Public Act 93-0259

HB0948 Enrolled                      LRB093 05761 RCE 05854 b

    AN ACT concerning audits.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  If  and  only if House Bill 3402 of the 93rd
General Assembly becomes law as it  passed  the  Senate,  the
Illinois  State  Auditing  Act is amended by changing Section
3-1 as follows:

    (30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
    Sec. 3-1. Jurisdiction of Auditor  General.  The  Auditor
General has jurisdiction over all State agencies to make post
audits  and investigations authorized by or under this Act or
the Constitution.
    The  Auditor  General   has   jurisdiction   over   local
government agencies and private agencies only:
         (a)  to make such post audits authorized by or under
    this  Act as are necessary and incidental to a post audit
    of a State agency or of a program administered by a State
    agency involving public funds  of  the  State,  but  this
    jurisdiction  does  not  include  any authority to review
    local governmental agencies in the  obligation,  receipt,
    expenditure  or use of public funds of the State that are
    granted without limitation or condition imposed  by  law,
    other than the general limitation that such funds be used
    for public purposes;
         (b)  to  make  investigations authorized by or under
    this Act or the Constitution; and
         (c)  to  make  audits  of  the  records   of   local
    government   agencies   to   verify   actual   costs   of
    state-mandated  programs  when  directed  to do so by the
    Legislative Audit Commission at the request of the  State
    Board of Appeals under the State Mandates Act.
    In  addition  to  the  foregoing, the Auditor General may
conduct an audit of  the  Metropolitan  Pier  and  Exposition
Authority,   the   Regional   Transportation  Authority,  the
Suburban Bus Division, the Commuter  Rail  Division  and  the
Chicago  Transit  Authority  and any other subsidized carrier
when authorized by the Legislative  Audit  Commission.   Such
audit may be a financial, management or program audit, or any
combination thereof.
    The  audit  shall determine whether they are operating in
accordance with all applicable laws and regulations.  Subject
to  the  limitations  of  this  Act,  the  Legislative  Audit
Commission    may    by    resolution    specify   additional
determinations to be included in the scope of the audit.
    In addition to the foregoing, the  Auditor  General  must
also  conduct  a  financial  audit  of  the  Illinois  Sports
Facilities   Authority's  expenditures  of  public  funds  in
connection with the reconstruction,  renovation,  remodeling,
extension,  or improvement of all or substantially all of any
existing "facility", as that term is defined in the  Illinois
Sports Facilities Authority Act.
    The  Auditor  General  may  also  conduct  an audit, when
authorized  by  the  Legislative  Audit  Commission,  of  any
hospital which receives 10% or more  of  its  gross  revenues
from  payments  from  the  State  of  Illinois, Department of
Public Aid, Medical Assistance Program.
    The Auditor General is authorized  to  conduct  financial
and  compliance  audits  of  the  Illinois  Distance Learning
Foundation and the Illinois Conservation Foundation.
    As soon as practical after the  effective  date  of  this
amendatory  Act  of 1995, the Auditor General shall conduct a
compliance and management audit of the City  of  Chicago  and
any  other  entity  with  regard  to the operation of Chicago
O'Hare International  Airport,  Chicago  Midway  Airport  and
Merrill  C.  Meigs Field. The audit shall include, but not be
limited  to,  an  examination  of  revenues,  expenses,   and
transfers  of  funds; purchasing and contracting policies and
practices;  staffing  levels;  and   hiring   practices   and
procedures.  When  completed,  the  audit  required  by  this
paragraph  shall  be  distributed  in accordance with Section
3-14.
    The  Auditor  General  shall  conduct  a  financial   and
compliance  and  program  audit  of  distributions  from  the
Municipal  Economic  Development  Fund during the immediately
preceding calendar year pursuant to Section  8-403.1  of  the
Public  Utilities  Act  at  no  cost to the city, village, or
incorporated town that received the distributions.
    The Auditor General must conduct an audit of  the  Health
Facilities  Planning  Board  pursuant  to Section 19.5 of the
Illinois Health Facilities Planning Act.
    The Auditor  General  of  the  State  of  Illinois  shall
annually  conduct  or  cause  to be conducted a financial and
compliance audit of the books and records of any county water
commission organized pursuant to the Water Commission Act  of
1985  and  shall file a copy of the report of that audit with
the Governor and the Legislative Audit Commission.  The filed
audit shall be open to the public for inspection.   The  cost
of  the audit shall be charged to the county water commission
in accordance with Section 6z-27 of the  State  Finance  Act.
The  county  water  commission  shall  make  available to the
Auditor  General  its  books  and  records  and   any   other
documentation,  whether  in the possession of its trustees or
other parties,  necessary  to  conduct  the  audit  required.
These audit requirements apply only through July 1, 2007.
    The  Auditor  General must conduct an annual audit of the
water fund of a county water commission organized pursuant to
the Water Commission Act of 1985.
(Source: P.A. 90-813,  eff.  1-29-99;  91-782,  eff.  6-9-00;
91-935, eff. 6-1-01; 93HB3402enr.)
    Section  99.  Effective date.  This Act takes effect upon
becoming law.