Illinois General Assembly - Full Text of SB2155
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Full Text of SB2155  99th General Assembly


Sen. Bill Cunningham

Filed: 9/9/2015





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2    AMENDMENT NO. ______. Amend Senate Bill 2155 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Illinois State Auditing Act is amended by
5changing 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
8General has jurisdiction over all State agencies to make post
9audits and investigations authorized by or under this Act or
10the Constitution.
11    The Auditor General has jurisdiction over local government
12agencies 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



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1    jurisdiction does not include any authority to review local
2    governmental agencies in the obligation, receipt,
3    expenditure or use of public funds of the State that are
4    granted without limitation or condition imposed by law,
5    other than the general limitation that such funds be used
6    for public purposes;
7        (b) to make investigations authorized by or under this
8    Act or the Constitution; and
9        (c) to make audits of the records of local government
10    agencies to verify actual costs of state-mandated programs
11    when directed to do so by the Legislative Audit Commission
12    at the request of the State Board of Appeals under the
13    State Mandates Act.
14    In addition to the foregoing, the Auditor General may
15conduct an audit of the Metropolitan Pier and Exposition
16Authority, the Regional Transportation Authority, the Suburban
17Bus Division, the Commuter Rail Division and the Chicago
18Transit Authority and any other subsidized carrier when
19authorized by the Legislative Audit Commission. Such audit may
20be a financial, management or program audit, or any combination
22    The audit shall determine whether they are operating in
23accordance with all applicable laws and regulations. Subject to
24the limitations of this Act, the Legislative Audit Commission
25may by resolution specify additional determinations to be
26included in the scope of the audit.



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1    In addition to the foregoing, the Auditor General must also
2conduct a financial audit of the Illinois Sports Facilities
3Authority's expenditures of public funds in connection with the
4reconstruction, renovation, remodeling, extension, or
5improvement of all or substantially all of any existing
6"facility", as that term is defined in the Illinois Sports
7Facilities Authority Act.
8    The Auditor General may also conduct an audit, when
9authorized by the Legislative Audit Commission, of any hospital
10which receives 10% or more of its gross revenues from payments
11from the State of Illinois, Department of Healthcare and Family
12Services (formerly Department of Public Aid), Medical
13Assistance Program.
14    The Auditor General is authorized to conduct financial and
15compliance audits of the Illinois Distance Learning Foundation
16and the Illinois Conservation Foundation.
17    As soon as practical after the effective date of this
18amendatory Act of 1995, the Auditor General shall conduct a
19compliance and management audit of the City of Chicago and any
20other entity with regard to the operation of Chicago O'Hare
21International Airport, Chicago Midway Airport and Merrill C.
22Meigs Field. The audit shall include, but not be limited to, an
23examination of revenues, expenses, and transfers of funds;
24purchasing and contracting policies and practices; staffing
25levels; and hiring practices and procedures. When completed,
26the audit required by this paragraph shall be distributed in



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1accordance with Section 3-14.
2    The Auditor General shall conduct a financial and
3compliance and program audit of distributions from the
4Municipal Economic Development Fund during the immediately
5preceding calendar year pursuant to Section 8-403.1 of the
6Public Utilities Act at no cost to the city, village, or
7incorporated town that received the distributions.
8    The Auditor General must conduct an audit of the Health
9Facilities and Services Review Board pursuant to Section 19.5
10of the Illinois Health Facilities Planning Act.
11    The Auditor General of the State of Illinois shall annually
12conduct or cause to be conducted a financial and compliance
13audit of the books and records of any county water commission
14organized pursuant to the Water Commission Act of 1985 and
15shall file a copy of the report of that audit with the Governor
16and the Legislative Audit Commission. The filed audit shall be
17open to the public for inspection. The cost of the audit shall
18be charged to the county water commission in accordance with
19Section 6z-27 of the State Finance Act. The county water
20commission shall make available to the Auditor General its
21books and records and any other documentation, whether in the
22possession of its trustees or other parties, necessary to
23conduct the audit required. These audit requirements apply only
24through July 1, 2007.
25    The Auditor General must conduct audits of the Rend Lake
26Conservancy District as provided in Section 25.5 of the River



