LAW.coLAW.co

Sangamon County IL v. Sangamon County Veterans Assistance Comm'n

2026-09-15

Authorities cited

Opinion

majority opinion

2026 IL App (4th) 251160

FILED

September 15, 2026

NOS. 4-25-1160, 4-25-1169 cons.

Carla Bender

4th District Appellate

IN THE APPELLATE COURT Court, IL

OF ILLINOIS

FOURTH DISTRICT

SANGAMON COUNTY, ILLINOIS, ) Appeal from the

Plaintiff-Appellee, ) Circuit Court of

v. (No. 4-25-1169) ) Sangamon County

SANGAMON COUNTY VETERANS ASSISTANCE ) No. 25MR90

COMMISSION, )

Defendant-Appellant. )

____________________________________________ )

)

THE VETERANS ASSISTANCE COMMISSION OF ) No. 25MR91

SANGAMON COUNTY and ASHTI DAWSON, in Her )

Official Capacity as Superintendent of the Sangamon )

County Veterans Assistance Commission, )

Plaintiffs-Appellants, )

v. (No. 4-25-1160) )

THE COUNTY OF SANGAMON, a Body Politic and )

Corporate; THE SANGAMON COUNTY BOARD; )

ANDY VAN METER, in His Official Capacity as )

Chairman of the Sangamon County Board; HARRY )

FRAASE, JR., CASEY CONSTANT, DAVID )

MENDENHALL, JEFFREY A. THOMAS, PAM )

DEPPE, TRACY SHEPPARD, CRAIG HALL, TOM )

RADER, TOM MADONIA, JR., PAUL TRUAX, )

JAMES SCHACKMANN, MARC AYERS, BRAD )

MILLER, JOEL TJELMELAND, JR., TIM KRELL, )

GREG STUMPF, ANNETTE FULGENZI, SAM )

CAHNMAN, VERA SMALL, LINDA DOUGLAS- )

WILLIAMS, REGGIE GUYTON, GINA LATHAN, )

TONY DELGIORNO, JENNIFER DEANER, JUSTIN )

DAVSKO, ABE FORSYTH, KEVIN McGUIRE, and )

CATHY SCAIFE, in Their Official Capacities as )

Members of the Sangamon County Board; BRIAN )

McFADDEN, in His Official Capacity as County )

Administrator for the County of Sangamon; JOE )

AIELLO, in His Official Capacity as Treasurer of the )

County of Sangamon; ANDY GOLEMAN, in His )

Official Capacity as Auditor of the County of Sangamon; )

and CHARLIE STRATTON, in His Official Capacity as )

Director of Human Resources of the County of ) Honorable

Sangamon, ) Jennifer M. Ascher,

Defendants-Appellees. ) Judge Presiding.

JUSTICE HARRIS delivered the judgment of the court, with opinion.

Justices Doherty and Grischow concurred in the judgment and opinion.

OPINION

¶1 These consolidated appeals arose from a dispute between appellants, the Veterans

Assistance Commission of Sangamon County and its superintendent, Ashti Dawson (collectively,

the VAC), and appellees, Sangamon County, the Sangamon County Board and its members, and

several Sangamon County officers (collectively, the County), over the funding of the VAC under

the Military Veterans Assistance Act (Act) (330 ILCS 45/1 et seq. (West 2024)). The VAC and

the County filed separate actions in the trial court to determine their rights and responsibilities

under the Act. The parties also filed motions for judgment on the pleadings in both cases. The

court granted the County’s motion and denied the VAC’s requested relief. The VAC appeals,

arguing the court misconstrued the Act. We affirm in part, reverse in part, and remand for further

proceedings.

¶2 I. BACKGROUND

¶3 A. The Act

¶4 The purpose of the Act is to provide “just and necessary assistance and services” to

military veterans, their families, and the families of deceased veterans. Id. § 2. The statute

authorizes the creation of county VACs and their funding by the county. Id. §§ 9(a), 2(1), 10.

Specifically, the Act states that “[i]n counties having [two] or more veteran service organizations

***, the veteran service organizations may come together to form a [VAC] of such county.” Id.

§ 9(a). The VAC is composed of “delegates and alternates” from the veteran service organizations

-2-and acts “as the central service office for all veterans and their families and for the families of

deceased veterans.” Id. Additionally, the VAC may select or appoint a superintendent, who is

vested with the executive powers of the VAC. Id. §§ 9(c), 10(a).

¶5 The Act sets forth various duties and responsibilities of the VAC and its

superintendent. Relevant to this appeal, section 9(b), (g) of the Act states as follows:

“(b) The [VAC] and its selected or appointed superintendent shall have

oversight of the distribution of all moneys and supplies appropriated for the benefit

of military veterans and their families, subject to such rules, regulations,

administrative procedures or audit reviews as are required by this Act and as are

necessary as approved by the [VAC] to carry out the spirit and intent of this Act.

No warrant authorized under this Act may be issued for the payment of money

without the presentation of an itemized statement or claim, approved by the

superintendent of the [VAC].

***

(g) Each [VAC] shall, in writing, adopt all applicable policies already

established and in place in its respective county, including, but not limited to,

policies related to compensation, employee rights, ethics, procurement, and budget,

and shall adapt those policies to fit its organizational structure. Those policies shall

then be considered the policies of the [VAC] and they shall be implemented and

adhered to, accordingly, by the superintendent and by the [VAC]. The [VAC] shall

amend its adopted policies whenever a county board amends an applicable policy

within 60 days of the county board amendment.” Id. § 9(b), (g).

-3-¶6 Section 2 of the Act is titled “[m]anner of providing assistance.” Id. § 2. It provides

that, in support of the Act’s stated purpose of providing “just and necessary assistance and

services” to veterans and their families, the following actions should be taken:

“(1) The supervisor of general assistance or the county board shall provide

such sums of money as may be just and necessary to be drawn by *** the

superintendent of any [VAC] of the county, upon the recommendation of the ***

[VAC].

(A) Funding for [VACs] may be derived from 3 sources, if

applicable:

(i) a tax levied under Section 5-2006 of the Counties Code

[(55 ILCS 5/5-2006 (West 2024))] and Section 12-21.13 of the

Illinois Public Aid Code [(305 ILCS 5/12-21.13 (West 2024))];

(ii) funds from the county general corporate fund; and

(iii) State funds from the Department of Human Services.

(B) The minimum amount to be provided annually to [VACs] is

provided in Section 12-21.13 of the *** Public Aid Code, unless the

delegates of the County [VAC] determine that a lesser amount covers the

just and necessary sums.

(2) If any supervisor of general assistance or county board fails or refuses

after such recommendation to provide just and necessary sums of money for such

assistance, then *** the superintendent of any [VAC] located in the district of such

supervisor of general assistance or such county board shall apply to the circuit court

of the district or county for relief by mandamus upon the supervisor of general

-4-assistance or county board requiring him, her or it to pay, or to appropriate and pay

such sums of money, and upon proof made of the justice and necessity of the claim,

the circuit court shall grant the sums so requested.

