State of Illinois
90th General Assembly
Legislation

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[ Engrossed ][ Enrolled ][ Senate Amendment 001 ]

90_SB0682

      705 ILCS 105/27.7 new
          Amends the Clerks of Courts  Act.   Requires  the  county
      board,  beginning  in  fiscal  years  ending  in 1999 and all
      fiscal years thereafter, to cause an audit of the  office  of
      the  circuit  clerk  to  be made annually at the close of the
      county's  fiscal  year  by  a  licensed  public   accountant.
      Provides  that  a  listing  of  applicable legal requirements
      shall  be  compiled  by  the  Administrative  Office  of  the
      Illinois Courts and made  available  to  auditors  for  their
      compliance  testing.  Requires  the audits to be completed in
      accordance  with  generally  accepted   government   auditing
      standards and generally accepted auditing standards. Requires
      the  audit  to  be completed within 6 months after the end of
      the fiscal  year.   Allows  the  county  board  to  grant  an
      extension  of up to 6 months for the completion of the audit.
      Provides that the expenses of conducting and filing the audit
      be paid by the county unless another person or entity agrees,
      in writing, to pay the expenses.  Requires the  audit  to  be
      filed  with  the  Auditor General, the State Comptroller, the
      circuit clerk, and the county board within one month  of  the
      completion  of the audit.  Requires the Administrative Office
      of the Illinois Courts to disseminate auditing guidelines  to
      the  county  boards  and  the  circuit  clerks.  Requires the
      Auditor  General's  Office,  with  the  assistance   of   the
      Administrative  Office  of the Illinois Courts, to update the
      auditing guidelines as necessary from time to time.  Provides
      that  revised  guidelines   shall   be   available   to   the
      Administrative    Office   of   the   Illinois   Courts   for
      dissemination to the county boards and  the  circuit  clerks.
      Allows the audit to be included with the annual county audit.
      States   that   the   Section   is   intended  to  require  a
      comprehensive audit of the circuit  clerk  and  to  eliminate
      duplicative  audits  of  the  circuit clerk.  States that the
      audit shall be available to the public.  Effective January 1,
      1998.
                                                    LRB9001004DNmbA
                                              LRB9001004DNmbA
 1        AN ACT to amend  the  Clerks  of  Courts  Act  by  adding
 2    Section 27.7.
 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The Clerks of Courts Act is amended by adding
 6    Section 27.7 as follows:
 7        (705 ILCS 105/27.7 new)
 8        Sec. 27.7. Annual audit.
 9        (a)  Beginning with fiscal years ending in 1999  and  all
10    fiscal  years  thereafter,  in  addition  to any other audits
11    required by law, the county board of each county shall  cause
12    an  audit  of  the  office  of  the  circuit clerk to be made
13    annually at the close  of  the  county's  fiscal  year  by  a
14    licensed  public  accountant.   The county auditor and his or
15    her staff may assist with the audit.  The audit shall consist
16    of a letter report that expresses an opinion on the financial
17    statements  of  the  circuit  clerk,  a  letter  report  that
18    expresses an opinion on  internal  controls  of  the  circuit
19    clerk, a letter report on the circuit clerk's compliance with
20    applicable   statutes,  rules,  and  procedures  relating  to
21    assessment, collection, and distribution of funds,  including
22    the   timeliness  of  those  actions,  any  documentation  or
23    statements necessary to support the findings and opinions  of
24    the   auditors,  and  any  supplemental  schedules  or  other
25    documents required by the audit  guidelines.   A  listing  of
26    applicable  legal  requirements  shall  be  compiled  by  the
27    Administrative   Office  of  the  Illinois  Courts  and  made
28    available to auditors for their compliance testing.
29        The county board may include additional  requirements  in
30    the audit.
31        (b)  The  audits  shall  be  completed in accordance with
                            -2-               LRB9001004DNmbA
 1    generally  accepted   government   auditing   standards   and
 2    generally  accepted  auditing  standards.  The audit shall be
 3    completed within 6 months after the end of the  fiscal  year.
 4    The county board may grant an extension of up to 6 months for
 5    the completion of the audit.
 6        (c)  The  expenses  of  conducting  and  filing the audit
 7    shall  be  paid  by  the  county  from  the  circuit  clerk's
 8    appropriations, and the county board  shall  make  provisions
 9    for  the  payment  unless another person or entity agrees, in
10    writing, to pay the expenses.
11        (d)  The audit shall be  filed  with  the  Administrative
12    Office  of  the  Illinois  Courts, the State Comptroller, the
13    circuit clerk, and the county board within  one  month  after
14    the completion of the audit.
15        (e)  The  Administrative  Office  of  the Illinois Courts
16    shall disseminate auditing guidelines to  the  county  boards
17    and  the  circuit clerks.  The Auditor General's Office shall
18    update, with the assistance of the Administrative  Office  of
19    the  Illinois  Courts,  the  auditing guidelines as necessary
20    from time to time.  Revised guidelines shall be available  to
21    the   Administrative   Office  of  the  Illinois  Courts  for
22    dissemination to the county boards and the circuit clerks.
23        (f)  The auditing requirements of  this  Section  may  be
24    included  in  the  audit  required  by Section 6-31003 of the
25    Counties Code.
26        (g)  This Section is intended to require a  comprehensive
27    audit  of  the  circuit  clerks  and to eliminate duplicative
28    audits of the circuit clerk.  The audit performed under  this
29    Section shall be available, upon request, to the public.
30        Section  99.   Effective  date.  This Act takes effect on
31    January 1, 1998.

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