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|[ Introduced ]||[ House Amendment 001 ]|
90_HB0910eng 15 ILCS 405/22.1 from Ch. 15, par. 222.1 15 ILCS 405/23.7 new 50 ILCS 310/1 from Ch. 85, par. 701 50 ILCS 310/3 from Ch. 85, par. 703 50 ILCS 310/4 from Ch. 85, par. 704 55 ILCS 5/6-31003 from Ch. 34, par. 6-31003 55 ILCS 5/6-31004 from Ch. 34, par. 6-31004 65 ILCS 5/8-8-2 from Ch. 24, par. 8-8-2 65 ILCS 5/8-8-4 from Ch. 24, par. 8-8-4 70 ILCS 705/6.1 from Ch. 127 1/2, par. 26.1 Amends the State Comptroller Act. Provides that of the 15 public members of the State Comptroller Local Government Advisory Board, at least one shall be a representative of the Illinois Municipal League and at least one shall be a representative of the Township Officials of Illinois. Provides that the Comptroller shall establish and maintain a registry of all units of local government. Amends the Governmental Account Audit Act, the Counties Code, the Illinois Municipal Code, and the Fire Protection District Act concerning financial reports and audits of certain units of local government. Effective immediately. LRB9000826MWcdA HB0910 Engrossed LRB9000826MWcdA 1 AN ACT concerning local government, amending named Acts. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The State Comptroller Act is amended by 5 changing Section 22.1 and adding Section 23.7 as follows: 6 (15 ILCS 405/22.1) (from Ch. 15, par. 222.1) 7 Sec. 22.1. State Comptroller Local Government Advisory 8 Board. The State Comptroller shall appoint a State 9 Comptroller Local Government Advisory Board consisting of 10 10 local officials, 5 certified public accountants, and 15 11 public members. Of the 15 public members at least one shall 12 be a representative of the Illinois Municipal League and at 13 least one shall be a representative of the Township Officials 14 of Illinois. Members of the Board shall serve 3 year terms, 15 except for the initial members from each classification the 16 following terms shall apply: 5 local officials (including 17 representatives of municipalities, counties, and townships) 18 will serve until the first Monday in July 1994, and 5 will 19 serve until the first Monday in July 1995; 3 certified public 20 accountants will serve until the first Monday in July 1994, 21 and 2 will serve until the first Monday in July 1995; 8 22 public members will serve until the first Monday in July 23 1994, and 7 will serve until the first Monday in July 1995. 24 Members shall serve until their respective successors are 25 chosen and qualified. This board shall serve the Comptroller 26 in an advisory capacity, but may at any time, by his request 27 or at its own initiative, submit to the Comptroller any 28 recommendations concerning the administration of local 29 governmental finances. Members shall serve without 30 compensation but shall be reimbursed for their reasonable 31 expenses incurred in the performance of their duties. HB0910 Engrossed -2- LRB9000826MWcdA 1 (Source: P.A. 87-1112.) 2 (15 ILCS 405/23.7 new) 3 Sec. 23.7. Comptroller; local government registry. The 4 Comptroller shall establish and maintain a registry of all 5 units of local government within the State. Information in 6 the registry may include, but shall not be limited to, the 7 name, address, and type of government unit, the names of 8 current elected or appointed office holders, and such other 9 information as the Comptroller may determine. Each county 10 clerk shall notify the Comptroller upon learning of the 11 creation or dissolution of any unit of local government. 12 Section 10. The Governmental Account Audit Act is 13 amended by changing Sections 1, 3, and 4 as follows: 14 (50 ILCS 310/1) (from Ch. 85, par. 701) 15 Sec. 1. Definitions. As used in this Act, unless the 16 context otherwise indicates: 17 "Governmental unit" or "unit" includes all municipal 18 corporations in and political subdivisions of this State that 19 appropriate more than $5,000 for a fiscal year, with the 20 amount to increase or decrease by the amount of the Consumer 21 Price Index (CPI) as reported on January 1 of each year, 22 except the following: 23 (1) School districts. 24 (2) Cities, villages, and incorporated towns 25 subject to the Municipal Auditing Law, as contained in 26 the Illinois Municipal Code, and cities that file a 27 report with the Comptroller under Section 3.1-35-115 of 28 the Illinois Municipal Code. 29 (3) Counties with a population of 1,000,000 or 30 more. 31 (4) Counties subject to the County Auditing Law. HB0910 Engrossed -3- LRB9000826MWcdA 1 (5) Any other municipal corporations in or 2 political subdivisions of this State, the accounts of 3 which are required by law to be audited by or under the 4 direction of the Auditor General. 5 (6) (Blank).