(3) Such sums of money shall be drawn in the manner now provided under

Section 5-2006 of the Counties Code and Section 12-21.13 of the Illinois Public

Aid Code. Orders of commanders, quartermasters, commandants, or

superintendents of those veterans service organizations or those [VACs] shall be

proper warrants for the expenditure of such sums of money.” Id.

¶7 Section 12-21.13 of the Illinois Public Aid Code (305 ILCS 5/12-21.13 (West

2024)) sets forth how a local governmental unit may qualify for state funds to supplement the local

funds that it receives for public aid purposes. Relevant to this appeal, it provides as follows:

“In a county of less than 3 million population in which there is created a

County [VAC], the county shall levy for assistance to military veterans and their

families, within the time that such levy is authorized to be made, a tax of an amount

which, when added to the unobligated balance available for such purpose at the

close of the preceding fiscal year will equal [0].02% of the last known assessed

value of the taxable property in the county[.]” Id.

¶8 The Act also contains specific provisions related to the funding of the VAC’s office.

330 ILCS 45/10 (West 2024). Specifically, section 10(e), (g) of the Act provides as follows:

“(e) The county shall provide for the funding of the office and provide all

necessary furnishings, supplies, and services as passed by the county board in its

annual appropriation, and the county shall provide or fund services, including, but

not limited to, human resources and payroll support; information technology

-5-services and equipment; telephone services and equipment; printing services and

equipment; postage costs; and liability insurance. ***

***

(g) The county board shall, in any county where a [VAC] is organized, in

addition to sums appropriated for these just, necessary, and needed services as

provided by law and approved by the Commission under this Act, appropriate such

additional sums, upon recommendation of the [VAC], to properly compensate, in

accordance with the requirements of subsection (g) of Section 9 and subsection (e)

of this Section, the officers and employees required to administer such assistance.

The county board shall also provide funds to the [VAC] to reimburse the

superintendent, officers, delegates and employees for certain expenses which are

approved by the [VAC].” Id. § 10(e), (g).

¶9 B. The Parties’ Disputes

¶ 10 In 2024, disputes arose between the parties regarding the VAC’s funding by the

County and the payment of some of its legal expenses. Specifically, for fiscal year 2025 (FY 2025),

the VAC requested that the County appropriate $739,686 for its funding, but the County

appropriated only $529,938. In 2024 and 2025, the VAC also submitted warrants to the County

for the payment of its legal expenses, which the County did not pay.

¶ 11 In February 2025, both the County and the VAC filed actions in the trial court over

their funding disputes. In Sangamon County case No. 25-MR-90, the County filed a three-count

complaint for a declaratory judgment and other relief against the VAC, asking “that the court

declare the rights and responsibilities of the parties” under the Act. According to the County, the

VAC interpreted the Act as (1) requiring the County to annually appropriate a minimum amount

-6-of funds that was “equal to 0.02% of the last known assessed value of the taxable property in [the]

County,” which was approximately $1.2 million in FY 2025 and (2) providing that the County had

“no oversight authority” over the VAC’s expenditure of taxpayer funds. It alleged, however, that

under the Act, the VAC was required to demonstrate that any funds it sought were “needed to

provide just, reasonable, and necessary services and assistance to veterans.” The County

maintained that it denied portions of the VAC’s FY 2025 funding request due to the VAC’s failure

to make such a showing.

¶ 12 In count I of its complaint, the County alleged that it was the VAC’s contention that

the “ ‘amount to be provided’ ” to the VAC as set forth in section 2(1)(B) of the Act (id. § 2(1)(B))

“must equal the payments the County makes on behalf of the VAC in the same fiscal year.” It

maintained that contention was incorrect and asked the trial court to enter a declaratory judgment

stating that the minimum amount it was to “ ‘provide’ ” for the VAC’s use in a fiscal year under

section 2(1)(B) was not the same amount “required to be paid [by the County] to or on behalf of

the VAC in that fiscal year.”

¶ 13 In connection with count II of its complaint, the County argued that the VAC had

interpreted section 2(1)(B) of the Act as requiring a minimum annual appropriation to the VAC

“of at least 0.02% of the last known assessed value of the taxable property in Sangamon County.”

It maintained that the VAC’s interpretation of section 2(1)(B) contradicted provisions of the Act

that limited the VAC’s spending to only “just, needed, and/or necessary” expenses. It also asserted

that the VAC was “obligated to comply with County budgeting policies,” which required the VAC

to justify its funding requests. The County asked the trial court to enter a declaratory judgment,

providing as follows:

“[T]he VAC must make a reasonable and good faith determination of the just and

-7-necessary sums requested in each fiscal year, in accordance with County budgeting

policies, before demanding that the County appropriate funds of at least 0.02% of

the last known assessed value of the taxable property in [the] County.”

¶ 14 Finally, in count III, the County asserted that the VAC had taken the position that

“it alone has the authority to determine what expenses are just and necessary.” The County argued,

however, that under the Act, the VAC did not have “unfettered power” and that it had oversight

authority through its budget process. The County alleged that, for FY 2025, the VAC submitted a

total funding request that was approximately 179% higher than its last funding request and asserted

that the VAC’s FY 2025 request included “significant expenses with no explanation of how they

are just, needed, or necessary.” According to the County, the VAC sought, without justification,

net pay increases of 42.6% for its superintendent, 75.6% for its assistant superintendent, and 90%

for a veteran service officer, as well as a $27,000 travel appropriation for “sending some of the

VAC’s staff to just two conferences.” The County complained that the VAC’s requests failed to

include any analysis of comparable salaries paid to similarly situated employees. Further, it alleged

the VAC’s proposed travel budget for five of its employees was “approximately 23% of the travel

budget for all [the] County’s employees” and “more than the total travel budget that the Sangamon

County Sheriff’s Office proposed for its 100-plus employees.” The County asked the trial court to

enter a declaratory judgment providing that the County was “vested with the authority to make

determinations as to whether VAC requests for expenditures are just, reasonable, and necessary

and in compliance with applicable laws governing the approval of such expenditures.”

¶ 15 The same day the County filed its action, the VAC filed its own six-count complaint

for mandamus and declaratory relief in Sangamon County case No. 25-MR-91. Only counts I and

II of the VAC’s complaint are relevant to this appeal. In connection with those counts, the VAC

-8-alleged that the County had refused to abide by its statutory obligations under the Act by failing to

fund the VAC for FY 2025 as mandated. The VAC further alleged that it had attempted to resolve

its dispute with the County “by invoking an informal dispute resolution mechanism provided for

in the [Act],” which involved requesting an informal opinion from the Military and Veterans

Rights Bureau of the Office of the Illinois Attorney General (Bureau). It asserted that in November

2024, an attorney with the Bureau issued an informal opinion “confirming that the County’s

FY[ ]2025 budget did not comply with the minimum funding requirements set forth in the [Act].”

