Public Act 094-0465
 
HB3742 Enrolled LRB094 10110 LJB 40371 b

    AN ACT concerning government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Grant Funds Recovery Act is amended
by changing Section 13 as follows:
 
    (30 ILCS 705/13)  (from Ch. 127, par. 2313)
    Sec. 13. Notwithstanding the requirements of any other
State law or regulation, an institution of higher education
which conducts annual audits of its own operations may elect to
fulfill any audit requirements with respect to any or all State
grants which it receives by having such audit conducted at the
time of its own annual audit at its own cost.
    The institution of higher education shall make such
election at the time that it receives each grant. The
institution of higher education shall not be required to elect
that all State grants be included in its annual audit. Such
election may be for either financial or compliance audits, or
both. In the event of such election, such audits shall fulfill
the audit requirements of the applicable State law or
regulation authorizing such grants except for the reporting
dates required for such audits. Such audits shall be conducted
in accordance with generally accepted auditing standards by
licensed Certified Public Accountants permitted to perform
audits under the Illinois Public Accounting Act certified
public accountants authorized to do business in the State of
Illinois.
    The provisions of this Section do not limit the authority
of any State agency to conduct, or enter into contracts for the
conduct of, audits and evaluations of State grant programs, nor
limit the authority of the Auditor General. Such State agency
shall fund the cost of any such additional audits.
(Source: P.A. 86-602.)
 
    Section 10. The Local Records Act is amended by changing
Section 3a as follows:
 
    (50 ILCS 205/3a)  (from Ch. 116, par. 43.103a)
    Sec. 3a. Reports and records of the obligation, receipt and
use of public funds of the units of local government and school
districts, including certified audits, management letters and
other audit reports made by the Auditor General, County
Auditors, other officers or by licensed Certified Public
Accountants permitted to perform audits under the Illinois
Public Accounting Act certified public accountants licensed
under the Illinois Public Accounting Act and presented to the
corporate authorities or boards of the units of local
government, are public records available for inspection by the
public. These records shall be kept at the official place of
business of each unit of local government and school district
or at a designated place of business of the unit or district.
These records shall be available for public inspection during
regular office hours except when in immediate use by persons
exercising official duties which require the use of those
records. The person in charge of such records may require a
notice in writing to be submitted 24 hours prior to inspection
and may require that such notice specify which records are to
be inspected. Nothing in this Section shall require units of
local government and school districts to invade or assist in
the invasion of any person's right to privacy.
(Source: P.A. 91-357, eff. 7-29-99.)
 
    Section 15. The Illinois Municipal Code is amended by
changing Sections 4-5-16, 11-65-9, 11-67-9, 11-117-13,
11-122-5, and 11-123-14 as follows:
 
    (65 ILCS 5/4-5-16)  (from Ch. 24, par. 4-5-16)
    Sec. 4-5-16. Statement of receipts and expenses;
examination of books and accounts; expenditure greater than
appropriation.
    (a) In municipalities with 25,000 or more inhabitants, the
council each month shall print in pamphlet form, a detailed
itemized statement of all receipts and expenses of the
municipality and a summary of its proceedings during the
preceding month. In municipalities with fewer than 25,000
inhabitants, the council shall print a similar statement
annually instead of monthly. The council shall furnish printed
copies of each statement to (i) the State Library, (ii) the
city library, (iii) all the daily and weekly newspapers with a
general circulation in the municipality, and (iv) persons who
apply for a copy at the office of the municipal clerk.
    (b) At the end of each fiscal year, the council shall have
licensed Certified Public Accountants permitted to perform
audits under the Illinois Public Accounting Act competent
accountants make a full and complete examination of all books
and accounts of the municipality and shall distribute the
result of that examination in the manner provided in this
Section.
    (c) It is unlawful for the council or any commissioner to
expend, directly or indirectly, a greater amount for any
municipal purpose than the amount appropriated for that purpose
in the annual appropriation ordinance passed for that fiscal
year. A violation of this provision by any member of the
council shall constitute a petty offense.
(Source: P.A. 93-486, eff. 1-1-04.)
 
