior to a public
hearing. A notice of the public hearing must be published in the
newspaper at least 30 days prior to the public hearing. A public
hearing is held on the tentative budget, and the board of
trustees adopts the budget. A copy of the budget is to be filed
with the township and county clerks within 30 days after its
The township board of trustees also approves and adopts
the highway commissioner’s budget or any part of the budget
they deem necessary. Road district budget is adopted at the
- During the month of June, the township board is required
to adopt an ordinance stating its intent to comply with the
Illinois Prevailing Wage Law. Within 30 days after adopting the
ordinance, the township must publish in the newspaper a notice
stating that the area’s prevailing wage has been
determined. A certified copy of the ordinance and the sample
certificate should be filed with the Secretary of State’s
- The township board may borrow money from any bank or
financial institution or, with the approval of the highway
commissioner, from a township road district fund, if the money is
to be repaid within one year from the time it is
- The township board can make transfers between line items
within any fund in the budget and appropriation ordinance not to
exceed 10% of the total amount appropriated in each fund. You
cannot make transfers between appropriated line items in
- The township board may amend the budget and
appropriation ordinance anytime during the fiscal year by
following the same procedure as is provided for its original
- The township clerk is clerk for the township, board of
trustees, clerk of all township meetings, and ex-officio clerk
for the highway commissioner.
- The clerk must give notice of the time and place of
annual and special township meetings by posting written or
printed notices in 3 of the most public places in the township at
least 10 days before the meeting and by at least one publication
in a newspaper, if there is an English language newspaper
published in the township. The notice must set forth the agenda,
as approved by the township board.
- The clerk is to keep minutes of the proceedings of all
- The clerk may administer oaths and take affidavits in
all cases required by law to be administered or taken by township
- The township clerk shall annually certify to the county
clerk the amount of taxes required to be raised for all township
- The clerk is responsible for taking the roll call on all
votes. Appointments or filling of vacancies, setting of salaries,
etc. require roll call votes.
- The township clerk must be present at all bid openings
for both the township and the road district. The clerk is also
responsible for placing the advertisement of bids at least once
in the newspaper.
- The township clerk approves the supervisor’s bond.
The bond is filed in the township clerk’s office with the
clerk’s approval endorsed on it.
- The clerk is a non-voting member of the township board
of trustees. However, the clerk is entitled to cast one vote in
the case of a tie vote to fill a vacancy in a township
- The township clerk accepts and files the Annual
Supervisor’s Report and posts a copy of the statement at
the place of the annual township meeting 2 days before the
meeting is held. The clerk reads the statement aloud at the
annual township meeting.
- The highway commissioner annually submits the tax levies
for the following year. They are submitted to the township board
so that they can be certified to the county clerk and filed no
later than the last Tuesday in December. The certificate of levy
may not be increased or decreased in any way by the township
board. If the levy is an increase of more than 5% over the
previous year’s extension, then the road district will have
to go through Truth in Taxation.
- Thirty days prior to the adoption of the road
district’s budget and appropriation ordinance, the highway
commissioner must submit to the township clerk and the township
board a tentative budget and appropriation ordinance. This budget
will be available for public inspection for 30 days. The township
board must approve the highway budget or any part thereof they
deem necessary at the public hearing, on or before the last day
of the first quarter of the fiscal year.
- Within 30 days preceding the annual township meeting,
the highway commissioner must submit a report to the township
board showing an inventory of equipment over $200 and a statement
of all outstanding bills.
- The highway commissioner shall not enter into a contract
for the construction or repair of any road in excess of $10,000
nor purchase any material, machinery or appliances for more than
$10,000 without the written approval of the county
Except for professional services, when the cost of
construction, materials, supplies, new machinery, or equipment
exceeds $10,000, the contract for such will be awarded by the
highway commissioner to the lowest responsible bidder. An
advertisement for bids must be published at least once by the
township clerk in a newspaper at least 10 days prior to the time
set for the opening of bids.
- The highway commissioner has the authority to contract
with the highway commissioner of any other road district or with
the corporate authorities of any municipality or county to
furnish or obtain services and materials for the maintenance,
repair and construction of roads.
- Within 30 days after issuing warrants, the highway
commissioner must furnish the county engineer a list of such
warrants showing where money was spent, for what purpose, and the
amount expended. The township clerk must countersign and keep
record of warrants.
- The township highway commissioner has the authority to
purchase, lease or finance the purchase of equipment under
contracts providing for payments in installments over a period of
time not more than 10 years with interest not to exceed
- The road district must adopt an ordinance stating its
intent to comply with the Illinois Prevailing Wage Law. Within 30
days after adoption, a notice must be published in the newspaper.
A certified copy of the adopted ordinance and the certificate of
compliance must be filed with the Secretary of State’s
- The highway commissioner’s salary comes out of the
town fund, or up to ½ can come out of the road and bridge
fund or permanent road fund with the approval of the township
board and the highway commissioner.
- In paying bills, the highway commissioner fills out an
order for payment. This must be countersigned by the clerk prior
to approval by the township board. The clerk then delivers all
approved claims to the supervisor for payment.
Once the road district budget is adopted, the highway
commissioner is free to spend as he sees fit as long as the
expenditure is accounted for in the budget.
- Review all the property with manufactured homes to be
assessed for the Mobile Home Local Services
- Keep office running smoothly and efficiently. Submit a
budget request to the township board annually.
- Keep up on new and old legislation.
- Be the source of facts, figures and information on
economy and spending of taxing bodies.