However, despite the informal opinion from the Bureau, “the County ha[d] refused to reverse

course and honor its obligations under the [Act].”

¶ 16 Both counts I and II of the VAC’s complaint sought mandamus relief. In count I,

the VAC specifically alleged that section 2(1)(B) of the Act (id.) set forth a minimum amount of

funding that the County had to provide to the VAC annually unless delegates of the VAC

determined a lesser amount covered “ ‘the just and necessary sums.’ ” That minimum amount was

identified as being set forth in section 12-21.13 of the Illinois Public Aid Code (305 ILCS 5/12-21.13 (West 2024)) and equaled 0.02% of the last known assessed value of the taxable property in

the County. According to the VAC, it asked the County to appropriate $739,686 for FY 2025, an

amount that was “less than [0].02% of the last known assessed value of taxable property in the

County.” The VAC maintained that although under the Act, $739,686 “constituted the minimum

amount of funds the County was required to appropriate,” the County failed to appropriate that

amount and, instead, “appropriated only $529,938” to the VAC. It alleged the County “lacked

authority or discretion to appropriate for the [VAC] an amount of funds for FY[ ]2025 that was

less than the amount directed by the [VAC].” As relief, the VAC asked the trial court issue a writ

of mandamus directing the County “to undertake all actions, steps[,] and procedures necessary to

-9-revise the County’s FY 2025 budget to provide $739,686 to the [VAC] for FY[ ]2025.”

¶ 17 In count II of its complaint, the VAC further alleged that the Act authorized it to

retain attorneys, who were agents of the VAC and not the County. It alleged that in April 2024, it

retained the law firm of Miller, Hall & Triggs, LLC (MHT), as its legal counsel. From June to

October 2024, the VAC submitted warrants to the County, seeking payment of bills for MHT’s

legal work, and the County “properly issued payment[s].” However, according to the VAC, the

County refused to pay warrants it submitted for the payment of its legal services in November and

December 2024 and January and February 2025. It maintained that “the County had sufficient

funds” to pay the warrants and lacked the discretion or authority to refuse payment. The VAC

asked the trial court to issue a writ of mandamus ordering the County “to undertake all actions,

steps[,] and procedures necessary” to pay the outstanding warrants.

¶ 18 In July 2025, the trial court entered an order in case No. 25-MR-90 that addressed

both cases. It allowed the parties to file “Cross-Motions for Judgment on the Pleadings” and

combine arguments related to both cases into a single motion.

¶ 19 On July 18, 2025, the parties filed their motions. In its motion, the VAC argued it

was entitled to judgment on the pleadings with respect to counts I and II of its complaint and count

II of the County’s complaint. Consistent with its complaint, the VAC argued that the plain and

unambiguous language of section 2(1)(B) of the Act set forth “a non-discretionary minimum

funding requirement” that equaled 0.02% of the assessed value of the taxable property in the

County. It maintained that the minimum funding clause in the Act was mandatory, and the County

lacked the discretion to approve or reject the VAC’s request “for funding at or below the [0].02[%]

threshold.” Attached to the VAC’s motion for judgment on the pleadings were the County’s

responses to the VAC’s requests to admit. The VAC noted that the County admitted that the VAC’s

- 10 -$739,686 funding request was less than 0.02% of the last known assessed value of the taxable

property in the County and that the County appropriated to the VAC less than its requested amount.

¶ 20 Again, the VAC also argued that the County was required to pay the warrants for

its legal expenses. It asserted that under both the plain and unambiguous language of the Act and

relevant case law, the County had no authority or discretion to refuse to pay for its legal expenses

simply because it disagreed with the VAC’s decision to incur such expenses. Additionally, the

VAC noted that in its answer to the VAC’s complaint, the County admitted that it had sufficient

funds to pay the VAC’s unpaid warrants at the time that the warrants were submitted.

¶ 21 In its motion for judgment on the pleadings, the County asked the trial court to enter

declaratory judgments on all three counts of its complaint. It argued that section 2(1)(B) of the Act

did not establish a minimum amount of money to be appropriated annually to the VAC and,

instead, required only that counties have “a dedicated fund, a levy, or a combination thereof, to

ensure that a source of funds exists” for the VAC’s just and necessary expenses. The County

further argued that, under the Act, it had authority to create and enforce rules regarding the

budgeting and administration of funds, and the VAC was “required to justify its funding requests

based on actual need, in compliance with the [Act] and standard budgeting practices.” The County

argued that its approach ensured that taxpayer funds were “used efficiently and effectively” and

that it was “in accordance with both the plain language and the legislative intent of the [Act].”

Finally, the County did not dispute that the VAC was authorized to retain legal counsel. However,

it asserted that a county was not required to “blindly pay any warrant for legal fees” that the VAC

submitted and that “the VAC should be responsible for payment from its own budget of any legal

fees that it incurs, absent a showing that it has insufficient funds or some other reason why the

County should pay them.” It stated it had a “willingness to provide appropriations necessary for

- 11 -the VAC to retain legal counsel” but asserted that the reasonableness of the fees at issue could not

be assessed due to redactions to the billing statements the VAC provided. The County suggested

that the trial court “conduct an in camera review of unredacted billing statements to determine

whether the amounts sought [were] reasonable and appropriate for payment from public funds.”

¶ 22 In August 2025, after further briefing by the parties, the trial court conducted a

hearing on the parties’ motions. On October 7, 2025, it entered a written order, granting the

County’s request for declaratory relief related to each of the three counts of its complaint and

denying the VAC’s requests for judgment on the pleadings as to counts I and II of its complaint

for mandamus relief. On October 9, 2025, the court entered a final judgment in the County’s favor

with respect to counts I and II of the VAC’s complaint and found there was “no just reason to

delay enforcement or appeal of that judgment.”

¶ 23 The VAC appealed the trial court’s judgments in both cases and, on review, the

cases were consolidated.

¶ 24 II. ANALYSIS

¶ 25 On appeal, the VAC argues that the trial court erred in granting the County’s motion

for judgment on the pleadings and in denying its own motion. It contends the court misconstrued

the Act and erred in failing to find that the plain text of section 2(1)(B) of the Act establishes a

minimum funding requirement for the VAC and that the VAC, rather than the County, has

authority over how the VAC disburses its funds. The VAC contends that the court should have

denied the County’s requests for declaratory relief and issued writs of mandamus in its favor that

directed the County to issue the VAC a supplemental appropriation and to pay the warrants for the

VAC’s legal expenses.

