Illinois General Assembly - Full Text of SB2638
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Full Text of SB2638  100th General Assembly


Sen. James F. Clayborne, Jr.

Filed: 2/22/2018





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2    AMENDMENT NO. ______. Amend Senate Bill 2638, on page 2,
3immediately below line 12, by inserting the following:
4    "Section 10. The Counties Code is amended by changing
5Section 6-31006 as follows:
6    (55 ILCS 5/6-31006)  (from Ch. 34, par. 6-31006)
7    Sec. 6-31006. Audit report. The audit report shall contain
8statements that are in conformity with generally accepted
9public accounting principles and shall set forth, insofar as
10possible, the financial position and the results of financial
11operations for each fund, account and office of the county
12government. The audit report shall also include the
13professional opinion of the accountant or accountants with
14respect to the financial status and operations or, if an
15opinion cannot be expressed, a declaration that such accountant
16is unable to express such opinion and an explanation of the



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1reasons he cannot do so. Each audit report shall include the
2certification of the accountant or accountants making the audit
3that the audit has been performed in compliance with generally
4accepted auditing standards. Each audit report filed with the
5Comptroller shall be accompanied by a copy of each official
6statement or other offering of materials prepared in connection
7with the issuance of indebtedness of the county since the
8filing of the last audit report.
9    An audit report based on the county's selection of the
10accrual, cash, or modified cash basis of accounting meets all
11requirements of this Section for conformity with generally
12accepted accounting principles, including the certification of
13the accountant or accountants making the audit that the audit
14has been performed in compliance with generally accepted
15auditing standards.
16(Source: P.A. 86-962; 87-424.)".