Full Text of SB2270 99th General Assembly
SB2270eng 99TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Governmental Account Audit Act is amended by | 5 | | changing Sections 1 and 9 and by adding Section 12 as follows:
| 6 | | (50 ILCS 310/1) (from Ch. 85, par. 701)
| 7 | | Sec. 1. Definitions. As used in this Act, unless the | 8 | | context
otherwise indicates:
| 9 | | "Governmental unit" or "unit" (but not "unit of local | 10 | | government") includes all municipal corporations in
and | 11 | | political subdivisions of this State that appropriate more than | 12 | | $5,000
for a fiscal year, with the amount to increase or | 13 | | decrease by the amount of the
Consumer Price Index (CPI) as | 14 | | reported on January 1 of each year, except the
following:
| 15 | | (1) School districts.
| 16 | | (2) Cities, villages, and incorporated towns subject | 17 | | to the
Municipal Auditing Law, as contained in
the Illinois | 18 | | Municipal Code, and cities that file a report with the
| 19 | | Comptroller under Section 3.1-35-115 of the Illinois | 20 | | Municipal Code.
| 21 | | (3) Counties with a population of 1,000,000 or more.
| 22 | | (4) Counties subject to the County Auditing
Law.
| 23 | | (5) Any other municipal corporations in or political |
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| 1 | | subdivisions of
this State, the accounts of which are | 2 | | required by law to be audited by
or under the direction of | 3 | | the Auditor General.
| 4 | | (6) (Blank).
| 5 | | (7) A drainage district, established under the | 6 | | Illinois Drainage
Code (70 ILCS 605), that did not receive | 7 | | or expend any moneys during the
immediately preceding | 8 | | fiscal year or obtains approval for assessments and
| 9 | | expenditures through the circuit court.
| 10 | | (8) Public housing authorities that submit financial | 11 | | reports to the U.S.
Department of Housing and Urban | 12 | | Development.
| 13 | | "Governing body" means the board or other body or officers | 14 | | having
authority to levy taxes, make appropriations, authorize | 15 | | the expenditure
of public funds or approve claims for any | 16 | | governmental unit or unit of local government .
| 17 | | "Comptroller" means the Comptroller of the State of | 18 | | Illinois.
| 19 | | "Consumer Price Index" means the Consumer Price Index for | 20 | | All Urban
Consumers for all items published by the United | 21 | | States Department of Labor.
| 22 | | "CPA" or "C.P.A." has the meaning provided in Section 0.03 | 23 | | of the Illinois Public Accounting Act. | 24 | | "CPA firm" has the meaning provided in Section 0.03 of the | 25 | | Illinois Public Accounting Act. | 26 | | "Licensed public accountant" means the holder of a valid |
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| 1 | | certificate
as a public accountant under the Illinois Public | 2 | | Accounting Act.
| 3 | | "Audit partner rotation" means that neither the lead (or | 4 | | coordinating) audit partner (having primary responsibility for | 5 | | the audit) nor the audit partner responsible for reviewing the | 6 | | audit have performed audit services for the unit of local | 7 | | government in each of the previous 5 fiscal years of that unit | 8 | | of local government. | 9 | | "Audit report" means the written report of the CPA licensed | 10 | | public
accountant and all appended statements and schedules | 11 | | relating to that
report,
presenting or recording the findings | 12 | | of an examination or audit of the
financial transactions, | 13 | | affairs, or conditions of a governmental unit.
| 14 | | "Public colleges and universities" means public community | 15 | | colleges subject to the Public Community College Act, the | 16 | | University of Illinois, Southern Illinois University, Chicago | 17 | | State University, Eastern Illinois University, Governors State | 18 | | University, Illinois State University, Northeastern Illinois | 19 | | University, Northern Illinois University, and Western Illinois | 20 | | University. | 21 | | "Report" includes both audit reports and reports filed | 22 | | instead of an
audit report by a governmental unit receiving | 23 | | revenue of less than $850,000
during any fiscal year to which | 24 | | the reports relate.
| 25 | | "Unit of local government" (but not "governmental unit" or | 26 | | "unit") has the meaning provided in Section 1 of Article VII of |
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| 1 | | the Constitution of the State of Illinois and also includes | 2 | | school districts and public colleges and universities. | 3 | | (Source: P.A. 92-191, eff. 8-1-01; 92-582, eff. 7-1-02.)
| 4 | | (50 ILCS 310/9) (from Ch. 85, par. 709)
| 5 | | Sec. 9.
