Full Text of SB2155 99th General Assembly
SB2155 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 SB2155 Introduced 7/14/2015, by Sen. Bill Cunningham SYNOPSIS AS INTRODUCED: |
| 30 ILCS 5/3-1 | from Ch. 15, par. 303-1 | 110 ILCS 805/7-24 | from Ch. 122, par. 107-24 |
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Amends the Illinois State Auditing Act. Provides that the Auditor General shall annually conduct or cause to be conducted a financial and compliance audit of one-third of community colleges such that every community college is audited by the Auditor General every 3 years. Sets forth provisions concerning the filing, public inspection, and costs of the audit. Requires a community college to make available to the Auditor General its books and records and any other documentation necessary to conduct the audit as required. Provides that certain audits under the Public Community College Act shall not be prohibited in years a community college is not audited by the Auditor General. Amends the Public Community College Act. Makes a related change.
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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 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 government | 12 | | 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 of | 15 | | 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
local | 18 | | 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 this |
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| 1 | | Act or the
Constitution; and
| 2 | | (c) to make audits of the records of local government | 3 | | agencies to verify
actual costs of state-mandated programs | 4 | | when directed to do so by the
Legislative Audit Commission | 5 | | at the request of the State Board of Appeals
under the | 6 | | State Mandates Act.
| 7 | | In addition to the foregoing, the Auditor General may | 8 | | conduct an
audit of the Metropolitan Pier and Exposition | 9 | | Authority, the
Regional Transportation Authority, the Suburban | 10 | | Bus Division, the Commuter
Rail Division and the Chicago | 11 | | Transit Authority and any other subsidized
carrier when | 12 | | authorized by the Legislative Audit Commission. Such audit
may | 13 | | be a financial, management or program audit, or any combination | 14 | | thereof.
| 15 | | The audit shall determine whether they are operating in | 16 | | accordance with
all applicable laws and regulations. Subject to | 17 | | the limitations of this
Act, the Legislative Audit Commission | 18 | | may by resolution specify additional
determinations to be | 19 | | included in the scope of the audit.
| 20 | | In addition to the foregoing, the Auditor General must also | 21 | | conduct a
financial audit of
the Illinois Sports Facilities | 22 | | Authority's expenditures of public funds in
connection with the | 23 | | reconstruction, renovation, remodeling, extension, or
| 24 | | improvement of all or substantially all of any existing | 25 | | "facility", as that
term is defined in the Illinois Sports | 26 | | Facilities Authority Act.
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| 1 | | The Auditor General may also conduct an audit, when | 2 | | authorized by
the Legislative Audit Commission, of any hospital | 3 | | which receives 10% or
more of its gross revenues from payments | 4 | | from the State of Illinois,
Department of Healthcare and Family | 5 | | Services (formerly Department of Public Aid), Medical | 6 | | Assistance Program.
| 7 | | The Auditor General is authorized to conduct financial and | 8 | | compliance
audits of the Illinois Distance Learning Foundation | 9 | | and the Illinois
Conservation Foundation.
| 10 | | As soon as practical after the effective date of this | 11 | | amendatory Act of
1995, the Auditor General shall conduct a | 12 | | compliance and management audit of
the City of
Chicago and any | 13 | | other entity with regard to the operation of Chicago O'Hare
| 14 | | International Airport, Chicago Midway Airport and Merrill C. | 15 | | Meigs Field. The
audit shall include, but not be limited to, an | 16 | | examination of revenues,
expenses, and transfers of funds; | 17 | | purchasing and contracting policies and
practices; staffing | 18 | | levels; and hiring practices and procedures. When
completed, | 19 | | the audit required by this paragraph shall be distributed in
| 20 | | accordance with Section 3-14.
| 21 | | The Auditor General shall conduct a financial and | 22 | | compliance and program
audit of distributions from the | 23 | | Municipal Economic Development Fund
during the immediately | 24 | | preceding calendar year pursuant to Section 8-403.1 of
the | 25 | | Public Utilities Act at no cost to the city, village, or | 26 | | incorporated town
that received the distributions.
