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| [ Engrossed ] | [ Enrolled ] | [ Senate Amendment 001 ] |
90_SB0682
705 ILCS 105/27.7 new
Amends the Clerks of Courts Act. Requires the county
board, beginning in fiscal years ending in 1999 and all
fiscal years thereafter, to cause an audit of the office of
the circuit clerk to be made annually at the close of the
county's fiscal year by a licensed public accountant.
Provides that a listing of applicable legal requirements
shall be compiled by the Administrative Office of the
Illinois Courts and made available to auditors for their
compliance testing. Requires the audits to be completed in
accordance with generally accepted government auditing
standards and generally accepted auditing standards. Requires
the audit to be completed within 6 months after the end of
the fiscal year. Allows the county board to grant an
extension of up to 6 months for the completion of the audit.
Provides that the expenses of conducting and filing the audit
be paid by the county unless another person or entity agrees,
in writing, to pay the expenses. Requires the audit to be
filed with the Auditor General, the State Comptroller, the
circuit clerk, and the county board within one month of the
completion of the audit. Requires the Administrative Office
of the Illinois Courts to disseminate auditing guidelines to
the county boards and the circuit clerks. Requires the
Auditor General's Office, with the assistance of the
Administrative Office of the Illinois Courts, to update the
auditing guidelines as necessary from time to time. Provides
that revised guidelines shall be available to the
Administrative Office of the Illinois Courts for
dissemination to the county boards and the circuit clerks.
Allows the audit to be included with the annual county audit.
States that the Section is intended to require a
comprehensive audit of the circuit clerk and to eliminate
duplicative audits of the circuit clerk. States that the
audit shall be available to the public. Effective January 1,
1998.
LRB9001004DNmbA
LRB9001004DNmbA
1 AN ACT to amend the Clerks of Courts Act by adding
2 Section 27.7.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Clerks of Courts Act is amended by adding
6 Section 27.7 as follows:
7 (705 ILCS 105/27.7 new)
8 Sec. 27.7. Annual audit.
9 (a) Beginning with fiscal years ending in 1999 and all
10 fiscal years thereafter, in addition to any other audits
11 required by law, the county board of each county shall cause
12 an audit of the office of the circuit clerk to be made
13 annually at the close of the county's fiscal year by a
14 licensed public accountant. The county auditor and his or
15 her staff may assist with the audit. The audit shall consist
16 of a letter report that expresses an opinion on the financial
17 statements of the circuit clerk, a letter report that
18 expresses an opinion on internal controls of the circuit
19 clerk, a letter report on the circuit clerk's compliance with
20 applicable statutes, rules, and procedures relating to
21 assessment, collection, and distribution of funds, including
22 the timeliness of those actions, any documentation or
23 statements necessary to support the findings and opinions of
24 the auditors, and any supplemental schedules or other
25 documents required by the audit guidelines. A listing of
26 applicable legal requirements shall be compiled by the
27 Administrative Office of the Illinois Courts and made
28 available to auditors for their compliance testing.
29 The county board may include additional requirements in
30 the audit.
31 (b) The audits shall be completed in accordance with
-2- LRB9001004DNmbA
1 generally accepted government auditing standards and
2 generally accepted auditing standards. The audit shall be
3 completed within 6 months after the end of the fiscal year.
4 The county board may grant an extension of up to 6 months for
5 the completion of the audit.
6 (c) The expenses of conducting and filing the audit
7 shall be paid by the county from the circuit clerk's
8 appropriations, and the county board shall make provisions
9 for the payment unless another person or entity agrees, in
10 writing, to pay the expenses.
11 (d) The audit shall be filed with the Administrative
12 Office of the Illinois Courts, the State Comptroller, the
13 circuit clerk, and the county board within one month after
14 the completion of the audit.
15 (e) The Administrative Office of the Illinois Courts
16 shall disseminate auditing guidelines to the county boards
17 and the circuit clerks. The Auditor General's Office shall
18 update, with the assistance of the Administrative Office of
19 the Illinois Courts, the auditing guidelines as necessary
20 from time to time. Revised guidelines shall be available to
21 the Administrative Office of the Illinois Courts for
22 dissemination to the county boards and the circuit clerks.
23 (f) The auditing requirements of this Section may be
24 included in the audit required by Section 6-31003 of the
25 Counties Code.
26 (g) This Section is intended to require a comprehensive
27 audit of the circuit clerks and to eliminate duplicative
28 audits of the circuit clerk. The audit performed under this
29 Section shall be available, upon request, to the public.
30 Section 99. Effective date. This Act takes effect on
31 January 1, 1998.