Australian Shepherd in River

Annual Operating Budget
The Four Rivers Board of Trustees establishes an annual budget for the current fiscal year, which runs from May 1 to April 30, every year. The adopted budget is available to the public below. Departmental costs, capital upgrades, replacement projects, and equipment are all included in the Four River Sanitation Authority’s general operations budget. For your convenience, the approved Combined Annual Budget and Appropriations Ordinances are given in PDF format below.

Budget Reports
Each department’s financial status and revenue sources are reviewed by FRSA on a regular basis. Below are reports on FRSA’s financial situation in respect to the budget and the preceding year.

Annual Financial Report
The FRSA’s most recent audit is detailed in the Annual Comprehensive Financial Report. Below are links to previous reports. According to state law, the FRSA must publish the report within six months of the fiscal year’s end, and it must include a complete set of financial statements prepared in accordance with generally accepted accounting principles (GAAP) and audited by a firm of licensed certified public accountants in accordance with generally accepted auditing standards.

Annual Clerk’s Report
Published in accordance with Chapter 30, Illinois Compiled Statutes, Acts 15/1 and 15/2, which require some public money custodians to submit and publish accounts of receipts and disbursements, the Annual Statements of Receipts and Disbursements for the FRSA are included below.

Payroll Budget Report
Open Meetings Act Compliance
Effective January 1, 2012, Illinois Public Act 097-0609 (5 ILCS 120-7.3) compels municipal employers that participate in the Illinois Municipal Retirement Fund to disclose employee pay information. Employee total pay packages of $150,000 or more must be posted at least six days before budget approval, and workers with total compensation packages of $75,000 or more must be posted within six days after budget approval. The FRSA may, at its option, put the whole fiscal year payroll budget on the FRSA’s website in order to be completely open. Employees on the payroll and budgeted individual benefit packages based on participation for the previous fiscal year are reflected in the budget. Pay and benefit increases for union members are included as part of their collective bargaining agreements, and generic wage rise assumptions have been applied to all other employee categories.

Combined User Rates and Fee Ordinance
Establishment of rates, fees, charges, bond requirements, permits and additional charges in the Combined Fee Ordinances are below.

To contact Financial Services, call 815-387-7487 or email