The expenses of the audit and investigation of | 6 | | public accounts
provided for by this Act, whether ordered by | 7 | | the governing body or the
Comptroller, shall be paid by the | 8 | | governmental unit for which the audit
is made. Payment shall be | 9 | | ordered by the governing body out of the funds
of the unit and | 10 | | such authorities shall make provision for payment.
Contracts | 11 | | for the performance of audits required by this Act shall may be
| 12 | | entered into in accordance with Section 12 of this Act without | 13 | | competitive bidding . If the audit is made by a CPA
licensed | 14 | | public accountant retained by the Comptroller, the | 15 | | governmental
unit shall pay to the Comptroller actual | 16 | | compensation and expenses to
reimburse him for the cost of | 17 | | making such audit.
| 18 | | The governing body of any governmental unit having taxing | 19 | | powers may
levy an auditing tax in an amount that will not | 20 | | require extension of
such tax at a rate in excess of .005% of | 21 | | the value of all taxable
property in the unit as equalized or | 22 | | assessed by the Department of Revenue.
This auditing tax may be | 23 | | in excess of or in addition
to any statutory limitation of rate | 24 | | or amount. Money received from the
auditing tax shall be held | 25 | | in a special fund and used only for the
payment of auditing |
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| 1 | | expenses.
| 2 | | (Source: P.A. 81-1509.)
| 3 | | (50 ILCS 310/12 new) | 4 | | Sec. 12. Auditor contracts. Notwithstanding any other | 5 | | provision of law to the contrary and on or after the effective | 6 | | date of this amendatory Act of the 99th General Assembly: | 7 | | (a) A unit of local government may not enter into a | 8 | | contract or appointment longer than 5 fiscal years with a CPA | 9 | | or a CPA firm to audit the unit of local government's accounts. | 10 | | (b) A unit of local government may contract with or appoint | 11 | | a CPA or a CPA firm to audit the unit of local government's | 12 | | accounts only after advertising for and following a competitive | 13 | | request for proposals process that solicits qualifications and | 14 | | proposals from interested parties. | 15 | | (c) If a CPA or a CPA firm has had primary responsibility | 16 | | for an audit or responsible for reviewing the audit of a unit | 17 | | of local government during the previous 5 consecutive fiscal | 18 | | years, the unit of local government may not contract with or | 19 | | appoint that CPA or CPA firm unless the CPA or CPA firm | 20 | | complies with the requirements of audit partner rotation for | 21 | | the audits of the unit of local government. | 22 | | (d) The Comptroller may waive the requirements of | 23 | | subsection (c) upon a showing by the unit of local government | 24 | | that no other CPA or CPA firm within a reasonable distance from | 25 | | the unit of local government is able or willing to perform the |
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| 1 | | audit. Evidence a unit of local government may provide to the | 2 | | Comptroller to show the unavailability of other auditors | 3 | | includes, but is not limited to, receipt of only one proposal | 4 | | after issuing a request for proposals. The Comptroller may not | 5 | | waive the requirement that a CPA firm use audit partner | 6 | | rotation unless the CPA firm has only one audit partner with | 7 | | the requisite skills, knowledge, and experience in | 8 | | governmental accounting and auditing and no other qualified CPA | 9 | | or CPA firm within a reasonable distance is able or willing to | 10 | | perform the audit. | 11 | | Section 10. The Counties Code is amended by changing | 12 | | Section 6-31008 as follows:
| 13 | | (55 ILCS 5/6-31008) (from Ch. 34, par. 6-31008)
| 14 | | Sec. 6-31008. Expenses of audit. The expenses of conducting | 15 | | the
audit and making the required audit report or financial | 16 | | statement for each
county, whether ordered by the county board | 17 | | or the Comptroller, shall be
paid by the county and the county | 18 | | board shall make provisions for such
payment. If the audit is | 19 | | made by an accountant or accountants retained by
the | 20 | | Comptroller, the county, through the county board, shall pay to | 21 | | the
Comptroller reasonable compensation and expenses to | 22 | | reimburse him for the
cost of making such audit.