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1Conservancy Districts Act.
2    The Auditor General must conduct financial audits of the
3Southeastern Illinois Economic Development Authority as
4provided in Section 70 of the Southeastern Illinois Economic
5Development Authority Act.
6    The Auditor General shall conduct a compliance audit in
7accordance with subsections (d) and (f) of Section 30 of the
8Innovation Development and Economy Act.
9    The Auditor General shall annually conduct or cause to be
10conducted a financial and compliance audit of one-third of
11community colleges as defined in subsection (c) of Section 1-2
12of the Public Community College Act such that every community
13college is audited by the Auditor General every 3 years. Audits
14performed under this paragraph shall comply with Section 3-22.1
15of the Public Community College Act. The Auditor General shall
16enter into an intergovernmental agreement under the
17Intergovernmental Cooperation Act with each of the community
18colleges in order to complete such audits. The Auditor General
19shall file a copy of the report of that audit with the
20Governor, the Legislative Audit Commission, the General
21Assembly, and the Illinois Community College Board. The filed
22audit shall be open to the public for inspection. Any costs
23associated with the audit shall be the responsibility of the
24community college to the extent that the community college is
25billed by the Auditor General in accordance with Section 6z-27
26of the State Finance Act. The community college shall make



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1available to the Auditor General its books and records and any
2other documentation, whether in the possession of its trustees
3or other parties, necessary to conduct the audit as required
4under this Section. The provisions of this Section shall not
5prohibit audits under Sections 3-22.1 and 7-24 of the Public
6Community College Act in years a community college is not
7audited by the Auditor General under this Section.
8(Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09;
996-939, eff. 6-24-10.)
10    Section 10. The Public Community College Act is amended by
11changing Sections 3-22.1 and 7-24 as follows:
12    (110 ILCS 805/3-22.1)  (from Ch. 122, par. 103-22.1)
13    Sec. 3-22.1. Except in the years a community college is
14audited by the Auditor General under Section 3-1 of the
15Illinois State Auditing Act, to To cause an audit to be made as
16of the end of each fiscal year by an accountant licensed to
17practice public accounting in Illinois and appointed by the
18board. The auditor shall perform his or her examination in
19accordance with generally accepted auditing standards and
20regulations prescribed by the State Board, and submit his or
21her report thereon in accordance with generally accepted
22accounting principles. The examination and report shall
23include a verification of student enrollments and any other
24bases upon which claims are filed with the State Board. The



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1audit report shall include a statement of the scope and
2findings of the audit and a professional opinion signed by the
3auditor. If a professional opinion is denied by the auditor he
4or she shall set forth the reasons for that denial. The board
5shall not limit the scope of the examination to the extent that
6the effect of such limitation will result in the qualification
7of the auditor's professional opinion. The procedures for
8payment for the expenses of the audit shall be in accordance
9with Section 9 of the Governmental Account Audit Act. Copies of
10the audit report shall be filed with the State Board in
11accordance with regulations prescribed by the State Board. The
12State Board shall file one copy of the audit report with the
13Auditor General. The State Board shall file copies of the
14uniform financial statements from the audit report with the
15Board of Higher Education. The board shall enter into an
16intergovernmental agreement under the Intergovernmental
17Cooperation Act with the Auditor General in order to complete
18any audits required under Section 3-1 of the Illinois State
19Auditing Act.
20(Source: P.A. 90-468, eff. 8-17-97.)
21    (110 ILCS 805/7-24)  (from Ch. 122, par. 107-24)
22    Sec. 7-24. The board shall yearly, except in the years a
23community college is audited by the Auditor General under
24Section 3-1 of the Illinois State Auditing Act, and may as
25often as necessary, appoint certified public accountants to



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1examine the business methods and audit the accounts of the
2board, and to submit a report of that examination and audit,
3together with any of their recommendations as to changes in
4business methods of the board or any of its departments,
5officers or employees. That report shall be made to the mayor,
6the city council, and the board and be filed in the records of
7the board. The board shall prepare, publish and transmit to the
8mayor and the city council an annual report including in detail
9all receipts and expenditures, specifying the source of the
10receipts and the objects of the expenditures. The board shall
11enter into an intergovernmental agreement under the
12Intergovernmental Cooperation Act with the Auditor General in
13order to complete any audits required under Section 3-1 of the
14Illinois State Auditing Act.
15(Source: P.A. 83-343.)".