Full Text of SB0651 100th General Assembly
SB0651 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 SB0651 Introduced 1/25/2017, by Sen. Michael Connelly SYNOPSIS AS INTRODUCED: |
| 30 ILCS 5/3-2 | from Ch. 15, par. 303-2 | 105 ILCS 5/34-18.53 new | |
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Amends the Illinois State Auditing Act. Requires the Auditor General to conduct a financial audit, a compliance audit, or other attestation engagement, as is appropriate to the agency's operations under generally accepted government auditing standards, of the Chicago school district at least once during every biennium. Amends the School Code. Requires the board of education of the Chicago school district to cooperate fully with the Auditor General and to be subject to any compliance requirements as required of any other State agency during the biennial audit. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning education.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois State Auditing Act is amended by | 5 | | changing Section 3-2 as follows: | 6 | | (30 ILCS 5/3-2) (from Ch. 15, par. 303-2)
| 7 | | Sec. 3-2. Mandatory and directed post audits. The Auditor | 8 | | General
shall conduct a financial audit, a compliance audit, or | 9 | | other attestation
engagement, as is appropriate to the agency's | 10 | | operations under generally
accepted
government auditing | 11 | | standards, of each State agency except the Auditor
General or | 12 | | his office at least once
during every biennium, except as is | 13 | | otherwise provided in regulations
adopted under Section 3-8. | 14 | | The Auditor General shall conduct a financial audit, a | 15 | | compliance audit, or other attestation engagement, as is | 16 | | appropriate to the agency's operations under generally | 17 | | accepted government auditing standards, of a school district | 18 | | organized under Article 34 of the School Code at least once | 19 | | during every biennium. The general direction and supervision of | 20 | | the
financial audit program may be delegated only to an | 21 | | individual who is a
Certified Public Accountant and a payroll | 22 | | employee of the Office of the
Auditor General. In the conduct | 23 | | of financial audits, compliance audits, and
other attestation |
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| 1 | | engagements, the
Auditor General may inquire into and report | 2 | | upon matters properly within
the scope of a performance audit, | 3 | | provided that
such inquiry
shall be limited to matters arising | 4 | | during the ordinary course of the
financial audit.
| 5 | | In any year the Auditor General shall conduct any special | 6 | | audits as may
be necessary to form an opinion on the financial | 7 | | statements of
this State, as
prepared by the Comptroller, and | 8 | | to certify that this presentation is in
accordance with | 9 | | generally accepted accounting principles for government.
| 10 | | Simultaneously with the biennial compliance audit of the
| 11 | | Department of
Human Services, the
Auditor General shall
conduct | 12 | | a program audit of each facility under the jurisdiction of that
| 13 | | Department that is described in Section 4 of the
Mental Health
| 14 | | and Developmental Disabilities Administrative Act. The program | 15 | | audit
shall include an examination of the records of each | 16 | | facility concerning
(i) reports of suspected abuse or neglect | 17 | | of any patient or resident of the
facility and (ii) reports of | 18 | | violent acts against facility staff by patients or residents. | 19 | | The Auditor General shall report the findings of the program
| 20 | | audit to the Governor and the General Assembly, including | 21 | | findings
concerning patterns or trends relating to (i) abuse or | 22 | | neglect of facility
patients and residents or (ii) violent acts | 23 | | against facility staff by patients or residents. However, for | 24 | | any year for which the Inspector
General submits a report to | 25 | | the Governor and General Assembly as required under
Section 6.7 | 26 | | of the Abused and Neglected Long Term Care Facility Residents
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| 1 | | Reporting Act, the Auditor General need not conduct the program | 2 | | audit otherwise
required under this paragraph.
| 3 | | The Auditor General shall conduct a performance
audit of a
| 4 | | State agency when so directed by the Commission, or by either | 5 | | house of
the General Assembly, in a resolution identifying the | 6 | | subject, parties
and scope. Such a directing resolution may:
| 7 | | (a) require the Auditor General to examine and report | 8 | | upon specific
management efficiencies or cost | 9 | | effectiveness proposals specified therein;
| 10 | | (b) in the case of a program audit, set forth specific | 11 | | program
objectives, responsibilities or duties or may | 12 | | specify the program
performance standards or program | 13 | | evaluation standards to be the basis of
the program audit;
| 14 | | (c) be directed at particular procedures or functions | 15 | | established by
statute, by administrative regulation or by | 16 | | precedent; and
| 17 | | (d) require the Auditor General to examine and report | 18 | | upon specific
proposals relating to state programs | 19 | | specified in the resolution.
| 20 | | The Commission may by resolution clarify, further direct, | 21 | | or limit
the scope of any audit directed by a resolution of the | 22 | | House or Senate,
provided that any such action by the | 23 | | Commission must be consistent with
the terms of the directing | 24 | | resolution.
| 25 | | (Source: P.A. 93-630, eff. 12-23-03; 94-347, eff. 7-28-05.)
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| 1 | | Section 10. The School Code is amended by adding Section | 2 | | 34-18.53 as follows: | 3 | | (105 ILCS 5/34-18.53 new) | 4 | | Sec. 34-18.53. Compliance with Auditor General. The board | 5 | | shall cooperate fully with the Auditor General and shall be | 6 | | subject to any compliance requirements as required of any other | 7 | | State agency during the biennial audit required under Section | 8 | | 3-2 of the Illinois State Auditing Act.
| 9 | | Section 99. Effective date. This Act takes effect | 10 | | immediately.
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