90th General Assembly
Summary of SB0682
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Senate Sponsors:
WALSH,T-DEMUZIO.

House Sponsors:
DEERING-BIGGINS

Short description: 
CIRCUIT CLERK-AUDITS                                                       

Synopsis of Bill as introduced:
        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.                                                            
        SENATE AMENDMENT NO. 1.                                                
          Adds reference to:                                                   
          30 ILCS 805/8.21 new                                                 
        Amends the State Mandates Act to require  implementation  without      
   reimbursement.                                                              
 
Last action on Bill: PUBLIC ACT.............................. 90-0350

   Last action date: 97-08-08

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   1


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