Drainage districts that appropriate6 less than $1,000 during the fiscal year.7 "Governing body" means the board or other body or 8 officers having authority to levy taxes, make appropriations, 9 authorize the expenditure of public funds or approve claims 10 for any governmental unit. 11 "Comptroller" means the Comptroller of the State of 12 Illinois. 13 "Consumer Price Index" means the Consumer Price Index for 14 all Urban Consumers for all items published by the United 15 States Department of Labor. 16 "Licensed public accountant" means the holder of a valid 17 certificate as a public accountant under the Illinois Public 18 Accounting Act. 19 "Audit report" means the written report of the licensed 20 public accountant and all appended statements and schedules 21 relating to that report, presenting or recording the findings 22 of an examination or audit of the financial transactions, 23 affairs, or conditions of a governmental unit. 24 "Report" includes both audit reports and reports filed 25 instead of an audit report by a governmental unit 26 appropriating less than $200,000 $100,000during any fiscal 27 year to which the reports relate. 28 (Source: P.A. 87-1119.) 29 (50 ILCS 310/3) (from Ch. 85, par. 703) 30 Sec. 3. Any governmental unit , other than fire31 protection districts created under "An Act in relation to32 fire protection districts", approved July 8, 1927,33 appropriating less than $200,000 for any fiscal year shall, HB0910 Engrossed -4- LRB9000826MWcdA 1 in lieu of complying with the requirements of Section 2 for 2 audits and audit reports, file with the Comptroller a 3 financial report containing information required by the 4 Comptroller. In addition, a governmental unit appropriating 5 less than $200,000 may file with the Comptroller any audit 6 reports which may have been prepared under any other law. Any 7 governmental unit appropriating $200,000 or more for any 8 fiscal year shall, in addition to complying with the 9 requirements of Section 2 for audits and audit reports, file 10 with the Comptroller the financial report required by this 11 Section. Such financial reports shall be on forms so 12 designed by the Comptroller as not to require professional 13 accounting services for its preparation. 14 (Source: P.A. 86-1023.) 15 (50 ILCS 310/4) (from Ch. 85, par. 704) 16 Sec. 4. Overdue report. 17 (a) If the required report for a governmental unit is 18 not filed with the Comptroller in accordance with Section 2 19 or Section 3, whichever is applicable, within 6 months after 20 the close of the fiscal year of the governmental unit, the 21 Comptroller shall notify the governing body of that unit in 22 writing that the report is due and may also grant a 60 day 23 extension for the filing of the audit report. If the required 24 report is not filed within the time specified in such written 25 notice, the Comptroller shall cause an audit to be made by a 26 licensed public accountant, and the governmental unit shall 27 pay to the Comptroller actual compensation and expenses to 28 reimburse him for the cost of preparing or completing such 29 report. 30 (b) The Comptroller may decline to order an audit and 31 the preparation of an audit report if an initial examination 32 of the books and records of the governmental unit indicates 33 that the books and records of the governmental unit are HB0910 Engrossed -5- LRB9000826MWcdA 1 inadequate or unavailable due to the passage of time or the 2 occurrence of a natural disaster. 3 (Source: P. A. 78-592.) 4 Section 15. The Counties Code is amended by changing 5 Section 6-31004 as follows: 6 (55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004) 7 Sec. 6-31004. Overdue reports. 8 (a) In the event the required reports for a county are 9 not filed with the Comptroller in accordance with Section 10 6-31003 within 6 months after the close of the fiscal year of 11 the county, the Comptroller shall notify the county board in 12 writing that the reports are due, and may also grant an 13 extension of time of up to 60 days for the filing of the 14 reports. In the event the required reports are not filed 15 within the time specified in such written notice, the 16 Comptroller shall cause the audit to be made and the audit 17 report prepared by an accountant or accountants. 