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90_SB0607
15 ILCS 405/22.1 from Ch. 15, par. 222.1
15 ILCS 405/23.7 new
50 ILCS 310/1 from Ch. 85, par. 701
50 ILCS 310/3 from Ch. 85, par. 703
50 ILCS 310/4 from Ch. 85, par. 704
55 ILCS 5/6-31003 from Ch. 34, par. 6-31003
55 ILCS 5/6-31004 from Ch. 34, par. 6-31004
65 ILCS 5/8-8-2 from Ch. 24, par. 8-8-2
65 ILCS 5/8-8-4 from Ch. 24, par. 8-8-4
70 ILCS 705/6.1 from Ch. 127 1/2, par. 26.1
Amends the State Comptroller Act. Provides that of the
15 public members of the State Comptroller Local Government
Advisory Board, at least one shall be a representative of the
Illinois Municipal League and at least one shall be a
representative of the Township Officials of Illinois.
Provides that the Comptroller shall establish and maintain a
registry of all units of local government. Amends the
Governmental Account Audit Act, the Counties Code, the
Illinois Municipal Code, and the Fire Protection District Act
concerning financial reports and audits of certain units of
local government. Effective immediately.
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LRB9000638MWcdB
1 AN ACT concerning local government, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The State Comptroller Act is amended by
5 changing Section 22.1 and adding Section 23.7 as follows:
6 (15 ILCS 405/22.1) (from Ch. 15, par. 222.1)
7 Sec. 22.1. State Comptroller Local Government Advisory
8 Board. The State Comptroller shall appoint a State
9 Comptroller Local Government Advisory Board consisting of 10
10 local officials, 5 certified public accountants, and 15
11 public members. Of the 15 public members at least one shall
12 be a representative of the Illinois Municipal League and at
13 least one shall be a representative of the Township Officials
14 of Illinois. Members of the Board shall serve 3 year terms,
15 except for the initial members from each classification the
16 following terms shall apply: 5 local officials (including
17 representatives of municipalities, counties, and townships)
18 will serve until the first Monday in July 1994, and 5 will
19 serve until the first Monday in July 1995; 3 certified public
20 accountants will serve until the first Monday in July 1994,
21 and 2 will serve until the first Monday in July 1995; 8
22 public members will serve until the first Monday in July
23 1994, and 7 will serve until the first Monday in July 1995.
24 Members shall serve until their respective successors are
25 chosen and qualified. This board shall serve the Comptroller
26 in an advisory capacity, but may at any time, by his request
27 or at its own initiative, submit to the Comptroller any
28 recommendations concerning the administration of local
29 governmental finances. Members shall serve without
30 compensation but shall be reimbursed for their reasonable
31 expenses incurred in the performance of their duties.
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1 (Source: P.A. 87-1112.)
2 (15 ILCS 405/23.7 new)
3 Sec. 23.7. Comptroller; local government registry. The
4 Comptroller shall establish and maintain a registry of all
5 units of local government within the State. Information in
6 the registry may include, but shall not be limited to, the
7 name, address, and type of government unit, the names of
8 current elected or appointed office holders, and such other
9 information as the Comptroller may determine. Each county
10 clerk shall notify the Comptroller upon learning of the
11 creation or dissolution of any unit of local government.
12 Section 10. The Governmental Account Audit Act is
13 amended by changing Sections 1, 3, and 4 as follows:
14 (50 ILCS 310/1) (from Ch. 85, par. 701)
15 Sec. 1. Definitions. As used in this Act, unless the
16 context otherwise indicates:
17 "Governmental unit" or "unit" includes all municipal
18 corporations in and political subdivisions of this State that
19 appropriate more than $5,000 for a fiscal year, with the
20 amount to increase or decrease by the amount of the Consumer
21 Price Index (CPI) as reported on January 1 of each year,
22 except the following:
23 (1) School districts.
24 (2) Cities, villages, and incorporated towns
25 subject to the Municipal Auditing Law, as contained in
26 the Illinois Municipal Code., and cities that file a
27 report with the Comptroller under Section 3.1-35-115 of
28 the Illinois Municipal Code.
29 (3) (Blank). Counties with a population of
30 1,000,000 or more.
31 (4) Counties subject to the County Auditing Law.
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1 (5) Any other municipal corporations in or
2 political subdivisions of this State, the accounts of
3 which are required by law to be audited by or under the
4 direction of the Auditor General. County hospitals
5 established under the County Hospitals Law (Division 5-37
6 of the Counties Code) are, however, governmental units
7 subject to this Act.
8 (6) (Blank). Drainage districts that appropriate
9 less than $1,000 during the fiscal year.
10 "Governing body" means the board or other body or
11 officers having authority to levy taxes, make appropriations,
12 authorize the expenditure of public funds or approve claims
13 for any governmental unit.
