HB4601 97TH GENERAL ASSEMBLY

  
  

 


 
97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB4601

 

Introduced 2/1/2012, by Rep. Lisa M. Dugan

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Amends the Comptroller's Records Act. Removes a provision requiring certificates of destruction to be signed by 2 witnesses. Amends the State Finance Act. Provides that, upon written approval by the office of the Comptroller, a State agency may maintain an original voucher for travel expenses at the office of the State agency. Provides that a State agency that maintains an original travel voucher at its office is not exempt from submitting a detailed travel voucher as prescribed by the office of the Comptroller. Provides that interest penalties payable under the State Prompt Payment Act associated with a voucher for which payment is issued after June 30 may be paid out of the next year's appropriation. Provides that the Comptroller may issue payments against outstanding liabilities that were received prior to the lapse period deadline, until all liabilities are paid. Amends the Illinois Procurement Code. Provides that whenever certain grants or contract liabilities exceeding $20,000 (now, $10,000) are incurred by any State agency, a copy of the contract or grant shall be filed with the Comptroller within 30 days (now, 15 days) thereafter. Provides that the Comptroller may require these copies to be filed electronically. Provides that any cancellation or modification to any such contract liability shall be filed with the Comptroller within 30 days (now, 15 days) after its execution. Amends the Governmental Account Audit Act, the Counties Code, and the Illinois Municipal Code. Provides that any financial report of a governmental unit under the jurisdiction of one of those Acts shall include the name of the purchasing agent who oversees all competitively bid contracts for that unit. Effective immediately.


LRB097 18347 PJG 63573 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4601LRB097 18347 PJG 63573 b

1    AN ACT concerning government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Comptroller's Records Act is amended by
5changing Section 7 as follows:
 
6    (15 ILCS 415/7)  (from Ch. 15, par. 31)
7    Sec. 7. Certificate of destruction. Before the destruction
8of any warrants or records pursuant to this Act, the State
9Comptroller shall have prepared a certificate setting forth by
10summary description the warrants or records and the manner,
11time and place of their destruction. The certificate shall be
12signed by at least 2 witnesses of such destruction and shall be
13kept in the permanent files of the Comptroller.
14(Source: P.A. 78-592.)
 
15    Section 10. The State Finance Act is amended by changing
16Sections 12 and 25 as follows:
 
17    (30 ILCS 105/12)  (from Ch. 127, par. 148)
18    Sec. 12. Each voucher for traveling expenses shall indicate
19the purpose of the travel as required by applicable travel
20regulations, shall be itemized and shall be accompanied by all
21receipts specified in the applicable travel regulations and by

 

 

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1a certificate, signed by the person incurring such expense,
2certifying that the amount is correct and just; that the
3detailed items charged for subsistence were actually paid; that
4the expenses were occasioned by official business or
5unavoidable delays requiring the stay of such person at hotels
6for the time specified; that the journey was performed with all
7practicable dispatch by the shortest route usually traveled in
8the customary reasonable manner; and that such person has not
9been furnished with transportation or money in lieu thereof;
10for any part of the journey therein charged for.
11    Upon written approval by the office of the Comptroller, a
12State agency may maintain the original travel voucher, the
13receipts, and the proof of the traveler's signature on the
14traveler's certification statement at the office of the State
15agency. However, nothing in this Section shall be construed to
16exempt a State agency from submitting a detailed travel voucher
17as prescribed by the office of the Comptroller.
18    An information copy of each voucher covering a claim by a
19person subject to the official travel regulations promulgated
20under Section 12-2 for travel reimbursement involving an
21exception to the general restrictions of such travel
22regulations shall be filed with the applicable travel control
23board which shall consider these vouchers, or a report thereof,
24for approval. Amounts disbursed for travel reimbursement
25claims which are disapproved by the applicable travel control
26board shall be refunded by the traveler and deposited in the

 

 

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1fund or account from which payment was made.
2(Source: P.A. 84-345.)
 