Moneys paid to | 23 | | the Comptroller pursuant to the preceding sentence shall be
| 24 | | deposited into the Comptroller's Audit Expense Revolving Fund.
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| 1 | | Such expenses shall be paid from the general corporate fund | 2 | | of the
county.
| 3 | | Contracts for the performance of audits required by this | 4 | | Division shall be entered into pursuant to Section 12 of the | 5 | | Governmental Account Audit Act may
be entered into without | 6 | | competitive bidding .
| 7 | | (Source: P.A. 88-280.)
| 8 | | Section 15. The Illinois Municipal Code is amended by | 9 | | changing Sections 8-1-7 and 8-8-8 as follows:
| 10 | | (65 ILCS 5/8-1-7) (from Ch. 24, par. 8-1-7)
| 11 | | Sec. 8-1-7.
(a) Except as provided otherwise in this | 12 | | Section, no
contract shall be made by the corporate | 13 | | authorities, or by
any committee or member thereof, and no | 14 | | expense shall be incurred by any of
the officers or departments | 15 | | of any municipality, whether the object of the
expenditure has | 16 | | been ordered by the corporate authorities or not, unless an
| 17 | | appropriation has been previously made concerning that | 18 | | contract or expense.
Any contract made, or any expense | 19 | | otherwise incurred, in violation of the
provisions of this | 20 | | section shall be null and void as to the municipality,
and no | 21 | | money belonging thereto shall be paid on account thereof. | 22 | | However,
pending the passage of the annual appropriation | 23 | | ordinance for any fiscal
year, the corporate authorities may | 24 | | authorize heads of departments or other
separate agencies of |
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| 1 | | the municipality to make necessary expenditures for
the support | 2 | | thereof upon the basis of the appropriations of the preceding
| 3 | | fiscal year. However, if it is determined by two-thirds vote of | 4 | | the
corporate authorities then holding office at a regularly | 5 | | scheduled meeting
of the corporate authorities that it is | 6 | | expedient and in the best public
interest to begin proceedings | 7 | | for the construction of a needed public work,
then the | 8 | | provisions of this section shall not apply to the extent that | 9 | | the
corporate authorities may employ or contract for | 10 | | professional services
necessary for the planning and financing | 11 | | of such public work.
| 12 | | (b) Notwithstanding any provision of this Code to the | 13 | | contrary, the
corporate authorities of any municipality may | 14 | | make contracts for a term
exceeding one year and not exceeding | 15 | | the term of the mayor or president
holding office at the time | 16 | | the contract is executed,
relating to: (1) the employment of a | 17 | | municipal manager, administrator,
engineer, health officer, | 18 | | land planner, finance director, attorney, police
chief or other | 19 | | officer who requires technical training or knowledge; (2)
the | 20 | | employment of outside professional consultants such as | 21 | | engineers,
doctors, land planners, auditors, attorneys or | 22 | | other professional
consultants who require technical training | 23 | | or knowledge; (3) the provision
of data processing equipment | 24 | | and services; or (4) the provision of services
which directly | 25 | | relate to the prevention, identification or eradication of
| 26 | | disease. In such case the corporate authorities shall include |
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| 1 | | in the
annual appropriation ordinance for each fiscal year, an | 2 | | appropriation of a
sum of money sufficient to pay the amount | 3 | | which, by the terms of the
contract, is to become due and | 4 | | payable during the current fiscal year. The corporate | 5 | | authorities shall enter into contracts with auditors pursuant | 6 | | to Section 12 of the Governmental Account Audit Act.
