E-Help 04/05/2007
INCLUDES:
1. IMTA Annual Conference June 24-26 in Bloomington
2. Silent Auction
3. IMTA Board Positions
4. APT’s Listserv Program
5. APT’s Annual Conference Aug 11-15th in San Diego
7. Tax Exempt Certificate (Lockport)
8. IMTA/ IPPFA’s Public Employee’s Benefits mini-conference 4/26-27
Bloomingdale
9. Senate Bill 1429 (sales tax)
10. Local Gov News offers one free month membership to IMTA members.
11. Court Supervision Fees
12. Senate Bill 1166 Pension Investment Authority
“Thanks again to everyone that has contributed information in the past. If you
have questions, please feel free to send me your request. If you are responding
to a request, please send your response to the requester and include me as a
“cc”. Thanks again!”
Michael Peterson
mpeterson@villageofgrayslake.com
www.imtausa.org
www.aptusc.org
www.publictreasuryinstitute.com/bookshop/catalog.do
June 24-26, 2007 IMTA Annual Conference... Doubletree Hotel in Bloomington IL!!!!
Watch for registration forms being mailed in next couple of weeks.
SILENT AUCTION
This year’s annual conference in Bloomington, Illinois, is rapidly approaching. Each year at the annual conference a silent auction is held to help raise money for the IMTA. By donating something for the silent auction you will be helping the IMTA in many ways. The IMTA uses all its funds to hold its annual conference, seminars, fall institute, and provide countless services to its members.
Items of any kind are welcome (hats, shirts, collectibles, etc.). Even if you will be unable to attend this year’s annual conference your silent auction items would be greatly appreciated. So, if your community has a special attraction, restaurant, or your municipality has something to donate please contact Julie Miller, Village of Mt. Zion, (217) 864-5424 or email her at j_miller@mtzion.com to register your items.
Let’s make this year’s silent auction a huge success!!!!!
Julie Miller
j_miller@mtzion.com
IMTA BOARD POSITIONS
The Nominating Committee is seeking applications for 2007/08 Board of Director
positions that are due to expire.
The nomination application is on the website at www.imtausa.org . Deadline to receive nominations is May 31st, 2007. This will allow the Nominating Committee some time to review and assemble a proposed slate of candidates prior to the Conference.
Thanks for your consideration of serving IMTA.
Janet Goehst
planotreasurer@comcast.net
APT’s LISTSERV IS UP AND RUNNING!!!
Dear Members of APT US&C,
I would like to introduce you to a new service that is being offered to all members of APT US&C. This new technology that is being offered is called a Listserv. A Listserv is an interactive email discussion group between all members of APT US&C. The APT Listserv is hosted at APT US&C headquarters and will allow each member to benefit from the experience, knowledge, and wisdom of your peers.
The staff and members of APT US&C have developed several lists to help everyone begin discussions on various topics that are related to the field of treasury management. The discussion lists can be found below:
1.
Accounting, Audit, and Financial Reporting
2.
Budgeting and Financial Planning.
3.
Cash Flow Management
4.
Cash Management Investing.
5.
Debt Management.
6.
Human Resources Payroll
7.
Management Policy
8.
Pensions and Benefits
9.
Technology and Digital Government.
10.
Treasury Management.
To participant in the APT List Server, email the list(s) you are interested in from above to membership@aptusc.org. Once we receive your e-mail we will process your request immediately and you will receive an introductory welcome message from each topic you sign up for. Once you receive each of these messages you can begin discussing any related topic by simply responding to the topic’s welcome email. Rather than receiving e-mails during the day you can also request that you receive one condensed e-mail during the day that will include all e-mails that occurred during the day. Within the next two weeks, you will be able to automatically manage your user preferences by logging into the member’s only portion of the APT US&C website.
The staff at headquarters hopes that this new technology service will help all members of our association expand their knowledge capital by having a direct connection with all other members of the APT US&C community.
If you have any difficulty with these discussion lists, please contact APT US&C at membership@aptusc.org.
Sincerely
Kelley Noone
Executive Director
Association of Public Treasurers United States & Canada
962 Wayne Avenue Suite 910
Silver Spring, MD 20910
301- 495 -5560
Phone
301-495-5561
Fax
http://www.aptusc.org
7. Tax Exempt Certificate
Mike,
I was wondering how others are handling requests from Contractors or Developers
for use of the municipality’s tax exempt certificate.
Also, is there a way that the City can get a list of who has been using their tax exempt number? I've recently come across a contractor who used our tax exempt number for a project that was not done for the City of Lockport.
Thank you,
Janice Colvin
jcolvin@lockport.org
Just FYI.