3    (30 ILCS 105/25)  (from Ch. 127, par. 161)
4    Sec. 25. Fiscal year limitations.
5    (a) All appropriations shall be available for expenditure
6for the fiscal year or for a lesser period if the Act making
7that appropriation so specifies. A deficiency or emergency
8appropriation shall be available for expenditure only through
9June 30 of the year when the Act making that appropriation is
10enacted unless that Act otherwise provides.
11    (b) Outstanding liabilities as of June 30, payable from
12appropriations which have otherwise expired, may be paid out of
13the expiring appropriations during the 2-month period ending at
14the close of business on August 31. Any service involving
15professional or artistic skills or any personal services by an
16employee whose compensation is subject to income tax
17withholding must be performed as of June 30 of the fiscal year
18in order to be considered an "outstanding liability as of June
1930" that is thereby eligible for payment out of the expiring
20appropriation.
21    (b-1) However, payment of tuition reimbursement claims
22under Section 14-7.03 or 18-3 of the School Code may be made by
23the State Board of Education from its appropriations for those
24respective purposes for any fiscal year, even though the claims
25reimbursed by the payment may be claims attributable to a prior

 

 

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1fiscal year, and payments may be made at the direction of the
2State Superintendent of Education from the fund from which the
3appropriation is made without regard to any fiscal year
4limitations, except as required by subsection (j) of this
5Section. Beginning on June 30, 2021, payment of tuition
6reimbursement claims under Section 14-7.03 or 18-3 of the
7School Code as of June 30, payable from appropriations that
8have otherwise expired, may be paid out of the expiring
9appropriation during the 4-month period ending at the close of
10business on October 31.
11    (b-2) All outstanding liabilities as of June 30, 2010,
12payable from appropriations that would otherwise expire at the
13conclusion of the lapse period for fiscal year 2010, and
14interest penalties payable on those liabilities under the State
15Prompt Payment Act, may be paid out of the expiring
16appropriations until December 31, 2010, without regard to the
17fiscal year in which the payment is made, as long as vouchers
18for the liabilities are received by the Comptroller no later
19than August 31, 2010.
20    (b-2.5) All outstanding liabilities as of June 30, 2011,
21payable from appropriations that would otherwise expire at the
22conclusion of the lapse period for fiscal year 2011, and
23interest penalties payable on those liabilities under the State
24Prompt Payment Act, may be paid out of the expiring
25appropriations until December 31, 2011, without regard to the
26fiscal year in which the payment is made, as long as vouchers

 

 

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1for the liabilities are received by the Comptroller no later
2than August 31, 2011.
3    (b-2.6) Effective for fiscal year 2012 and after, interest
4penalties payable under the State Prompt Payment Act associated
5with a voucher for which payment is issued after June 30 may be
6paid out of the next fiscal year's appropriation. The future
7year appropriation must be for the same purpose and from the
8same fund as the original payment.
9    (b-3) Medical payments may be made by the Department of
10Veterans' Affairs from its appropriations for those purposes
11for any fiscal year, without regard to the fact that the
12medical services being compensated for by such payment may have
13been rendered in a prior fiscal year, except as required by
14subsection (j) of this Section. Beginning on June 30, 2021,
15medical payments payable from appropriations that have
16otherwise expired may be paid out of the expiring appropriation
17during the 4-month period ending at the close of business on
18October 31.
19    (b-4) Medical payments may be made by the Department of
20Healthcare and Family Services and medical payments and child
21care payments may be made by the Department of Human Services
22(as successor to the Department of Public Aid) from
23appropriations for those purposes for any fiscal year, without
24regard to the fact that the medical or child care services
25being compensated for by such payment may have been rendered in
26a prior fiscal year; and payments may be made at the direction

 

 

