FINANCE

FORMS

Local Finance Forms

Overview

Illinois local public libraries have a number of financial responsibilities throughout the fiscal year, from determining annual funding needs and requesting tax levies to establishing and managing special-purpose funds.

In 2024, the Illinois Supreme Court implemented significant amendments to its Policy on Access for Persons with Disabilities (M.R. 25307). The policy requires all state courts to ensure that individuals with disabilities have full and equal access to participate in court activities. This includes ensuring that court documents, forms, and accommodations comply with Title II of the Americans with Disabilities Act (ADA) and the Illinois Human Rights Act.

As a result, Illinois courts and many individual counties have updated their forms and filing requirements to meet accessibility standards. To assist libraries, we have provided updated sample forms commonly used in library financial matters, along with an information checklist that identifies the information typically required for filing.

Because Illinois has more than 100 counties, it is not feasible for us to maintain or distribute the official forms required by each jurisdiction. The samples provided are intended as educational resources and should not be considered official filing documents.

We hope the sample forms serve as helpful guides as you prepare your local filings.

Disclaimer

The sample forms, checklist, and guidance materials provided through the iLEAD Library Ready Reference are intended as educational resources to assist Illinois public libraries in understanding statutory requirements and preparing local filings.

These materials are provided for informational purposes only and do not constitute legal advice. Laws, regulations, administrative rules, and local requirements may change over time, and individual library circumstances may require different approaches. Accordingly, libraries should not rely solely on these materials when making legal, financial, or administrative decisions.

Before using any form or submitting any filing, libraries are encouraged to consult with their legal counsel, accountant, auditor, county clerk, municipal officials, or other qualified professional advisors to obtain current forms, verify statutory compliance, and ensure that all local requirements have been met. The Finance Forms provided on this page are available in PDF (Portable Document Format), which may be viewed or printed using your browser and Adobe Reader. Adobe Reader may be downloaded free from Adobe. Get Adobe Reader

Sample Annual Report

Provides a template for the annual written report required of a local public library board under 75 ILCS 5/4-10. The sample organizes information concerning receipts, expenditures, library materials and circulation, property acquired through gifts or purchases, extensions of library service, fund requirements, accumulated funds, outstanding liabilities, and other relevant library information. The form notes that the report is to be completed within 30 days after the close of the fiscal year and verified under oath by the secretary or another board officer.

Sample Annual Report — Local Library (PDF)

Sample Building and Maintenance Tax Resolution — Local Library

Provides sample resolution language for a local public library seeking to levy the .02% building and maintenance tax authorized under the Local Library Act. The resolution addresses the tax for building and maintenance purposes, the applicable petition and referendum rights of electors, and publication following adoption.

Sample Building and Maintenance Tax Resolution — Local Library (PDF)

Sample Building and Maintenance Tax Resolution Notice — Local Library

Provides a companion public-notice template for a library adopting a building and maintenance tax resolution. In addition to describing the tax, the notice includes spaces for the number of voter signatures required to petition for a referendum, the petition deadline, and the applicable referendum date.

Sample Building and Maintenance Tax Resolution Notice — Local Library (PDF)

Sample Levy Request Letter

Provides a sample letter for communicating the Library Board’s annual tax levy determination to the appropriate city, village, town, or township officials. The form identifies the requested amounts by levy purpose so that the library’s determination can be incorporated into the corporate authority’s tax levy ordinance. The sample includes corporate, building and maintenance, working cash, insurance/risk-management, IMRF, Medicare, and Social Security levy amounts.

Sample Local Library Levy Request Letter — Local Library (PDF)

Sample Levy Resolution with Certificate

Provides a more detailed sample resolution for the Library Board to formally determine the amounts required for the library’s annual tax levy. The form separates amounts by authorized purpose and directs the board secretary to file a certified copy with the appropriate city, village, town, or township clerk for presentation to the corporate authorities. The document also includes a Secretary’s Certificate for certifying the resolution and documenting its adoption by the board.

Sample Levy Resolution with Certificate — Local Library (PDF)

Sample Self-Insurance Reserve Fund Resolution

Provides sample language for a board that has accumulated funds in a Self-Insurance Reserve Fund under 75 ILCS 5/4-7(16) and wishes to establish a plan for the reserve. The sample identifies risk management, loss control, safety-related equipment and materials, and protection of library facilities, programs, staff, patrons, trustees, and taxpayers as purposes of the plan.