Dept of Revenue stated that the municipality would not lose their tax exempt status for improper use of the exemption certificate or sales tax exempt number.
The vendor is responsible for asking for proper documentation for their files for all tax exempt purchases. Vendors are audited by DOR for backup documentation for tax exempt purchases. DOR frequently receives calls from vendors asking "I have a contractor at the counter making a purchase that he claims is exempt from sales tax. What should I do?" DOR's response is "Ask for a copy of the tax exemption certificate and a copy of the contract between the contractor and tax exempt body or an affidavit from the tax exempt body that the purchase is for a tax exempt purpose."
DOR reports that there isn't a database of tax exempt purchases. They are not capable of producing a report showing information about a tax exempt purchase using your exemption number. The vendor is the only one that has individualized records of exempt purchases.
If you suspect someone has improperly used your tax exempt number for non-municipal purchases, you can contact the DOR Investigations Unit at 217.785.8200.
Michael
IPPFA & Illinois Municipal Treasurers Association
Present the First
Public Employees Benefit Mini-Conference
. . . . APRIL 26 & 27, 2007 . . . .
at INDIAN LAKES RESORT, Bloomingdale, IL
IPPFA & IMTA is presenting a FIRST OF ITS KIND 2-day Public Employees Benefit mini-conference in Bloomingdale. Topics to be addressed include Family Leave & Medical Act, Windfall Elimination Provision, Retiree Medical Insurance Rights, GASB 45 and much more.
Please join us and learn the answers to the questions on the minds of all public employees. The goal of this conference is to make you a better informed public employee.
The information provided at this conference is of interest to all public employees including treasurers/finance directors, teachers, police officers, fire fighters, public works employees, transit workers, and others.
Exhibitors representing areas of interest to public sector employees will be on hand including post retirement medical insurance, post retirement health care, 125 and 457 deferred comp plans, and more.
*** IPPFA/IMTA APRIL 26 & 27, 2007 Mini-Conference ***
at
Indian Lakes Resort, 250 W. Schick Road, Bloomingdale, IL
(I-355 to Lake Street (west) to Bloomingdale Rd. (south) to Shick Rd. (west) to Indian Lakes Resort)
For hotel reservations (630) 225-7558 (IPPFA/IMTA hotel rate - $129.00 +tax)
8:00 am registration and coffee
seminar will start at about 8:45 or 9:00 am
DAY ONE / April 26th
Family and Medical Leave Act
Taxability of Your Pension/Windfall Elimination Provision
Retiree Medical Insurance Rights - What is the Law?
Public Safety Officer Catastrophic Injury Act - Rules & Case Law
GASB 45 Rules
DAY TWO / April 27th
Pension Enhancements (Spikes) - What is Legal?
Transfer of Service/Portability - Police & Fire Rules
HRA’s - The Latest in Medical Insurance Plans
COMPLIMENTARY LUNCHEONS BOTH DAYS
REGISTER NOW FOR THIS CONFERENCE AND LEARN INFORMATION VITAL TO ALL PUBLIC EMPLOYEES
Registration $25.00 per person How many will be attending? ____ R S V P via FAX to 847-608-6019
Please indicate which group(s) of public sector employees you are affliated with:
Police ____ Fire____ Pension Fund____ Teachers____ Labor Union____ IMTA ____ Other _____
Name of Organization(s)____________________________________________________________________________________
Please Print Name of those attending
Please Print Name of those attending
Contact Person:_________________________________________ Phone: (_______)_______________________
Fax: (_______)_______________________ Email: _____________________________________
10. SENATE BILL 1429 (sales tax)
I know some of you have seen in various places information on Senate Bill
1429. This is the Bill that would "streamline" sales and use taxes. We are
concerned that in the process to change the system to accommodate potential
internet sales taxes it would also impact bricks and mortar sales. As noted
in the IML Legislative Bulletin one portion of the bill would change sales to
destination sourcing, or to the community of the purchaser, instead of where an
item is purchased which would profoundly impact communities that rely on sales
tax for a significant portion of their revenues.
I would urge you to contact your Senator to oppose this bill.
Thank you.
Sincerely,
Mike Allison
Village Manager
Village of Vernon Hills
mikea@vhills.org
11. LOCAL GOV NEWS
FREE 1-MONTH MEMBERSHIP
To request a free 1-month membership, e-mail us at info@localgovnews.org.
QUOTE OF THE DAY
Assumptions are the termites of relationships
--Henry Winkler
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ASK ANCEL GLINK..the question changes each Friday
Q: Can people who speak for or against a proposal at a Plan Commission or Zoning Board hearing be required to take an oath? Are they to be treated like witnesses, giving sworn testimony?
