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90_SB1522
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).
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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 a
20 report with the Comptroller under Section 3.1-35-115 of
21 the Illinois Municipal Code.
22 (3) (Blank). Counties with a population of
23 1,000,000 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.
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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 10,000 but 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
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1 hereinafter provided. In addition, each county having a
2 population of less than 500,000 shall 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.)
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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 towns having a population of less
8 than 500,000 as determined by the last preceding Federal
9 census.
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.
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1 (Source: P.A. 81-1050.)