Illinois Code § 65 ILCS 5/8-2-4

The objects and purposes for which appropriations shall be made
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in municipalities specified in Section 8-2-1 are classified and
standardized by the following items, and by such items shall be designated
in the budget document, and the annual appropriation ordinance:

 
(1) Personal services

 
(2) Contractual services

 
(3) Travel

 
(4) Commodities

 
(5) Equipment

 
(6) Permanent improvements

 
(7) Land

 
(8) Contingencies

 
An appropriation in one or more of the items above specified shall be
construed in accordance with the definitions and limitations specified in
Sections 8-2-1 through 8-2-8, unless the appropriation ordinance otherwise
provides. An appropriation for a purpose other than one specified and
defined in this section and in Section 8-2-5 may be made only as an
additional, separate and distinct item, specifically stating the object and
purpose thereof.

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