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