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Illinois Compiled Statutes

105 ILCS 5/20-8 (2026)

Abolishment of working cash fund

✓ current as of May 2026
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(105 ILCS 5/20-8) (from Ch. 122, par. 20-8)
    Sec. 20-8. Abolishment of working cash fund. Any school district may abolish its working cash fund, upon the adoption of a resolution so providing, and direct the transfer of any balance in such fund to the educational fund at the close of the then current school year. Any outstanding loans to other funds of the district shall be paid or become payable to the educational fund at the close of the then current school year. Thereafter, all outstanding taxes of such school district levied pursuant to Section 20-3 shall be collected and paid into the educational fund.
    Any balance in any working cash fund that is created in any school district on or after the effective date of this amendatory Act of 1991 (including all outstanding loans from any such working cash fund to other funds of the district and all outstanding taxes levied by the district under Section 20-3 to provide moneys for any such working cash fund) may, when such working cash fund is abolished, be used and applied for the purpose of reducing, by the balance in that working cash fund at the close of the school year in which the fund so created is abolished, the amount of the taxes that the school board of the school district otherwise would be authorized or required to levy for educational purposes for the immediately succeeding school year.
    Any obligation incurred by any school district pursuant to Section 20-2 shall be discharged as therein provided.
(Source: P.A. 96-1277, eff. 7-26-10.)

    
Notes of Decisions
Cited in 4 cases, 2013–2015 · leading case: Lutkauskas v. Ricker, 2015 IL 117090 (Ill. 2015).
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Lutkauskas v. Ricker, 2015 IL 117090 (Ill. 2015). “105 ILCS 5/20-8 (West 2010). ¶4 Section 20-6 prescribes both criminal penalties and civil remedies for willful violations of the provisions of article 20.”
Lutkauskas v. Ricker, 2015 IL 117090 (Ill. 2015). “105 ILCS 5/20-8 (West 2010). ¶4 Section 20-6 prescribes both criminal penalties and civil remedies for willful violations of the provisions of article 20.”
Lutkauskas v. Ricker, 2013 IL App (1st) 121112 (Ill. App. Ct. 2013). “” 105 ILCS 5/20-8 (West 2010). ¶6 Original Taxpayer Complaints ¶7 On December 17, 2010, four taxpayer plaintiffs filed two separate, but nearly identical, lawsuits, which were subsequently consolidated into one action.”
Lutkauskas v. Ricker, 2013 IL App (1st) 121112 (Ill. App. Ct. 2013). “” 105 ILCS 5/20-8 (West 2010). ¶ 6 Original Taxpayer Complaints ¶7 On December 17, 2010, four taxpayer plaintiffs filed two separate, but nearly identical, lawsuits, which were subsequently consolidated into one action.”
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