A: Planning and zoning boards of municipalities and townships, which have the power to either recommend or grant zoning requests must receive testimony under oath. That question is specifically dealt with in the Illinois Municipal Code when it relates to cities and villages. 65 ILCS 5/11-13-18 provides that "all testimony by witnesses in any hearing provided for in this Division 13 shall be given under oath." Division 13 of the Illinois Municipal Code, is entitled "Zoning" and its provisions deal with the creation of zoning ordinances, the granting of special uses and variances and amendments to zoning ordinances. In most cases, the testimony of witnesses are held before bodies such as the Plan Commission or Zoning Board of Appeals, which make recommendations to the Village
Board or City Council. All of that testimony should be under oath. Municipalities are allowed to hold public hearings on variances before the Village Board or City Council. In the rare instance where a municipality exercises that option, the testimony heard before the Corporate Authorities would be given under oath as well.
The provisions in the Township Code that deal with zoning are much briefer. There is no specific provision which is the equivalent of Section 5-11-13-18. The closest language which appears to relate to the question is 60 ILCS 1/110-40, which gives the Chairman of the Zoning Board of Appeals the ability to "administer oaths and compel the attendance of witnesses." In addition, some actions which can be taken regarding Township zoning would imply that a transcript is to be made and perhaps that the testimony is to be under oath. 60 ILCS 1-110-50 provides that: "All final adjudicative decisions of the board of appeals are subject to judicial review under the Administrative Review law...."
In order for a case to be heard at the Circuit Court on administrative review, the parties are required to file a transcript of testimony and one would anticipate that the testimony taken would, in fact, be under oath. There is little reason not to take testimony on zoning requests under oath. The cost of the court reporter can be billed to the applicant.
(Note: This column is not meant to provide legal advice. Consult with your local attorney.)
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LocalGovNews.org
P.O. Box 541
Downers Grove, IL 60515
COURT SUPERVISION FEES
More Ancel Glink FAQs at: http://www.ancelglink.com
Q: The circuit court clerk is telling the village that some of the fine revenue from traffic court violations can only be used to buy and maintain police vehicles. What authority does the court clerk have to tell the village how to spend money?
A: The court clerk is only telling you what the State law says. Beginning January 1, 2007, courts began to impose a new $20 fee on anyone who is "sentenced" to court supervision, pursuant to 625 ILCS 5/16-104c, a section of the Illinois Vehicle Code.
"Supervision" means that the defendant is found "not guilty" on the condition that the person commits no new violations of law for a stated period of time. At the end of the period of supervision, the case is dismissed with no fine imposed. In order to prevent municipalities from losing revenue in such cases, the General Assembly added the $20 mandatory fee, and specified that the revenue must be used for the acquisition or maintenance of police vehicles.
COURT SUPERVISION FEES
(625 ILCS 5/16 104c)
Sec. 16 104c. Court supervision fees.
(a) Any person who, after a court appearance in the same matter, receives a disposition of court supervision for a violation of any provision of this Code shall pay an additional fee of $20, which shall be disbursed as follows:
(1) if an officer of the Department of State Police
arrested the person for the violation, the $20 fee shall be deposited into the State Police Vehicle Fund in the State treasury; or
(2) if an officer of any law enforcement agency in
the State other than the Department of State Police arrested the person for the violation, the $20 fee shall be paid to the law enforcement agency that employed the arresting officer and shall be used for the acquisition or maintenance of police vehicles.
(b) In addition to the fee provided for in subsection (a), a person who, after a court appearance in the same matter, receives a disposition of court supervision for any violation of this Code shall also pay an additional fee of $5, if not waived by the court. Of this $5 fee, $4.50 shall be deposited into the Circuit Court Clerk Operation and Administrative Fund created by the Clerk of the Circuit Court and 50 cents shall be deposited into the Prisoner Review Board Vehicle and Equipment Fund in the State treasury.
(c) The Prisoner Review Board Vehicle and Equipment Fund is created as a special fund in the State treasury. The Prisoner Review Board shall, subject to appropriation by the General Assembly and approval by the Secretary, use all moneys in the Prisoner Review Board Vehicle and Equipment Fund for the purchase and operation of vehicles and equipment.
SENATE BILL 1166
Illinois Board of Investments Assumption of Investment Authority Over Police and
Fire Pension Funds
IMTA Opposed this Bill
IML reports: SB 1166 grants the State Board of Investments the authority to assume control over the investment activities of municipal police and fire pension funds if the fund was determined to have 1) exceeded statutory limitations on equity investments; or 2) failed to file an annual report within 90 days of it being due. The bill was debated on Third Reading, but was pulled out of the record before the vote. This means that there is significant opposition to the bill.
IMTA thanks those members that took the time to oppose this legislation.