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1of the Department of Healthcare and Family Services from the
2Health Insurance Reserve Fund and the Local Government Health
3Insurance Reserve Fund without regard to any fiscal year
4limitations, except as required by subsection (j) of this
5Section. Beginning on June 30, 2021, medical payments made by
6the Department of Healthcare and Family Services, child care
7payments made by the Department of Human Services, and payments
8made at the discretion of the Department of Healthcare and
9Family Services from the Health Insurance Reserve Fund and the
10Local Government Health Insurance Reserve Fund payable from
11appropriations that have otherwise expired may be paid out of
12the expiring appropriation during the 4-month period ending at
13the close of business on October 31.
14    (b-5) Medical payments may be made by the Department of
15Human Services from its appropriations relating to substance
16abuse treatment services for any fiscal year, without regard to
17the fact that the medical services being compensated for by
18such payment may have been rendered in a prior fiscal year,
19provided the payments are made on a fee-for-service basis
20consistent with requirements established for Medicaid
21reimbursement by the Department of Healthcare and Family
22Services, except as required by subsection (j) of this Section.
23Beginning on June 30, 2021, medical payments made by the
24Department of Human Services relating to substance abuse
25treatment services payable from appropriations that have
26otherwise expired may be paid out of the expiring appropriation

 

 

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1during the 4-month period ending at the close of business on
2October 31.
3    (b-6) Additionally, payments may be made by the Department
4of Human Services from its appropriations, or any other State
5agency from its appropriations with the approval of the
6Department of Human Services, from the Immigration Reform and
7Control Fund for purposes authorized pursuant to the
8Immigration Reform and Control Act of 1986, without regard to
9any fiscal year limitations, except as required by subsection
10(j) of this Section. Beginning on June 30, 2021, payments made
11by the Department of Human Services from the Immigration Reform
12and Control Fund for purposes authorized pursuant to the
13Immigration Reform and Control Act of 1986 payable from
14appropriations that have otherwise expired may be paid out of
15the expiring appropriation during the 4-month period ending at
16the close of business on October 31.
17    (b-7) Payments may be made in accordance with a plan
18authorized by paragraph (11) or (12) of Section 405-105 of the
19Department of Central Management Services Law from
20appropriations for those payments without regard to fiscal year
21limitations.
22    (c) Further, payments may be made by the Department of
23Public Health, the Department of Human Services (acting as
24successor to the Department of Public Health under the
25Department of Human Services Act), and the Department of
26Healthcare and Family Services from their respective

 

 

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1appropriations for grants for medical care to or on behalf of
2persons suffering from chronic renal disease, persons
3suffering from hemophilia, rape victims, and premature and
4high-mortality risk infants and their mothers and for grants
5for supplemental food supplies provided under the United States
6Department of Agriculture Women, Infants and Children
7Nutrition Program, for any fiscal year without regard to the
8fact that the services being compensated for by such payment
9may have been rendered in a prior fiscal year, except as
10required by subsection (j) of this Section. Beginning on June
1130, 2021, payments made by the Department of Public Health, the
12Department of Human Services, and the Department of Healthcare
13and Family Services from their respective appropriations for
14grants for medical care to or on behalf of persons suffering
15from chronic renal disease, persons suffering from hemophilia,
16rape victims, and premature and high-mortality risk infants and
17their mothers and for grants for supplemental food supplies
18provided under the United States Department of Agriculture
19Women, Infants and Children Nutrition Program payable from
20appropriations that have otherwise expired may be paid out of
21the expiring appropriations during the 4-month period ending at
22the close of business on October 31.
23    (d) The Department of Public Health and the Department of
24Human Services (acting as successor to the Department of Public
25Health under the Department of Human Services Act) shall each
26annually submit to the State Comptroller, Senate President,

 

 

