Full Text of HB3742 94th General Assembly
HB3742enr 94TH GENERAL ASSEMBLY
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| AN ACT concerning government.
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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 Grant Funds Recovery Act is amended | 5 |
| by changing Section 13 as follows:
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| (30 ILCS 705/13) (from Ch. 127, par. 2313)
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| Sec. 13. Notwithstanding the requirements of any other | 8 |
| State law or
regulation, an institution of higher education | 9 |
| which conducts annual audits
of its own operations may elect to | 10 |
| fulfill any audit requirements with
respect to any or all State | 11 |
| grants which it receives by having such audit
conducted at the | 12 |
| time of its own annual audit at its own cost.
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| The institution of higher education shall make such | 14 |
| election at the time
that it receives each grant. The | 15 |
| institution of higher education shall not
be required to elect | 16 |
| that all State grants be included in its annual audit.
Such | 17 |
| election may be for either financial or compliance audits, or | 18 |
| both.
In the event of such election, such audits shall fulfill | 19 |
| the audit
requirements of the applicable State law or | 20 |
| regulation authorizing such
grants except for the reporting | 21 |
| dates required for such audits. Such
audits shall be conducted | 22 |
| in accordance with generally accepted auditing
standards by | 23 |
| licensed Certified Public Accountants permitted to perform | 24 |
| audits under the Illinois Public Accounting Act
certified | 25 |
| public accountants authorized to do business in the
State of | 26 |
| Illinois .
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| The provisions of this Section do not limit the authority | 28 |
| of any State agency
to conduct, or enter into contracts for the | 29 |
| conduct of, audits and
evaluations of State grant programs, nor | 30 |
| limit the authority of the Auditor
General. Such State agency | 31 |
| shall fund the cost of any such additional audits.
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| (Source: P.A. 86-602.)
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HB3742 Enrolled |
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| Section 10. The Local Records Act is amended by changing | 2 |
| Section 3a as follows:
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| (50 ILCS 205/3a) (from Ch. 116, par. 43.103a)
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| Sec. 3a. Reports and records of the obligation, receipt and | 5 |
| use of
public funds
of the units of local government and school | 6 |
| districts, including certified
audits, management letters and | 7 |
| other audit reports made by the Auditor General,
County | 8 |
| Auditors, other officers or by licensed Certified Public | 9 |
| Accountants permitted to perform audits under the Illinois | 10 |
| Public Accounting Act
certified public accountants licensed
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| under the Illinois Public Accounting Act
and presented to the | 12 |
| corporate authorities or boards of the units of local
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| government, are public records
available for inspection by the | 14 |
| public. These records shall be kept at the
official place of | 15 |
| business of each unit of local government and school
district | 16 |
| or at a designated place of business of the unit or district.
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| These records shall be available for public inspection during | 18 |
| regular
office hours except when in immediate use by persons | 19 |
| exercising official
duties which require the use of those | 20 |
| records. The person in charge of such
records may require a | 21 |
| notice in writing to be submitted 24 hours prior to
inspection | 22 |
| and may require that such notice specify which records are to | 23 |
| be
inspected. Nothing in this Section shall require units of | 24 |
| local
government
and school districts to invade or assist in | 25 |
| the invasion of any person's
right to privacy.
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| (Source: P.A. 91-357, eff. 7-29-99.)
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| Section 15. The Illinois Municipal Code is amended by | 28 |
| changing Sections 4-5-16, 11-65-9, 11-67-9, 11-117-13, | 29 |
| 11-122-5, and 11-123-14 as follows:
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| (65 ILCS 5/4-5-16) (from Ch. 24, par. 4-5-16)
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| Sec. 4-5-16. Statement of receipts and expenses; | 32 |
| examination of books
and accounts; expenditure greater than |
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HB3742 Enrolled |
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| appropriation.
