(11) Individuals, to be certified by such individuals, and approvd by the Department of Finance;

(12) The farmers' institute, agricultural, livestock, poultry, scintific, benevolent, and other private associations, or corporations of whatsoever nature, certified to by the president and secretary of such ociety and approved by the Department of Finance;

Nothing contained in this section shall be construed to amend or modify the State Civil Service Law.

§ 11. When an appropriation shall be made for the following fixed charges, the Auditor of Public Accounts shall draw his warrant on the State Treasurer for the payment of the same, upon the presentation of itemized vouchers issued, certified, and approved as follows:

(1) For the payment of the salary of agricultural advisors, certified by the Department of Agriculture;

(2) For local improvements and special assessments, certified by the Attorney General;

For conveying convicts to the penitentiary or reform school, certified by the sheriff performing such service;

(4) For conveying juvenile female offenders to the State Training School for Girls, and for conveying delinquent boys to the St Charles School for Boys, certified by the person or officer performing such service;

(5) For the apprehension and delivery of fugitaves [fugitives] from justice, certified by the Governor;

(6)

For rewards for arrests of fugitives from justice, certified by the Governor;

(7) For the expenses of the transfer of insane persons to the Chester State Hospital, either from any of the other State institutions, or upon the order of mittimus of any of the several courts, certified by the person performing such service;

(8) For compensation for diseased animals condemned and destroyed by the State, certified by the Director of Agriculture;

(9) For excess of the education of deaf, dumb, blind and delinquent children, certified by the Department of Public Welfare.

In each of the above cases the vouchers shall be approved by the Department of Finance.

In all other cases for the payment of fixed charges, the Auditor of Public Accounts shall draw his warrant on the State Treasurer for the payment of the amount due from the treasury.

$12. Each voucher for traveling expenses shall be itemized and shall be accompanied by a certificate, signed by the person incurring such expense, certifying that the amount is correct and just; that the detailed items charged are taken and verified from a memorandum kept by such person; that the amounts charged for subsistence were actually paid; that the expenses were occasioned by official business or unavoidable delays requiring the stay of such person at hotels for the time specified; that the journey was performed with all practicable dispatch by the shortest route usually traveled in the customary reasonable manner; and that such person has not been furnished with transportation or money in lieu thereof, for any part of the journey therein charged for.

§ 13. The objects and purposes for which appropriations are made are classified and standardized by items as follows;

(1)

Salaries and wages;

(2) Office expenses;

(3)

Travel;

(11)

Reserve.

When an appropriation is made to an officer, department, institution, board, commission or other agency, or to a private association or corporation, in one or more of the items above specified, such appropriation shall be construed in accordance with the definitions and limitations specified in this Act, unless the appropriation act otherwise provides.

§ 14. The item "salaries and wages", when used in an appropriation act, shall include the reward or recompense made for personal services.

§ 15. The item "office expenses", when used in an appropriation act, shall include the expenditures incident to the conduct and operation of an office for current expenses, and for office conveniences and supplies which are of a consumable nature and show a material change or appreciable deterioration in first usage.

§ 16. The item "travel" when used in an appropriation act, shall include all charges and expenses necessarily incident to traveling.

§ 17. The term "operation," when used in an appropriation act, shall include expenditures for materials and supplies and for expenses incurred in the conduct, maintenance and upkeep of a plant, institution, department or office and not comprehended within any other item. The term “materials and supplies" as used in this section, shall comprehend materials and supplies (other than office supplies) which are of a consumable nature and show a material change or appreciable depreciation in first usage.

§ 18. The item "working capital," when used in an appropriation act, shall include all expenses for material, labor, supplies, fuel, heat, light, power, equipment and permanent improvements incurred by any State institution, office or department for manufacturing, producing. selling and marketing articles in industrial operations as defined in this Act.

§ 19. The item "repairs," when used in an appropriation act, shall include expenditures for changes and alterations in existing buildings, structures, facilities or units of equipment, not amounting to a substantial change of identity and not amounting to betterments; for substitutions for buildings, structures, facilities or units of equipment, the substitutes having substantially no greater value or capacity than the

things for which they were substituted; for all material, labor, supplies, costs or charges necessary or incidental to such repairs or replacements.

§ 20. The item "equipment," when uesd in an appropriation act, shall include expenditures for visible, tangible personal property of a non-consumable nature and all items of fixtures or apparatus which are usual or necessary for the operations of any of the offices, boards, institutions, departments or agencies of the State.

§ 21. The item "permanent improvements," when used in an appropriation act, shall include expenditures for new buildings and the enlargement or improvement of existing buildings and structures (other than repairs), the erection or construction on land of any new structure or work which constitutes a substantial addition to real estate, including the total cost thereof in labor, material and supplies and any other cost or charge necessary or incidental to the completion of the building or structure, but not including equipment.

$22. The item "land," when used in an appropriation act, shall include the charges and expenses of the acquisition of real estate, whether obtained by purchase or by condemnation under the eminent domain laws of this State, and expenses necessarily incidental to such purchase or condemnation.

§ 23. The item "contingencies," when used in an appropriation act, shall include expenditures for purposes either not covered in any other item or for which the amount appropriated in such other item is or becomes insufficient.

§ 24. The item "reserve," when used in an appropriation act, shall include expenditures for public purposes which were unforseen by the General Assembly.