¶ 26 A. Standards of Review

- 12 -¶ 27 Like the grant of a motion for summary judgment, the grant of a motion for

judgment on the pleadings “is proper when there are no genuine issues of material fact and the

moving party is entitled to judgment as a matter of law.” Hess v. Estate of Klamm, 2020 IL 124649,

¶ 14. In ruling on such a motion, a court should “consider only those facts apparent from the face

of the pleadings, matters subject to judicial notice, and judicial admissions in the record.” In re

Appointment of Special Prosecutor, 2019 IL 122949, ¶ 52. “All well-pleaded facts and reasonable

inferences therefrom are taken as true.” Id. The grant of a judgment on the pleadings is subject to

de novo review. Hooker v. Illinois State Board of Elections, 2016 IL 121077, ¶ 21.

¶ 28 In this case, the parties sought mandamus and declaratory relief. “Mandamus is an

extraordinary remedy to enforce, as a matter of right, the performance of official duties by a public

officer where no exercise of discretion on his part is involved.” (Internal quotation marks omitted.)

McHenry Township v. County of McHenry, 2022 IL 127258, ¶ 59. The trial court may award a writ

of mandamus if the plaintiff establishes (1) a clear right to relief, (2) a clear duty of a public official

to act, and (3) clear authority in the public official to comply with the writ. Id. “There also must

be no other adequate remedy.” Id. “Mandamus is improper if it substitutes the court’s discretion

or judgment for that of the official.” Id.

¶ 29 Additionally, a declaratory judgment constitutes a “binding declaration of rights”

that has the force of a final judgment. 735 ILCS 5/2-701(a) (West 2024). Declaratory relief may

be granted “in cases of actual controversy,” including those that involve the “construction of any

statute.” Id.

¶ 30 Here, the parties’ disputes concern, in large part, matters of statutory interpretation.

The primary goal of statutory interpretation “is to ascertain and give effect to the intent of the

legislature.” Rainey v. Retirement Board of Policemen’s Annuity & Benefit Fund of Chicago, 2025

- 13 -IL 131305, ¶ 12. The best indicator of legislative intent is the plain language of the statute and,

where the statutory language is clear, it must be applied as written. Id. “No term should be rendered

meaningless, and [courts] cannot read into the statute exceptions, limitations, or conditions the

legislature did not intend.” Id. “In determining the plain meaning of statutory terms, we consider

the statute in its entirety, the subject it addresses, and the apparent intent of the legislature in

enacting it.” Blum v. Koster, 235 Ill. 2d 21, 29 (2009). A court “may consider the consequences of

construing the statute one way or another, and in doing so, *** presume[s] that the legislature did

not intend to create absurd, inconvenient, or unjust results.” Moreland v. Retirement Board of

Policemen’s Annuity & Benefit Fund of Chicago, 2025 IL 131343, ¶ 27. Statutory construction

issues are subject to de novo review. Rainey, 2025 IL 131305, ¶ 12.

¶ 31 B. Count I of the VAC’s Complaint and

Count II of the County’s Complaint

¶ 32 Here, count I of the VAC’s complaint and count II of the County’s complaint center

on the proper interpretation of section 2(1)(B) of the Act (330 ILCS 45/2(1)(B) (West 2024)). That

section states: “The minimum amount to be provided annually to [VACs] is provided in [s]ection

12-21.13 of the *** Public Aid Code, unless the delegates of the County [VAC] determine that a

lesser amount covers the just and necessary sums.” Id.

¶ 33 According to the VAC, the plain language of section 2(1)(B) establishes a

“minimum funding requirement” that dictates the minimum amount of funds that a VAC is entitled

to receive each year. Based on its interpretation of the Act, the VAC maintains the trial court

should have granted its request for judgment on the pleadings as to count I of its complaint for

mandamus relief, asking that the County be required to “revise [its] FY 2025 budget” to comport

with the VAC’s funding recommendation. The VAC also argues that the court should have denied

- 14 -the corresponding count of the County’s complaint, count II, for declaratory relief.

¶ 34 By contrast, the County argues that the language of section 2(1)(B) does not require

“a mandatory minimum appropriation” but, instead, refers to “sources of funding” or “the

minimum level of funding” that the County must make available for potential appropriation to the

VAC (1) for the VAC’s just and necessary expenses and (2) to qualify for state funding under

section 12-21.13 of the Public Aid Code. The County maintains that consideration of section 2 of

the Act in its entirety shows that it remains authorized to approve or disapprove the VAC’s funding

recommendations based on considerations of whether the requested funds are just and necessary.

It argues the trial court correctly granted its motion for judgment on the pleadings and denied the

VAC’s request for mandamus relief.

¶ 35 Initially, we note the County also characterizes the VAC’s request for FY 2025

funding as moot, arguing the claim relates to “a budgetary issue and that budget year has

completely passed.” Generally, a reviewing court “will not decide abstract, hypothetical, or moot

questions.” In re Benny M., 2017 IL 120133, ¶ 17. “An appeal is moot when the issues involved

in the trial court no longer exist because intervening events have made it impossible for the

reviewing court to grant the complaining party effectual relief.” Id.

¶ 36 Here, the VAC argues it is entitled to additional FY 2025 funding under section 2

of the Act. That section expressly permits the VAC to obtain judicial review of certain funding

disputes with the County. Specifically, section 2(2) of the Act (330 ILCS 45/2(2) (West 2024)),

states that if a county board fails or refuses “to provide just and necessary sums of money” for

“assistance,” the VAC “shall apply to the circuit court *** for relief by mandamus” and that the

county board may be required “to appropriate and pay such sums of money.” This provision allows

for effectual relief from budget disputes brought under section 2 of the Act and sets forth no time

- 15 -limitations regarding such actions for relief. Accordingly, the VAC’s claim for relief under section

2 is not moot.

¶ 37 However, with respect to the merits of the parties’ dispute, we note that although

both the VAC and the County reference and seek an interpretation of section 2(1)(B), they have

ultimately failed to establish section 2’s applicability to their claims. Both the VAC’s and the

County’s arguments presume that section 2 generally applies to all types of funding under the Act.

However, the plain language of the statute establishes that section 2’s provisions apply to funding

for direct assistance purposes, i.e., the “just and necessary assistance and services” for military

veterans and their families, while section 10 of the Act provides for funding for the VAC’s

administrative purposes, i.e., funding related to the VAC’s employee salaries. Id. §§ 2, 10(g).

Neither party has alleged nor established that direct assistance funding is at issue in this case, and

the County’s allegations suggest only a dispute with respect to administrative funding for the VAC.

¶ 38 Section 2 of the Act states that the statute’s purpose is “to provide, in accordance

with [section 2], just and necessary assistance and services to” veterans and their families.

(Emphasis added.) Id. § 2. It then sets forth the funding process for such assistance and services,

stating that the actions described in section 2 “shall be taken in support of [section 2’s stated]

purpose.” Id. Section 2 references only direct assistance funding, not funding related to any

administrative need of the VAC.

