093_HB3889

 
                                     LRB093 13679 MKM 19069 b

 1        AN ACT concerning counties.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.   The  Counties  Code  is amended by changing
 5    Sections  3-1001,  3-1004,  3-1005,  3-1006,  and  3-1008  as
 6    follows:

 7        (55 ILCS 5/3-1001) (from Ch. 34, par. 3-1001)
 8        Sec. 3-1001. Auditing services Auditors  in  counties  of
 9    75,000  to  3,000,000.  In  all counties containing less than
10    3,000,000 and over 75,000 inhabitants  by  the  last  federal
11    census,  auditing services shall be provided on a contractual
12    basis. there is created the office of county  auditor,  whose
13    term  of  office  shall be 4 years and until his successor is
14    elected and qualified. The nomination and election  shall  be
15    subject  to  the  general  election  laws  of the State. Each
16    county auditor shall take office the first day of  the  month
17    following  the  month  of his election on which the office of
18    the county auditor is required, by statute or  by  action  of
19    the  county board, to be open. The qualifications and oath of
20    office shall be the same as apply to other  county  officers.
21    Each county auditor shall, before entering upon the duties of
22    the office, give bond (or, if the county is self-insured, the
23    county   through   its  self-insurance  program  may  provide
24    bonding) in such penalty and with such security as the county
25    board deems sufficient, which bond shall be substantially  in
26    the  form  required  by  law to be given by the county clerk.
27    Such bond shall be filed with the county clerk on  or  before
28    the day the county auditor takes office. In case of a vacancy
29    in the office of county auditor caused by death, resignation,
30    or  removal  from  office,  the  vacancy  shall  be filled as
31    provided for filling vacancies of other  county  offices.  If
 
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 1    the  auditor  is  temporarily  unable  to  perform his or her
 2    duties for any reason, the deputy auditor, if there  is  one,
 3    shall  assume  the duties of the auditor until the auditor is
 4    able to resume his or her duties or until a  replacement  for
 5    the auditor is chosen.
 6    (Source: P.A. 87-401; 88-387.)

 7        (55 ILCS 5/3-1004) (from Ch. 34, par. 3-1004)
 8        Sec.  3-1004.  Internal  operations of office. The county
 9    auditor  and  any  contractual  auditor  providing   auditing
10    services to the county under Section 3-1001 shall control the
11    internal  operations  of  the  office  and procure equipment,
12    materials and services necessary to perform the duties of the
13    office, subject to the budgetary limitations  established  by
14    the county board.
15    (Source: P.A. 86-962.)

16        (55 ILCS 5/3-1005) (from Ch. 34, par. 3-1005)
17        Sec.  3-1005. Duties of auditor. The duties of the county
18    auditor  and  any  contractual  auditor  providing   auditing
19    services to the county under Section 3-1001 shall be to:
20        (a)  Audit  all  claims against the county, and recommend
21    to the county board the payment or rejection  of  all  claims
22    presented.
23        (b)  Collect,   analyze   and  preserve  statistical  and
24    financial information with respect to the cost  of  operation
25    of   the  various  institutions  and  facilities  maintained,
26    operated or owned by the county.
27        (c)  Approve  all  orders  for  supplies  issued  by  the
28    various county officers, before the orders are to  be  placed
29    with the parties to whom the same are to be given.
30        (d)  Maintain a file of all contracts entered into by the
31    county  board  and  all authorized county officers, for or on
32    behalf of the county.
 
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 1        (e)  Report quarterly to  the  county  board  the  entire
 2    financial   operations   of  the  county  including  revenues
 3    anticipated and received, expenditures  estimated  and  paid,
 4    obligations   unpaid,   the   condition   of  all  funds  and
 5    appropriations and other pertinent  information.  The  county
 6    auditor   and  any  contractual  auditor  providing  auditing
 7    services under Section 3-1001 shall cause to be published  in
 8    at  least one newspaper of general circulation in the county,
 9    a notice of the availability  of  the  quarterly  report  for
10    public  inspection  in the office of the county auditor. Such
11    notice shall be published within 30 days of the date  of  the
12    scheduled release of the report.
13        (f)  Audit  the  receipts  of  all  county  officers  and
14    departments presented for deposit with the county treasurer.
15        (g)  Maintain   a   continuous   internal  audit  of  the
16    operations and financial records of the officers,  agents  or
17    divisions   of   the  county.  The  county  auditor  and  any
18    contractual auditor providing auditing services under Section
19    3-1001 shall have  access  to  all  records,  documents,  and
20    resources necessary for the discharge of this responsibility.
21        (h)  Audit   the  inventory  of  all  real  and  personal
22    property owned by the county under the control and management
23    of the various officers and departments of the county.
24        (i)  Audit the documentation, records, and bases for  the
25    amounts  billed  to  the  county,  as  maintained  by  county
26    vendors, under agreements between the county and its vendors,
27    when  those agreements provide that the amounts billed to the
28    county are based upon actual costs incurred by the vendor, or
29    when those agreements include the requirement that the county
30    provide a reimbursement for out-of-pocket costs  incurred  by
31    the  vendors.  The county auditor and any contractual auditor
32    providing auditing services under Section 3-1001 shall  audit
33    the   documentation,  records,  and  bases  for  the  amounts
34    required to be paid  to  the  county  under  agreements  with
 
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 1    outside  parties,  when  those amounts are based upon records
 2    and documentation generated, compiled, and maintained by  the
 3    outside  party.   The vendors and outside parties affected by
 4    this Section shall provide to  the  county  auditor  and  any
 5    contractual auditor providing auditing services under Section
 6    3-1001, on a timely basis, all records and documents required
 7    by the county auditor relative to the county auditor's duties
 8    under this subsection.
 9    (Source: P.A. 86-962; 86-1358.)

10        (55 ILCS 5/3-1006) (from Ch. 34, par. 3-1006)
11        Sec.  3-1006. Additional duties in counties of 275,000 or
12    less.  In  counties  of  275,000  population  or   less,   as
13    determined  by  the last federal decennial census, the county
14    auditor  and  any  contractual  auditor  providing   auditing
15    services  under  Section  3-1001,  in  addition to the duties
16    prescribed in Section 3-1005, shall:
17        (a)  Be the general accountant of the county and keep its
18    general accounts.
19        (b)  Devise and install a system of financial records  in
20    the  offices  and  divisions of the county, to be followed in
21    such offices and divisions. Such a system shall  be  suitable
22    to  the  needs of the office and in accordance with generally
23    accepted principles of accounting for governmental bodies.
24    (Source: P.A. 86-962.)

25        (55 ILCS 5/3-1008) (from Ch. 34, par. 3-1008)
26        Sec. 3-1008.  Continuing education.  Each county  auditor
27    and any contractual auditor providing auditing services under
28    Section  3-1001  shall obtain at least 20 hours of continuing
29    professional  education  related  to  the  operation  of  the
30    auditor's office each  year.   Reasonable  expenses  incurred
31    by   the   auditor  in  obtaining  that  education  shall  be
32    reimbursed by the county.
 
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 1    (Source: P.A. 86-1358.)

 2        (55 ILCS 5/3-1003 rep.)
 3        Section 10.  The Counties Code is  amended  by  repealing
 4    Section 3-1003.