(70 ILCS 705/11a) (from Ch. 127 1/2, par. 31a)
Sec. 11a.
The Board of Trustees of any fire protection district organized
hereunder may contract with any corporation organized to furnish fire
protection service or with any association organized to furnish fire
protection service or with any city, village, incorporated town, or
organized fire protection district lying adjacent to such district for fire
protection service to be furnished by such corporation or such association
or such municipality or fire protection district for the property within
such district or to be furnished by such district for the property within
such municipality. The board of trustees may also contract for the
installation, rental or use of fire hydrants within the fire protection
district and for the furnishing of water to be used within such district
for fire protection purposes, and for mutual aid from and to other fire
protection districts, and for mutual aid from and to corporations and
associations organized to furnish fire protection service and for mutual
aid from and to municipalities.
When the Board of Trustees of a Fire Protection District purchases fire
protection services from an organization (specifically including without
limitation a city, village, incorporated town, or adjacent fire protection
district) that is required to be audited by "An Act in relation to audits
of the accounts of certain governmental units and to repeal an Act therein
named", approved May 10, 1967, or by The Illinois Municipal Auditing Law,
the scope of the audit of the organization providing the fire protection
services shall be expanded to require the licensed public accountant
performing the audit to specifically report on compliance with the terms of
the contract as it relates to financial matters, including but not limited
to the amount charged to the purchasing Fire Protection District. To the
extent possible, the financial statements of the providing organization
shall segregate accounts relating to fire protection service transactions
and present them as a separate fund or as a separate department within a
fund. A copy of the providing organization audit report shall be furnished
to the purchasing Fire Protection District within 6 months after the close
of the fiscal year of the organization providing the fire protection services.
When the Board of Trustees of a Fire Protection District purchases fire
protection services from an organization (specifically including without
limitation a not-for-profit corporation or a for-profit corporation or
association) that is not required to be audited by "An Act in relation to
audits of the accounts of certain governmental units and to repeal an Act
therein named", approved May 10, 1967, or by The Illinois Municipal
Auditing Law, the organization providing the fire protection services shall
employ a person licensed to practice public accounting under the laws of
this State to annually audit the providing organization's financial
statements of all accounts, funds, and other moneys in the care, custody,
or control of the providing organization. Such audit shall be conducted in
accordance with Generally Accepted Auditing Standards and the scope of such
audit shall be expanded to require the licensed public accountant
performing the audit to specifically report on compliance with the terms of
the contract as it relates to financial matters, including but not limited
to the amount charged to the purchasing Fire Protection District. To the
extent possible, the financial statements of the providing organization
shall segregate accounts relating to fire protection service transactions
and present them as a separate fund or as a separate department within a
fund. A copy of the providing organization audit report shall be furnished
to the purchasing Fire Protection District within 6 months after the close
of the fiscal year of the organization providing the fire protection
services. Within 15 days after the first meeting of the board of directors
or trustees of the organization providing the fire protection services that
occurs after receiving the audit report, the organization providing the
fire protection services shall publish excerpts from the audit report that
relate to fire protection service operations in accordance with Section 7
of this Act. When fire protection services are rendered in more than one
geographic area, publication or distribution should be made in each
geographic area served.
(Source: P.A. 86-216; 86-1023.)
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