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1Senate Minority Leader, Speaker of the House, House Minority
2Leader, and the respective Chairmen and Minority Spokesmen of
3the Appropriations Committees of the Senate and the House, on
4or before December 31, a report of fiscal year funds used to
5pay for services provided in any prior fiscal year. This report
6shall document by program or service category those
7expenditures from the most recently completed fiscal year used
8to pay for services provided in prior fiscal years.
9    (e) The Department of Healthcare and Family Services, the
10Department of Human Services (acting as successor to the
11Department of Public Aid), and the Department of Human Services
12making fee-for-service payments relating to substance abuse
13treatment services provided during a previous fiscal year shall
14each annually submit to the State Comptroller, Senate
15President, Senate Minority Leader, Speaker of the House, House
16Minority Leader, the respective Chairmen and Minority
17Spokesmen of the Appropriations Committees of the Senate and
18the House, on or before November 30, a report that shall
19document by program or service category those expenditures from
20the most recently completed fiscal year used to pay for (i)
21services provided in prior fiscal years and (ii) services for
22which claims were received in prior fiscal years.
23    (f) The Department of Human Services (as successor to the
24Department of Public Aid) shall annually submit to the State
25Comptroller, Senate President, Senate Minority Leader, Speaker
26of the House, House Minority Leader, and the respective

 

 

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1Chairmen and Minority Spokesmen of the Appropriations
2Committees of the Senate and the House, on or before December
331, a report of fiscal year funds used to pay for services
4(other than medical care) provided in any prior fiscal year.
5This report shall document by program or service category those
6expenditures from the most recently completed fiscal year used
7to pay for services provided in prior fiscal years.
8    (g) In addition, each annual report required to be
9submitted by the Department of Healthcare and Family Services
10under subsection (e) shall include the following information
11with respect to the State's Medicaid program:
12        (1) Explanations of the exact causes of the variance
13    between the previous year's estimated and actual
14    liabilities.
15        (2) Factors affecting the Department of Healthcare and
16    Family Services' liabilities, including but not limited to
17    numbers of aid recipients, levels of medical service
18    utilization by aid recipients, and inflation in the cost of
19    medical services.
20        (3) The results of the Department's efforts to combat
21    fraud and abuse.
22    (h) As provided in Section 4 of the General Assembly
23Compensation Act, any utility bill for service provided to a
24General Assembly member's district office for a period
25including portions of 2 consecutive fiscal years may be paid
26from funds appropriated for such expenditure in either fiscal

 

 

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1year.
2    (i) An agency which administers a fund classified by the
3Comptroller as an internal service fund may issue rules for:
4        (1) billing user agencies in advance for payments or
5    authorized inter-fund transfers based on estimated charges
6    for goods or services;
7        (2) issuing credits, refunding through inter-fund
8    transfers, or reducing future inter-fund transfers during
9    the subsequent fiscal year for all user agency payments or
10    authorized inter-fund transfers received during the prior
11    fiscal year which were in excess of the final amounts owed
12    by the user agency for that period; and
13        (3) issuing catch-up billings to user agencies during
14    the subsequent fiscal year for amounts remaining due when
15    payments or authorized inter-fund transfers received from
16    the user agency during the prior fiscal year were less than
17    the total amount owed for that period.
18User agencies are authorized to reimburse internal service
19funds for catch-up billings by vouchers drawn against their
20respective appropriations for the fiscal year in which the
21catch-up billing was issued or by increasing an authorized
22inter-fund transfer during the current fiscal year. For the
23purposes of this Act, "inter-fund transfers" means transfers
24without the use of the voucher-warrant process, as authorized
25by Section 9.01 of the State Comptroller Act.
26    (i-1) Beginning on July 1, 2021, all outstanding

 

 

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1liabilities, not payable during the 4-month lapse period as
2described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
3(c) of this Section, that are made from appropriations for that
4purpose for any fiscal year, without regard to the fact that
5the services being compensated for by those payments may have
6been rendered in a prior fiscal year, are limited to only those
7claims that have been incurred but for which a proper bill or
8invoice as defined by the State Prompt Payment Act has not been
9received by September 30th following the end of the fiscal year
10in which the service was rendered.
11    (j) Notwithstanding any other provision of this Act, the
12aggregate amount of payments to be made without regard for
13fiscal year limitations as contained in subsections (b-1),
14(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
15determined by using Generally Accepted Accounting Principles,
16shall not exceed the following amounts:
17        (1) $6,000,000,000 for outstanding liabilities related
18    to fiscal year 2012;
19        (2) $5,300,000,000 for outstanding liabilities related
20    to fiscal year 2013;
21        (3) $4,600,000,000 for outstanding liabilities related
22    to fiscal year 2014;
23        (4) $4,000,000,000 for outstanding liabilities related
24    to fiscal year 2015;
25        (5) $3,300,000,000 for outstanding liabilities related
26    to fiscal year 2016;

