Public Act 90-0350 of the 90th General Assembly
Public Act 90-0350
SB682 Enrolled LRB9001004DNmbA
AN ACT to amend the Clerks of Courts Act by adding
Section 27.7.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Clerks of Courts Act is amended by adding
Section 27.7 as follows:
(705 ILCS 105/27.7 new)
Sec. 27.7. Annual audit.
(a) Beginning with fiscal years ending in 1999 and all
fiscal years thereafter, in addition to any other audits
required by law, the county board of each county shall 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. The county auditor and his or
her staff may assist with the audit. The audit shall consist
of a letter report that expresses an opinion on the financial
statements of the circuit clerk, a letter report that
expresses an opinion on internal controls of the circuit
clerk, a letter report on the circuit clerk's compliance with
applicable statutes, rules, and procedures relating to
assessment, collection, and distribution of funds, including
the timeliness of those actions, any documentation or
statements necessary to support the findings and opinions of
the auditors, and any supplemental schedules or other
documents required by the audit guidelines. 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.
The county board may include additional requirements in
the audit.
(b) The audits shall be completed in accordance with
generally accepted government auditing standards and
generally accepted auditing standards. The audit shall be
completed within 6 months after the end of the fiscal year.
The county board may grant an extension of up to 6 months for
the completion of the audit.
(c) The expenses of conducting and filing the audit
shall be paid by the county from the circuit clerk's
appropriations, and the county board shall make provisions
for the payment unless another person or entity agrees, in
writing, to pay the expenses.
(d) The audit shall be filed with the Administrative
Office of the Illinois Courts, the State Comptroller, the
circuit clerk, and the county board within one month after
the completion of the audit.
(e) The Administrative Office of the Illinois Courts
shall disseminate auditing guidelines to the county boards
and the circuit clerks. The Auditor General's Office shall
update, with the assistance of the Administrative Office of
the Illinois Courts, the auditing guidelines as necessary
from time to time. Revised guidelines shall be available to
the Administrative Office of the Illinois Courts for
dissemination to the county boards and the circuit clerks.
(f) The auditing requirements of this Section may be
included in the audit required by Section 6-31003 of the
Counties Code.
(g) This Section is intended to require a comprehensive
audit of the circuit clerks and to eliminate duplicative
audits of the circuit clerk. The audit performed under this
Section shall be available, upon request, to the public.
Section 90. The State Mandates Act is amended by adding
Section 8.21 as follows:
(30 ILCS 805/8.21 new)
Sec. 8.21. Exempt mandate. Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is required
for the implementation of any mandate created by this
amendatory Act of 1997.
Section 99. Effective date. This Act takes effect on
January 1, 1998.