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| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB3596 Introduced , by Rep. Sam Yingling SYNOPSIS AS INTRODUCED:
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Amends the County Auditing Law of the Counties Code. Provides that a county board must notify newly elected countywide officials of the option for the county auditor to conduct a transitional audit at the county's expense. Provides that the transitional audit shall examine funds expended by the official for whom the newly elected official is taking over and report if the expended funds were consistent with the county board's financial allocations to that official. Provides that a county board shall give the option for a transitional audit to all county officials elected in or after November 2016. Limits home rule powers.
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| | | FISCAL NOTE ACT MAY APPLY | | HOME RULE NOTE ACT MAY APPLY |
| | A BILL FOR |
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| | HB3596 | | LRB101 08170 AWJ 53236 b |
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| 1 | | AN ACT concerning local government.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Counties Code is amended by adding Section |
| 5 | | 6-31013 as follows:
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| 6 | | (55 ILCS 5/6-31013 new) |
| 7 | | Sec. 6-31013. Transitional audits. |
| 8 | | (a) A county board must notify newly elected countywide |
| 9 | | officials, including, but not limited to, the chief county |
| 10 | | assessment officer, clerk of the circuit court, county clerk, |
| 11 | | coroner or medical examiner, recorder of deeds, regional |
| 12 | | superintendent of schools, sheriff, and State's Attorney, of |
| 13 | | the option for the county auditor to conduct a transitional |
| 14 | | audit at the county's expense. The transitional audit shall |
| 15 | | examine funds expended by the official for whom the newly |
| 16 | | elected official is taking over and report if the expended |
| 17 | | funds were consistent with the county board's financial |
| 18 | | allocations to that official. |
| 19 | | (b) A county board shall give the option for a transitional |
| 20 | | financial audit to all county officials elected in or after |
| 21 | | November 2016. |
| 22 | | (c) A home rule county shall not regulate transitional |
| 23 | | audits in a manner inconsistent with this Section. This Section |