State of Illinois
92nd General Assembly
Legislation

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92_HB3737

 
                                               LRB9211296BDdv

 1        AN ACT concerning audits.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Illinois State Auditing Act is amended by
 5    changing Section 3-1 as follows:

 6        (30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
 7        Sec.  3-1.  Jurisdiction  of Auditor General. The Auditor
 8    General has jurisdiction over all State agencies to make post
 9    audits and investigations authorized by or under this Act  or
10    the Constitution.
11        The   Auditor   General   has   jurisdiction  over  local
12    government agencies and private agencies only:
13             (a)  to make such post audits authorized by or under
14        this Act as are necessary and incidental to a post  audit
15        of a State agency or of a program administered by a State
16        agency  involving  public  funds  of  the State, but this
17        jurisdiction does not include  any  authority  to  review
18        local  governmental  agencies in the obligation, receipt,
19        expenditure or use of public funds of the State that  are
20        granted  without  limitation or condition imposed by law,
21        other than the general limitation that such funds be used
22        for public purposes;
23             (b)  to make investigations authorized by  or  under
24        this Act or the Constitution; and
25             (c)  to   make   audits  of  the  records  of  local
26        government   agencies   to   verify   actual   costs   of
27        state-mandated programs when directed to  do  so  by  the
28        Legislative  Audit Commission at the request of the State
29        Board of Appeals under the State Mandates Act.
30        In addition to the foregoing,  the  Auditor  General  may
31    conduct  an  audit  of  the  Metropolitan Pier and Exposition
 
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 1    Authority,  the  Regional   Transportation   Authority,   the
 2    Suburban  Bus  Division,  the  Commuter Rail Division and the
 3    Chicago Transit Authority and any  other  subsidized  carrier
 4    when  authorized  by  the Legislative Audit Commission.  Such
 5    audit may be a financial, management or program audit, or any
 6    combination thereof.
 7        The audit shall determine whether they are  operating  in
 8    accordance  with all applicable laws and regulations. Subject
 9    to  the  limitations  of  this  Act,  the  Legislative  Audit
10    Commission   may    by    resolution    specify    additional
11    determinations to be included in the scope of the audit.
12        In  addition  to  the foregoing, the Auditor General must
13    also  conduct  a  financial  audit  of  the  Illinois  Sports
14    Facilities  Authority's  expenditures  of  public  funds   in
15    connection  with  the reconstruction, renovation, remodeling,
16    extension, or improvement of all or substantially all of  any
17    existing  "facility", as that term is defined in the Illinois
18    Sports Facilities Authority Act.
19        The Auditor General  may  also  conduct  an  audit,  when
20    authorized  by  the  Legislative  Audit  Commission,  of  any
21    hospital  which  receives  10%  or more of its gross revenues
22    from payments from  the  State  of  Illinois,  Department  of
23    Public Aid, Medical Assistance Program.
24        The  Auditor  General  is authorized to conduct financial
25    and compliance  audits  of  the  Illinois  Distance  Learning
26    Foundation and the Illinois Conservation Foundation.
27        As  soon  as  practical  after the effective date of this
28    amendatory Act of 1995, the Auditor General shall  conduct  a
29    compliance  and  management  audit of the City of Chicago and
30    any other entity with regard  to  the  operation  of  Chicago
31    O'Hare  International  Airport,  Chicago  Midway  Airport and
32    Merrill C. Meigs Field. The audit shall include, but  not  be
33    limited   to,  an  examination  of  revenues,  expenses,  and
34    transfers of funds; purchasing and contracting  policies  and
 
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 1    practices;   staffing   levels;   and  hiring  practices  and
 2    procedures.  When  completed,  the  audit  required  by  this
 3    paragraph shall be distributed  in  accordance  with  Section
 4    3-14.
 5        The   Auditor  General  shall  conduct  a  financial  and
 6    compliance  and  program  audit  of  distributions  from  the
 7    Municipal Economic Development Fund  during  the  immediately
 8    preceding  calendar  year  pursuant to Section 8-403.1 of the
 9    Public Utilities Act at no cost  to  the  city,  village,  or
10    incorporated town that received the distributions.
11        The  Auditor  General must conduct an audit of the Health
12    Facilities Planning Board pursuant to  Section  19.5  of  the
13    Illinois Health Facilities Planning Act.
14        The  Auditor  General  must conduct annual audits of each
15    River Conservancy District as provided in Section 25.5 of the
16    River Conservancy Districts Act.
17    (Source: P.A. 90-813,  eff.  1-29-99;  91-782,  eff.  6-9-00;
18    91-935, eff. 6-1-01.)

19        Section  10.   The  River  Conservancy  Districts  Act is
20    amended by adding Section 25.5 as follows:

21        (70 ILCS 2105/25.5 new)
22        Sec. 25.5 Audit of books and records. The Auditor General
23    of the State of Illinois must annually audit  the  books  and
24    records  of  each  River  Conservancy  District  and  file  a
25    certified  copy of the report of each audit with the Governor
26    and with the Legislative Audit Commission.

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