State of Illinois
Public Acts
92^nd General Assembly

Public Act 92-0191

HB1883 Enrolled                                LRB9206813REdv

    AN ACT concerning government audits.

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

    Section 5.  The Governmental Account Audit Act is amended
by changing Sections 1 and 4 as follows:

    (50 ILCS 310/1) (from Ch. 85, par. 701)
    Sec.  1.   Definitions.  As  used in this Act, unless the
context otherwise indicates:
    "Governmental unit"  or  "unit"  includes  all  municipal
corporations in and political subdivisions of this State that
appropriate  more  than  $5,000  for  a fiscal year, with the
amount to increase or decrease by the amount of the  Consumer
Price  Index  (CPI)  as  reported  on January 1 of each year,
except the following:
         (1)  School districts.
         (2)  Cities,  villages,   and   incorporated   towns
    subject  to  the  Municipal Auditing Law, as contained in
    the Illinois Municipal  Code,  and  cities  that  file  a
    report  with  the Comptroller under Section 3.1-35-115 of
    the Illinois Municipal Code.
         (3)  Counties with  a  population  of  1,000,000  or
    more.
         (4)  Counties subject to the County Auditing Law.
         (5)  Any   other   municipal   corporations   in  or
    political subdivisions of this  State,  the  accounts  of
    which  are  required by law to be audited by or under the
    direction of the Auditor General.
         (6)  (Blank).
         (7)  A  drainage  district,  established  under  the
    Illinois Drainage  Code  (70  ILCS  605),  that  did  not
    receive  or  expend  any  moneys  during  the immediately
    preceding fiscal year.
         (8)  Public   housing   authorities   that    submit
    financial  reports  to the U.S. Department of Housing and
    Urban Development.
    "Governing  body"  means  the  board  or  other  body  or
officers having authority to levy taxes, make appropriations,
authorize the expenditure of public funds or  approve  claims
for any governmental unit.
    "Comptroller"  means  the  Comptroller  of  the  State of
Illinois.
    "Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items  published  by  the  United
States Department of Labor.
    "Licensed  public accountant" means the holder of a valid
certificate as a public accountant under the Illinois  Public
Accounting Act.
    "Audit  report"  means the written report of the licensed
public accountant and all appended statements  and  schedules
relating to that report, presenting or recording the findings
of  an  examination  or  audit of the financial transactions,
affairs, or conditions of a governmental unit.
    "Report" includes both audit reports  and  reports  filed
instead   of   an   audit   report  by  a  governmental  unit
appropriating less than $200,000 during any  fiscal  year  to
which the reports relate.
(Source: P.A. 90-104, eff. 7-11-97.)

    (50 ILCS 310/4) (from Ch. 85, par. 704)
    Sec. 4.  Overdue report.
    (a)  If  the  required  report for a governmental unit is
not filed with the Comptroller in accordance with  Section  2
or  Section 3, whichever is applicable, within 6 months after
the close of the fiscal year of the  governmental  unit,  the
Comptroller  shall  notify the governing body of that unit in
writing that the report is due and may also grant  a  60  day
extension for the filing of the audit report. If the required
report is not filed within the time specified in such written
notice,  the Comptroller shall cause an audit to be made by a
licensed public accountant, and the governmental  unit  shall
pay  to  the  Comptroller actual compensation and expenses to
reimburse him for the cost of preparing  or  completing  such
report.
    (b)  The  Comptroller  may  decline to order an audit and
the  preparation  of  an  audit  report  (i)  if  an  initial
examination of the books and records of the governmental unit
indicates that the books and records of the governmental unit
are inadequate or unavailable due to the passage of  time  or
the   occurrence  of  a  natural  disaster  or  (ii)  if  the
Comptroller determines that the cost of an audit would impose
an unreasonable financial burden on the governmental unit.
(Source: P.A. 90-104, eff. 7-11-97.)

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.
    Passed in the General Assembly May 10, 2001.
    Approved August 01, 2001.