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HB0289 Engrossed |
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LRB096 04276 JAM 14322 b |
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| AN ACT concerning finance.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois State Auditing Act is amended by |
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| adding Section 2-15 as follows:
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| (30 ILCS 5/2-15 new) |
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| Sec. 2-15. Appropriation Earmarks Unit. |
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| (a) As used in this Section: |
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| "Earmarked appropriation" means an appropriation for a |
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| grant or
distribution to a specific unit of local government, |
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| specific school district,
specific not-for-profit |
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| organization, or specific non-governmental entity for
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| infrastructure improvements or operating expenses. The term |
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| shall also include a grant or distribution made from a lump sum |
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| appropriation to a specific unit of local government, specific |
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| school district, specific not-for-profit organization, or |
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| specific non-governmental entity for infrastructure |
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| improvements or operating expenses. Appropriations that are |
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| part
of a statewide program and are based on generally |
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| applicable standards of
eligibility are not earmarked |
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| appropriations. |
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| "Infrastructure
improvements" include without limitation |
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| capital improvements, capital
projects, planning, |
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HB0289 Engrossed |
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LRB096 04276 JAM 14322 b |
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| construction, reconstruction, equipment, utilities,
vehicles, |
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| and all costs associated with economic development, community
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| programs, educational programs, public health, and public |
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| safety. |
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| "Operating expenses" includes expenditures made by the |
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| recipient entity for its own administrative purposes, |
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| including but not limited to personal services, equipment, real |
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| property, debt service, travel, and commodities. |
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| "Unit" means the Appropriation Earmarks Unit of the Office |
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| of the Auditor General, established by this Section.
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| (b) The Office of the Auditor General shall establish and |
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| administer within the Office an Appropriation Earmarks Unit. |
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| The primary function of the Unit shall be the review and |
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| auditing of earmarked appropriations of State funds. |
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| (c) On or before July 31 of each fiscal year, every State |
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| agency shall provide a list to the Auditor General of all |
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| grants and distributions meeting this Section's definition of |
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| "earmarked appropriation" made by the State agency during the |
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| previous fiscal year. The list shall contain each recipient's |
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| name and address, the date and amount of distribution, the fund |
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| from which the distribution was made, and the purpose of the |
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| distribution. For purposes of this Section, "State agency" |
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| shall include agencies in the executive or legislative branch |
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| of State government created by the Illinois Constitution or |
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| State statute. |
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| (d) To the extent resources permit, the Unit shall select a |
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LRB096 04276 JAM 14322 b |
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| sample of earmarked appropriations reported to it by the State |
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| agencies and conduct a review to determine whether the State |
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| agencies distributed the earmarked appropriation in accordance |
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| with all applicable laws and whether the recipient entity used |
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| the earmarked appropriation for its intended purpose and |
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| complied with all applicable requirements. The Auditor |
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| General's conclusions may be published in a single report or in |
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| multiple reports, which shall include a complete list of all |
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| earmarked appropriations reported to it by the State agencies. |
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| (e) The Unit shall include operation of a telephone hot
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| line through which suggestions for audits of
State-funded grant |
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| programs or earmarked appropriations may be
made. To the extent |
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| possible, the identity of individuals contacting the hotline |
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| shall be kept confidential. The Auditor General may refer |
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| suggestions for audits of State-funded grant programs or |
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| earmarked appropriations to the State agency involved in the |
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| distribution. |
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| (f) Notwithstanding any provision of law to the contrary,
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| the Legislative Audit Commission may direct the Auditor General
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| to conduct a performance audit of an earmarked appropriation |
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| upon a
majority vote of the Commission. |
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| (g) Audits conducted under this Section and reports |
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| prepared under this Section shall be public records and shall |
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| be filed with the Legislative Audit Commission as provided by |
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| rule of the Commission.
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| Section 99. Effective date. This Act takes effect July 1, |