Funds by Fund Number with Statutory Language
from the earth. This paragraph does not apply to coal or another mineral when it is delivered or shipped by the seller to the
purchaser at a point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or
foreign commerce.
(e) Nothing in this Section shall be construed to authorize a county to impose a tax upon the privilege of engaging in any
business that under the Constitution of the United States may not be made the subject of taxation by this State.
(e‑5) If a county imposes a tax under this Section, the county board may, by ordinance, discontinue or lower the rate of the
tax. If the county board lowers the tax rate or discontinues the tax, a referendum must be held in accordance with subsection
(a) of this Section in order to increase the rate of the tax or to reimpose the discontinued tax.
Fund Number 0220 DCFS Children's Services Fund
Chapter 0030 Act 0105 Section 8.27
Fund Group: Special State Fund Total Revenue FY05: $466,456,877
Total Revenue FY06: $435,974,480
Fund Type: Appropriated
Administering Agency: Children and Family Services
Statutory Language:
All receipts from federal financial participation in the Foster Care and Adoption Services program under Title IV-E of the
federal Social Security Act, including receipts for related indirect costs, shall be deposited in the DCFS Children's Services
Fund. Eighty percent of the federal funds received by the Illinois Department of Human Services under the Title IV-A
Emergency Assistance program as reimbursement for expenditures made from the Illinois Department of Children and
Family Services appropriations for the costs of services in behalf of Department of Children and Family Services clients
shall be deposited into the DCFS Children's Services Fund.
All receipts from federal financial participation in the Child Welfare Services program under Title IV‑B of the federal
Social Security Act, including receipts for related indirect costs, shall be deposited into the DCFS Children's Services Fund
for those moneys received as reimbursement for services provided on or after July 1, 1994.
In addition, as soon as may be practicable after the first day of November, 1994, the Department of Children and Family
Services shall request the Comptroller to order transferred and the Treasurer shall transfer the unexpended balance of the
Child Welfare Services Fund to the DCFS Children's Services Fund. Upon completion of the transfer, the Child Welfare
Services Fund will be considered dissolved and any outstanding obligations or liabilities of that fund will pass to the DCFS
Children's Services Fund.
Monies in the Fund may be used by the Department, pursuant to appropriation by the General Assembly, for the ordinary
and contingent expenses of the Department.
In fiscal year 1988 and in each fiscal year thereafter through fiscal year 2000, the Comptroller shall order transferred and
the Treasurer shall transfer an amount of $16,100,000 from the DCFS Children's Services Fund to the General Revenue
Fund in the following manner: As soon as may be practicable after the 15th day of September, December, March and June,
the Comptroller shall order transferred and the Treasurer shall transfer, to the extent that funds are available, 1/4 of
$16,100,000, plus any cumulative deficiencies in such transfers for prior transfer dates during such fiscal year. In no event
shall any such transfer reduce the available balance in the DCFS Children's Services Fund below $350,000.
In accordance with subsection (q) of Section 5 of the Children and Family Services Act, disbursements from individual
children's accounts shall be deposited into the DCFS Children's Services Fund.
Receipts from public and unsolicited private grants, fees for training, and royalties earned from the publication of
materials owned by or licensed to the Department of Children and Family Services shall be deposited into the DCFS
Children's Services Fund.
As soon as may be practical after September 1, 2005, upon the request of the Department of Children and Family Services,
the Comptroller shall order transferred and the Treasurer shall transfer the unexpended balance of the Department of
Children and Family Services Training Fund into the DCFS Children's Services Fund. Upon completion of the transfer, the
Department of Children and Family Services Training Fund is dissolved and any outstanding obligations or liabilities of that
Fund Purpose: The purpose of this Fund is to record monies received by the Department of Children & Family
Services under the federal Title IV-E Foster Care & Adoption Service program.
Funds by Fund Number with Statutory Language Page 143