¶ 39 Instead, it is section 10 of the Act that authorizes funding for the VAC over and

above what the VAC needs to provide direct assistance to veterans and their families. Id. § 10.

Section 10(g) states as follows:

“The county board shall, in any county where a [VAC] is organized, in addition to

sums appropriated for these just, necessary, and needed services as provided by law

- 16 -and approved by the Commission under this Act, appropriate such additional sums,

upon recommendation of the [VAC], to properly compensate, in accordance with

the requirements of subsection (g) of Section 9 and subsection (e) of this Section,

the officers and employees required to administer such assistance. The county

board shall also provide funds to the [VAC] to reimburse the superintendent,

officers, delegates and employees for certain expenses which are approved by the

[VAC].” Id. § 10(g).

Notably, section 10(g) specifically authorizes a county to appropriate sums “in addition to” funds

appropriated to the VAC for “just, necessary, and needed services.” Id. Section 10 does not

reference the funding procedures provided for in Section 2.

¶ 40 Case authority also supports the finding that section 2 is not applicable to all types

of funding authorized by the Act. In Lavite v. Dunstan, 2019 IL App (5th) 170114, ¶¶ 53, 65, the

Fifth District recognized that “under section 2 of the Act, the VAC submits its recommendation

for its direct assistance budget to the county board.” Further, it noted that section 10 of the Act

authorized the appropriation of additional sums for the VAC’s administrative needs. Id. ¶¶ 54, 65.

Critically, although the court held that the processes for determining the VAC’s annual budget

pursuant to sections 2 and 10 were effectively the same under the version of the Act at issue before

it, it did not hold that section 2’s process applied to the additional funds authorized by section 10.

Id. ¶ 54.

¶ 41 In Veterans Assistance Comm’n of Will County v. County Board of Will County,

274 Ill. App. 3d 32, 35 (1995), the Third District similarly noted that sections 2 and 10 applied to

different types of funds appropriated to the VAC: (1) “just and necessary amounts for veterans’

benefits” in section 2 and (2) “additional sums to compensate the VAC’s superintendent and

- 17 -employees” in section 10. Like in Lavite, the reviewing court found that “[w]hether determining

the amount of veterans’ benefits or the compensation of VAC personnel, the procedure to be

followed is the same.” Id. at 37. Significantly, however, the court made clear that the proper

procedure for determining the amount of each type of fund should be derived from the language

of the specific section that authorizes the funds. Id. at 37 n.2 (relying on the “terms and language”

of section 10 to find that section 10 provided for mandamus relief, like in section 2).

¶ 42 Accordingly, the plain language of the Act establishes that the procedures set forth

in section 2 of the statute, including the “minimum amount” requirement of section 2(1)(B), apply

to the funding procedures for the VAC’s direct assistance funds. Those procedures are not

applicable to the VAC’s administrative funds, which are authorized and governed by section 10 of

the Act. In this case, the parties seek an interpretation of section 2(1)(B), despite neither party

having alleged nor argued that the County failed or refused to appropriate all the direct assistance

funds that the VAC requested. Because the parties have not shown any dispute regarding the

County’s appropriation of direct assistance funds, section 2 is not relevant. Additionally, where

the parties have not established the relevancy of section 2 to their claims, it is unnecessary for this

court to construe its provisions, including the “minimum amount” language of section 2(1)(B) (330

ILCS 45/2(1)(B) (West 2024)).

¶ 43 Specifically, with respect to count I of its complaint, the VAC sought mandamus

relief, arguing that the County failed to appropriate the required minimum amount of funds under

section 2(1)(B). As stated, a writ of mandamus may be awarded if the plaintiff establishes (1) a

clear right to relief, (2) a clear duty of a public official to act, and (3) clear authority in the public

official to comply with the writ. McHenry Township, 2022 IL 127258, ¶ 59. Since section 2 of the

Act concerns direct assistance funds, the VAC cannot establish a clear right to relief under the

- 18 -provisions of that section without alleging and showing that the County failed or refused the

VAC’s FY 2025 budget recommendation for direct assistance funds. The VAC has raised no such

allegations or argument in this case and, thus, cannot establish it is entitled to a judgment on the

pleadings as to count I of its complaint for mandamus relief.

¶ 44 On appeal, the VAC also argues that the trial court erred in granting the County’s

request for judgment on the pleadings in count II of its complaint for declaratory relief based upon

its requested interpretation of section 2(1)(B). As stated, a declaratory judgment may be granted

“in cases of actual controversy.” 735 ILCS 5/2-701(a) (West 2024). “The essential requirements

for asserting a declaratory judgment action are (1) a plaintiff with a legal, tangible interest, (2) a

defendant with an opposing interest, and (3) an actual controversy between the parties involving

those interests.” Cahokia Unit School District No. 187 v. Pritzker, 2021 IL 126212, ¶ 36.

¶ 45 Again, in the context of the present case, absent allegations that the County failed

or refused to appropriate all the direct aid funds recommended by the VAC for FY 2025, the

County cannot establish an actual controversy between it and the VAC with respect to the

procedures set forth in section 2. The County makes no such claim, and instead, its allegations

suggest only a dispute between the parties regarding the amount of administrative funds

appropriated to the VAC under section 10. In its complaint, the County alleged conflicts regarding

the salaries of VAC employees and amounts requested for the VAC’s travel expenses. As stated,

section 2(1)(B) has no application to section 10 and the funds authorized under that section.

¶ 46 Additionally, although the County’s allegations do suggest a controversy regarding

the VAC’s funding under section 10, on this record, the County has not established its entitlement

to a judgment on the pleadings as to count II of its complaint. The grant of a motion for a judgment

on the pleadings “is proper when there are no genuine issues of material fact and the moving party

- 19 -is entitled to judgment as a matter of law.” Hess, 2020 IL 124649, ¶ 14. Here, in seeking relief,

both the County and the VAC have operated under the mistaken belief that section 2 of the Act is

applicable to all types of funding authorized by the statute. Absent that mistaken belief, the VAC’s

position regarding the County’s administrative funding decisions is unclear. At the very least, a

genuine issue of material fact exists with respect to whether there remains an actual controversy

between the parties based upon the funding procedures of section 10. Thus, the trial court should

also have denied the County’s request for declaratory relief in count II of its complaint.

¶ 47 Under the circumstances presented, we find no error by the trial court in denying

the VAC’s request for judgment on the pleadings in count I of its complaint in case No. 25-MR91. However, we find the court did err in granting the County’s request for a judgment on the

pleadings in count II of its complaint in case No. 25-MR-90, and we reverse that portion of the

court’s judgment.

