093_HB0948enr

HB0948 Enrolled                      LRB093 05761 RCE 05854 b

 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.  If  and  only if House Bill 3402 of the 93rd
 5    General Assembly becomes law as it  passed  the  Senate,  the
 6    Illinois  State  Auditing  Act is amended by changing Section
 7    3-1 as follows:

 8        (30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
 9        Sec. 3-1. Jurisdiction of Auditor  General.  The  Auditor
10    General has jurisdiction over all State agencies to make post
11    audits  and investigations authorized by or under this Act or
12    the Constitution.
13        The  Auditor  General   has   jurisdiction   over   local
14    government agencies and private agencies only:
15             (a)  to make such post audits authorized by or under
16        this  Act as are necessary and incidental to a post audit
17        of a State agency or of a program administered by a State
18        agency involving public funds  of  the  State,  but  this
19        jurisdiction  does  not  include  any authority to review
20        local governmental agencies in the  obligation,  receipt,
21        expenditure  or use of public funds of the State that are
22        granted without limitation or condition imposed  by  law,
23        other than the general limitation that such funds be used
24        for public purposes;
25             (b)  to  make  investigations authorized by or under
26        this Act or the Constitution; and
27             (c)  to  make  audits  of  the  records   of   local
28        government   agencies   to   verify   actual   costs   of
29        state-mandated  programs  when  directed  to do so by the
30        Legislative Audit Commission at the request of the  State
31        Board of Appeals under the State Mandates Act.
 
HB0948 Enrolled             -2-      LRB093 05761 RCE 05854 b
 1        In  addition  to  the  foregoing, the Auditor General may
 2    conduct an audit of  the  Metropolitan  Pier  and  Exposition
 3    Authority,   the   Regional   Transportation  Authority,  the
 4    Suburban Bus Division, the Commuter  Rail  Division  and  the
 5    Chicago  Transit  Authority  and any other subsidized carrier
 6    when authorized by the Legislative  Audit  Commission.   Such
 7    audit may be a financial, management or program audit, or any
 8    combination thereof.
 9        The  audit  shall determine whether they are operating in
10    accordance with all applicable laws and regulations.  Subject
11    to  the  limitations  of  this  Act,  the  Legislative  Audit
12    Commission    may    by    resolution    specify   additional
13    determinations to be included in the scope of the audit.
14        In addition to the foregoing, the  Auditor  General  must
15    also  conduct  a  financial  audit  of  the  Illinois  Sports
16    Facilities   Authority's  expenditures  of  public  funds  in
17    connection with the reconstruction,  renovation,  remodeling,
18    extension,  or improvement of all or substantially all of any
19    existing "facility", as that term is defined in the  Illinois
20    Sports Facilities Authority Act.
21        The  Auditor  General  may  also  conduct  an audit, when
22    authorized  by  the  Legislative  Audit  Commission,  of  any
23    hospital which receives 10% or more  of  its  gross  revenues
24    from  payments  from  the  State  of  Illinois, Department of
25    Public Aid, Medical Assistance Program.
26        The Auditor General is authorized  to  conduct  financial
27    and  compliance  audits  of  the  Illinois  Distance Learning
28    Foundation and the Illinois Conservation Foundation.
29        As soon as practical after the  effective  date  of  this
30    amendatory  Act  of 1995, the Auditor General shall conduct a
31    compliance and management audit of the City  of  Chicago  and
32    any  other  entity  with  regard  to the operation of Chicago
33    O'Hare International  Airport,  Chicago  Midway  Airport  and
34    Merrill  C.  Meigs Field. The audit shall include, but not be
 
HB0948 Enrolled             -3-      LRB093 05761 RCE 05854 b
 1    limited  to,  an  examination  of  revenues,  expenses,   and
 2    transfers  of  funds; purchasing and contracting policies and
 3    practices;  staffing  levels;  and   hiring   practices   and
 4    procedures.  When  completed,  the  audit  required  by  this
 5    paragraph  shall  be  distributed  in accordance with Section
 6    3-14.
 7        The  Auditor  General  shall  conduct  a  financial   and
 8    compliance  and  program  audit  of  distributions  from  the
 9    Municipal  Economic  Development  Fund during the immediately
10    preceding calendar year pursuant to Section  8-403.1  of  the
11    Public  Utilities  Act  at  no  cost to the city, village, or
12    incorporated town that received the distributions.
13        The Auditor General must conduct an audit of  the  Health
14    Facilities  Planning  Board  pursuant  to Section 19.5 of the
15    Illinois Health Facilities Planning Act.
16        The Auditor  General  of  the  State  of  Illinois  shall
17    annually  conduct  or  cause  to be conducted a financial and
18    compliance audit of the books and records of any county water
19    commission organized pursuant to the Water Commission Act  of
20    1985  and  shall file a copy of the report of that audit with
21    the Governor and the Legislative Audit Commission.  The filed
22    audit shall be open to the public for inspection.   The  cost
23    of  the audit shall be charged to the county water commission
24    in accordance with Section 6z-27 of the  State  Finance  Act.
25    The  county  water  commission  shall  make  available to the
26    Auditor  General  its  books  and  records  and   any   other
27    documentation,  whether  in the possession of its trustees or
28    other parties,  necessary  to  conduct  the  audit  required.
29    These audit requirements apply only through July 1, 2007.
30        The  Auditor  General must conduct an annual audit of the
31    water fund of a county water commission organized pursuant to
32    the Water Commission Act of 1985.
33    (Source: P.A. 90-813,  eff.  1-29-99;  91-782,  eff.  6-9-00;
34    91-935, eff. 6-1-01; 93HB3402enr.)
 
HB0948 Enrolled             -4-      LRB093 05761 RCE 05854 b
 1        Section  99.  Effective date.  This Act takes effect upon
 2    becoming law.