| 7 | | (c) This section shall not apply to municipalities | 8 | | operating under special
charters.
| 9 | | (d) In order to promote orderly collective bargaining | 10 | | relationships, to
prevent labor strife and to protect the | 11 | | interests of the public and the
health and safety of the | 12 | | citizens of Illinois, this Section shall not apply
to | 13 | | multi-year collective bargaining agreements between public | 14 | | employers and
exclusive representatives governed by the | 15 | | provisions of the Illinois Public
Labor Relations Act.
| 16 | | Notwithstanding any provision of this Code to the | 17 | | contrary, the
corporate authorities of any municipality may | 18 | | enter into multi-year
collective bargaining agreements with | 19 | | exclusive representatives under the
provisions of the Illinois | 20 | | Public Labor Relations Act.
| 21 | | (e) Notwithstanding any provision of this Code to the | 22 | | contrary, the
corporate
authorities of any municipality may | 23 | | enter into any multi-year contract or
otherwise
associate for | 24 | | any term under the provisions of Section 10 of Article VII of | 25 | | the
Illinois
Constitution or the Intergovernmental Cooperation | 26 | | Act.
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| 1 | | (Source: P.A. 90-517, eff. 8-22-97.)
| 2 | | (65 ILCS 5/8-8-8) (from Ch. 24, par. 8-8-8)
| 3 | | Sec. 8-8-8.
The expenses of the audit and investigation of | 4 | | public accounts
provided for in Division 8, whether ordered by | 5 | | the corporate authorities
or the Comptroller, shall be paid by | 6 | | the municipality for which the
audit is made. Payment shall be | 7 | | ordered by the corporate authorities out
of the funds of the | 8 | | municipality and it shall be the duty of such
authorities to | 9 | | make provisions for payment. Contracts for the
performance of | 10 | | audits required by this Division 8 shall be entered into | 11 | | pursuant to Section 12 of the Governmental Account Audit Act | 12 | | may be entered into
without competitive bidding . If the audit | 13 | | is made by an accountant or
accountants retained by the | 14 | | Comptroller, the municipality shall pay to
the Comptroller | 15 | | reasonable compensation and expenses to reimburse him
for the | 16 | | cost of making such audit.
| 17 | | The corporate authorities of all municipalities coming | 18 | | under the
provisions of this Division 8 shall have the power to | 19 | | annually levy a
"Municipal Auditing Tax" upon all of the | 20 | | taxable property of the
municipalities at the rate on the | 21 | | dollar which will produce an amount
which will equal a sum | 22 | | sufficient to meet the cost of all auditing and
reports | 23 | | thereunder. Such municipal auditing tax shall be held in a
| 24 | | special fund and used for no other purpose than the payment of | 25 | | expenses
occasioned by this Division 8.
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| 1 | | The tax authorized by this Section shall be in addition to | 2 | | taxes for
general corporate purposes authorized under Section | 3 | | 8-3-1 of this Act.
| 4 | | (Source: P.A. 81-824.)
| 5 | | Section 20. The Park District Code is amended by changing | 6 | | Section 8-1 as follows:
| 7 | | (70 ILCS 1205/8-1) (from Ch. 105, par. 8-1)
| 8 | | Sec. 8-1. General corporate powers.
