093_HB0962eng HB0962 Engrossed LRB093 05760 RCE 05853 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. 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 HB0962 Engrossed -2- LRB093 05760 RCE 05853 b 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 HB0962 Engrossed -3- LRB093 05760 RCE 05853 b 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 audits of the Rend Lake 15 Conservancy District as provided in Section 25.5 of the River 16 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. Rend Lake; audits. The Auditor General of 23 the State of Illinois must conduct a financial audit, 24 management audit, and program audit of the Rend Lake 25 Conservancy District and file a certified copy of the report 26 of the audits with the Governor and with the Legislative 27 Audit Commission. 28 The Rend Lake Conservancy District must reimburse the 29 Auditor General for the cost of the audits. 30 Notwithstanding Sections 6 and 8 of the State Mandates 31 Act, no reimbursement by the State is required for the 32 implementation of any mandate created by this Section. HB0962 Engrossed -4- LRB093 05760 RCE 05853 b 1 Section 90. The State Mandates Act is amended by adding 2 Section 8.27 as follows: 3 (30 ILCS 805/8.27 new) 4 Sec. 8.27. Exempt mandate. Notwithstanding Sections 6 5 and 8 of this Act, no reimbursement by the State is required 6 for the implementation of any mandate created by Section 25.5 7 of the River Conservancy Districts Act. 8 Section 99. Effective date. This Act takes effect upon 9 becoming law.