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| 1 | | The Auditor General must conduct an audit of the Health | 2 | | Facilities and Services Review Board pursuant to Section 19.5 | 3 | | of the Illinois Health Facilities Planning
Act.
| 4 | | The Auditor General of the State of Illinois shall annually | 5 | | conduct or
cause to be conducted a financial and compliance | 6 | | audit of the books and records
of any county water commission | 7 | | organized pursuant to the Water Commission Act
of 1985 and | 8 | | shall file a copy of the report of that audit with the Governor | 9 | | and
the Legislative Audit Commission. The filed audit shall be | 10 | | open to the public
for inspection. The cost of the audit shall | 11 | | be charged to the county water
commission in accordance with | 12 | | Section 6z-27 of the State Finance Act. The
county water | 13 | | commission shall make available to the Auditor General its | 14 | | books
and records and any other documentation, whether in the | 15 | | possession of its
trustees or other parties, necessary to | 16 | | conduct the audit required. These
audit requirements apply only | 17 | | through July 1, 2007.
| 18 | | The Auditor General must conduct audits of the Rend Lake | 19 | | Conservancy
District as provided in Section 25.5 of the River | 20 | | Conservancy Districts Act.
| 21 | | The Auditor General must conduct financial audits of the | 22 | | Southeastern Illinois Economic Development Authority as | 23 | | provided in Section 70 of the Southeastern Illinois Economic | 24 | | Development Authority Act.
| 25 | | The Auditor General shall conduct a compliance audit in | 26 | | accordance with subsections (d) and (f) of Section 30 of the |
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| 1 | | Innovation Development and Economy Act. | 2 | | The Auditor General shall annually conduct or cause to be | 3 | | conducted a financial and compliance audit of one-third of | 4 | | community colleges as defined in subsection (c) of Section 1-2 | 5 | | of the Public Community College Act such that every community | 6 | | college is audited by the Auditor General every 3 years. The | 7 | | Auditor General shall enter into an intergovernmental | 8 | | agreement under the Intergovernmental Cooperation Act with | 9 | | each of the community colleges in order to complete such | 10 | | audits.
The Auditor General shall file a copy of the report of | 11 | | that audit with the Governor and the Legislative Audit | 12 | | Commission. The filed audit shall be open to the public for | 13 | | inspection. Any costs associated with the audit shall be the | 14 | | responsibility of the community college to the extent that the | 15 | | community college is billed by the Auditor General in | 16 | | accordance with Section 6z-27 of the State Finance Act. The | 17 | | community college shall make available to the Auditor General | 18 | | its books and records and any other documentation, whether in | 19 | | the possession of its trustees or other parties, necessary to | 20 | | conduct the audit as required under this Section. The | 21 | | provisions of this Section shall not prohibit audits under | 22 | | Section 7-24 of the Public Community College Act in years a | 23 | | community college is not audited by the Auditor General under | 24 | | this Section. | 25 | | (Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09; | 26 | | 96-939, eff. 6-24-10.)
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| 1 | | Section 10. The Public Community College Act is amended by | 2 | | changing Section 7-24 as follows:
| 3 | | (110 ILCS 805/7-24) (from Ch. 122, par. 107-24)
| 4 | | Sec. 7-24.
The board shall yearly, except in the years a | 5 | | community college is audited by the Auditor General under | 6 | | Section 3-1 of the Illinois State Auditing Act, and may as | 7 | | often as necessary, appoint
certified public accountants to | 8 | | examine the business methods and audit the
accounts of the | 9 | | board, and to submit a report of that examination and
audit, | 10 | | together with any of their recommendations as to changes in | 11 | | business
methods of the board or any of its departments, | 12 | | officers or employees. That
report shall be made to the mayor, | 13 | | the city council, and the board and be
filed in the records of | 14 | | the board. The board shall prepare,
publish and
transmit to the | 15 | | mayor and the city council an annual report including in
detail | 16 | | all receipts and expenditures, specifying the source of the | 17 | | receipts
and the objects of the expenditures. The board shall | 18 | | enter into an intergovernmental agreement under the | 19 | | Intergovernmental Cooperation Act with the Auditor General in | 20 | | order to complete any audits required under Section 3-1 of the | 21 | | Illinois State Auditing Act.
| 22 | | (Source: P.A. 83-343.)
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