Every park district | 9 | | shall, from the time of its
organization, be a body corporate | 10 | | and politic by the name set forth
in the petition for its | 11 | | organization, the specific name set forth in this Code, or the | 12 | | name it may adopt under
Section 8-9 and shall have and exercise | 13 | | the following powers:
| 14 | | (a) To adopt a corporate seal and alter the same at | 15 | | pleasure; to sue
and be sued; and to contract in furtherance of | 16 | | any of its corporate purposes.
| 17 | | (b) (1) To acquire by gift, legacy, grant or purchase, or | 18 | | by
condemnation in the manner provided for the exercise of the | 19 | | power of eminent
domain under the Eminent Domain Act, any and | 20 | | all real estate, or
rights therein necessary for building, | 21 | | laying out, extending, adorning
and maintaining any such parks, | 22 | | boulevards and driveways, or for
effecting any of the powers or | 23 | | purposes granted under this Code as its
board may deem proper, | 24 | | whether such lands be located within or without such
district; |
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| 1 | | but no park district, except as provided in paragraph (2) of | 2 | | this
subsection, shall have any power of condemnation in the | 3 | | manner provided for the
exercise of the power of eminent domain | 4 | | under the Eminent Domain Act or otherwise as to any real
| 5 | | estate, lands, riparian rights or estate, or other property | 6 | | situated outside of
such district, but shall only have power to | 7 | | acquire the same by gift, legacy,
grant or purchase, and such | 8 | | district shall have the same control of and power
over lands so | 9 | | acquired without the district as over parks, boulevards and
| 10 | | driveways within such district.
| 11 | | (2) In addition to the powers granted in paragraph (1) of | 12 | | subsection (b),
a park district located in more than one | 13 | | county, the majority of its territory
located in a county over | 14 | | 450,000 in population and none of its territory
located in a | 15 | | county over 1,000,000 in population, shall have condemnation
| 16 | | power in the manner provided for the exercise of the power of | 17 | | eminent domain
under the Eminent Domain Act
or as otherwise | 18 | | granted by law
as to any and all real estate situated up to one | 19 | | mile outside of such district
which is not within the | 20 | | boundaries of another park district.
| 21 | | (c) To acquire by gift, legacy or purchase any personal | 22 | | property necessary
for its corporate purposes provided that all | 23 | | contracts for supplies, materials
or work involving an | 24 | | expenditure in excess of $20,000 shall be let to the
lowest | 25 | | responsible bidder after due advertisement. No district shall | 26 | | be required to accept a bid that does not meet the district's |
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| 1 | | established specifications, terms of
delivery, quality, and | 2 | | serviceability requirements. Contracts which, by their nature, | 3 | | are not adapted to award by competitive
bidding, such as | 4 | | contracts for the services of individuals
possessing a high | 5 | | degree of professional skill where the ability or
fitness of | 6 | | the individual plays an important part, contracts for the
| 7 | | printing of finance committee reports and departmental | 8 | | reports,
contracts for the printing or engraving of bonds, tax | 9 | | warrants and other
evidences of indebtedness, contracts for | 10 | | utility services such as water,
light, heat, telephone or | 11 | | telegraph, contracts for the use, purchase,
delivery, | 12 | | movement, or installation of data processing equipment, | 13 | | software, or
services and telecommunications and interconnect | 14 | | equipment, software, or
services, contracts for duplicating | 15 | | machines and supplies, contracts for goods
or services procured | 16 | | from another governmental agency, purchases of equipment
| 17 | | previously owned by some entity other than the district itself, | 18 | | and
contracts for the purchase of magazines, books, | 19 | | periodicals, pamphlets and
reports are not subject to | 20 | | competitive bidding. Contracts for emergency expenditures are | 21 | | also exempt from competitive bidding when the
emergency | 22 | | expenditure is approved by 3/4 of the members of the board.
| 23 | | All competitive bids for contracts involving an | 24 | | expenditure in excess of
$20,000 must be sealed by the bidder | 25 | | and must be opened by a member or employee
of the park board at | 26 | | a public bid opening at which the contents of the bids
must be |
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| 1 | | announced. Each bidder must receive at least 3 days notice of | 2 | | the
time and place of the bid opening.
| 3 | | For purposes of this subsection, "due advertisement" | 4 | | includes, but is not
limited to, at least one public notice at | 5 | | least 10 days before the bid date in
a newspaper published in | 6 | | the district or, if no newspaper is published in the
district, | 7 | | in a newspaper of general circulation in the area of the | 8 | | district.
