Translate
Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.
Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
(65 ILCS 5/8-8-7) (from Ch. 24, par. 8-8-7)
Sec. 8-8-7.
When the auditor or auditors have completed the audit,
not less than 2 copies of a report of the audit shall be made and signed by
the making such audit, and shall immediately be filed with the
municipality audited. Each audit report shall include the certification
of the auditor or auditors making the audit that the audit has been
performed in compliance with generally accepted auditing standards.
The municipality shall immediately make one copy of
the report, or one copy of the report authorized by this Division 8 in lieu
of an audit report, a part of its public records and at all times
thereafter this copy shall be open to public inspection. In addition, the
municipality shall file one copy of the report with the Comptroller.
An audit report which fails to meet the requirements of this Act shall be
rejected by the Comptroller and returned to the municipal authorities for
corrective action. Nothing in this Section shall be construed as
preventing a municipality, in
filing its audit report with the Comptroller, from transmitting with such
report any comment or explanation that it may desire to make concerning
that report. The audit report filed with the Comptroller, together with any
accompanying comment or explanation, shall immediately become a part of his
public records and shall at all times thereafter be open to public
inspection. It shall be unlawful for the auditor to make any disclosure
of the result of any examination of any public account excepting as he does
so directly to the corporate authorities of the municipality audited.
(Source: P.A. 101-419, eff. 1-1-20.)
|