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Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
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(70 ILCS 705/6.1) (from Ch. 127 1/2, par. 26.1)
Sec. 6.1.
When an audit is required under the Governmental Account Audit
Act, the trustees of the Fire Protection District created under
this Act shall employ a person licensed to practice public accounting under
the laws of this State to annually audit the district's financial
statements of all accounts, funds, and other moneys in the care, custody,
or control of the trustees. The audit shall be conducted in accordance
with Generally Accepted Auditing Standards and in accordance with the
Governmental Account Audit Act. A fire protection
district receiving revenues of less than $850,000 for the fiscal year shall
prepare the
financial report required by Section 3 of the Governmental Account Audit Act.
In addition to any
other filing requirements, the audit report or financial report shall be
filed with the county
clerk of the county in which the Fire Protection District was organized as
a public record and a copy thereof shall be filed with the secretary of the
district as part of its corporate records.
(Source: P.A. 93-126, eff. 1-1-04.)
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