Full Text of HB2341 103rd General Assembly
HB2341ham001 103RD GENERAL ASSEMBLY | Rep. Kevin Schmidt Filed: 3/7/2023
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| 1 | | AMENDMENT TO HOUSE BILL 2341
| 2 | | AMENDMENT NO. ______. Amend House Bill 2341 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Grant Accountability and Transparency Act | 5 | | is amended by changing Section 65 as follows: | 6 | | (30 ILCS 708/65)
| 7 | | Sec. 65. Audit requirements. | 8 | | (a) The standards set forth in Subpart F of 2 CFR 200 and | 9 | | any other standards that apply directly to State or federal | 10 | | agencies shall apply to audits of fiscal years beginning on or | 11 | | after December 26, 2014. | 12 | | (b) Books and records must be available for review or | 13 | | audit by appropriate officials of the pass-through entity, and | 14 | | the agency, the Auditor General, the Inspector General, | 15 | | appropriate officials of the agency, and the federal | 16 | | Government Accountability Office. |
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| 1 | | (b-5) If a local government is unable to meet the audit | 2 | | requirements of this Section or the audit requirements set | 3 | | forth in rules adopted under this Act due to circumstances | 4 | | beyond the local government's control, including, but not | 5 | | limited to, a natural disaster in which financial records of | 6 | | the local government are destroyed or alleged employee | 7 | | misconduct involving the destruction or withholding of | 8 | | financial records, the local government may submit a request | 9 | | to the Grant Accountability and Transparency Unit to be exempt | 10 | | from the audit requirements with which it is unable to comply. | 11 | | In its request for an exemption, the local government must | 12 | | provide: (i) all relevant information related to the lack of | 13 | | financial records or the inability of the local government to | 14 | | access those records; (ii) relevant financial records and | 15 | | documents that are available to the local government; (iii) a | 16 | | list of the specific audit requirements from which the local | 17 | | government is seeking an exemption; (iv) information about | 18 | | audits that could be performed with the available financial | 19 | | records and documents; (v) a description of the events that | 20 | | led to the local government not having the financial records | 21 | | and documents available; and (vi) any other information that | 22 | | the Grant Accountability and Transparency Unit finds relevant | 23 | | to the local government's specific situation. | 24 | | Upon receiving the request from the local government, the | 25 | | Grant Accountability and Transparency Unit shall compile the | 26 | | information related to the request and shall submit the |
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| 1 | | request for an exemption to a 5-member panel established under | 2 | | this subsection. The Governor, the President of the Senate, | 3 | | the Senate Minority Leader, the Speaker of the House of | 4 | | Representatives, and the House Minority Leader shall each | 5 | | appoint one member to the panel. As soon as possible after the | 6 | | initial members are appointed, those members shall draw lots | 7 | | to determine the length of their terms so that 2 members have | 8 | | 2-year terms, 2 members have 3-year terms, and one member has a | 9 | | 4-year term. Thereafter, all members of the panel shall be | 10 | | appointed for terms of 4 years. The appointing authority may, | 11 | | at any time, make an appointment to fill a vacancy for the | 12 | | unexpired term of a member. Each member of the panel must have | 13 | | auditing or accounting experience. Members of the panel shall | 14 | | serve without compensation but may be reimbursed for | 15 | | reasonable travel expenses associated with their service on | 16 | | the panel. The Governor's Office of Management and Budget | 17 | | shall provide administrative support to the panel. The panel | 18 | | shall meet, virtually or in-person, to review the request for | 19 | | the exemption and shall make a determination, based on the | 20 | | facts and information available in the request, to deny or | 21 | | approve the local government's request to be exempt from the | 22 | | full audit requirements established under this Act to the | 23 | | extent allowed by the panel. If a majority of the members of | 24 | | the panel who are voting on the issue vote to approve the local | 25 | | government's request, then the request shall be approved. | 26 | | Otherwise, the request shall be denied. The panel may require |
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| 1 | | officials from the local government to testify to their | 2 | | request for exemption. Nothing in this Section shall be | 3 | | construed to exempt the local government from the audit | 4 | | requirements of this Act if financial records and documents | 5 | | are readily available and can be used to complete a required | 6 | | audit or a portion of the audit requirements. | 7 | | (c) The Governor's Office of Management and Budget, with | 8 | | the advice and technical assistance of the Illinois Single | 9 | | Audit Commission, shall adopt rules for audits of grants from | 10 | | a State or federal pass-through entity that are not subject to | 11 | | the Single Audit Act because the amount of the federal award is | 12 | | less than $750,000 or the subrecipient is an exempt entity and | 13 | | that are reasonably consistent with 2 CFR 200. | 14 | | (d) This Act does not affect the provisions of the | 15 | | Illinois State Auditing Act and does not address the external | 16 | | audit function of the Auditor General.
| 17 | | (Source: P.A. 98-706, eff. 7-16-14 .)
| 18 | | Section 99. Effective date. This Act takes effect upon | 19 | | becoming law.".
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