Section 10 ILCS 5/17-32 - Calculation of reimbursable election expenses(1) The following shall be added together to determine the total costs and expenses of an emergency referendum or special election not conducted at the time of a regular election reimbursed to the county or municipality under the jurisdiction of a board of election commissioners by the political subdivisions: (a) The cost of printing and distributing ballots and other printed material used in or for the election;(b) The amounts paid to judges of election for election day duties;(c) Extra office expenses of the election authority, including (i) postage and (ii) compensation to temporary employees which are directly attributable to election day and the canvass of the votes of political subdivision candidates and propositions, whenever applicable;(d) The cost of election day supplies used in the election;(e) The cost of delivery and return of election day materials and supplies, including voting machines and voting devices used in connection with an electronic voting system; and(f) The cost of renting polling places, computers and any other property, the use of which is directly attributable to election day activities.(2) Any county of more than 1,000,000 inhabitants in which there is a municipal board of election commissioners shall reimburse that board for, or shall pay directly, the cost items hereinafter specified incurred by that board in relation to the territory within its jurisdiction for each general primary and general election and for any other election where such cost items are incurred or increased as a result of the certification of candidates or public questions by the county clerk to such board:(a) The cost of printing and distributing ballots;(b) The amounts paid to judges of election for election day duties;(c) Costs attributable to the canvass of votes;(d) The cost of delivery and return of election day materials and supplies, including voting devices and equipment used in conjunction with an electronic voting system; and(e) The cost of renting polling places, computers, and other property, the use of which is directly attributable to election day activities. However, the State shall pay the amount of the increase in compensation for judges of election, registrars and canvassers provided in Public Acts 81-850 and 81-1149.