 

 

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1        (6) $2,600,000,000 for outstanding liabilities related
2    to fiscal year 2017;
3        (7) $2,000,000,000 for outstanding liabilities related
4    to fiscal year 2018;
5        (8) $1,300,000,000 for outstanding liabilities related
6    to fiscal year 2019;
7        (9) $600,000,000 for outstanding liabilities related
8    to fiscal year 2020; and
9        (10) $0 for outstanding liabilities related to fiscal
10    year 2021 and fiscal years thereafter.
11    (k) The Comptroller may issue payments against outstanding
12liabilities that were received prior to the lapse period
13deadlines set forth in this Section, until all liabilities are
14paid.
15(Source: P.A. 96-928, eff. 6-15-10; 96-958, eff. 7-1-10;
1696-1501, eff. 1-25-11; 97-75, eff. 6-30-11; 97-333, eff.
178-12-11.)
 
18    Section 15. The Illinois Procurement Code is amended by
19changing Section 20-80 as follows:
 
20    (30 ILCS 500/20-80)
21    Sec. 20-80. Contract files.
22    (a) Written determinations. All written determinations
23required under this Article shall be placed in the contract
24file maintained by the chief procurement officer.

 

 

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1    (b) Filing with Comptroller. Whenever a grant, defined
2pursuant to accounting standards established by the
3Comptroller, or a contract liability, except for: (1) contracts
4paid from personal services, or (2) contracts between the State
5and its employees to defer compensation in accordance with
6Article 24 of the Illinois Pension Code, exceeding $20,000
7$10,000 is incurred by any State agency, a copy of the
8contract, purchase order, grant, or lease shall be filed with
9the Comptroller within 30 15 days thereafter. The Comptroller
10may require that grants and contracts that must be filed with
11the Comptroller under this Section shall be filed
12electronically. For each State contract for goods, supplies, or
13services awarded on or after July 1, 2010, the contracting
14agency shall provide the applicable rate and unit of
15measurement of the goods, supplies, or services on the contract
16obligation document as required by the Comptroller. If the
17contract obligation document that is submitted to the
18Comptroller contains the rate and unit of measurement of the
19goods, supplies, or services, the Comptroller shall provide
20that information on his or her official website. Any
21cancellation or modification to any such contract liability
22shall be filed with the Comptroller within 30 15 days of its
23execution.
24    (c) Late filing affidavit. When a contract, purchase order,
25grant, or lease required to be filed by this Section has not
26been filed within 30 days of execution, the Comptroller shall

 

 

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1refuse to issue a warrant for payment thereunder until the
2agency files with the Comptroller the contract, purchase order,
3grant, or lease and an affidavit, signed by the chief executive
4officer of the agency or his or her designee, setting forth an
5explanation of why the contract liability was not filed within
630 days of execution. A copy of this affidavit shall be filed
7with the Auditor General.
8    (d) Timely execution of contracts. No voucher shall be
9submitted to the Comptroller for a warrant to be drawn for the
10payment of money from the State treasury or from other funds
11held by the State Treasurer on account of any contract unless
12the contract is reduced to writing before the services are
13performed and filed with the Comptroller. Vendors shall not be
14paid for any goods that were received or services that were
15rendered before the contract was reduced to writing and signed
16by all necessary parties. A chief procurement officer may
17request an exception to this subsection by submitting a written
18statement to the Comptroller and Treasurer setting forth the
19circumstances and reasons why the contract could not be reduced
20to writing before the supplies were received or services were
21performed. A waiver of this subsection must be approved by the
22Comptroller and Treasurer. This Section shall not apply to
23emergency purchases if notice of the emergency purchase is
24filed with the Procurement Policy Board and published in the
25Bulletin as required by this Code.
26    (e) Method of source selection. When a contract is filed

