093_HB0948sam001

 










                                     LRB093 05761 MKM 17016 a

 1                     AMENDMENT TO HOUSE BILL 948

 2        AMENDMENT NO.     .  Amend House Bill  948  by  replacing
 3    the title with the following:
 4        "AN ACT concerning audits."; and

 5    by  replacing  everything  after the enacting clause with the
 6    following:

 7        "Section 5. If and only if House Bill 3402  of  the  93rd
 8    General  Assembly  becomes  law  as it passed the Senate, the
 9    Illinois State Auditing Act is amended  by  changing  Section
10    3-1 as follows:

11        (30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
12        Sec.  3-1.  Jurisdiction  of Auditor General. The Auditor
13    General has jurisdiction over all State agencies to make post
14    audits and investigations authorized by or under this Act  or
15    the Constitution.
16        The   Auditor   General   has   jurisdiction  over  local
17    government agencies and private agencies only:
18             (a)  to make such post audits authorized by or under
19        this Act as are necessary and incidental to a post  audit
20        of a State agency or of a program administered by a State
21        agency  involving  public  funds  of  the State, but this
 
                            -2-      LRB093 05761 MKM 17016 a
 1        jurisdiction does not include  any  authority  to  review
 2        local  governmental  agencies in the obligation, receipt,
 3        expenditure or use of public funds of the State that  are
 4        granted  without  limitation or condition imposed by law,
 5        other than the general limitation that such funds be used
 6        for public purposes;
 7             (b)  to make investigations authorized by  or  under
 8        this Act or the Constitution; and
 9             (c)  to   make   audits  of  the  records  of  local
10        government   agencies   to   verify   actual   costs   of
11        state-mandated programs when directed to  do  so  by  the
12        Legislative  Audit Commission at the request of the State
13        Board of Appeals under the State Mandates Act.
14        In addition to the foregoing,  the  Auditor  General  may
15    conduct  an  audit  of  the  Metropolitan Pier and Exposition
16    Authority,  the  Regional   Transportation   Authority,   the
17    Suburban  Bus  Division,  the  Commuter Rail Division and the
18    Chicago Transit Authority and any  other  subsidized  carrier
19    when  authorized  by  the Legislative Audit Commission.  Such
20    audit may be a financial, management or program audit, or any
21    combination thereof.
22        The audit shall determine whether they are  operating  in
23    accordance  with all applicable laws and regulations. Subject
24    to  the  limitations  of  this  Act,  the  Legislative  Audit
25    Commission   may    by    resolution    specify    additional
26    determinations to be included in the scope of the audit.
27        In  addition  to  the foregoing, the Auditor General must
28    also  conduct  a  financial  audit  of  the  Illinois  Sports
29    Facilities  Authority's  expenditures  of  public  funds   in
30    connection  with  the reconstruction, renovation, remodeling,
31    extension, or improvement of all or substantially all of  any
32    existing  "facility", as that term is defined in the Illinois
33    Sports Facilities Authority Act.
34        The Auditor General  may  also  conduct  an  audit,  when
 
                            -3-      LRB093 05761 MKM 17016 a
 1    authorized  by  the  Legislative  Audit  Commission,  of  any
 2    hospital  which  receives  10%  or more of its gross revenues
 3    from payments from  the  State  of  Illinois,  Department  of
 4    Public Aid, Medical Assistance Program.
 5        The  Auditor  General  is authorized to conduct financial
 6    and compliance  audits  of  the  Illinois  Distance  Learning
 7    Foundation and the Illinois Conservation Foundation.
 8        As  soon  as  practical  after the effective date of this
 9    amendatory Act of 1995, the Auditor General shall  conduct  a
10    compliance  and  management  audit of the City of Chicago and
11    any other entity with regard  to  the  operation  of  Chicago
12    O'Hare  International  Airport,  Chicago  Midway  Airport and
13    Merrill C. Meigs Field. The audit shall include, but  not  be
14    limited   to,  an  examination  of  revenues,  expenses,  and
15    transfers of funds; purchasing and contracting  policies  and
16    practices;   staffing   levels;   and  hiring  practices  and
17    procedures.  When  completed,  the  audit  required  by  this
18    paragraph shall be distributed  in  accordance  with  Section
19    3-14.
20        The   Auditor  General  shall  conduct  a  financial  and
21    compliance  and  program  audit  of  distributions  from  the
22    Municipal Economic Development Fund  during  the  immediately
23    preceding  calendar  year  pursuant to Section 8-403.1 of the
24    Public Utilities Act at no cost  to  the  city,  village,  or
25    incorporated town that received the distributions.
26        The  Auditor  General must conduct an audit of the Health
27    Facilities Planning Board pursuant to  Section  19.5  of  the
28    Illinois Health Facilities Planning Act.
29        The  Auditor  General  of  the  State  of  Illinois shall
30    annually conduct or cause to be  conducted  a  financial  and
31    compliance audit of the books and records of any county water
32    commission  organized pursuant to the Water Commission Act of
33    1985 and shall file a copy of the report of that  audit  with
34    the Governor and the Legislative Audit Commission.  The filed
 
                            -4-      LRB093 05761 MKM 17016 a
 1    audit  shall  be open to the public for inspection.  The cost
 2    of the audit shall be charged to the county water  commission
 3    in  accordance  with  Section 6z-27 of the State Finance Act.
 4    The county water  commission  shall  make  available  to  the
 5    Auditor   General   its  books  and  records  and  any  other
 6    documentation, whether in the possession of its  trustees  or
 7    other  parties,  necessary  to  conduct  the  audit required.
 8    These audit requirements apply only through July 1, 2007.
 9        The Auditor General must conduct an annual audit  of  the
10    water fund of a county water commission organized pursuant to
11    the Water Commission Act of 1985.
12    (Source:  P.A.  90-813,  eff.  1-29-99;  91-782, eff. 6-9-00;
13    91-935, eff. 6-1-01; 93HB3402enr.)

14        Section 99. Effective date.  This Act takes  effect  upon
15    becoming law.".