¶ 48 C. Count II of the VAC’s Complaint

¶ 49 On appeal, the VAC further argues that the trial court erred by denying its request,

in count II of its complaint, for a writ of mandamus directing the County to pay the VAC’s warrants

for its legal expenses. The VAC contends that, in November and December 2024 and January and

February 2025, it submitted warrants for its legal expenses to the County. It asserts that although

the County admitted that it had “sufficient funds to cover those expenses,” it refused to disburse

funds pursuant to the warrants. The VAC maintains the County lacked authority for its refusal

because, under the Act, only the VAC has oversight authority over the disbursement of its funds.

¶ 50 On appeal, the County initially argues that this court lacks jurisdiction to consider

the trial court’s denial of the VAC’s demand for the payment of its legal expenses. It asserts that

the court’s denial of the VAC’s request for relief pursuant to count II of its complaint did not

- 20 -constitute a final order because it was based on a finding of a lack of sufficient proof of the VAC’s

claim and not necessitated by a contrary ruling on the County’s complaint.

¶ 51 Illinois Supreme Court Rule 304(a) (eff. Mar. 8, 2016) permits an appeal from a

final judgment that does not dispose of an entire proceeding when “the trial court has made an

express written finding that there is no just reason for delaying either enforcement or appeal or

both.” “By its terms, Rule 304(a) applies only to final judgments or orders.” Blumenthal v. Brewer,

2016 IL 118781, ¶ 24. Thus, a Rule 304(a) finding entered by the trial court “will make a final

order appealable, but it can have no effect on a nonfinal order.” Id. “If the order is in fact not final,

inclusion of the special finding in the trial court’s order cannot confer appellate jurisdiction.” Id.

“An order or judgment is considered to be final and appealable for purposes of this rule if it

terminates the litigation between the parties on the merits or disposes of the rights of the parties,

either on the entire controversy or a separate part thereof.” Id. ¶ 23.

¶ 52 Additionally, as stated, this case arose out of motions for judgment on the pleadings

filed by the parties, which are similar to motions for summary judgment. “Ordinarily, the denial

of summary judgment [or a judgment on the pleadings] is not appealable, because such an order is

interlocutory in nature.” Clark v. Children’s Memorial Hospital, 2011 IL 108656, ¶ 119; see

Bulletproof Plumbing Corp. v. Ohlson, 2025 IL App (1st) 232007-U, ¶ 14 (“[T]he denial of a

motion for judgment on the pleadings is an interlocutory order that is not appealable despite a Rule

304(a) finding.”). However, one recognized exception to the rule is

“when the parties have filed cross-motions for summary judgment [or judgment on

the pleadings] and one party’s motion is granted and the other party’s denied.

Because the order disposes of all issues in the case, review of the denial of summary

judgment [or judgment on the pleadings] may be had.” Clark, 2011 IL 108656,

- 21 -¶ 119.

¶ 53 In response to the County’s jurisdictional claim, the VAC argues “that in

determining whether an order is final, one should look to its substance and effect rather than to its

form.” Clemons v. Mechanical Devices Co., 202 Ill. 2d 344, 350 (2002). Further, it contends that

in denying its request for judgment on the pleadings as to count II of its complaint, the trial court

rejected the core legal theory of its claim—that the County lacked authority or discretion to refuse

to pay its warrants for legal services. According to the VAC, the court’s ruling prevented it from

succeeding on its claim and amounted to a final order. Additionally, it contends that count III of

the County’s complaint for declaratory relief was based on a conflicting interpretation of the Act,

such that resolution of that claim in the County’s favor necessarily resulted in the denial of count

II of the VAC’s complaint.

¶ 54 We agree with the VAC and find that we have jurisdiction to review the trial court’s

denial of count II of its complaint for mandamus relief. As argued by the County, the court’s order

states that its denial of count II of the VAC’s complaint was “due to the lack of sufficient proof.”

However, the court’s comments clearly show that its decision was based on its rejection of the

VAC’s interpretation of the Act and its acceptance of the County’s competing interpretation. As

stated, the VAC argued that the County lacked discretion or authority under the Act to deny

warrants for the payment of its expenses. In count III of its complaint for declaratory relief, the

County asked that the court enter a declaratory judgment, stating that the County was “vested with

the authority to make determinations as to whether VAC requests for expenditures are just,

reasonable, and necessary and in compliance with applicable laws governing the approval of such

expenditure.” The court relied on the County’s arguments in connection with count III of its

complaint in suggesting that the payment of the VAC’s warrants was subject to County discretion

- 22 -and oversight. Specifically, the court stated as follows:

“It is also unclear to the court whether there was a policy requiring itemized

invoices to support payment of warrants, which is an issue of fact preventing the

requested relief at this time. Pursuant to section 9(g) of the [Act] *** if such a

policy exists the VAC must adopt such County policies and adapt the same to

accommodate the VAC’s organizational structure.”

¶ 55 Notably, count III of the County’s complaint appears to address VAC

“expenditures” in general and not solely the issue of the payment of the VAC’s warrants for its

legal expenses. Nevertheless, resolution of that claim in the County’s favor resolved the specific

issue presented by the VAC in count II of its complaint with finality. In other words, a finding that

the County had authority and discretion to deny the payment of the VAC’s warrants meant that the

VAC could not prevail on its claim for mandamus relief. Thus, we find it appropriate to reach the

merits of the VAC’s claim.

¶ 56 Again, the VAC argues that under the Act, the County had no authority or discretion

to refuse to pay the warrants for its legal expenses. The County responds, in part, by asserting that

the Act required the VAC to adhere to applicable county policies, including, potentially, the

presentation “of itemized statements” to the County prior to the payment of the warrants. It also

argues that the VAC was required to prove the “justice and necessity” of the warrants.

¶ 57 As noted, the Act states that the executive powers of the VAC are vested in its

superintendent. 330 ILCS 45/10(a) (West 2024). The Act requires the County to provide funds to

the VAC through the processes set forth in sections 2 and 10. See id. §§ 2, 10. Section 10(g)

provides that the funding provided by the County “shall” include funds “to reimburse the

superintendent, officers, delegates and employees for certain expenses which are approved by the

- 23 -[VAC].” (Emphasis added.) Id. § 10(g). Such language establishes that “the VAC has authority

over its personnel and its operational expenses.” Lavite, 2019 IL App (5th) 170114, ¶ 59.

Regarding oversight authority for distributions and the authorization of warrants, section 9(b), (h)

of the Act also states as follows:

“(b) The [VAC] and its selected or appointed superintendent shall have

oversight of the distribution of all moneys and supplies appropriated for the benefit

of military veterans and their families, subject to such rules, regulations,

administrative procedures or audit reviews as are required by this Act and as are

necessary as approved by the [VAC] to carry out the spirit and intent of this Act.

No warrant authorized under this Act may be issued for the payment of money

without the presentation of an itemized statement or claim, approved by the

superintendent of the [VAC].”

