Illinois General Assembly - Illinois Compiled Statutes

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105 ILCS 5/3-7

(105 ILCS 5/3-7) (from Ch. 122, par. 3-7)

Sec. 3-7.

Failure to prepare and forward information.


If the trustees of schools of any township in Class II county school
units, or any school district which forms a part of a Class II county
school unit but which is not subject to the jurisdiction of the trustees of
schools of any township in which such district is located, or any
school district in any Class I county school units fail to
prepare and forward or cause to be prepared and forwarded to the regional
superintendent of schools, reports required by this Act, the regional
superintendent of schools shall furnish such information or he shall
employ a person or persons to furnish such information, as far as
practicable. Such person shall have access to the books, records and
papers of the school district to enable him or them to prepare such
reports, and the school district shall permit such person or persons to
examine such books, records and papers at such time and such place as
such person or persons may desire for the purpose aforesaid. For such
services the regional superintendent of schools shall bill the district an
amount to cover the cost of preparation of such reports if he employs a
person to prepare such reports.

Each school district shall, as of June 30 of each year, cause an audit
of its accounts to be made by a person lawfully qualified to practice
public accounting as regulated by the Illinois Public Accounting Act.  Such
audit shall include financial statements of the district applicable to the
type of records required by other sections of this Act and in addition
shall set forth the scope of audit and shall include the professional
opinion signed by the auditor, or if such an opinion is denied by the
auditor, shall set forth the reasons for such denial.  Each school district
shall on or before October 15 of each year, submit an original and one copy
of such audit to the regional superintendent of schools in the educational
service region having jurisdiction in which case the regional
superintendent of schools shall be relieved of responsibility in regard to
the accounts of the school district.  If any school district fails to supply
the regional superintendent of schools with a copy of such audit report on
or before October 15, or within such time extended by the regional
superintendent of schools from that date, not to exceed 60 days, then it
shall be the responsibility of the regional superintendent of schools
having jurisdiction to cause such audit to be made by employing an
accountant licensed to practice in the State of Illinois to conduct such
audit and shall bill the district for such services, or shall with the
personnel of his office make such audit to his satisfaction and bill the
district for such service. In the latter case, if the audit is made by
personnel employed in the office of the regional superintendent of schools
having jurisdiction, then the regional superintendent of schools shall not
be relieved of the responsibility as to the accountability of the school
district. The copy of the audit shall be forwarded by the regional
superintendent to the State Board of Education on or before November 15 of
each year and shall be filed by the State Board of Education.

Each school district that is the administrative district for several
school districts operating under a joint agreement as authorized by this
Act shall, as of June 30 each year, cause an audit of the accounts of the
joint agreement to be made by a person lawfully qualified to practice
public accounting as regulated by the Illinois Public Accounting Act.  Such
audit shall include financial statements of the operation of the joint
agreement applicable to the type of records required by this Act and, in
addition, shall set forth the scope of the audit and shall include the
professional opinion signed by the auditor, or if such an opinion is
denied, the auditor shall set forth the reason for such denial.  Each
administrative district of a joint agreement shall on or before October 15
each year, submit an original and one copy of such audit to the regional
superintendent of schools in the educational service region having
jurisdiction in which case the regional superintendent of schools shall be
relieved of responsibility in regard to the accounts of the joint
agreement.  The copy of the audit shall be forwarded by the regional
superintendent to the State Board of Education on or before November 15 of
each year and shall be filed by the State Board of Education.  The cost of
such an audit shall be apportioned among and paid by the several districts
who are parties to the joint agreement, in the same manner as
other costs and expenses accruing to the districts jointly.

The State Board of Education shall determine the adequacy
of the audits. All audits shall be kept on file in the office of the
State Board of Education.

(Source: P.A. 86-1441; 87-473.)