Public Act 93-0275
SB844 Enrolled LRB093 02927 MKM 02943 b
AN ACT concerning audits.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois State Auditing Act is amended by
changing Section 3-1 as follows:
(30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
Sec. 3-1. Jurisdiction of Auditor General. The Auditor
General has jurisdiction over all State agencies to make post
audits and investigations authorized by or under this Act or
the Constitution.
The Auditor General has jurisdiction over local
government agencies and private agencies only:
(a) to make such post audits authorized by or under
this Act as are necessary and incidental to a post audit
of a State agency or of a program administered by a State
agency involving public funds of the State, but this
jurisdiction does not include any authority to review
local governmental agencies in the obligation, receipt,
expenditure or use of public funds of the State that are
granted without limitation or condition imposed by law,
other than the general limitation that such funds be used
for public purposes;
(b) to make investigations authorized by or under
this Act or the Constitution; and
(c) to make audits of the records of local
government agencies to verify actual costs of
state-mandated programs when directed to do so by the
Legislative Audit Commission at the request of the State
Board of Appeals under the State Mandates Act.
In addition to the foregoing, the Auditor General may
conduct an audit of the Metropolitan Pier and Exposition
Authority, the Regional Transportation Authority, the
Suburban Bus Division, the Commuter Rail Division and the
Chicago Transit Authority and any other subsidized carrier
when authorized by the Legislative Audit Commission. Such
audit may be a financial, management or program audit, or any
combination thereof.
The audit shall determine whether they are operating in
accordance with all applicable laws and regulations. Subject
to the limitations of this Act, the Legislative Audit
Commission may by resolution specify additional
determinations to be included in the scope of the audit.
In addition to the foregoing, the Auditor General must
also conduct a financial audit of the Illinois Sports
Facilities Authority's expenditures of public funds in
connection with the reconstruction, renovation, remodeling,
extension, or improvement of all or substantially all of any
existing "facility", as that term is defined in the Illinois
Sports Facilities Authority Act.
The Auditor General may also conduct an audit, when
authorized by the Legislative Audit Commission, of any
hospital which receives 10% or more of its gross revenues
from payments from the State of Illinois, Department of
Public Aid, Medical Assistance Program.
The Auditor General is authorized to conduct financial
and compliance audits of the Illinois Distance Learning
Foundation and the Illinois Conservation Foundation.
As soon as practical after the effective date of this
amendatory Act of 1995, the Auditor General shall conduct a
compliance and management audit of the City of Chicago and
any other entity with regard to the operation of Chicago
O'Hare International Airport, Chicago Midway Airport and
Merrill C. Meigs Field. The audit shall include, but not be
limited to, an examination of revenues, expenses, and
transfers of funds; purchasing and contracting policies and
practices; staffing levels; and hiring practices and
procedures. When completed, the audit required by this
paragraph shall be distributed in accordance with Section
3-14.
The Auditor General shall conduct a financial and
compliance and program audit of distributions from the
Municipal Economic Development Fund during the immediately
preceding calendar year pursuant to Section 8-403.1 of the
Public Utilities Act at no cost to the city, village, or
incorporated town that received the distributions.
The Auditor General must conduct an audit of the Health
Facilities Planning Board pursuant to Section 19.5 of the
Illinois Health Facilities Planning Act.
The Auditor General must conduct audits of the Rend Lake
Conservancy District as provided in Section 25.5 of the River
Conservancy Districts Act.
(Source: P.A. 90-813, eff. 1-29-99; 91-782, eff. 6-9-00;
91-935, eff. 6-1-01.)
Section 10. The River Conservancy Districts Act is
amended by adding Section 25.5 as follows:
(70 ILCS 2105/25.5 new)
Sec. 25.5. Rend Lake; audits. The Auditor General of
the State of Illinois must conduct a financial audit,
management audit, and program audit of the Rend Lake
Conservancy District and file a certified copy of the report
of the audits with the Governor and with the Legislative
Audit Commission.
The Rend Lake Conservancy District must reimburse the
Auditor General for the cost of the audits.
Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.
Section 90. The State Mandates Act is amended by adding
Section 8.27 as follows:
(30 ILCS 805/8.27 new)
Sec. 8.27. Exempt mandate. Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is required
for the implementation of any mandate created by Section 25.5
of the River Conservancy Districts Act.
Section 99. Effective date. This Act takes effect upon
becoming law.