 

 

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1with the Comptroller under this Section, the Comptroller's file
2shall identify the method of source selection used in obtaining
3the contract.
4(Source: P.A. 96-794, eff. 1-1-10; 96-795, eff. 7-1-10 (see
5Section 5 of P.A. 96-793 for the effective date of changes made
6by P.A. 96-795); 96-1000, eff. 7-2-10.)
 
7    Section 20. The Governmental Account Audit Act is amended
8by changing Section 2 as follows:
 
9    (50 ILCS 310/2)  (from Ch. 85, par. 702)
10    Sec. 2. Except as otherwise provided in Section 3, the
11governing body of each governmental unit shall cause an audit
12of the accounts of the unit to be made by a licensed public
13accountant. Such audit shall be made annually and shall cover
14the immediately preceding fiscal year of the governmental unit.
15The audit shall include all the accounts and funds of the
16governmental unit, including the accounts of any officer of the
17governmental unit who receives fees or handles funds of the
18unit or who spends money of the unit. The audit shall begin as
19soon as possible after the close of the last fiscal year to
20which it pertains, and shall be completed and the audit report
21filed with the Comptroller within 6 months after the close of
22such fiscal year unless an extension of time is granted by the
23Comptroller in writing. An audit report which fails to meet the
24requirements of this Act shall be rejected by the Comptroller

 

 

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1and returned to the governing body of the governmental unit for
2corrective action. The licensed public accountant making the
3audit shall submit not less than 3 copies of the audit report
4to the governing body of the governmental unit being audited.
5    Any financial report under this Section shall include the
6name of the purchasing agent who oversees all competitively bid
7contracts. If there is no purchasing agent, the name of the
8person responsible for oversight of all competitively bid
9contracts shall be listed.
10(Source: P.A. 85-1000.)
 
11    Section 25. The Counties Code is amended by changing
12Section 6-31003 as follows:
 
13    (55 ILCS 5/6-31003)  (from Ch. 34, par. 6-31003)
14    Sec. 6-31003. Annual audits and reports. In counties having
15a population of over 10,000 but less than 500,000, the county
16board of each county shall cause an audit of all of the funds
17and accounts of the county to be made annually by an accountant
18or accountants chosen by the county board or by an accountant
19or accountants retained by the Comptroller, as hereinafter
20provided. In addition, each county having a population of less
21than 500,000 shall file with the Comptroller a financial report
22containing information required by the Comptroller. Such
23financial report shall be on a form so designed by the
24Comptroller as not to require professional accounting services

 

 

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1for its preparation.
2    Any financial report under this Section shall include the
3name of the purchasing agent who oversees all competitively bid
4contracts. If there is no purchasing agent, the name of the
5person responsible for oversight of all competitively bid
6contracts shall be listed.
7    The audit shall commence as soon as possible after the
8close of each fiscal year and shall be completed within 6
9months after the close of such fiscal year, unless an extension
10of time is granted by the Comptroller in writing. Such
11extension of time shall not exceed 60 days. When the accountant
12or accountants have completed the audit a full report thereof
13shall be made and not less than 2 copies of each audit report
14shall be submitted to the county board. Each audit report shall
15be signed by the accountant making the audit and shall include
16only financial information, findings and conclusions that are
17adequately supported by evidence in the auditor's working
18papers to demonstrate or prove, when called upon, the basis for
19the matters reported and their correctness and reasonableness.
20In connection with this, each county board shall retain the
21right of inspection of the auditor's working papers and shall
22make them available to the Comptroller, or his designee, upon
23request.
24    Within 60 days of receipt of an audit report, each county
25board shall file one copy of each audit report and each
26financial report with the Comptroller and any comment or

 

 

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1explanation that the county board may desire to make concerning
2such audit report may be attached thereto. An audit report
3which fails to meet the requirements of this Division shall be
4rejected by the Comptroller and returned to the county board
5for corrective action. One copy of each such report shall be
6filed with the county clerk of the county so audited.
7(Source: P.A. 86-962.)
 
