Illinois Statutes
§ 5-197 — Accounting
Illinois § 5-197
JurisdictionIllinois
TopicGOVERNMENT
Ch. 40PENSIONS
Act 40 ILCS 5/Illinois Pension Code.
Art.Article 5 - Policemen's Annuity And Benefit Fund--Cities Over 500,000
This text of Illinois § 5-197 (Accounting) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
40 Ill. Comp. Stat. 5-197 (2026).
Text
An adequate system of accounts and records shall be established to give effect to the requirements of this Article, and shall be maintained in accordance with generally accepted accounting principles. The reserves designated in Sections 5-198 to 5-208, inclusive, shall be maintained.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
(Source: P.A. 85-964.)
Nearby Sections
15
§ 5-101
Creation of fund§ 5-102
Terms defined§ 5-103
§ 5-103§ 5-104
Park Policemen's Annuity Act§ 5-107
Effective date§ 5-109
Policeman§ 5-109.1
Gender§ 5-110
Present employee§ 5-111
Future entrant§ 5-112
Active policeman§ 5-113
Act of duty§ 5-114
SalaryCite This Page — Counsel Stack
Bluebook (online)
Illinois § 5-197, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/40/5-197.