14 "Comptroller" means the Comptroller of the State of
15 Illinois.
16 "Consumer Price Index" means the Consumer Price Index for
17 All Urban Consumers for all items published by the United
18 States Department of Labor.
19 "Licensed public accountant" means the holder of a valid
20 certificate as a public accountant under the Illinois Public
21 Accounting Act.
22 "Audit report" means the written report of the licensed
23 public accountant and all appended statements and schedules
24 relating to that report, presenting or recording the findings
25 of an examination or audit of the financial transactions,
26 affairs, or conditions of a governmental unit.
27 "Report" includes both audit reports and reports filed
28 instead of an audit report by a governmental unit
29 appropriating less than $200,000 $100,000 during any fiscal
30 year to which the reports relate.
31 (Source: P.A. 87-1119.)
32 (50 ILCS 310/3) (from Ch. 85, par. 703)
33 Sec. 3. Any governmental unit, other than fire
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1 protection districts created under "An Act in relation to
2 fire protection districts", approved July 8, 1927,
3 appropriating less than $200,000 for any fiscal year shall,
4 in lieu of complying with the requirements of Section 2 for
5 audits and audit reports, file with the Comptroller a
6 financial report containing information required by the
7 Comptroller. In addition, a governmental unit appropriating
8 less than $200,000 may file with the Comptroller any audit
9 reports which may have been prepared under any other law. Any
10 governmental unit appropriating $200,000 or more for any
11 fiscal year shall, in addition to complying with the
12 requirements of Section 2 for audits and audit reports, file
13 with the Comptroller the financial report required by this
14 Section. Such financial reports shall be on forms so
15 designed by the Comptroller as not to require professional
16 accounting services for its preparation.
17 (Source: P.A. 86-1023.)
18 (50 ILCS 310/4) (from Ch. 85, par. 704)
19 Sec. 4. Overdue report.
20 (a) If the required report for a governmental unit is
21 not filed with the Comptroller in accordance with Section 2
22 or Section 3, whichever is applicable, within 6 months after
23 the close of the fiscal year of the governmental unit, the
24 Comptroller shall notify the governing body of that unit in
25 writing that the report is due and may also grant a 60 day
26 extension for the filing of the audit report. If the required
27 report is not filed within the time specified in such written
28 notice, the Comptroller shall cause an audit to be made by a
29 licensed public accountant, and the governmental unit shall
30 pay to the Comptroller actual compensation and expenses to
31 reimburse him for the cost of preparing or completing such
32 report.
33 (b) The Comptroller may decline to order an audit and
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1 the preparation of an audit report if an initial examination
2 of the books and records of the governmental unit indicates
3 that the books and records of the governmental unit are
4 inadequate or unavailable due to the passage of time or the
5 occurrence of a natural disaster.
6 (Source: P. A. 78-592.)
7 Section 15. The Counties Code is amended by changing
8 Sections 6-31003 and 6-31004 as follows:
9 (55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003)
10 Sec. 6-31003. Annual audits and reports. In counties
11 having a population of over 10,000 but less than 500,000, the
12 county board of each county shall cause an audit of all of
13 the funds and accounts of the county to be made annually by
14 an accountant or accountants chosen by the county board or by
15 an accountant or accountants retained by the Comptroller, as
16 hereinafter provided. In addition, each county having a
17 population of less than 500,000 shall file with the
18 Comptroller a financial report containing information
19 required by the Comptroller. Such financial report shall be
20 on a form so designed by the Comptroller as not to require
21 professional accounting services for its preparation.
22 The audit shall commence as soon as possible after the
23 close of each fiscal year and shall be completed within 6
24 months after the close of such fiscal year, unless an
25 extension of time is granted by the Comptroller in writing.
26 Such extension of time shall not exceed 60 days. When the
27 accountant or accountants have completed the audit a full
28 report thereof shall be made and not less than 2 copies of
29 each audit report shall be submitted to the county board.
30 Each audit report shall be signed by the accountant making
31 the audit and shall include only financial information,
32 findings and conclusions that are adequately supported by
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1 evidence in the auditor's working papers to demonstrate or
2 prove, when called upon, the basis for the matters reported
3 and their correctness and reasonableness. In connection with
4 this, each county board shall retain the right of inspection
5 of the auditor's working papers and shall make them available
6 to the Comptroller, or his designee, upon request.
7 Within 60 days of receipt of an audit report, each county
8 board shall file one copy of each audit report and each
9 financial report with the Comptroller and any comment or
10 explanation that the county board may desire to make
11 concerning such audit report may be attached thereto. An
12 audit report which fails to meet the requirements of this
13 Division shall be rejected by the Comptroller and returned to
14 the county board for corrective action. One copy of each
15 such report shall be filed with the county clerk of the
16 county so audited.
17 (Source: P.A. 86-962.)
18 (55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004)
19 Sec. 6-31004. Overdue reports.
20 (a) In the event the required reports for a county are
21 not filed with the Comptroller in accordance with Section
22 6-31003 within 6 months after the close of the fiscal year of
23 the county, the Comptroller shall notify the county board in
24 writing that the reports are due, and may also grant an
25 extension of time of up to 60 days for the filing of the
26 reports. In the event the required reports are not filed
27 within the time specified in such written notice, the
28 Comptroller shall cause the audit to be made and the audit
29 report prepared by an accountant or accountants.
