Budget & Finance
Financial documents, appropriation ordinances, annual budgets, and financial audits for the Village of Winthrop Harbor.
Appropriation Ordinances
What is an appropriation ordinance?
Every year, Illinois law requires the Village to pass an annual appropriation ordinance. This ordinance gives the Village its legal authority to spend money. It lists each area where money may be used — such as police, fire, public works, water, and sewer — and sets the highest amount that can be spent in each area.
An appropriation is a spending limit, not a spending plan. It does not mean the Village will spend that amount, and it does not approve any specific purchase. Every bill still has to be reviewed and approved by the Mayor and Board of Trustees at a public meeting before it is paid.
The limits are set higher than what the Village expects to spend. This is deliberate. Once the ordinance passes, the limits are hard to raise during the year, so the Village builds in room for emergencies, unexpected repairs, and grants that come in after the ordinance is adopted. The larger total is not a deficit or a commitment to spend.
Appropriation vs. budget: The Village's budget is its internal financial plan and management tool. The appropriation ordinance is the legal document that makes spending possible under state law.
| Fiscal Year | Period | Document |
|---|---|---|
| FY 2019/20 | May 1, 2019 to April 30, 2020 | View Document |
| FY 2020/21 | May 1, 2020 to April 30, 2021 | View Document |
| FY 2022/23 | May 1, 2022 to April 30, 2023 | View Document |
| FY 2023/24 | May 1, 2023 to April 30, 2024 | View Document |
| FY 2024/25 | May 1, 2024 to April 30, 2025 | View Document |
How it works in Winthrop Harbor
Timing
The Village's fiscal year runs from May 1 to April 30. The ordinance must be passed within the first three months of the fiscal year, by July 31.
Public review
The proposed ordinance is available for anyone to review at least 10 days before the Board votes on it.
Public hearing
The Board holds at least one public hearing, with notice published in the newspaper at least 10 days in advance. Residents are welcome to attend and comment.
Filing
Within 30 days after it passes, the ordinance is filed with the Lake County Clerk along with an estimate of the revenue the Village expects to receive.
Changes during the year
The Board can move money between line items within a department after the first half of the fiscal year, but only with a two-thirds vote. If new money becomes available — such as a grant — the Board can pass a supplemental appropriation to cover it.
Is this a tax?
No. The appropriation ordinance does not set or raise taxes. The property tax levy is a separate ordinance the Board adopts later in the year.
Learn more from independent sources
- Illinois Municipal Code, Section 8-2-9 (Annual Appropriation Ordinance)
The state law that requires this ordinance.
- Illinois Municipal Code (full text)
The complete set of laws that govern Illinois cities and villages, published by the Illinois General Assembly.
- Illinois Municipal League
A nonprofit association of Illinois municipalities that publishes guides on local government finance.
- Lake County Clerk
Filed copies of Village appropriation ordinances are kept on record with the County Clerk.
Annual Budgets
The Village's annual budget is its internal financial plan for the fiscal year running May 1 to April 30. Budget documents are posted below as they become available.
Annual budget documents will be uploaded soon. Please check back for updates.
Financial Audits
Illinois audit requirement
Under the Illinois Municipal Auditing Law (50 ILCS 310/), every municipality with a population under 800,000 is required to have its accounts examined and audited by a licensed certified public accountant at the close of each fiscal year. The audit must be completed and filed with the Illinois Comptroller within six months after the close of the fiscal year. The audit report is a public document and must be made available for inspection by any resident.
Illinois Municipal Auditing Law — 50 ILCS 310/| Audit Year | Period Covered | Document |
|---|---|---|
| 2020 | Fiscal Year ended April 30, 2020 | View Audit Report |
| 2021 | Fiscal Year ended April 30, 2021 | View Audit Report |
| 2022 | Fiscal Year ended April 30, 2022 | View Audit Report |
| 2023 | Fiscal Year ended April 30, 2023 | View Audit Report |
| 2024 | Fiscal Year ended April 30, 2024 | View Audit Report |
| 2025 | Fiscal Year ended April 30, 2025 | View Audit Report |