Sample Self-Insurance Reserve Fund Resolution — Local Library (PDF)

Sample Special Reserve Fund Ordinance

Provides sample ordinance language for establishing a Special Reserve Fund under 75 ILCS 5/5-8. The ordinance provides for transferring qualifying unexpended annual public library tax balances to the fund and calls for the board to develop and adopt a plan governing the use of those accumulated resources.

Sample Special Reserve Fund Ordinance — Local Library (PDF)

Sample Special Reserve Fund Plan Ordinance

Designed to accompany an established Special Reserve Fund, this sample provides language for formally documenting the purpose and planned use of accumulated reserve funds. The sample identifies potential purposes such as facility studies, acquisition of real estate, construction, remodeling, repairs, improvements, additions, equipment, and materials related to expanded library facilities.

Sample Special Reserve Fund Plan Ordinance — Local Library (PDF)

Sample Working Cash Fund Resolution

Provides sample language for creating and maintaining a Local Public Library Working Cash Fund under 75 ILCS 5/4-13. The fund is intended to help ensure that the library has sufficient cash available to meet ordinary, necessary, and committed expenditures while awaiting the collection of lawfully levied taxes. The sample also addresses the fund balance, source of funding, separate accounting, annual budget identification, and transfers to the General Library Fund in anticipation of tax collections.

Sample Working Cash Fund Resolution — Local Library (PDF)

Before Using a Sample Form

Important: These forms are provided as educational samples and should not be treated as substitute legal documents or official forms required by a municipality, township, county, or other governmental entity. Before using a sample, confirm that the statutory citations, tax rates, deadlines, procedures, and other requirements remain current and applicable to your library. Consult the library’s attorney or other appropriate professional advisor when necessary.

 

District Finance Forms

Overview

Illinois public library districts have specific financial responsibilities throughout the fiscal year, including adopting a Budget and Appropriation Ordinance, establishing the annual property tax levy, managing public funds and investments, and maintaining special-purpose funds.

The sample forms below are provided as practical starting points to help library directors, trustees, and administrators understand documents that may be used to carry out these responsibilities. Some forms are part of the library district’s regular annual financial cycle, while others apply only when the district takes a particular financial action or when specific statutory conditions are met.

Important: These are sample documents and not official filing forms. Before adopting, publishing, filing, or submitting a document, confirm current statutory requirements, deadlines, publication requirements, and local filing procedures. When appropriate, consult the library district’s attorney, accountant, auditor, county clerk, or other qualified professional advisor.

Sample Banking Ordinance

Provides sample ordinance language authorizing the public library district to deposit, withdraw, and maintain district funds with designated financial institutions and the Illinois Public Treasurer’s Investment Pool. The sample also establishes authorized signatures for withdrawals from district funds and payroll accounts and directs the board secretary to provide appropriate certification to the financial institutions.

Sample Banking Ordinance — Public Library District (PDF)

Sample Budget and Appropriation Ordinance with Certificate

Provides a comprehensive sample Annual Budget and Appropriation Ordinance for a public library district. The form includes example appropriations for corporate purposes and special-purpose funds, along with estimated revenues by source. The sample notes that its categories and line items are examples and should be adapted to the individual library district. The form also reflects the public-inspection and hearing process and includes a secretary’s certificate documenting adoption of the ordinance and certification of anticipated revenues.

Sample Budget and Appropriation Ordinance with Certificate — Public Library District (PDF)

Sample Budget and Appropriation Public Hearing Notice

Provides sample legal-notice language announcing the public hearing on the district’s proposed Annual Budget and Appropriation Ordinance. The form identifies the hearing date, time, and location, fiscal year covered by the ordinance, opportunity for public participation, and availability of the tentative budget for review before the hearing.

Sample Budget and Appropriation Public Hearing Notice (PDF)

Sample Certification of Estimated Revenues by Source

Provides a separate certification of the revenues the district anticipates receiving during the fiscal year, including taxes, grants, gifts, interest, replacement taxes, working cash, and other revenue sources. The sample specifically notes that this separate document is not generally used because the same information is included in the Budget and Appropriation Ordinance, but that some county clerks may request a separate certification.

Sample Certification of Estimated Revenues by Source (PDF)

Ready Reference Tip: Check with your county clerk before preparing this form. The sample advises that it should not be prepared or filed unless the county clerk requires a separate certification.

