96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB3980


 
Introduced 2/26/2009, by Rep. Fred Crespo
 
SYNOPSIS AS INTRODUCED:
 		













30 ILCS 5/1-14
  from Ch. 15, par. 301-14




30 ILCS 5/3-20 new










    Amends the Illinois State Auditing Act. Provides that if, in conducting a performance audit, which includes a program audit and a management or economy and efficiency audit, the Auditor General determines that an assessment of specified performance factors indicates a significant deficiency in program performance, the Auditor General, with the concurrence of the Joint Committee on Administrative Rules, may impose and collect an administrative fine upon each officer and employee responsible for that deficiency. Further provides that a fine may not exceed $50,000 per individual per program found to be deficient; that the Auditor General shall follow the provisions of Article 10 (Administrative Hearings) of the Illinois Administrative Procedure Act to the extent applicable; and that any fine so imposed is a personal liability of the officer or employee and shall not be reimbursed by the State or any other governmental entity.
















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FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB3980

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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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changing Section 1-14 and  by adding Section 3-20 as follows:
 
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    (30 ILCS 5/1-14)  (from Ch. 15, par. 301-14)

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    Sec. 1-14. Performance audit.
"Performance audit" means an 
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objective and systematic examination of
evidence
in order to 
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provide an independent assessment of the performance and 
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management
of a
program against objective criteria. 
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Performance audits provide information to
improve
program 
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operations and facilitate decision-making by parties with

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responsibility to
oversee or initiate corrective action, and 
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improve public accountability.


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    Performance audits include management audits, which are 
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also called economy
and efficiency audits,
and program audits.

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A program audit addresses the
effectiveness of a
program
and 
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typically measures the extent to which a program is achieving 
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its goals and
objectives.
An economy and efficiency audit 
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concerns whether
an
agency is acquiring, protecting, and using 
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its resources in the most productive
manner to
achieve program 
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objectives.
Program audits and economy and efficiency audits 
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may include an
assessment
of one or more of the following 
 


 






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factors:

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        (1) the extent to which legislative, regulatory, or 
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    organizational goals
and
objectives are being achieved;

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        (2) the relative ability of alternative approaches to 
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    yield better program
performance or eliminate factors that 
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    inhibit program effectiveness;


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        (3) the relative cost and benefits or cost 
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    effectiveness of program
performance;

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        (4) whether a program produced intended results or 
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    produced effects that
were
not
intended by the program's 
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    objectives;


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        (5) the extent to which programs duplicate, overlap, or 
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    conflict with
other
related
programs;

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        (6) whether the audited entity is following sound 
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    procurement practices;

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        (7) the validity and reliability of performance 
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    measures concerning
program
effectiveness and results or 
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    economy and efficiency; and

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        (8) the reliability, validity, or relevance of 
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    financial information
related
to the
performance of a 
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    program.


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    Performance audits may also encompass objectives related 
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to internal control
and
compliance with legal or other 
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requirements.
Performance audits are to be performed in 
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accordance with generally accepted
government auditing 
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standards (GAGAS) current at the time the audit is
commenced.


 


 






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(Source: P.A. 93-630, eff. 12-23-03.)

 
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    (30 ILCS 5/3-20  new)
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    Sec. 3-20. Performance audits; program deficiency fines. 
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If, in conducting a performance audit, which includes a program 
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audit and a management or economy and efficiency audit, the 
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Auditor General determines that an assessment of factors set 
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forth in Section 1-14 indicates a significant deficiency in 
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program performance, the Auditor General, with the concurrence 
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of the Joint Committee on Administrative Rules, may impose and 
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collect an administrative fine upon each officer and employee 
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responsible for that deficiency. A fine may not exceed $50,000 
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per individual per program found to be deficient. The Auditor 
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General shall follow the provisions of Article 10 
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(Administrative Hearings) of the Illinois Administrative 
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Procedure Act to the extent applicable. Any fine so imposed is 
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a personal liability of the officer or employee and shall not 
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be reimbursed by the State or any other governmental entity.