| 9 | | (d) To pass all necessary ordinances, rules and regulations | 10 | | for the
proper management and conduct of the business of the | 11 | | board and district
and to establish by ordinance all needful | 12 | | rules and regulations for the
government and protection of | 13 | | parks, boulevards and driveways and other
property under its | 14 | | jurisdiction, and to effect the objects for which
such | 15 | | districts are formed.
| 16 | | (e) To prescribe such fines and penalties for the violation | 17 | | of
ordinances as it shall deem proper not exceeding $1,000 for | 18 | | any
one
offense, which fines and penalties may be recovered by | 19 | | an action in the name
of such district in the circuit court for | 20 | | the county in which such
violation occurred. The park district | 21 | | may also seek in the action, in
addition to or instead of fines | 22 | | and penalties, an order that the offender
be required to make | 23 | | restitution for damage resulting from violations, and
the court | 24 | | shall grant such relief where appropriate. The procedure in
| 25 | | such actions shall be the same as that provided by law for like | 26 | | actions for the
violation of ordinances in cities organized |
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| 1 | | under the general laws of this
State, and offenders may be | 2 | | imprisoned for non-payment of fines and costs in
the same | 3 | | manner as in such cities. All fines when collected shall be | 4 | | paid into
the treasury of such district.
| 5 | | (f) To manage and control all officers and property of such
| 6 | | districts and to provide for joint ownership with one or more | 7 | | cities,
villages or incorporated towns of real and personal | 8 | | property used for
park purposes by one or more park districts. | 9 | | In case of joint ownership,
the terms of the agreement shall be | 10 | | fair, just and equitable to all
parties and shall be set forth | 11 | | in a written agreement entered into by
the corporate | 12 | | authorities of each participating district, city, village
or | 13 | | incorporated town.
| 14 | | (g) To secure grants and loans, or either, from the United | 15 | | States
Government, or any agency or agencies thereof, for | 16 | | financing the
acquisition or purchase of any and all real | 17 | | estate, or rights therein,
or for effecting any of the powers | 18 | | or purposes granted under this Code
as its Board may deem | 19 | | proper.
| 20 | | (h) To establish fees for the use of facilities and | 21 | | recreational programs of
the districts and to derive revenue | 22 | | from non-resident fees from their
operations. Fees charged | 23 | | non-residents of such district need not be the same as
fees | 24 | | charged to residents of the district. Charging fees or deriving | 25 | | revenue
from the facilities and recreational programs shall not | 26 | | affect the right to
assert or utilize any defense or immunity, |
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| 1 | | common law or statutory, available
to the districts or their | 2 | | employees.
| 3 | | (i) To make contracts for a term exceeding one year, but | 4 | | not to exceed
3 years, notwithstanding any provision of this | 5 | | Code to the contrary,
relating to: (1) the employment of a park | 6 | | director, superintendent,
administrator, engineer, health | 7 | | officer, land planner, finance director,
attorney, police | 8 | | chief, or other officer who requires technical training or
| 9 | | knowledge; (2) the employment of outside professional | 10 | | consultants such as
engineers, doctors, land planners, | 11 | | auditors, attorneys, or other
professional consultants who | 12 | | require technical training or knowledge; (3)
the provision of | 13 | | data processing equipment and services; and (4) the purchase of | 14 | | energy from a utility or an alternative retail electric | 15 | | supplier. With respect to
any contract made under this | 16 | | subsection (i), the corporate authorities
shall include in the | 17 | | annual appropriation ordinance for each fiscal year an
| 18 | | appropriation of a sum of money sufficient to pay the amount | 19 | | which, by the
terms of the contract, is to become due and | 20 | | payable during that fiscal year. Contracts with auditors shall | 21 | | be entered into pursuant to Section 12 of the Governmental | 22 | | Account Audit Act.
