Illinois Code § 65 ILCS 85/8

The corporate authorities of any such city, village or incorporated
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town are authorized to take any action that may be necessary to inform
owners of outstanding securities regarding the financial condition of the
fund out of which such securities are payable and the necessity of
refunding the same and readjusting the maturities thereof and such
corporate authorities may enter into any agreements required to prepare and
carry out any refunding plan, and without previous appropriation therefor
under any law may incur and pay expenditures that may be necessary in order
to accomplish the refunding of such securities.

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