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| (a) In municipalities with
25,000 or more inhabitants, the | 3 |
| council
each month shall print in pamphlet form, a detailed | 4 |
| itemized statement of
all receipts and expenses of the | 5 |
| municipality and a summary of its
proceedings during the | 6 |
| preceding month. In municipalities with fewer than
25,000 | 7 |
| inhabitants, the council shall print a similar statement
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| annually
instead of monthly. The council shall furnish printed | 9 |
| copies of each
statement
to (i) the State Library, (ii) the | 10 |
| city library,
(iii) all the daily and
weekly newspapers with a | 11 |
| general circulation in the municipality, and (iv)
persons who | 12 |
| apply for a copy at the office of the municipal clerk.
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| (b) At the end of each fiscal year, the council shall have | 14 |
| licensed Certified Public Accountants permitted to perform | 15 |
| audits under the Illinois Public Accounting Act
competent
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| accountants make a full and complete examination of all books | 17 |
| and accounts
of the municipality and shall distribute the | 18 |
| result of
that examination in
the manner provided in this | 19 |
| Section.
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| (c) It is unlawful for the council or any commissioner to | 21 |
| expend, directly
or indirectly, a greater amount for any | 22 |
| municipal purpose than the amount
appropriated for that purpose | 23 |
| in the annual appropriation ordinance passed
for that fiscal | 24 |
| year. A violation of this provision by any member of the
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| council shall constitute a petty offense.
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| (Source: P.A. 93-486, eff. 1-1-04.)
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| (65 ILCS 5/11-65-9) (from Ch. 24, par. 11-65-9)
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| Sec. 11-65-9. Every municipality owning and operating such | 29 |
| a
municipal convention
hall shall keep books of account for the | 30 |
| municipal convention hall separate
and
distinct from other | 31 |
| municipal accounts and in such manner as to
show the true
and | 32 |
| complete financial standing and results of the municipal
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| ownership and
operation. These accounts shall be so kept as to | 34 |
| show: (1) the actual cost
to the municipality of maintenance, | 35 |
| extension, and improvement,
(2) all operating
expenses of every |
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| description, (3) if water or other service is furnished
for the | 2 |
| use of the municipal convention hall without charge, as nearly | 3 |
| as
possible,
the value of that service, and also the value of | 4 |
| any use or service
rendered by the municipal convention hall to | 5 |
| the municipality
without charge, (4) reasonable
allowances for | 6 |
| interest, depreciation, and insurance, and (5) estimates of
the | 7 |
| amount of taxes that would be chargeable against the property | 8 |
| if owned
by a private corporation. The corporate authorities | 9 |
| shall
publish a report annually
showing the financial results, | 10 |
| in the form specified in this section, of
the municipal | 11 |
| ownership and operation in one or more newspapers
published in | 12 |
| the
municipality, or, if no newspaper is published therein, | 13 |
| then in one or more
newspapers with a general circulation | 14 |
| within the municipality.
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| The accounts of the convention hall shall be examined at | 16 |
| least once a
year by a licensed Certified Public Accountant | 17 |
| permitted to perform audits under the Illinois Public | 18 |
| Accounting Act
an expert accountant who shall report to the | 19 |
| corporate authorities the
results of his examination. This | 20 |
| expert accountant shall be selected as the
corporate | 21 |
| authorities may direct, and he shall receive for
his services | 22 |
| such
compensation, to be paid out of the revenue from the | 23 |
| municipal convention
hall, as
the corporate authorities may | 24 |
| prescribe.
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| (Source: P.A. 92-774, eff. 1-1-03.)
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| (65 ILCS 5/11-67-9) (from Ch. 24, par. 11-67-9)
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| Sec. 11-67-9. Every municipality owning and operating such | 28 |
| a
municipal coliseum shall keep books of account for the | 29 |
| coliseum separate
and distinct from other municipal accounts | 30 |
| and in such manner as to show
the true and complete financial | 31 |
| standing and results of the municipal
ownership and operation. | 32 |
| These accounts shall be so kept as to show: (1)
the actual cost | 33 |
| to the municipality of maintenance, extension, and
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| improvement, (2) all operating expenses of every description, | 35 |
| (3) if
water or other service is furnished for the use of the |
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HB3742 Enrolled |
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| municipal
coliseum without charge, as nearly as possible, the | 2 |
| value of that
service, and also the value of any use or service | 3 |
| rendered by the
municipal coliseum to the municipality without | 4 |
| charge, (4) reasonable
allowances for interest, depreciation, | 5 |
| and insurance, and (5) estimates
of the amount of taxes that | 6 |
| would be chargeable against that property if
owned by a private | 7 |
| corporation. The corporate authorities shall have
printed | 8 |
| annually for public distribution, a report showing the
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| financial results, in the form specified in this section, of | 10 |
| the
municipal ownership and operation.