25. When an appropriation shall be made without restriction. as to the time of its use, it shall be available for expenditure for the purposes and to the amount therein stated, from the date that the Act becomes effective to and including the thirtieth day of June of the year in which the next General Assembly shall convene.

$ 26. When an appropriation shall be expressed to be for a specific sum "per annum", or for a specific sum "for the first year" and another specific sum "for the second year" the aggregate amount of the sums appropriated for the two year peorid [period] shall be available for expenditure for the purposes therein stated, from the date that the Act becomes effective to and including the thirtieth day of June of the year the next General Assembly shall convene.

$ 27. In payment of contracts made and liabilities incurred within the times specified in this Act, warrants may issue at any time until the expiration of the first fiscal quarter after the adjournment of the General Assembly held next after that at which the appropriation was made. $28. Conditions shall be attached to appropriations as follows: (1) All appropriations which shall be made to the Department of Agriculture for the benefit of county fairs or other agricultural societies shall be divided between such county fairs or agricultural societies as shall have given satisfactory evidence to the Department of Agriculture of having held an annual fair and made an annual report

on or before the fifteenth day of November of each year to the Depart ment of Agriculture. Such appropriations shall be divided between such county fairs or agricultural societies which shall have complied with the conditions herein prescribed upon the following basis:

First: 60% of the first $1,000.00

Second: 50% of the second $1,000.00

Third: 40% of the next $2,000.00 and

Fourth: 30% on all in excess of $4,000.00 of the total amount of premiums paid at its annual fair for the current year for exhibits of horticulture, agriculture, poultry, live stock, and domestic and mechanical arts. On or before the 15th day of November of each year the president and secretary of each county fair or agricultural society claiming the benefit of any such appropriation shall file with the Department of Agriculture a sworn statement of the actual amount of cash premiums paid at the fair for the current season, which statement must correspond with the published offer of premiums, and that at such fair all gambling and gambling devices of whatsoever kind and the sale of intoxicating liquors have been prohibited and excluded from the grounds of such county fair or agricultural societies, and on adjacent grounds under their authority or control. Such statement shall be accompanied by an itemized list of all premiums paid upon the basis of the premiums herein provided and a copy of the published premium list of such fair and full statement of receipts and expenditures for the current year duly verified by the secretary of such fair or agricultural society. If, however, the amount appropriated by the General Assembly for the payment of the respective premiums shall be insufficient to pay the several amounts in full, then the sum shall be pro rated amongst all the fairs entitled thereto.

(2) No appropriations made to any agricultural, live stock, scientific or benevolent society shall be used for the payment of the salary of any officer of such society.

(3) The appropriation made to the Department of Agriculture for the payment of county agricultural advisors shall be distributed equally among the several county agricultural advisors of this State to apply upon the salaries of the county agricultural advisers upon the following conditions:

(a) Upon the same proof and subject to like rules and regulations as are prescribed by the United States government for the disbursements of public funds for the same purposes;

(b) That the several county agricultural advisors preserve the qualifications required by the United States Department of Agriculture for similar work.

$29. The salary and wages of all regular employees of the State, receiving an annual compensation, shall be due and pavable from the State in equal monthly installments on the last day of each calendar month. In making payments for a fractional part of a month, that part of the monthly rate shall be paid represented by a fraction, the numer ator of which is the number of days employed and the denominator the full number of days in the month. In employments in connection with

the educational, charitable, penal or reformatory institutions of a teaching or professorial nature, a teaching or professional year may be substituted for a calendar year.

§ 30. No officer, institution, department, board or commission shall contract any indebtedness on behalf of the State, nor assume to bind the State in an amount in excess of the money appropriated, unless expressly authorized by law.

§ 31. Whenever a contract liability, except for personal services, equaling or exceeding one thousand dollars in amount, shall be incurred by any officer, department, institution, board or commission provided for by "The Civil Administrative Code," a copy of such contract, with all the plans and specifications accompanying the same, shall within five days thereafter, be filed in the office of the Department of Finance. § 32. The following Act is hereby repealed:

"An Act to change the fiscal year of the State and designate the time reports shall be made to the Governor by the Secretary of State, Auditor of Public Accounts, State. Treasurer, Adjutant General, State Entomologist, Commissioners of the Penitentiary, Trustees of the Industrial University, Trustees of the Normal Universities, the State Board of Agriculture, the Trustees of the Reform School, the Board of Public Charities and the Trustees of the State Charitable Institutions," approved March 29, 1875, in force July 1, 1875.

AN ACT to authorize the transfer by the State to the city of Jacksonville, of certain real estate situated in the said city of Jacksonville.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Subject to the conditions hereinafter prescribed, the Department of Public Welfare shall convey, transfer and deed to the city of Jacksonville, all the right, title and interest that the State of Illinois has in and to the following described. parcels of real estate:

Lots three (3), seven (7), eight (8), nine (9), ten (10), eleven (11) and twelve (12), and that part of Lots two (2), four (4), five (5) and six (6) lying east of the center of the Chicago & Alton Railroad Company's right of way, all in Block eleven (11), in Lurton & Kedzie's Addition to the city of Jacksonville, Illinois, except one (1) acre off of the north ends of Lots three (3) and that part of Lot two (2) above described.

§ 2.

The conditions attending the transfer of the several parcels of real estate herein described are: (a) The city of Jacksonville shall