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90_HB3473 50 ILCS 310/1 from Ch. 85, par. 701 55 ILCS 5/6-31003 from Ch. 34, par. 6-31003 65 ILCS 5/8-8-2 from Ch. 24, par. 8-8-2 Amends the Governmental Account Audit Act. Provides that certain cities, counties with a population of 1,000,000 or more, and county hospitals established under the County Hospitals Law are subject to the Act. Amends the Counties Code. Provides for annual audits in counties having a population of over 10,000 (now over 10,000 but less than 500,000). Provides that each county (now each county having a population of less than 500,000) shall file a financial report with the Comptroller. Amends the Illinois Municipal Code. In the Division of the Finance Article concerning audits of accounts, provides that "municipality" means all cities, villages, and incorporated towns (now all cities, villages and incorporated towns having a population of less than 500,000 as determined by the last preceding Federal census). LRB9008004MWcd LRB9008004MWcd 1 AN ACT concerning audits of units of local government, 2 amending named Acts. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Governmental Account Audit Act is amended 6 by changing Section 1 as follows: 7 (50 ILCS 310/1) (from Ch. 85, par. 701) 8 Sec. 1. Definitions. As used in this Act, unless the 9 context otherwise indicates: 10 "Governmental unit" or "unit" includes all municipal 11 corporations in and political subdivisions of this State that 12 appropriate more than $5,000 for a fiscal year, with the 13 amount to increase or decrease by the amount of the Consumer 14 Price Index (CPI) as reported on January 1 of each year, 15 except the following: 16 (1) School districts. 17 (2) Cities, villages, and incorporated towns 18 subject to the Municipal Auditing Law, as contained in 19 the Illinois Municipal Code, and cities that file a20report with the Comptroller under Section 3.1-35-115 of21the Illinois Municipal Code. 22 (3) (Blank).Counties with a population of231,000,000 or more.24 (4) Counties subject to the County Auditing Law. 25 (5) Any other municipal corporations in or 26 political subdivisions of this State, the accounts of 27 which are required by law to be audited by or under the 28 direction of the Auditor General. County hospitals 29 established under the County Hospitals Law (Division 5-37 30 of the Counties Code) are, however, governmental units 31 subject to this Act. -2- LRB9008004MWcd 1 (6) (Blank). 2 "Governing body" means the board or other body or 3 officers having authority to levy taxes, make appropriations, 4 authorize the expenditure of public funds or approve claims 5 for any governmental unit. 6 "Comptroller" means the Comptroller of the State of 7 Illinois. 8 "Consumer Price Index" means the Consumer Price Index for 9 All Urban Consumers for all items published by the United 10 States Department of Labor. 11 "Licensed public accountant" means the holder of a valid 12 certificate as a public accountant under the Illinois Public 13 Accounting Act. 14 "Audit report" means the written report of the licensed 15 public accountant and all appended statements and schedules 16 relating to that report, presenting or recording the findings 17 of an examination or audit of the financial transactions, 18 affairs, or conditions of a governmental unit. 19 "Report" includes both audit reports and reports filed 20 instead of an audit report by a governmental unit 21 appropriating less than $200,000 during any fiscal year to 22 which the reports relate. 23 (Source: P.A. 90-104, eff. 7-11-97.) 24 Section 10. The Counties Code is amended by changing 25 Section 6-31003 as follows: 26 (55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003) 27 Sec. 6-31003. Annual audits and reports. In counties 28 having a population of over 10,000but less than 500,000, the 29 county board of each county shall cause an audit of all of 30 the funds and accounts of the county to be made annually by 31 an accountant or accountants chosen by the county board or by 32 an accountant or accountants retained by the Comptroller, as -3- LRB9008004MWcd 1 hereinafter provided. In addition, each countyhaving a2population of less than 500,000shall file with the 3 Comptroller a financial report containing information 4 required by the Comptroller. Such financial report shall be 5 on a form so designed by the Comptroller as not to require 6 professional accounting services for its preparation. 7 The audit shall commence as soon as possible after the 8 close of each fiscal year and shall be completed within 6 9 months after the close of such fiscal year, unless an 10 extension of time is granted by the Comptroller in writing. 11 Such extension of time shall not exceed 60 days. When the 12 accountant or accountants have completed the audit a full 13 report thereof shall be made and not less than 2 copies of 14 each audit report shall be submitted to the county board. 15 Each audit report shall be signed by the accountant making 16 the audit and shall include only financial information, 17 findings and conclusions that are adequately supported by 18 evidence in the auditor's working papers to demonstrate or 19 prove, when called upon, the basis for the matters reported 20 and their correctness and reasonableness. In connection with 21 this, each county board shall retain the right of inspection 22 of the auditor's working papers and shall make them available 23 to the Comptroller, or his designee, upon request. 24 Within 60 days of receipt of an audit report, each county 25 board shall file one copy of each audit report and each 26 financial report with the Comptroller and any comment or 27 explanation that the county board may desire to make 28 concerning such audit report may be attached thereto. An 29 audit report which fails to meet the requirements of this 30 Division shall be rejected by the Comptroller and returned to 31 the county board for corrective action. One copy of each 32 such report shall be filed with the county clerk of the 33 county so audited. 34 (Source: P.A. 86-962.) -4- LRB9008004MWcd 1 Section 15. The Illinois Municipal Code is amended by 2 changing Section 8-8-2 as follows: 3 (65 ILCS 5/8-8-2) (from Ch. 24, par. 8-8-2) 4 Sec. 8-8-2. The following terms shall, unless the context 5 otherwise indicates, have the following meanings: 6 (1) "Municipality" or "municipalities" means all cities, 7 villages and incorporated townshaving a population of less8than 500,000 as determined by the last preceding Federal9census. 10 (2) "Corporate authorities" means a city council, 11 village board of trustees, library board, police and 12 firemen's pension board, or any other body or officers having 13 authority to levy taxes, make appropriations, or approve 14 claims for any municipality. 15 (3) "Comptroller" means the Comptroller of the State of 16 Illinois. 17 (4) "Accountant" or "accountants" means all persons 18 licensed to practice public accounting under the laws of this 19 State. 20 (5) "Audit report" means the written report of the 21 accountant or accountants and all appended statements and 22 schedules relating thereto, presenting or recording the 23 findings of an examination or audit of the financial 24 transactions, affairs, or condition of a municipality. 25 (6) "Annual report" means the statement filed, in lieu 26 of an audit report, by the municipalities of less than 800 27 population, which do not own or operate public utilities and 28 do not have bonded debt. 29 (7) "Supplemental report" means the annual statement 30 filed, in addition to any audit report provided for herein, 31 by all municipalities, except municipalities of less than 800 32 population which do not own or operate public utilities and 33 do not have bonded debt. -5- LRB9008004MWcd 1 (Source: P.A. 81-1050.)