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| The accounts of the municipal coliseum shall be examined at | 12 |
| least
once a year by a licensed Certified Public Accountant | 13 |
| permitted to perform audits under the Illinois Public | 14 |
| Accounting Act
an accountant , who shall report to the corporate
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| authorities the results of his examination. This accountant | 16 |
| shall be
selected as the corporate authorities may direct, and | 17 |
| he shall receive
for his services such compensation, to be paid | 18 |
| out of the revenue from
the municipal coliseum, as the | 19 |
| corporate authorities may prescribe.
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| (Source: Laws 1961, p. 576.)
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| (65 ILCS 5/11-117-13) (from Ch. 24, par. 11-117-13)
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| Sec. 11-117-13. Any municipality, owning a public utility, | 23 |
| shall keep
the accounts for each public utility distinct from | 24 |
| other municipal
accounts and in such manner as to show the true | 25 |
| and complete financial
results of municipal ownership or | 26 |
| ownership and operation, as the case
may be. These accounts | 27 |
| shall be so kept as to show (1) the actual cost
of the | 28 |
| municipality of each public utility owned; (2) all costs of
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| maintenance, extension, and improvement; (3) all operating | 30 |
| expenses of
every description, in case of municipal operation; | 31 |
| (4) the amounts set
aside for sinking fund purposes; (5) if | 32 |
| water or other service is
furnished for the use of a public | 33 |
| utility without charge, as nearly as
possible, the value of | 34 |
| that service and also the value of any similar
service rendered | 35 |
| by each public utility to any other municipal
department |
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HB3742 Enrolled |
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| without charge; (6) reasonable allowances for interest,
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| depreciation, and insurance; and (7) estimates of the amount of | 3 |
| taxes
that would be chargeable against each public utility if | 4 |
| owned by a
private corporation.
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| The corporate authorities shall print annually for public
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| distribution, a report, in the form specified in this Section, | 7 |
| showing
the financial results of the municipal ownership or | 8 |
| ownership and
operation. The accounts of each public utility | 9 |
| shall be examined once
each year by a licensed Certified Public | 10 |
| Accountant permitted to perform audits under the Illinois | 11 |
| Public Accounting Act
an expert accountant who shall report to | 12 |
| the corporate
authorities the results of his examination. This | 13 |
| expert accountant shall
be selected in such manner as the | 14 |
| corporate authorities may direct, and
he shall receive for his | 15 |
| services such compensation, to be paid out of
the revenue from | 16 |
| each public utility, as the municipality may prescribe.
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| (Source: Laws 1961, p. 576.)
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| (65 ILCS 5/11-122-5) (from Ch. 24, par. 11-122-5)
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| Sec. 11-122-5. Every city owning, or owning and operating, | 20 |
| street railways,
shall keep the books of account for these | 21 |
| street railways distinct from
other city accounts and in such | 22 |
| manner as to show the true and complete
financial results of | 23 |
| the city ownership, or ownership and operation, as the
case may | 24 |
| be. These accounts shall be so kept as to show: (1) the actual
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| cost to the city of street railways owned, (2) all costs of | 26 |
| maintenance,
extension, and improvement, (3) all operating | 27 |
| expenses of every
description, in case of city operation, (4) | 28 |
| the amount set aside for
sinking fund purposes, (5) if water or | 29 |
| other service is furnished for the
use of the street railways | 30 |
| without charge, as nearly as possible, the value
of this | 31 |
| service, and also the value of any similar service rendered by | 32 |
| the
street railways to any other city department without | 33 |
| charge, (6) reasonable
allowances for interest, depreciation, | 34 |
| and insurance, and (7) estimates of
the amount of taxes that | 35 |
| would be chargeable against the property if owned
by a private |
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HB3742 Enrolled |
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| corporation. The city council shall print annually for public
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| distribution, a report showing the financial results, in the | 3 |
| form specified
in this section, of the city ownership, or | 4 |
| ownership and operation.