| 23 | | (j) To enter into licensing or management agreements with | 24 | | not-for-profit
corporations organized under the laws of this | 25 | | State to operate park district
facilities if the corporation | 26 | | covenants to use the facilities to provide public
park or |
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| 1 | | recreational programs for youth.
| 2 | | (Source: P.A. 98-325, eff. 8-12-13; 98-772, eff. 7-16-14.)
| 3 | | Section 25. The School Code is amended by changing Section | 4 | | 3-7 as follows:
| 5 | | (105 ILCS 5/3-7) (from Ch. 122, par. 3-7)
| 6 | | Sec. 3-7. Failure to prepare and forward information.
If | 7 | | the trustees of schools of any township in Class II county | 8 | | school
units, or any school district which forms a part of a | 9 | | Class II county
school unit but which is not subject to the | 10 | | jurisdiction of the trustees of
schools of any township in | 11 | | which such district is located, or any
school district in any | 12 | | Class I county school units fail to
prepare and forward or | 13 | | cause to be prepared and forwarded to the regional
| 14 | | superintendent of schools, reports required by this Act, the | 15 | | regional
superintendent of schools shall furnish such | 16 | | information or he shall
employ a person or persons to furnish | 17 | | such information, as far as
practicable. Such person shall have | 18 | | access to the books, records and
papers of the school district | 19 | | to enable him or them to prepare such
reports, and the school | 20 | | district shall permit such person or persons to
examine such | 21 | | books, records and papers at such time and such place as
such | 22 | | person or persons may desire for the purpose aforesaid. For | 23 | | such
services the regional superintendent of schools shall bill | 24 | | the district an
amount to cover the cost of preparation of such |
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| 1 | | reports if he employs a
person to prepare such reports.
| 2 | | Each school district shall, as of June 30 of each year, | 3 | | cause an audit
of its accounts to be made by a person lawfully | 4 | | qualified to practice
public accounting as regulated by the | 5 | | Illinois Public Accounting Act. Such
audit shall include | 6 | | financial statements of the district applicable to the
type of | 7 | | records required by other sections of this Act and in addition
| 8 | | shall set forth the scope of audit and shall include the | 9 | | professional
opinion signed by the auditor, or if such an | 10 | | opinion is denied by the
auditor, shall set forth the reasons | 11 | | for such denial. Each school district
shall on or before | 12 | | October 15 of each year, submit an original and one copy
of | 13 | | such audit to the regional superintendent of schools in the | 14 | | educational
service region having jurisdiction in which case | 15 | | the regional
superintendent of schools shall be relieved of | 16 | | responsibility in regard to
the accounts of the school | 17 | | district. If any school district fails to supply
the regional | 18 | | superintendent of schools with a copy of such audit report on
| 19 | | or before October 15, or within such time extended by the | 20 | | regional
superintendent of schools from that date, not to | 21 | | exceed 60 days, then it
shall be the responsibility of the | 22 | | regional superintendent of schools
having jurisdiction to | 23 | | cause such audit to be made by employing an
accountant licensed | 24 | | to practice in the State of Illinois to conduct such
audit and | 25 | | shall bill the district for such services, or shall with the
| 26 | | personnel of his office make such audit to his satisfaction and |
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| 1 | | bill the
district for such service. In the latter case, if the | 2 | | audit is made by
personnel employed in the office of the | 3 | | regional superintendent of schools
having jurisdiction, then | 4 | | the regional superintendent of schools shall not
be relieved of | 5 | | the responsibility as to the accountability of the school
| 6 | | district. The copy of the audit shall be forwarded by the | 7 | | regional
superintendent to the State Board of Education on or | 8 | | before November 15 of
each year and shall be filed by the State | 9 | | Board of Education.
