60 ILCS 1/85-65: Accumulation of funds.

Township funds, including, but not limited to, general assistance funds and excluding the township's capital fund, shall not exceed an amount equal to or greater than 2.5 times the annual average expenditure of the previous 3 fiscal years. Townships on a cash basis or modified cash basis of accounting may only count levied tax funds toward the total township funds calculated under this Section if received within the township's fiscal year. The highway commissioner's equipment and building fund is considered a capital fund account and is not subject to this Section.