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55 ILCS 5/3-1005
(55 ILCS 5/3-1005) (from Ch. 34, par. 3-1005)
Sec. 3-1005.
Duties of auditor.
The duties of the county auditor
shall be to:
(a) Audit all claims against the county, and recommend to the county
board the payment or rejection of all claims presented.
(b) Collect, analyze and preserve statistical and financial
information with respect to the cost of operation of the various
institutions and facilities maintained, operated or owned by the county.
(c) Approve all orders for supplies issued by the various county
officers, before the orders are to be placed with the parties to whom the
same are to be given.
(d) Maintain a file of all contracts entered into by the county board
and all authorized county officers, for or on behalf of the county.
(e) Report quarterly to the county board the entire financial operations
of the county including revenues anticipated and received, expenditures
estimated and paid, obligations unpaid, the condition of all funds and
appropriations and other pertinent information. The county auditor shall
cause to be published in at least one newspaper of general circulation in
the county, a notice of the availability of the quarterly report for public
inspection in the office of the county auditor. Such notice shall be
published within 30 days of the date of the scheduled release of the report.
(f) Audit the receipts of all county officers and departments presented
for deposit with the county treasurer.
(g) Maintain a continuous internal audit of the operations and financial
records of the officers, agents or divisions of the county. The county
auditor shall have access to all records, documents, and resources
necessary for the discharge of this responsibility.
(h) Audit the inventory of all real and personal property
owned by the county under the control and management of the various
officers and departments of the county.
(i) Audit the documentation, records, and bases for the amounts billed
to the county, as maintained by county vendors, under agreements between
the county and its vendors, when those agreements provide that the amounts
billed to the county are based upon actual costs incurred by the vendor, or
when those agreements include the requirement that the county provide a
reimbursement for out-of-pocket costs incurred by the vendors. The county
auditor shall audit the documentation, records, and bases for the amounts
required to be paid to the county under agreements with outside parties,
when those amounts are based upon records and documentation generated,
compiled, and maintained by the outside party. The vendors and outside
parties affected by this Section shall provide to the county auditor, on a
timely basis, all records and documents required by the county auditor
relative to the county auditor's duties under this subsection.
(Source: P.A. 86-962; 86-1358.)
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