8    Section 30. The Illinois Municipal Code is amended by
9changing Section 8-8-3 as follows:
 
10    (65 ILCS 5/8-8-3)  (from Ch. 24, par. 8-8-3)
11    Sec. 8-8-3. Audit requirements.
12    (a) The corporate authorities of each municipality coming
13under the provisions of this Division 8 shall cause an audit of
14the funds and accounts of the municipality to be made by an
15accountant or accountants employed by such municipality or by
16an accountant or accountants retained by the Comptroller, as
17hereinafter provided.
18    (b) The accounts and funds of each municipality having a
19population of 800 or more or having a bonded debt or owning or
20operating any type of public utility shall be audited annually.
21The audit herein required shall include all of the accounts and
22funds of the municipality. Such audit shall be begun as soon as
23possible after the close of the fiscal year, and shall be
24completed and the report submitted within 6 months after the

 

 

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1close of such fiscal year, unless an extension of time shall be
2granted by the Comptroller in writing. The accountant or
3accountants making the audit shall submit not less than 2
4copies of the audit report to the corporate authorities of the
5municipality being audited. Municipalities not operating
6utilities may cause audits of the accounts of municipalities to
7be made more often than herein provided, by an accountant or
8accountants. The audit report of such audit when filed with the
9Comptroller together with an audit report covering the
10remainder of the period for which an audit is required to be
11filed hereunder shall satisfy the requirements of this section.
12    (c) Municipalities of less than 800 population which do not
13own or operate public utilities and do not have bonded debt,
14shall file annually with the Comptroller a financial report
15containing information required by the Comptroller. Such
16annual financial report shall be on forms devised by the
17Comptroller in such manner as to not require professional
18accounting services for its preparation.
19    (d) In addition to any audit report required, all
20municipalities, except municipalities of less than 800
21population which do not own or operate public utilities and do
22not have bonded debt, shall file annually with the Comptroller
23a supplemental report on forms devised and approved by the
24Comptroller.
25    (e) Notwithstanding any provision of law to the contrary,
26if a municipality (i) has a population of less than 200, (ii)

 

 

HB4601- 21 -LRB097 18347 PJG 63573 b

1has bonded debt in the amount of $50,000 or less, and (iii)
2owns or operates a public utility, then the municipality shall
3cause an audit of the funds and accounts of the municipality to
4be made by an accountant employed by the municipality or
5retained by the Comptroller for fiscal year 2011 and every
6fourth fiscal year thereafter or until the municipality has a
7population of 200 or more, has bonded debt in excess of
8$50,000, or no longer owns or operates a public utility.
9Nothing in this subsection shall be construed as limiting the
10municipality's duty to file an annual financial report with the
11Comptroller or to comply with the filing requirements
12concerning the county clerk.
13    (f) Any financial report under this Section shall include
14the name of the purchasing agent who oversees all competitively
15bid contracts. If there is no purchasing agent, the name of the
16person responsible for oversight of all competitively bid
17contracts shall be listed.
18(Source: P.A. 96-1309, eff. 7-27-10.)
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.

 

 

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1 INDEX
2 Statutes amended in order of appearance
3    15 ILCS 415/7from Ch. 15, par. 31
4    30 ILCS 105/12from Ch. 127, par. 148
5    30 ILCS 105/25from Ch. 127, par. 161
6    30 ILCS 500/20-80
7    50 ILCS 310/2from Ch. 85, par. 702
8    55 ILCS 5/6-31003from Ch. 34, par. 6-31003
9    65 ILCS 5/8-8-3from Ch. 24, par. 8-8-3