30 (b) The Comptroller may decline to order an audit and
31 the preparation of an audit report if an initial examination
32 of the books and records of the governmental unit indicates
33 that the books and records of the governmental unit are
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1 inadequate or unavailable due to the passage of time or the
2 occurrence of a natural disaster.
3 (Source: P.A. 86-962; 86-1475.)
4 Section 20. The Illinois Municipal Code is amended by
5 changing Sections 8-8-2 and 8-8-4 as follows:
6 (65 ILCS 5/8-8-2) (from Ch. 24, par. 8-8-2)
7 Sec. 8-8-2. The following terms shall, unless the context
8 otherwise indicates, have the following meanings:
9 (1) "Municipality" or "municipalities" means all cities,
10 villages and incorporated towns having a population of less
11 than 500,000 as determined by the last preceding Federal
12 census.
13 (2) "Corporate authorities" means a city council,
14 village board of trustees, library board, police and
15 firemen's pension board, or any other body or officers having
16 authority to levy taxes, make appropriations, or approve
17 claims for any municipality.
18 (3) "Comptroller" means the Comptroller of the State of
19 Illinois.
20 (4) "Accountant" or "accountants" means all persons
21 licensed to practice public accounting under the laws of this
22 State.
23 (5) "Audit report" means the written report of the
24 accountant or accountants and all appended statements and
25 schedules relating thereto, presenting or recording the
26 findings of an examination or audit of the financial
27 transactions, affairs, or condition of a municipality.
28 (6) "Annual report" means the statement filed, in lieu
29 of an audit report, by the municipalities of less than 800
30 population, which do not own or operate public utilities and
31 do not have bonded debt.
32 (7) "Supplemental report" means the annual statement
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1 filed, in addition to any audit report provided for herein,
2 by all municipalities, except municipalities of less than 800
3 population which do not own or operate public utilities and
4 do not have bonded debt.
5 (Source: P.A. 81-1050.)
6 (65 ILCS 5/8-8-4) (from Ch. 24, par. 8-8-4)
7 Sec. 8-8-4. Overdue reports.
8 (a) In the event the required audit report for a
9 municipality is not filed with the Comptroller in accordance
10 with Section 8-8-7 within 6 months after the close of the
11 fiscal year of the municipality, the Comptroller shall notify
12 the corporate authorities of that municipality in writing
13 that the audit report is due, and may also grant an extension
14 of time of 60 days, for the filing of the audit report. In
15 the event the required audit report is not filed within the
16 time specified in such written notice, the Comptroller shall
17 cause such audit to be made by an accountant or accountants.
18 In the event the required annual or supplemental report for a
19 municipality is not filed within 6 months after the close of
20 the fiscal year of the municipality, the Comptroller shall
21 notify the corporate authorities of that municipality in
22 writing that the annual or supplemental report is due and may
23 grant an extension in time of 60 days for the filing of such
24 annual or supplemental report.
25 (b) In the event the annual or supplemental report is
26 not filed within the time extended by the Comptroller, the
27 Comptroller shall cause such annual or supplemental report to
28 be prepared or completed and the municipality shall pay to
29 the Comptroller reasonable compensation and expenses to
30 reimburse him for the cost of preparing or completing such
31 annual or supplemental report. Moneys paid to the Comptroller
32 pursuant to the preceding sentence shall be deposited into
33 the Comptroller's Audit Expense Revolving Fund.
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1 (c) The Comptroller may decline to order an audit or the
2 completion of the supplemental report if an initial
3 examination of the books and records of the municipality
4 indicates that books and records of the municipality are
5 inadequate or unavailable to support the preparation of the
6 audit report or the supplemental report due to the passage of
7 time or the occurrence of a natural disaster.
8 (Source: P. A. 88-280.)
9 Section 25. The Fire Protection District Act is amended
10 by changing Section 6.1 as follows:
11 (70 ILCS 705/6.1) (from Ch. 127 1/2, par. 26.1)
12 Sec. 6.1. When an audit is required under the
13 Governmental Account Audit Act, the trustees of the every
14 Fire Protection District created under this Act shall employ
15 a person licensed to practice public accounting under the
16 laws of this State to annually audit the district's financial
17 statements of all accounts, funds, and other moneys in the
18 care, custody, or control of the trustees. The audit shall
19 be conducted in accordance with Generally Accepted Auditing
20 Standards and in accordance with the Governmental Account
21 Audit Act "An Act in relation to audits of the accounts of
22 certain governmental units and to repeal an Act therein
23 named", approved May 10, 1967. A fire protection district
24 appropriating less than $200,000 for the fiscal year shall
25 prepare the financial report required by Section 3 of the
26 Governmental Account Audit Act. In addition to any other
27 filing requirements, the audit report or financial report
28 shall be filed with the county clerk of the county in which
29 the Fire Protection District was organized as a public record
30 and a copy thereof shall be filed with the secretary of the
31 district as part of its corporate records.
32 (Source: P.A. 86-1023.)
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1 Section 99. Effective date. This Act takes effect upon
2 becoming law.