Public Act 90-0104 of the 90th General Assembly
Public Act 90-0104
SB607 Enrolled LRB9000638MWcdB
AN ACT concerning local government, amending named Acts.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The State Comptroller Act is amended by
changing Section 22.1 and adding Section 23.7 as follows:
(15 ILCS 405/22.1) (from Ch. 15, par. 222.1)
Sec. 22.1. State Comptroller Local Government Advisory
Board. The State Comptroller shall appoint a State
Comptroller Local Government Advisory Board consisting of 10
local officials, 5 certified public accountants, and 15
public members. Of the 15 public members at least one shall
be a representative of the Illinois Municipal League and at
least one shall be a representative of the Township Officials
of Illinois. Members of the Board shall serve 3 year terms,
except for the initial members from each classification the
following terms shall apply: 5 local officials (including
representatives of municipalities, counties, and townships)
will serve until the first Monday in July 1994, and 5 will
serve until the first Monday in July 1995; 3 certified public
accountants will serve until the first Monday in July 1994,
and 2 will serve until the first Monday in July 1995; 8
public members will serve until the first Monday in July
1994, and 7 will serve until the first Monday in July 1995.
Members shall serve until their respective successors are
chosen and qualified. This board shall serve the Comptroller
in an advisory capacity, but may at any time, by his request
or at its own initiative, submit to the Comptroller any
recommendations concerning the administration of local
governmental finances. Members shall serve without
compensation but shall be reimbursed for their reasonable
expenses incurred in the performance of their duties.
(Source: P.A. 87-1112.)
(15 ILCS 405/23.7 new)
Sec. 23.7. Comptroller; local government registry. The
Comptroller shall establish and maintain a registry of all
units of local government within the State. Information in
the registry may include, but shall not be limited to, the
name, address, and type of government unit, the names of
current elected or appointed office holders, and such other
information as the Comptroller may determine. Each county
clerk shall notify the Comptroller upon learning of the
creation or dissolution of any unit of local government.
Section 10. The Governmental Account Audit Act is
amended by changing Sections 1, 3, and 4 as follows:
(50 ILCS 310/1) (from Ch. 85, par. 701)
Sec. 1. Definitions. As used in this Act, unless the
context otherwise indicates:
"Governmental unit" or "unit" includes all municipal
corporations in and political subdivisions of this State that
appropriate more than $5,000 for a fiscal year, with the
amount to increase or decrease by the amount of the Consumer
Price Index (CPI) as reported on January 1 of each year,
except the following:
(1) School districts.
(2) Cities, villages, and incorporated towns
subject to the Municipal Auditing Law, as contained in
the Illinois Municipal Code, and cities that file a
report with the Comptroller under Section 3.1-35-115 of
the Illinois Municipal Code.
(3) Counties with a population of 1,000,000 or
more.
(4) Counties subject to the County Auditing Law.
(5) Any other municipal corporations in or
political subdivisions of this State, the accounts of
which are required by law to be audited by or under the
direction of the Auditor General.
(6) (Blank). Drainage districts that appropriate
less than $1,000 during the fiscal year.
"Governing body" means the board or other body or
officers having authority to levy taxes, make appropriations,
authorize the expenditure of public funds or approve claims
for any governmental unit.
"Comptroller" means the Comptroller of the State of
Illinois.
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Licensed public accountant" means the holder of a valid
certificate as a public accountant under the Illinois Public
Accounting Act.
"Audit report" means the written report of the licensed
public accountant and all appended statements and schedules
relating to that report, presenting or recording the findings
of an examination or audit of the financial transactions,
affairs, or conditions of a governmental unit.
"Report" includes both audit reports and reports filed
instead of an audit report by a governmental unit
appropriating less than $200,000 $100,000 during any fiscal
year to which the reports relate.
(Source: P.A. 87-1119.)
(50 ILCS 310/3) (from Ch. 85, par. 703)
Sec. 3. Any governmental unit, other than fire
protection districts created under "An Act in relation to
fire protection districts", approved July 8, 1927,
appropriating less than $200,000 for any fiscal year shall,
in lieu of complying with the requirements of Section 2 for
audits and audit reports, file with the Comptroller a
financial report containing information required by the
Comptroller. In addition, a governmental unit appropriating
less than $200,000 may file with the Comptroller any audit
reports which may have been prepared under any other law. Any
governmental unit appropriating $200,000 or more for any
fiscal year shall, in addition to complying with the
requirements of Section 2 for audits and audit reports, file
with the Comptroller the financial report required by this
Section. Such financial reports shall be on forms so
designed by the Comptroller as not to require professional
accounting services for its preparation.
(Source: P.A. 86-1023.)