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| The accounts of those street railways, shall be examined at | 6 |
| least once a
year by a licensed Certified Public Accountant | 7 |
| permitted to perform audits under the Illinois Public | 8 |
| Accounting Act
an expert accountant , who shall report to the | 9 |
| city council the
results of his examination. This expert | 10 |
| accountant shall be selected in
such manner as the city council | 11 |
| may direct, and he shall receive for his
services such | 12 |
| compensation, to be paid out of the income from those street
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| railways, as the city council may prescribe.
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| (Source: Laws 1961, p. 576.)
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| (65 ILCS 5/11-123-14) (from Ch. 24, par. 11-123-14)
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| Sec. 11-123-14. Every city and village owning and | 17 |
| operating, or owning and
leasing any portion of a utility, | 18 |
| shall keep the accounts for the utilities
separate and distinct | 19 |
| from other municipal accounts and in such manner as
to show the | 20 |
| true and complete financial standing and results of the
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| municipal ownership and operation or of the municipal ownership | 22 |
| and
leasing, as the case may be. These accounts shall be so | 23 |
| kept as to show:
(1) the actual cost of the municipality of the | 24 |
| utilities owned; (2) all
costs of maintenance, extension, and | 25 |
| improvement; (3) all operating
expenses of every description, | 26 |
| in case of municipal operation, whether of
the whole or of a | 27 |
| part of the utilities; (4) if water or other service is
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| furnished for the use of the utilities without charge, as | 29 |
| nearly as
possible, the value of that service, and also the | 30 |
| value of any service
rendered by the utilities to any | 31 |
| reasonable allowances for interest,
depreciation, and other | 32 |
| municipal department without charge; (5) insurance;
and (6) | 33 |
| estimates of the amount of taxes that would be chargeable | 34 |
| against
the utilities if owned by a private corporation. The | 35 |
| corporate authorities
of the municipality shall have printed |
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HB3742 Enrolled |
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| annually for public distribution, a
report showing the | 2 |
| financial standing and results, in the form specified in
this | 3 |
| section, of the municipal ownership and operation, or of | 4 |
| municipal
ownership and leasing. This report shall be published | 5 |
| in one or more
newspapers published in the municipality, or, if | 6 |
| no newspaper is published
therein, then in one or more | 7 |
| newspapers with a general circulation within
the municipality. | 8 |
| In municipalities with less than 500 population in which
no | 9 |
| newspaper is published, publication may instead be made by | 10 |
| posting a
notice in 3 prominent places within the municipality.
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| The accounts of the utilities shall be examined at least | 12 |
| once a year by
a licensed Certified Public Accountant permitted | 13 |
| to perform audits under the Illinois Public Accounting Act
an | 14 |
| expert accountant , who shall report to the corporate | 15 |
| authorities the
results of his examination. This expert | 16 |
| accountant shall be selected in
such manner as the corporate | 17 |
| authorities may direct, and he shall receive
for his services | 18 |
| such compensation, to be paid out of the revenue from the
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| utilities, as the corporate authorities may prescribe.
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| (Source: Laws 1961, p. 576.)
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| Section 20. The Public Water District Act is amended by | 22 |
| changing Section 14 as follows:
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| (70 ILCS 3705/14) (from Ch. 111 2/3, par. 201)
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| Sec. 14. It shall be the duty of the board of trustees to | 25 |
| install and
maintain a proper system of accounts showing | 26 |
| receipts from operation and
the application of the same, and | 27 |
| the board shall at least once a year cause
such accounts to be | 28 |
| properly audited by a licensed Certified Public Accountant | 29 |
| permitted to perform audits under the Illinois Public | 30 |
| Accounting Act
an independent public accountant .
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| (Source: Laws 1945, p. 1187.)
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| Section 99. Effective date. This Act takes effect upon | 33 |
| becoming law.
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