96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB3980

 

Introduced 2/26/2009, by Rep. Fred Crespo

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 5/1-14   from Ch. 15, par. 301-14
30 ILCS 5/3-20 new

    Amends the Illinois State Auditing Act. Provides that if, in conducting a performance audit, which includes a program audit and a management or economy and efficiency audit, the Auditor General determines that an assessment of specified performance factors indicates a significant deficiency in program performance, the Auditor General, with the concurrence of the Joint Committee on Administrative Rules, may impose and collect an administrative fine upon each officer and employee responsible for that deficiency. Further provides that a fine may not exceed $50,000 per individual per program found to be deficient; that the Auditor General shall follow the provisions of Article 10 (Administrative Hearings) of the Illinois Administrative Procedure Act to the extent applicable; and that any fine so imposed is a personal liability of the officer or employee and shall not be reimbursed by the State or any other governmental entity.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning finance.
 
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 1-14 and by adding Section 3-20 as follows:
 
6     (30 ILCS 5/1-14)  (from Ch. 15, par. 301-14)
7     Sec. 1-14. Performance audit. "Performance audit" means an
8 objective and systematic examination of evidence in order to
9 provide an independent assessment of the performance and
10 management of a program against objective criteria.
11 Performance audits provide information to improve program
12 operations and facilitate decision-making by parties with
13 responsibility to oversee or initiate corrective action, and
14 improve public accountability.
15     Performance audits include management audits, which are
16 also called economy and efficiency audits, and program audits.
17 A program audit addresses the effectiveness of a program and
18 typically measures the extent to which a program is achieving
19 its goals and objectives. An economy and efficiency audit
20 concerns whether an agency is acquiring, protecting, and using
21 its resources in the most productive manner to achieve program
22 objectives. Program audits and economy and efficiency audits
23 may include an assessment of one or more of the following

 

 

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1 factors:
2         (1) the extent to which legislative, regulatory, or
3     organizational goals and objectives are being achieved;
4         (2) the relative ability of alternative approaches to
5     yield better program performance or eliminate factors that
6     inhibit program effectiveness;
7         (3) the relative cost and benefits or cost
8     effectiveness of program performance;
9         (4) whether a program produced intended results or
10     produced effects that were not intended by the program's
11     objectives;
12         (5) the extent to which programs duplicate, overlap, or
13     conflict with other related programs;
14         (6) whether the audited entity is following sound
15     procurement practices;
16         (7) the validity and reliability of performance
17     measures concerning program effectiveness and results or
18     economy and efficiency; and
19         (8) the reliability, validity, or relevance of
20     financial information related to the performance of a
21     program.
22     Performance audits may also encompass objectives related
23 to internal control and compliance with legal or other
24 requirements. Performance audits are to be performed in
25 accordance with generally accepted government auditing
26 standards (GAGAS) current at the time the audit is commenced.

 

 

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1 (Source: P.A. 93-630, eff. 12-23-03.)
 
2     (30 ILCS 5/3-20 new)
3     Sec. 3-20. Performance audits; program deficiency fines.
4 If, in conducting a performance audit, which includes a program
5 audit and a management or economy and efficiency audit, the
6 Auditor General determines that an assessment of factors set
7 forth in Section 1-14 indicates a significant deficiency in
8 program performance, the Auditor General, with the concurrence
9 of the Joint Committee on Administrative Rules, may impose and
10 collect an administrative fine upon each officer and employee
11 responsible for that deficiency. A fine may not exceed $50,000
12 per individual per program found to be deficient. The Auditor
13 General shall follow the provisions of Article 10
14 (Administrative Hearings) of the Illinois Administrative
15 Procedure Act to the extent applicable. Any fine so imposed is
16 a personal liability of the officer or employee and shall not
17 be reimbursed by the State or any other governmental entity.