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Full Text of HB2137
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HB2137 - 104th General Assembly
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House Amendment 001
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House Amendment 001
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HB2137 Enrolled
LRB104 11605 RTM 21694 b
1
AN ACT concerning local government.
2
Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:
4
Section 5.
The Governmental Account Audit Act is amended
5
by changing Section 2 as follows:
6
(50 ILCS 310/2)
(from Ch. 85, par. 702)
7
Sec. 2.
Except as otherwise provided in Section 3, the
8
governing body of each governmental unit shall cause an audit
9
of the accounts of the unit to be made by an auditor or
10
auditors. Such audit shall be performed annually and shall
11
cover the immediately preceding fiscal year of the
12
governmental unit. The audit shall include all the accounts
13
and funds of the governmental unit, including the accounts of
14
any officer of the governmental unit who receives fees or
15
handles funds of the unit or who spends money of the unit. The
16
audit shall begin as soon as possible after the close of the
17
last fiscal year to which it pertains, and shall be completed
18
and the audit report filed with the Comptroller within 180
19
days after the close of such fiscal year unless an extension of
20
time is granted by the Comptroller in writing. An audit report
21
which fails to meet the requirements of this Act shall be
22
rejected by the Comptroller and returned to the governing body
23
of the governmental unit for corrective action. The auditor or
HB2137 Enrolled
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LRB104 11605 RTM 21694 b
1
auditors performing the audit shall submit not less than 3
2
copies of the audit report to the governing body of the
3
governmental unit being audited.
4
All audits to be filed with the Comptroller under this
5
Section must be submitted electronically and the Comptroller
6
must post the audit reports on the Internet no later than 45
7
days after they are received. If the governmental unit
8
provides the Comptroller's Office with sufficient evidence
9
that the audit report cannot be filed electronically, the
10
Comptroller may waive this requirement. The Comptroller must
11
also post a list of governmental units that are not in
12
compliance with the reporting requirements set forth in this
13
Section.
Beginning on the effective date of this amendatory
14
Act of the 104th General Assembly, if a governmental unit
15
maintains a website, it shall post on that website information
16
describing where all audit or financial reports of the
17
governmental unit are accessible to the public, including a
18
link to the Comptroller's website.
19
Any financial report under this Section shall include the
20
name of the purchasing agent who oversees all competitively
21
bid contracts. If there is no purchasing agent, the name of the
22
person responsible for oversight of all competitively bid
23
contracts shall be listed.
24
(Source: P.A. 101-419, eff. 1-1-20
.)
25
Section 10.
The Counties Code is amended by changing
HB2137 Enrolled
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LRB104 11605 RTM 21694 b
1
Section 6-31003 as follows:
2
(55 ILCS 5/6-31003)
(from Ch. 34, par. 6-31003)
3
Sec. 6-31003.
Annual audits and reports.
The county board
4
of each county shall cause an audit of all of the funds and
5
accounts of the county to be performed annually by an auditor
6
or auditors chosen by the county board or by an auditor or
7
auditors retained by the Comptroller, as hereinafter provided.
8
In addition, each county shall file with the Comptroller a
9
financial report containing information required by the
10
Comptroller. Such financial report shall be on a form so
11
designed by the Comptroller as not to require professional
12
accounting services for its preparation. All audits and
13
reports to be filed with the Comptroller under this Section
14
must be submitted electronically and the Comptroller must post
15
the audits and reports on the Internet no later than 45 days
16
after they are received. If the county provides the
17
Comptroller's Office with sufficient evidence that the audit
18
or report cannot be filed electronically, the Comptroller may
19
waive this requirement. The Comptroller must also post a list
20
of counties that are not in compliance with the reporting
21
requirements set forth in this Section.
22
Any financial report under this Section shall include the
23
name of the purchasing agent who oversees all competitively
24
bid contracts. If there is no purchasing agent, the name of the
25
person responsible for oversight of all competitively bid
HB2137 Enrolled
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LRB104 11605 RTM 21694 b
1
contracts shall be listed.
2
The audit shall commence as soon as possible after the
3
close of each fiscal year and shall be completed within 180
4
days after the close of such fiscal year, unless an extension
5
of time is granted by the Comptroller in writing. Such
6
extension of time shall not exceed 60 days. When the auditor or
7
auditors have completed the audit a full report thereof shall
8
be made and not less than 2 copies of each audit report shall
9
be submitted to the county board. Each audit report shall be
10
signed by the auditor performing the audit and shall include
11
only financial information, findings and conclusions that are
12
adequately supported by evidence in the auditor's working
13
papers to demonstrate or prove, when called upon, the basis
14
for the matters reported and their correctness and
15
reasonableness. In connection with this, each county board
16
shall retain the right of inspection of the auditor's working
17
papers and shall make them available to the Comptroller, or
18
his designee, upon request.
19
Within 60 days of receipt of an audit report, each county
20
board shall file one copy of each audit report and each
21
financial report with the Comptroller and any comment or
22
explanation that the county board may desire to make
23
concerning such audit report may be attached thereto. An audit
24
report which fails to meet the requirements of this Division
25
shall be rejected by the Comptroller and returned to the
26
county board for corrective action. One copy of each such
HB2137 Enrolled
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LRB104 11605 RTM 21694 b
1
report shall be filed with the county clerk of the county so
2
audited.
Beginning on the effective date of this amendatory
3
Act of the 104th General Assembly, if a county maintains a
4
website, it shall post on that website information describing
5
where all audit or financial reports of the county are
6
accessible to the public, including a link to the
7
Comptroller's website.
8
This Section is a limitation under subsection (i) of
9
Section 6 of Article VII of the Illinois Constitution on the
10
concurrent exercise by home rule counties of powers and
11
functions exercised by the State.
12
(Source: P.A. 101-419, eff. 1-1-20
.)
13
Section 15.
The Illinois Municipal Code is amended by
14
changing Section 8-8-10.5 as follows:
15
(65 ILCS 5/8-8-10.5)
16
Sec. 8-8-10.5.
Audit report disclosure.
Each fiscal year,
17
within 60 days of the close of an audit under this Act, the
18
auditor conducting the audit of all of the funds and accounts
19
of a municipality shall do each of the following:
20
(1) Provide a copy of any management letter and a copy
21
of any audited financial statements to each member of the
22
municipality's corporate authorities. If the municipality
23
maintains an Internet website, the corporate authorities
24
shall post this information to its website
and information
HB2137 Enrolled
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LRB104 11605 RTM 21694 b
1
describing where all other audit or financial reports of
2
the governmental unit are accessible to the public,
3
including a link to the Comptroller's website
.
4
(2) Present the information from the audit to the
5
municipality's corporate authorities either in person or
6
by a live phone or web connection during a public meeting.
7
(Source: P.A. 98-738, eff. 1-1-15
.)
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