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Illinois Compiled Statutes

40 ILCS 5/7-172.1 (2026)

Actions to enforce payments by municipalities and instrumentalities

✓ current as of May 2026
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(40 ILCS 5/7-172.1) (from Ch. 108 1/2, par. 7-172.1)
    Sec. 7-172.1. Actions to enforce payments by municipalities and instrumentalities.
    (a) If any participating municipality or participating instrumentality fails to transmit to the Fund contributions required of it under this Article or contributions collected by it from its participating employees for the purposes of this Article for more than 60 days after the payment of such contributions is due, the Fund, after giving notice to such municipality or instrumentality, may certify to the State Comptroller the amounts of such delinquent payments in accordance with any applicable rules of the Comptroller, and the Comptroller shall deduct the amounts so certified or any part thereof from any payments of State funds to the municipality or instrumentality involved and shall remit the amount so deducted to the Fund. If State funds from which such deductions may be made are not available, the Fund may proceed against the municipality or instrumentality to recover the amounts of such delinquent payments in the appropriate circuit court.
    (b) If any participating municipality fails to transmit to the Fund contributions required of it under this Article or contributions collected by it from its participating employees for the purposes of this Article for more than 60 days after the payment of such contributions is due, the Fund, after giving notice to such municipality, may certify the fact of such delinquent payment to the county treasurer of the county in which such municipality is located, who shall thereafter remit the amounts collected from the tax levied by the municipality under Section 7-171 directly to the Fund.
    (c) If reports furnished to the Fund by the municipality or instrumentality involved are inadequate for the computation of the amounts of such delinquent payments, the Fund may provide for such audit of the records of the municipality or instrumentality as may be required to establish the amounts of such delinquent payments. The municipality or instrumentality shall make its records available to the Fund for the purpose of such audit. The cost of such audit shall be added to the amount of the delinquent payments and shall be recovered by the Fund from the municipality or instrumentality at the same time and in the same manner as the delinquent payments are recovered.
(Source: P.A. 99-8, eff. 7-9-15; 99-239, eff. 8-3-15; 99-642, eff. 7-28-16.)

    
Notes of Decisions
Cited in 5 cases, 2007–2018 · leading case: Ultsch v. Illinois Mun. Ret. Fund, 874 N.E.2d 1 (Ill. 2007).
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Ultsch v. Illinois Mun. Ret. Fund, 874 N.E.2d 1 (Ill. 2007). “40 ILCS 5/7-172.1 (West 2004). Thus, the enabling legislation recognized IMRF as a separate government entity, capable of actions independent of the Board.”
Pisani v. City of Springfield, 2017 IL App (4th) 160417 (Ill. App. Ct. 2017). “As a participating municipality, defendant merely has a statutory duty to make contributions to the Fund (see 40 ILCS 5/7-172 (West 2014)), and if defendant fails to do so, the Board will have statutory remedies against defendant (see 40 ILCS 5/7-172.1(a) (West 2014)); but…”
Bd. of Trs. of the City of Harvey Firefighters' Pension Fund v. City of Harvey, 2017 IL App (1st) 153074 (Ill. App. Ct. 2017). “1 (West 2012) ] and Illinois Municipal Retirement Fund [ 40 ILCS 5/7-172.1(a) (West 2012) ] the power to compel the Illinois State Comptroller to redirect delinquent payments from funds intended for the municipality to the pension funds instead, unless there are no funds to be…”
Pisani v. City of Springfield, 2017 IL App (4th) 160417 (Ill. App. Ct. 2017). “As a participating municipality, defendant merely has a statutory duty to make contributions to the Fund (see 40 ILCS 5/7-172 (West 2014)), and if defendant fails to do so, the Board will have statutory remedies against defendant (see 40 ILCS 5/7-172.1(a) (West 2014)); but…”
Bd. of Trs. of the City of Harvey Firefighters' Pension Fund v. City of Harvey, 2017 IL App (1st) 153074 (Ill. App. Ct. 2018). “1 (West 2012))] and Illinois Municipal Retirement Fund [(40 ILCS 5/7-172.1(a) (West 2012))] the power to compel the Illinois State Comptroller to redirect delinquent payments from funds intended for the municipality to the pension funds instead, unless there are no funds to be…”
— 40 ILCS 5/7-172.1(a) — 4 cases
Pisani v. City of Springfield, 2017 IL App (4th) 160417 (Ill. App. Ct. 2017). “As a participating municipality, defendant merely has a statutory duty to make contributions to the Fund (see 40 ILCS 5/7-172 (West 2014)), and if defendant fails to do so, the Board will have statutory remedies against defendant (see 40 ILCS 5/7-172.1(a) (West 2014)); but…”
Bd. of Trs. of the City of Harvey Firefighters' Pension Fund v. City of Harvey, 2017 IL App (1st) 153074 (Ill. App. Ct. 2017). “1 (West 2012) ] and Illinois Municipal Retirement Fund [ 40 ILCS 5/7-172.1(a) (West 2012) ] the power to compel the Illinois State Comptroller to redirect delinquent payments from funds intended for the municipality to the pension funds instead, unless there are no funds to be…”
Pisani v. City of Springfield, 2017 IL App (4th) 160417 (Ill. App. Ct. 2017). “As a participating municipality, defendant merely has a statutory duty to make contributions to the Fund (see 40 ILCS 5/7-172 (West 2014)), and if defendant fails to do so, the Board will have statutory remedies against defendant (see 40 ILCS 5/7-172.1(a) (West 2014)); but…”
Bd. of Trs. of the City of Harvey Firefighters' Pension Fund v. City of Harvey, 2017 IL App (1st) 153074 (Ill. App. Ct. 2018). “1 (West 2012))] and Illinois Municipal Retirement Fund [(40 ILCS 5/7-172.1(a) (West 2012))] the power to compel the Illinois State Comptroller to redirect delinquent payments from funds intended for the municipality to the pension funds instead, unless there are no funds to be…”
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