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90_SB0607enr
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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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) Counties with a population of 1,000,000 or
30 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.
5 (6) (Blank). Drainage districts that appropriate
6 less than $1,000 during the fiscal year.
7 "Governing body" means the board or other body or
8 officers having authority to levy taxes, make appropriations,
9 authorize the expenditure of public funds or approve claims
10 for any governmental unit.
11 "Comptroller" means the Comptroller of the State of
12 Illinois.
13 "Consumer Price Index" means the Consumer Price Index for
14 All Urban Consumers for all items published by the United
15 States Department of Labor.
16 "Licensed public accountant" means the holder of a valid
17 certificate as a public accountant under the Illinois Public
18 Accounting Act.
19 "Audit report" means the written report of the licensed
20 public accountant and all appended statements and schedules
21 relating to that report, presenting or recording the findings
22 of an examination or audit of the financial transactions,
23 affairs, or conditions of a governmental unit.
24 "Report" includes both audit reports and reports filed
25 instead of an audit report by a governmental unit
26 appropriating less than $200,000 $100,000 during any fiscal
27 year to which the reports relate.
28 (Source: P.A. 87-1119.)
29 (50 ILCS 310/3) (from Ch. 85, par. 703)
30 Sec. 3. Any governmental unit, other than fire
31 protection districts created under "An Act in relation to
32 fire protection districts", approved July 8, 1927,
33 appropriating less than $200,000 for any fiscal year shall,
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1 in lieu of complying with the requirements of Section 2 for
2 audits and audit reports, file with the Comptroller a
3 financial report containing information required by the
4 Comptroller. In addition, a governmental unit appropriating
5 less than $200,000 may file with the Comptroller any audit
6 reports which may have been prepared under any other law. Any
7 governmental unit appropriating $200,000 or more for any
8 fiscal year shall, in addition to complying with the
9 requirements of Section 2 for audits and audit reports, file
10 with the Comptroller the financial report required by this
11 Section. Such financial reports shall be on forms so
12 designed by the Comptroller as not to require professional
13 accounting services for its preparation.
14 (Source: P.A. 86-1023.)
15 (50 ILCS 310/4) (from Ch. 85, par. 704)
16 Sec. 4. Overdue report.
17 (a) If the required report for a governmental unit is
18 not filed with the Comptroller in accordance with Section 2
19 or Section 3, whichever is applicable, within 6 months after
20 the close of the fiscal year of the governmental unit, the
21 Comptroller shall notify the governing body of that unit in
22 writing that the report is due and may also grant a 60 day
23 extension for the filing of the audit report. If the required
24 report is not filed within the time specified in such written
25 notice, the Comptroller shall cause an audit to be made by a
26 licensed public accountant, and the governmental unit shall
27 pay to the Comptroller actual compensation and expenses to
28 reimburse him for the cost of preparing or completing such
29 report.
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. 78-592.)
4 (55 ILCS 5/6-31004) (from Ch. 34, par. 6-31004)
5 Sec. 6-31004. Overdue reports.
6 (a) In the event the required reports for a county are
7 not filed with the Comptroller in accordance with Section
8 6-31003 within 6 months after the close of the fiscal year of
9 the county, the Comptroller shall notify the county board in
10 writing that the reports are due, and may also grant an
11 extension of time of up to 60 days for the filing of the
12 reports. In the event the required reports are not filed
13 within the time specified in such written notice, the
14 Comptroller shall cause the audit to be made and the audit
15 report prepared by an accountant or accountants.
16 (b) The Comptroller may decline to order an audit and
17 the preparation of an audit report if an initial examination
18 of the books and records of the governmental unit indicates
19 that the books and records of the governmental unit are
20 inadequate or unavailable due to the passage of time or the
21 occurrence of a natural disaster.
22 (Source: P.A. 86-962; 86-1475.)
23 Section 20. The Illinois Municipal Code is amended by
24 changing Section 8-8-4 as follows:
25 (65 ILCS 5/8-8-4) (from Ch. 24, par. 8-8-4)
26 Sec. 8-8-4. Overdue reports.
27 (a) In the event the required audit report for a
28 municipality is not filed with the Comptroller in accordance
29 with Section 8-8-7 within 6 months after the close of the
30 fiscal year of the municipality, the Comptroller shall notify
31 the corporate authorities of that municipality in writing
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1 that the audit report is due, and may also grant an extension
2 of time of 60 days, for the filing of the audit report. In
3 the event the required audit report is not filed within the
4 time specified in such written notice, the Comptroller shall
5 cause such audit to be made by an accountant or accountants.
6 In the event the required annual or supplemental report for a
7 municipality is not filed within 6 months after the close of
8 the fiscal year of the municipality, the Comptroller shall
9 notify the corporate authorities of that municipality in
10 writing that the annual or supplemental report is due and may
11 grant an extension in time of 60 days for the filing of such
12 annual or supplemental report.
13 (b) In the event the annual or supplemental report is
14 not filed within the time extended by the Comptroller, the
15 Comptroller shall cause such annual or supplemental report to
16 be prepared or completed and the municipality shall pay to
17 the Comptroller reasonable compensation and expenses to
18 reimburse him for the cost of preparing or completing such
19 annual or supplemental report. Moneys paid to the Comptroller
20 pursuant to the preceding sentence shall be deposited into
21 the Comptroller's Audit Expense Revolving Fund.
22 (c) The Comptroller may decline to order an audit or the
23 completion of the supplemental report if an initial
24 examination of the books and records of the municipality
25 indicates that books and records of the municipality are
26 inadequate or unavailable to support the preparation of the
27 audit report or the supplemental report due to the passage of
28 time or the occurrence of a natural disaster.
29 (Source: P. A. 88-280.)
30 Section 25. The Fire Protection District Act is amended
31 by changing Section 6.1 as follows:
32 (70 ILCS 705/6.1) (from Ch. 127 1/2, par. 26.1)
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1 Sec. 6.1. When an audit is required under the
2 Governmental Account Audit Act, the trustees of the every
3 Fire Protection District created under this Act shall employ
4 a person licensed to practice public accounting under the
5 laws of this State to annually audit the district's financial
6 statements of all accounts, funds, and other moneys in the
7 care, custody, or control of the trustees. The audit shall
8 be conducted in accordance with Generally Accepted Auditing
9 Standards and in accordance with the Governmental Account
10 Audit Act "An Act in relation to audits of the accounts of
11 certain governmental units and to repeal an Act therein
12 named", approved May 10, 1967. A fire protection district
13 appropriating less than $200,000 for the fiscal year shall
14 prepare the financial report required by Section 3 of the
15 Governmental Account Audit Act. In addition to any other
16 filing requirements, the audit report or financial report
17 shall be filed with the county clerk of the county in which
18 the Fire Protection District was organized as a public record
19 and a copy thereof shall be filed with the secretary of the
20 district as part of its corporate records.
21 (Source: P.A. 86-1023.)
22 Section 99. Effective date. This Act takes effect upon
23 becoming law.