| 10 | | Each school district that is the administrative district | 11 | | for several
school districts operating under a joint agreement | 12 | | as authorized by this
Act shall, as of June 30 each year, cause | 13 | | an audit of the accounts of the
joint agreement to be made by a | 14 | | person lawfully qualified to practice
public accounting as | 15 | | regulated by the Illinois Public Accounting Act. Such
audit | 16 | | shall include financial statements of the operation of the | 17 | | joint
agreement applicable to the type of records required by | 18 | | this Act and, in
addition, shall set forth the scope of the | 19 | | audit and shall include the
professional opinion signed by the | 20 | | auditor, or if such an opinion is
denied, the auditor shall set | 21 | | forth the reason for such denial. Each
administrative district | 22 | | of a joint agreement shall on or before October 15
each year, | 23 | | submit an original and one copy of such audit to the regional
| 24 | | superintendent of schools in the educational service region | 25 | | having
jurisdiction in which case the regional superintendent | 26 | | of schools shall be
relieved of responsibility in regard to the |
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| 1 | | accounts of the joint
agreement. The copy of the audit shall be | 2 | | forwarded by the regional
superintendent to the State Board of | 3 | | Education on or before November 15 of
each year and shall be | 4 | | filed by the State Board of Education. The cost of
such an | 5 | | audit shall be apportioned among and paid by the several | 6 | | districts
who are parties to the joint agreement, in the same | 7 | | manner as
other costs and expenses accruing to the districts | 8 | | jointly.
| 9 | | The State Board of Education shall determine the adequacy
| 10 | | of the audits. All audits shall be kept on file in the office | 11 | | of the
State Board of Education. Contracts for the performance | 12 | | of audits required by this Section shall be entered into | 13 | | pursuant to Section 12 of the Governmental Account Audit Act.
| 14 | | (Source: P.A. 86-1441; 87-473 .)
| 15 | | Section 30. The Board of Higher Education Act is amended by | 16 | | adding Section 13 as follows: | 17 | | (110 ILCS 205/13 new) | 18 | | Sec. 13. Account audits. The Board shall establish minimum | 19 | | standards for account audits of public institutions of higher | 20 | | education that, at a minimum, require public institutions of | 21 | | higher education to comply with Section 12 of the Governmental | 22 | | Account Audit Act. | 23 | | Section 35. The Public Community College Act is amended by |
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| 1 | | changing Section 3-22.1 as follows:
| 2 | | (110 ILCS 805/3-22.1) (from Ch. 122, par. 103-22.1)
| 3 | | Sec. 3-22.1.
To cause an audit to be made as of the end of | 4 | | each fiscal year
by an accountant licensed to practice public | 5 | | accounting in Illinois and
appointed by the board in accordance | 6 | | with Section 12 of the Governmental Account Audit Act . The | 7 | | auditor shall perform his or her examination in
accordance with | 8 | | generally accepted auditing standards and regulations
| 9 | | prescribed by the State Board, and submit his or her report | 10 | | thereon in
accordance
with generally accepted accounting | 11 | | principles. The examination and report
shall include a | 12 | | verification of student enrollments and any other bases
upon | 13 | | which claims are filed with the State Board. The audit report | 14 | | shall
include a statement of the scope and findings of the | 15 | | audit and a
professional opinion signed by the auditor. If a | 16 | | professional opinion is
denied by the auditor he or she shall | 17 | | set forth the reasons for that
denial. The
board shall not | 18 | | limit the scope of the examination to the extent that the
| 19 | | effect of such limitation will result in the qualification of | 20 | | the auditor's
professional opinion. The procedures for payment | 21 | | for the expenses of the
audit shall be in accordance with | 22 | | Section 9 of the Governmental Account
Audit Act.
Copies of the | 23 | | audit report shall be
filed with the State Board in
accordance | 24 | | with regulations prescribed by the State Board. The State Board
| 25 | | shall file one copy of the audit report with the Auditor
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| 1 | | General. The State Board shall file copies of the uniform | 2 | | financial
statements from the audit report with the Board of | 3 | | Higher Education.
| 4 | | (Source: P.A. 90-468, eff. 8-17-97.)
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