***

(h) No warrant authorized under this Act may be issued for the payment of

money without the presentation of an itemized statement or claim, approved by the

superintendent of the [VAC] and reported to the full [VAC] membership.” Id.

§§ 9(b), (h).

¶ 58 The Act’s provisions establish that once funds are appropriated to the VAC,

oversight authority over the disbursement of those funds is vested in the VAC and its

superintendent. There is no dispute that the VAC’s superintendent draws appropriated funds held

by the County for use by the VAC. Section 9 of the Act establishes that warrants for the payment

of money must be supported by an itemized statement or claim approved by the VAC’s

superintendent and reported to the VAC’s members. Only the VAC and its superintendent have

- 24 -oversight authority over the distribution of the VAC’s money. That oversight is subject only “to

such rules, regulations, administrative procedures or audit reviews as are required by this Act and

as are necessary as approved by the [VAC].” Id. § 9(b). The current provisions of the Act, thus,

identify no oversight role for the County regarding the distribution of appropriated funds.

¶ 59 As the VAC points out, prior to 2023, the Act provided that both the VAC’s

superintendent and the president or chairman of the county board had “general oversight of the

distribution of all moneys and supplies appropriated by the county for the benefit of military

veterans and their families.” 330 ILCS 45/9(b) (West 2022). However, following the 2023

amendments to the Act, the language authorizing general oversight authority by the county board

was removed from section 9(b). See 330 ILCS 45/9(b) (West 2024).

¶ 60 In Lavite, 2019 IL App (5th) 170114, ¶ 59, the Fifth District addressed a similar

issue regarding the payment of warrants for attorney fees under a version of the Act that predated

the 2023 amendments and held as follows: “[W]e do not believe the shared-oversight provision

empowers the [county] defendants to unilaterally refuse payment of a properly executed warrant

for professional services, such as attorney fees, simply because they disagree with the VAC’s

decision on that particular expense.” The court explained that the VAC was authorized to retain

attorneys and other professionals, who were agents of the VAC and not the county. Id. It also

pointed out that, like the current version of section 9(b), the earlier version of that section vested

the VAC’s superintendent, not the county board, “with authority to review and approve itemized

invoices.” Id.

¶ 61 In asserting that it maintains some oversight authority over the VAC’s expenditures

under the Act, the County has relied on section 9(g) of the Act (330 ILCS 45/9(g) (West 2024)),

which was added to the statute through the February 2023 amendments. (Pub. Act 102-1132 (eff.

- 25 -Feb. 10, 2023)). That provision provides:

“Each [VAC] shall, in writing, adopt all applicable policies already established and

in place in its respective county, including, but not limited to, policies related to

compensation, employee rights, ethics, procurement, and budget, and shall adapt

those policies to fit its organizational structure. Those policies shall then be

considered the policies of the [VAC] and they shall be implemented and adhered

to, accordingly, by the superintendent and by the [VAC]. The [VAC] shall amend

its adopted policies whenever a county board amends an applicable policy within

60 days of the county board amendment.” 330 ILCS 45/9(g) (West 2024).

¶ 62 Section 9(g) sets forth responsibilities of the VAC and its superintendent to adopt

policies of the County and adapt them to fit its organizational structure. The plain language of that

section does not grant the county oversight authority over the VAC’s expenditures after

appropriation, which section 9(b) places distinctly with the VAC. It also does not grant the County

any authority to enforce compliance with its policies. Rather, the Act gives the ability to enforce

compliance with section 9 to the attorney general. Notably section 9.1(a) of the Act (id. § 9.1(a))

states as follows:

“If the Attorney General has reasonable cause to believe that there is or has been a

violation of Section *** 9 *** then the Attorney General may commence a civil

action in the name of the People of the State to enforce the provisions of this Act in

any appropriate circuit court.”

¶ 63 Here, we agree with the VAC that the Act grants it, and not the County, oversight

over the disbursement of its appropriated funds. However, as the VAC recognizes, to be entitled

to the payment of warrants for its legal expenses, it had to establish that there were sufficient

- 26 -appropriated funds to pay the warrants. More specifically, the VAC was required to show that

there were sufficient VAC funds to pay the warrants. See Hazen v. County of Peoria, 138 Ill. App.

3d 836, 842 (1985) (holding “the attorney for the VAC is not entitled to compensation from general

county funds but rather must be paid from VAC funds”); see Lavite, 2019 IL App (5th) 170114,

¶ 65 (finding that because the Act provided for annual funding for “distinct purposes,” the VAC

could not utilize funds appropriated for direct assistance to pay administrative expenses). In its

complaint, the VAC alleged that “[a]t the time the [VAC] submitted each of the *** unpaid

warrants to the County for payment, the County had sufficient funds to pay such warrants.”

(Emphasis added.) In answering the VAC’s complaint, the County admitted that specific

allegation. However, as the County asserts on appeal, while the VAC’s allegation and its admission

establish that there were sufficient County funds, they fall short of establishing that there were

sufficient VAC funds to pay the warrants.

¶ 64 The VAC suggests that because it does not receive custody and control over funds

that are appropriated for its use, it was sufficient for it to allege that there were ample County funds

with which to pay the warrants. We disagree. An allegation that the County has sufficient available

funds to pay the warrants is not the same as an allegation that the VAC has sufficient funds

available that had been appropriated for its use to pay the warrants.

¶ 65 In so finding, we clarify that our holding is limited to the specific allegations

presented by the VAC in this case. Notably, the VAC has not alleged, in connection with count II

of its complaint, that there are insufficient funds available from which to pay the warrants due to

the County’s failure to make an adequate appropriation. Our holding does not prevent the VAC

from raising such a claim on remand, nor would it prevent such claims in other cases. See Lavite,

2019 IL App (5th) 170114, ¶ 54 (stating the process for determining the budget for the VAC’s

- 27 -administrative expenses under section 10, “including the right to seek mandamus relief, is the same

as provided in section 2 of the Act”); Will County, 274 Ill. App. 3d at 37 n.2 (finding section 10

provided for mandamus relief like the mandamus relief provided for in section 2).

¶ 66 Given the specific circumstances presented, we find that a genuine issue of material

fact exists with respect to the VAC’s right to mandamus relief in count II of its complaint. As a

result, the trial court did not err in denying the VAC’s request for a judgment on the pleadings as

to that count.

¶ 67 D. Counts I and III of the County’s Complaint

¶ 68 On appeal, the VAC further contends that the trial court erred in granting the

County’s motion for judgment on the pleadings as to counts I and III of its complaint for

declaratory relief. It asserts that a genuine issue of material fact existed with respect to the County’s

claim in count I and that the court misconstrued the Act in granting count III.