Sample Levy Ordinance with Certificate

Provides sample language for the district’s annual property tax levy following adoption of the Budget and Appropriation Ordinance. The form identifies levy amounts for corporate and various special-purpose funds and directs the secretary to file a certified copy with the county clerk. The sample also includes a Certificate of Levy and Truth in Taxation Certificate of Compliance.

Sample Levy Ordinance with Certificate — Public Library District (PDF)

Sample Building and Maintenance Tax Ordinance — District

Provides sample ordinance language for a public library district seeking to levy the .02% building and maintenance tax described in the form under 75 ILCS 16/35-5. The sample addresses the tax’s building and maintenance purpose, electors’ petition and referendum rights, and publication following adoption.

Sample Building and Maintenance Tax Ordinance — Public Library District (PDF)

Sample Building and Maintenance Tax Public Notice — District

Provides the companion public-notice language for the district’s building and maintenance tax ordinance. In addition to describing the tax, the sample contains spaces for the number of voters required to petition for an election, the petition deadline, and the referendum date.

Sample Building and Maintenance Tax Public Notice — Public Library District (PDF)

Sample Working Cash Fund Ordinance

Provides sample ordinance language for creating and maintaining a Public Library District Working Cash Fund under 75 ILCS 16/30-95. The sample describes the fund as a mechanism for maintaining sufficient cash to meet ordinary, necessary, and committed library expenditures while awaiting collection of taxes. It also addresses the fund balance, source of funding, separate accounting, annual budget identification, and transfers to the General Library Fund in anticipation of tax collections.

Sample Working Cash Fund Ordinance — Public Library District (PDF)

Sample Special Reserve Fund Ordinance

Provides sample ordinance language for formally establishing a Special Reserve Fund under 75 ILCS 16/40-50. The sample provides for transferring qualifying unexpended annual public library tax balances to the fund and calls for the board to develop and adopt a plan governing the use of those accumulated resources.

Sample Special Reserve Fund Ordinance — Public Library District (PDF)

Sample Special Reserve Fund Plan Ordinance

Designed for use with an established Special Reserve Fund, this sample provides language for documenting the plan and purpose for accumulated reserve funds. The sample identifies purposes such as facility studies, acquisition of real estate, construction, remodeling, repairs, improvements, additions, equipment, and materials related to expanded library facilities.

Sample Special Reserve Fund Plan Ordinance — Public Library District (PDF)

Sample Self-Insurance Reserve Fund Ordinance

Provides sample language for a district with accumulated balances in a Self-Insurance Reserve Fund. The sample establishes a plan focused on protecting the library, staff, patrons, trustees, and taxpayers through risk management, loss-control programs, safety improvements, and related equipment and materials.

Sample Self-Insurance Reserve Fund Ordinance — Public Library District (PDF)

Sample Investment Ordinance

Provides sample ordinance language authorizing the district to invest funds that are not immediately needed, consistent with the district’s investment policy. It assigns responsibilities to the treasurer and board officers and includes an accompanying list of potential investment vehicles identified in the sample.

Sample Investment Ordinance — Public Library District (PDF)

Sample Truth in Taxation Notice of Proposed Property Tax Increase

Provides sample public-notice language for a proposed property tax increase. The form identifies the public hearing and compares proposed corporate and special-purpose taxes, debt-service taxes, and total property taxes with the previous year’s extensions.

Sample Truth in Taxation Notice of Proposed Property Tax Increase (PDF)

Sample Truth in Taxation Letter to Newspaper

Provides a sample transmittal letter to the newspaper for publication of a Truth in Taxation public-hearing notice. The form includes specific publication instructions concerning timing, minimum notice size, type size, border, and placement, and requests copies of the certificate of publication.

Sample Truth in Taxation Letter to Newspaper (PDF)

Sample Truth in Taxation Notice of Adopted Property Tax Increase

Provides sample notice language for circumstances in which notice of an adopted property tax increase is required. The form compares adopted corporate and special-purpose property taxes and total property taxes with the prior year’s extensions and provides spaces for the applicable percentage increases.

Sample Truth in Taxation Notice of Adopted Property Tax Increase (PDF)

Before Using a Sample Form

Important: These forms are educational samples intended to help Illinois public library districts understand common financial documents and procedures. They should not be treated as substitutes for legal advice or as official forms required by a county or other governmental entity. Before using a sample, confirm that statutory citations, tax rates, deadlines, publication requirements, filing procedures, and other provisions remain current and applicable to your district. Consult the district’s attorney, accountant, auditor, county clerk, or other appropriate professional advisor when necessary.