    (65 ILCS 5/11-65-9)  (from Ch. 24, par. 11-65-9)
    Sec. 11-65-9. Every municipality owning and operating such
a municipal convention hall shall keep books of account for the
municipal convention hall separate and distinct from other
municipal accounts and in such manner as to show the true and
complete financial standing and results of the municipal
ownership and operation. These accounts shall be so kept as to
show: (1) the actual cost to the municipality of maintenance,
extension, and improvement, (2) all operating expenses of every
description, (3) if water or other service is furnished for the
use of the municipal convention hall without charge, as nearly
as possible, the value of that service, and also the value of
any use or service rendered by the municipal convention hall to
the municipality without charge, (4) reasonable allowances for
interest, depreciation, and insurance, and (5) estimates of the
amount of taxes that would be chargeable against the property
if owned by a private corporation. The corporate authorities
shall publish a report annually showing the financial results,
in the form specified in this section, of the municipal
ownership and operation in one or more newspapers published in
the municipality, or, if no newspaper is published therein,
then in one or more newspapers with a general circulation
within the municipality.
    The accounts of the convention hall shall be examined at
least once a year by a licensed Certified Public Accountant
permitted to perform audits under the Illinois Public
Accounting Act an expert accountant who shall report to the
corporate authorities the results of his examination. This
expert accountant shall be selected as the corporate
authorities may direct, and he shall receive for his services
such compensation, to be paid out of the revenue from the
municipal convention hall, as the corporate authorities may
prescribe.
(Source: P.A. 92-774, eff. 1-1-03.)
 
    (65 ILCS 5/11-67-9)  (from Ch. 24, par. 11-67-9)
    Sec. 11-67-9. Every municipality owning and operating such
a municipal coliseum shall keep books of account for the
coliseum separate and distinct from other municipal accounts
and in such manner as to show the true and complete financial
standing and results of the municipal ownership and operation.
These accounts shall be so kept as to show: (1) the actual cost
to the municipality of maintenance, extension, and
improvement, (2) all operating expenses of every description,
(3) if water or other service is furnished for the use of the
municipal coliseum without charge, as nearly as possible, the
value of that service, and also the value of any use or service
rendered by the municipal coliseum to the municipality without
charge, (4) reasonable allowances for interest, depreciation,
and insurance, and (5) estimates of the amount of taxes that
would be chargeable against that property if owned by a private
corporation. The corporate authorities shall have printed
annually for public distribution, a report showing the
financial results, in the form specified in this section, of
the municipal ownership and operation.
    The accounts of the municipal coliseum shall be examined at
least once a year by a licensed Certified Public Accountant
permitted to perform audits under the Illinois Public
Accounting Act an accountant, who shall report to the corporate
authorities the results of his examination. This accountant
shall be selected as the corporate authorities may direct, and
he shall receive for his services such compensation, to be paid
out of the revenue from the municipal coliseum, as the
corporate authorities may prescribe.
(Source: Laws 1961, p. 576.)
 
    (65 ILCS 5/11-117-13)  (from Ch. 24, par. 11-117-13)
    Sec. 11-117-13. Any municipality, owning a public utility,
shall keep the accounts for each public utility distinct from
other municipal accounts and in such manner as to show the true
and complete financial results of municipal ownership or
ownership and operation, as the case may be. These accounts
shall be so kept as to show (1) the actual cost of the
municipality of each public utility owned; (2) all costs of
maintenance, extension, and improvement; (3) all operating
expenses of every description, in case of municipal operation;
(4) the amounts set aside for sinking fund purposes; (5) if
water or other service is furnished for the use of a public
utility without charge, as nearly as possible, the value of
that service and also the value of any similar service rendered
by each public utility to any other municipal department
without charge; (6) reasonable allowances for interest,
depreciation, and insurance; and (7) estimates of the amount of
taxes that would be chargeable against each public utility if
owned by a private corporation.
    The corporate authorities shall print annually for public
distribution, a report, in the form specified in this Section,
showing the financial results of the municipal ownership or
ownership and operation. The accounts of each public utility
shall be examined once each year by a licensed Certified Public
Accountant permitted to perform audits under the Illinois
Public Accounting Act an expert accountant who shall report to
the corporate authorities the results of his examination. This
expert accountant shall be selected in such manner as the
corporate authorities may direct, and he shall receive for his
services such compensation, to be paid out of the revenue from
each public utility, as the municipality may prescribe.
(Source: Laws 1961, p. 576.)
 