(50 ILCS 310/4) (from Ch. 85, par. 704)
Sec. 4. Overdue report.
(a) If the required report for a governmental unit is
not filed with the Comptroller in accordance with Section 2
or Section 3, whichever is applicable, within 6 months after
the close of the fiscal year of the governmental unit, the
Comptroller shall notify the governing body of that unit in
writing that the report is due and may also grant a 60 day
extension for the filing of the audit report. If the required
report is not filed within the time specified in such written
notice, the Comptroller shall cause an audit to be made by a
licensed public accountant, and the governmental unit shall
pay to the Comptroller actual compensation and expenses to
reimburse him for the cost of preparing or completing such
report.
(b) The Comptroller may decline to order an audit and
the preparation of an audit report if an initial examination
of the books and records of the governmental unit indicates
that the books and records of the governmental unit are
inadequate or unavailable due to the passage of time or the
occurrence of a natural disaster.
(Source: P. A. 78-592.)
(55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004)
Sec. 6-31004. Overdue reports.
(a) In the event the required reports for a county are
not filed with the Comptroller in accordance with Section
6-31003 within 6 months after the close of the fiscal year of
the county, the Comptroller shall notify the county board in
writing that the reports are due, and may also grant an
extension of time of up to 60 days for the filing of the
reports. In the event the required reports are not filed
within the time specified in such written notice, the
Comptroller shall cause the audit to be made and the audit
report prepared by an accountant or accountants.
(b) The Comptroller may decline to order an audit and
the preparation of an audit report if an initial examination
of the books and records of the governmental unit indicates
that the books and records of the governmental unit are
inadequate or unavailable due to the passage of time or the
occurrence of a natural disaster.
(Source: P.A. 86-962; 86-1475.)
Section 20. The Illinois Municipal Code is amended by
changing Section 8-8-4 as follows:
(65 ILCS 5/8-8-4) (from Ch. 24, par. 8-8-4)
Sec. 8-8-4. Overdue reports.
(a) In the event the required audit report for a
municipality is not filed with the Comptroller in accordance
with Section 8-8-7 within 6 months after the close of the
fiscal year of the municipality, the Comptroller shall notify
the corporate authorities of that municipality in writing
that the audit report is due, and may also grant an extension
of time of 60 days, for the filing of the audit report. In
the event the required audit report is not filed within the
time specified in such written notice, the Comptroller shall
cause such audit to be made by an accountant or accountants.
In the event the required annual or supplemental report for a
municipality is not filed within 6 months after the close of
the fiscal year of the municipality, the Comptroller shall
notify the corporate authorities of that municipality in
writing that the annual or supplemental report is due and may
grant an extension in time of 60 days for the filing of such
annual or supplemental report.
(b) In the event the annual or supplemental report is
not filed within the time extended by the Comptroller, the
Comptroller shall cause such annual or supplemental report to
be prepared or completed and the municipality shall pay to
the Comptroller reasonable compensation and expenses to
reimburse him for the cost of preparing or completing such
annual or supplemental report. Moneys paid to the Comptroller
pursuant to the preceding sentence shall be deposited into
the Comptroller's Audit Expense Revolving Fund.
(c) The Comptroller may decline to order an audit or the
completion of the supplemental report if an initial
examination of the books and records of the municipality
indicates that books and records of the municipality are
inadequate or unavailable to support the preparation of the
audit report or the supplemental report due to the passage of
time or the occurrence of a natural disaster.
(Source: P. A. 88-280.)
Section 25. The Fire Protection District Act is amended
by changing Section 6.1 as follows:
(70 ILCS 705/6.1) (from Ch. 127 1/2, par. 26.1)
Sec. 6.1. When an audit is required under the
Governmental Account Audit Act, the trustees of the every
Fire Protection District created under this Act shall employ
a person licensed to practice public accounting under the
laws of this State to annually audit the district's financial
statements of all accounts, funds, and other moneys in the
care, custody, or control of the trustees. The audit shall
be conducted in accordance with Generally Accepted Auditing
Standards and in accordance with the Governmental Account
Audit Act "An Act in relation to audits of the accounts of
certain governmental units and to repeal an Act therein
named", approved May 10, 1967. A fire protection district
appropriating less than $200,000 for the fiscal year shall
prepare the financial report required by Section 3 of the
Governmental Account Audit Act. In addition to any other
filing requirements, the audit report or financial report
shall be filed with the county clerk of the county in which
the Fire Protection District was organized as a public record
and a copy thereof shall be filed with the secretary of the
district as part of its corporate records.
(Source: P.A. 86-1023.)
Section 99. Effective date. This Act takes effect upon
becoming law.