¶ 69 1. Count I of the County’s Complaint

¶ 70 In connection with count I of its complaint, the County asked the trial court to “enter

a declaratory judgment stating that [the] entirety of the minimum level of the ‘amount to be

provided’ for the VAC’s use in any fiscal year is not required to be paid to or on behalf of the VAC

in that fiscal year.” Its request was based on a claim, in paragraph 22 of its complaint, that the

VAC had taken the position that funds appropriated for its use in any fiscal year had to “equal the

payments the County makes on behalf of the VAC in the same fiscal year.” As the VAC points out

on appeal, it denied paragraph 22 in its answer to the County’s complaint.

¶ 71 Again, a declaratory judgment may be granted “in cases of actual controversy.” 735

ILCS 5/2-701(a) (West 2024). “The essential requirements for asserting a declaratory judgment

action are (1) a plaintiff with a legal, tangible interest, (2) a defendant with an opposing interest,

- 28 -and (3) an actual controversy between the parties involving those interests.” Cahokia Unit School

District No. 187, 2021 IL 126212, ¶ 36. “In the declaratory judgment context, an actual

controversy means a concrete dispute admitting of an immediate and definitive determination of

the parties’ rights, the resolution of which will aid in the termination of the controversy or some

part thereof.” (Internal quotation marks omitted.) Id. The requirement of an actual controversy

ensures that a court does not “pass judgment on mere abstract propositions of law, render an

advisory opinion, or give legal advice as to future events.” (Internal quotation marks omitted.) Id.

¶ 72 The VAC argues the County has failed to establish that count I of its complaint

involves an actual controversy. We agree. As stated, the County’s claim in count I was premised

on the allegation that the VAC was asserting that funds appropriated for its use in any fiscal year

had to “equal the payments the County makes on behalf of the VAC in the same fiscal year.” The

VAC denied that it had taken such a position, which suggests, instead, that the parties agreed that

all amounts appropriated to the VAC in a fiscal year did not have to be actually paid to the VAC

in that same fiscal year. At the very least, the VAC’s denial of the County’s allegation creates a

genuine issue of material fact with respect to the County’s claim. As such, the County was not

entitled to a judgment on the pleadings as to count I of its complaint, and the trial court erred in

granting the County’s motion.

¶ 73 2. Count III of the County’s Complaint

¶ 74 In count III of its complaint for declaratory relief, the County asserted that it had

oversight authority over the VAC’s funding requests through its budget process. It referenced

section 9(g) of the Act (330 ILCS 45/9(g) (West 2024)), which it stated “requires the VAC to adopt

the County’s policies, including but not limited to those policies concerning compensation,

employee rights, ethics, procurement, and budget.” The County asserted that section 9(g) restrains

- 29 -“the VAC’s claimed unfettered power to determine which funding requests are just, reasonable,

and necessary.” The County asked the trial court to enter a declaratory judgment providing that

the County was “vested with the authority to make determinations as to whether VAC requests for

expenditures are just, reasonable, and necessary and in compliance with applicable laws governing

the approval of such expenditures.”

¶ 75 As set forth above, “[t]he essential requirements for asserting a declaratory

judgment action are (1) a plaintiff with a legal, tangible interest, (2) a defendant with an opposing

interest, and (3) an actual controversy between the parties involving those interests.” Cahokia Unit

School District No. 187, 2021 IL 126212, ¶ 36. “In the declaratory judgment context, an actual

controversy means a concrete dispute admitting of an immediate and definitive determination of

the parties’ rights, the resolution of which will aid in the termination of the controversy or some

part thereof.” (Internal quotation marks omitted.) Id.

¶ 76 Here, the County’s request for relief in count III is broadly worded, generally

referencing VAC “expenditures” under the Act. It has relied on the contentions it raised in count

III when addressing both the appropriation process set forth in section 2 of the Act and in

responding to the VAC’s claim regarding the payment of warrants for its legal expenses. Notably,

however, the VAC’s claim with respect to section 2’s appropriations process was that it was

entitled to a minimum funding appropriation under section 2(1)(B) that the County could not

unilaterally deviate below. The VAC did not argue that, absent that specific interpretation, the

County lacked authority to evaluate its funding requests and consider whether they were “just and

necessary.” Count II of the County’s complaint for declaratory relief directly addressed the VAC’s

opposing view of section 2(1)(B)’s “minimum amount” language (330 ILCS 45/2(1)(B) (West

2024)). The broad allegations of count III fail to address any other “concrete dispute” between the

- 30 -parties with respect to that section. Cahokia Unit School District No. 187, 2021 IL 126212, ¶ 36;

see Lincoln University v. Logan County, 2025 IL App (4th) 241012, ¶ 34 (“If the controversy is

theoretical, rather than actual, then the [declaratory judgment] claim is premature.”).

¶ 77 Moreover, as discussed, the parties have failed to allege or establish that section 2

is relevant to their claims. Section 2 concerns the appropriation process for direct assistance funds

to the VAC, and neither party argues that the County failed to appropriate to the VAC the amount

of direct aid funds that the VAC recommended. Accordingly, to the extent count III of the County’s

complaint is directed at the VAC’s interpretation of section 2 of the Act, the County has failed to

establish that it was entitled to judgment in its favor as a matter of law.

¶ 78 Additionally, to the extent count III of the County’s complaint was directed to the

VAC’s argument regarding the warrants for its legal expenses, we also find the County failed to

establish it is entitled to judgment as a matter of law. For the reasons already stated, the Act grants

the VAC, not the County, oversight over the disbursement of its appropriated funds. Thus, we also

find the trial court erred by granting the County’s motion for judgment on the pleadings as to count

III of its complaint for declaratory relief.

¶ 79 III. CONCLUSION

¶ 80 For the reasons stated, we reverse the trial court’s grant of the County’s motion for

judgment on the pleadings as to all three counts of its complaint in case No. 25-MR-90. We

otherwise affirm the court’s judgment denying the VAC’s motion for judgment on the pleadings

in counts I and II of its complaint in case No. 25-MR-91. We remand for further proceedings in

both cases.

¶ 81 No. 4-25-1160, Affirmed and remanded.

¶ 82 No. 4-25-1169, Reversed and remanded.

- 31 -Sangamon County v. Sangamon County Veterans Assistance Comm’n,

2026 IL App (4th) 251160

Decision Under Review: Appeal from the Circuit Court of Sangamon County, Nos. 25-MR-90, 25-MR-91; the Hon. Jennifer M. Ascher, Judge,

presiding.

Attorneys Joshua D. Herman and Jeffrey J. Gaster, of Miller, Hall & for Triggs, LLC, of Peoria, for appellants.

Appellant:

Attorneys Stacy K. Shelly and Troy A. Lundquist, of Langhenry, Gillen, for Lundquist & Johnson, LLC, of Rockford, for appellee Appellee: Sangamon County.

No brief filed for other appellees.

- 32 -