    (65 ILCS 5/11-122-5)  (from Ch. 24, par. 11-122-5)
    Sec. 11-122-5. Every city owning, or owning and operating,
street railways, shall keep the books of account for these
street railways distinct from other city accounts and in such
manner as to show the true and complete financial results of
the city ownership, or ownership and operation, as the case may
be. These accounts shall be so kept as to show: (1) the actual
cost to the city of street railways owned, (2) all costs of
maintenance, extension, and improvement, (3) all operating
expenses of every description, in case of city operation, (4)
the amount set aside for sinking fund purposes, (5) if water or
other service is furnished for the use of the street railways
without charge, as nearly as possible, the value of this
service, and also the value of any similar service rendered by
the street railways to any other city department without
charge, (6) reasonable allowances for interest, depreciation,
and insurance, and (7) estimates of the amount of taxes that
would be chargeable against the property if owned by a private
corporation. The city council shall print annually for public
distribution, a report showing the financial results, in the
form specified in this section, of the city ownership, or
ownership and operation.
    The accounts of those street railways, shall be examined at
least once a year by a licensed Certified Public Accountant
permitted to perform audits under the Illinois Public
Accounting Act an expert accountant, who shall report to the
city council the results of his examination. This expert
accountant shall be selected in such manner as the city council
may direct, and he shall receive for his services such
compensation, to be paid out of the income from those street
railways, as the city council may prescribe.
(Source: Laws 1961, p. 576.)
 
    (65 ILCS 5/11-123-14)  (from Ch. 24, par. 11-123-14)
    Sec. 11-123-14. Every city and village owning and
operating, or owning and leasing any portion of a utility,
shall keep the accounts for the utilities separate and distinct
from other municipal accounts and in such manner as to show the
true and complete financial standing and results of the
municipal ownership and operation or of the municipal ownership
and leasing, as the case may be. These accounts shall be so
kept as to show: (1) the actual cost of the municipality of the
utilities owned; (2) all costs of maintenance, extension, and
improvement; (3) all operating expenses of every description,
in case of municipal operation, whether of the whole or of a
part of the utilities; (4) if water or other service is
furnished for the use of the utilities without charge, as
nearly as possible, the value of that service, and also the
value of any service rendered by the utilities to any
reasonable allowances for interest, depreciation, and other
municipal department without charge; (5) insurance; and (6)
estimates of the amount of taxes that would be chargeable
against the utilities if owned by a private corporation. The
corporate authorities of the municipality shall have printed
annually for public distribution, a report showing the
financial standing and results, in the form specified in this
section, of the municipal ownership and operation, or of
municipal ownership and leasing. This report shall be published
in one or more newspapers published in the municipality, or, if
no newspaper is published therein, then in one or more
newspapers with a general circulation within the municipality.
In municipalities with less than 500 population in which no
newspaper is published, publication may instead be made by
posting a notice in 3 prominent places within the municipality.
    The accounts of the utilities shall be examined at least
once a year by a licensed Certified Public Accountant permitted
to perform audits under the Illinois Public Accounting Act an
expert accountant, who shall report to the corporate
authorities the results of his examination. This expert
accountant shall be selected in such manner as the corporate
authorities may direct, and he shall receive for his services
such compensation, to be paid out of the revenue from the
utilities, as the corporate authorities may prescribe.
(Source: Laws 1961, p. 576.)
 
    Section 20. The Public Water District Act is amended by
changing Section 14 as follows:
 
    (70 ILCS 3705/14)  (from Ch. 111 2/3, par. 201)
    Sec. 14. It shall be the duty of the board of trustees to
install and maintain a proper system of accounts showing
receipts from operation and the application of the same, and
the board shall at least once a year cause such accounts to be
properly audited by a licensed Certified Public Accountant
permitted to perform audits under the Illinois Public
Accounting Act an independent public accountant.
(Source: Laws 1945, p. 1187.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.