18 (b) The Comptroller may decline to order an audit and 19 the preparation of an audit report if an initial examination 20 of the books and records of the governmental unit indicates 21 that the books and records of the governmental unit are 22 inadequate or unavailable due to the passage of time or the 23 occurrence of a natural disaster. 24 (Source: P.A. 86-962; 86-1475.) 25 Section 20. The Illinois Municipal Code is amended by 26 changing Section 8-8-4 as follows: 27 (65 ILCS 5/8-8-4) (from Ch. 24, par. 8-8-4) 28 Sec. 8-8-4. Overdue reports. 29 (a) In the event the required audit report for a 30 municipality is not filed with the Comptroller in accordance HB0910 Engrossed -6- LRB9000826MWcdA 1 with Section 8-8-7 within 6 months after the close of the 2 fiscal year of the municipality, the Comptroller shall notify 3 the corporate authorities of that municipality in writing 4 that the audit report is due, and may also grant an extension 5 of time of 60 days, for the filing of the audit report. In 6 the event the required audit report is not filed within the 7 time specified in such written notice, the Comptroller shall 8 cause such audit to be made by an accountant or accountants. 9 In the event the required annual or supplemental report for a 10 municipality is not filed within 6 months after the close of 11 the fiscal year of the municipality, the Comptroller shall 12 notify the corporate authorities of that municipality in 13 writing that the annual or supplemental report is due and may 14 grant an extension in time of 60 days for the filing of such 15 annual or supplemental report. 16 (b) In the event the annual or supplemental report is 17 not filed within the time extended by the Comptroller, the 18 Comptroller shall cause such annual or supplemental report to 19 be prepared or completed and the municipality shall pay to 20 the Comptroller reasonable compensation and expenses to 21 reimburse him for the cost of preparing or completing such 22 annual or supplemental report. Moneys paid to the Comptroller 23 pursuant to the preceding sentence shall be deposited into 24 the Comptroller's Audit Expense Revolving Fund. 25 (c) The Comptroller may decline to order an audit or the 26 completion of the supplemental report if an initial 27 examination of the books and records of the municipality 28 indicates that books and records of the municipality are 29 inadequate or unavailable to support the preparation of the 30 audit report or the supplemental report due to the passage of 31 time or the occurrence of a natural disaster. 32 (Source: P. A. 88-280.) 33 Section 25. The Fire Protection District Act is amended HB0910 Engrossed -7- LRB9000826MWcdA 1 by changing Section 6.1 as follows: 2 (70 ILCS 705/6.1) (from Ch. 127 1/2, par. 26.1) 3 Sec. 6.1. When an audit is required under the 4 Governmental Account Audit Act, the trustees of the every5 Fire Protection District created under this Act shall employ 6 a person licensed to practice public accounting under the 7 laws of this State to annually audit the district's financial 8 statements of all accounts, funds, and other moneys in the 9 care, custody, or control of the trustees. The audit shall 10 be conducted in accordance with Generally Accepted Auditing 11 Standards and in accordance with the Governmental Account 12 Audit Act "An Act in relation to audits of the accounts of13 certain governmental units and to repeal an Act therein14 named", approved May 10, 1967. A fire protection district 15 appropriating less than $200,000 for the fiscal year shall 16 prepare the financial report required by Section 3 of the 17 Governmental Account Audit Act. In addition to any other 18 filing requirements, the audit report or financial report 19 shall be filed with the county clerk of the county in which 20 the Fire Protection District was organized as a public record 21 and a copy thereof shall be filed with the secretary of the 22 district as part of its corporate records. 23 (Source: P.A. 86-1023.) 24 Section 99. Effective date. This Act takes effect upon 25 becoming law.
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