HB3297 102ND GENERAL ASSEMBLY

LRB102 15965 AWJ 21335 b

102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3297

Introduced 2/19/2021, by Rep. Sam Yingling

SYNOPSIS AS INTRODUCED:

55 ILCS 5/6-31014 new

Amends the County Auditing Law of the Counties Code. Provides that a county board must notify all county elected officials elected in or after November 2020 and newly elected countywide officials of the option for an auditor to conduct a transitional audit at the county's expense. Provides that an elected county auditor shall conduct the audit upon the request of such an official or, in a county that does not have an elected county auditor, the official may hire a qualified auditing firm. Provides that the transitional audit shall examine funds expended by the official for whom the elected official was or is taking over and report if the expended funds were consistent with the county board's financial allocations to that official. Limits home rule powers.

FISCAL NOTE ACT MAY APPLY

HOME RULE NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning local government.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Counties Code is amended by adding Section 6-31014 as follows:

(55 ILCS 5/6-31014 new)

Sec. 6-31014. Transitional audits.

(a) A county board must notify all county elected officials elected in or after November 2020 and newly elected countywide officials of the option for an auditor to conduct a transitional audit at the county's expense. An elected county auditor shall conduct the audit upon the request of such an official. In a county that does not have an elected county auditor, the official may hire a qualified auditing firm. The county board shall pay all costs associated with an audit. The transitional audit shall examine funds expended by the official for whom the elected official is or was taking over and report if the expended funds were consistent with the county board's financial allocations to that official.

(b) A home rule county shall not regulate transitional audits in a manner inconsistent with this Section. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.