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Public Act 92-0544
SB1534 Enrolled LRB9210701NTpk
AN ACT relating to education.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The School Code is amended by changing
Sections 2-3.17a and 3-6.1 as follows:
(105 ILCS 5/2-3.17a) (from Ch. 122, par. 2-3.17a)
Sec. 2-3.17a. Financial audits by Auditor General. The
Auditor General State Board of Education shall annually cause
an audit to be made, as of June 30, 1986 and as of June 30th
of each year thereafter, of the financial statements of all
accounts, funds and other moneys in the care, custody or
control of the regional superintendent of schools of each
educational service region in the State and of each
educational service center established under Section 2-3.62
of this Code Act other than an educational service center
serving a school district in a city having a population
exceeding 500,000. The audit shall be conducted in accordance
with Generally Accepted Governmental Auditing Standards and
shall include an examination of supporting books and records
and a representative sample of vouchers for distributions and
expenditures. On February 15, 1991, and on February 15 of
each year thereafter, the Auditor General State Board of
Education shall notify the Legislative Audit Commission in
writing of the completion or of the reasons for the
noncompletion of each audit required by this Section to be
made as of the preceding June 30. An audit report shall be
prepared for each audit made pursuant to this Section, and
all such audit reports shall be kept on file in the office of
the Auditor General State Board of Education. Within 60 days
after each audit report required to be prepared under this
Section is completed, the Auditor General State Board of
Education: (i) shall furnish a copy of such audit report to
each member of the General Assembly whose legislative or
representative district includes any part of the educational
service region served by the regional superintendent of
schools with respect to whose financial statements that audit
report was prepared or any part of the area served by the
educational service center that is the subject of the audit;
and (ii) shall publish in a newspaper published in that
educational service region or area served by the educational
service center that is the subject of the audit a notice that
the audit report has been prepared and is available for
inspection during regular business hours at the office of the
regional superintendent of schools of that educational
service region or at the administrative office of the
educational service center. Each audit shall be made in such
manner as to determine, and each audit report shall be
prepared in such manner as to state:
(1) (a) The balances on hand of all accounts, funds
and other moneys in the care, custody or control of the
regional superintendent of schools or educational service
center at the beginning of the fiscal year being audited;
(2) (b) the amount of funds received during the
fiscal year by source;
(3) (c) the amount of funds distributed or
otherwise paid by the regional superintendent of schools
or educational service center to each school treasurer in
his or her educational service region or area, including
the purpose of such distribution or payment and the fund
or account from which such distribution or payment is
made;
(4) (d) the amounts paid or otherwise disbursed by
the regional superintendent of schools or educational
service center -- other than the amounts distributed or
paid by the regional superintendent of schools or
educational service center to school treasurers as
described in paragraph (3) (c) above -- for all other
purposes and expenditures, including the fund or account
from which such payments or disbursements are made and
the purpose thereof; and
(5) (e) the balances on hand of all accounts, funds
and other moneys in the care, custody or control of the
regional superintendent of schools or educational service
center at the end of the fiscal year being audited.
The Auditor General State Board of Education shall adopt
rules and regulations relative to the time and manner by
which the regional superintendent of schools or educational
service center shall present for inspection or make available
to the Auditor General State Board of Education, or to the
agents designated by the Auditor General such Board to make
an audit and prepare an audit report pursuant to this
Section, all financial statements, books, records, vouchers
for distributions and expenditures, and records of accounts,
funds and other moneys in the care, custody or control of the
regional superintendent of schools or educational service
center and required for purposes of making such audit and
preparing an audit and preparing an audit report. All rules
and regulations adopted by the State Board of Education under
this Section before the effective date of this amendatory Act
of the 92nd General Assembly shall continue in effect as the
rules and regulations of the Auditor General, until they are
modified or abolished by the Auditor General.
(f) The Auditor General State Board of Education shall
require the regional superintendent of schools of each
educational service region or administrator of each
educational service center to promptly implement all
recommendations based on audit findings resulting from a
violation of law made in audits prepared pursuant to this
Section, unless the Auditor General State Board of Education,
upon review, determines, with regard to any such finding,
that implementation of the recommendation is not appropriate.
(Source: P.A. 90-802, eff. 12-15-98.)
(105 ILCS 5/3-6.1) (from Ch. 122, par. 3-6.1)
Sec. 3-6.1. Presentation of records for financial audit.
Each regional superintendent of schools, whether for a
multicounty or for a single county educational service
region, shall present for inspection or otherwise make
available to the Auditor General State Board of Education, or
to the agents designated by the Auditor General such Board,
all financial statements, books, vouchers and other records
required to be so presented or made available pursuant to
Section 2-3.17a and the rules and regulations of adopted by
the Auditor General State Board of Education pursuant to that
Section.
(Source: P.A. 84-965; 84-920.)
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly April 11, 2002.
Approved June 12, 2002.
Effective June 12, 2002.
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