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Full Text of SB2836

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SB2836 - 104th General Assembly

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SB2836 Enrolled
LRB104 17498 RTM 30924 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 Sections 1, 3, and 6 as follows:

6

(50 ILCS 310/1)

(from Ch. 85, par. 701)
7

Sec. 1.
Definitions.
As used in this Act, unless the
8
context otherwise indicates:
9

"Governmental unit" or "unit" includes all municipal
10
corporations in and political subdivisions of this State that
11
appropriate more than $5,000 for a fiscal year, with the
12
amount to increase or decrease by the amount of the Consumer
13
Price Index (CPI) as reported on January 1 of each year, except
14
the following:
15

(1) School districts.
16

(2) Cities, villages, and incorporated towns subject
17

to the Municipal Auditing Law, as contained in the
18

Illinois Municipal Code, and cities that file a report
19

with the Comptroller under Section 3.1-35-115 of the
20

Illinois Municipal Code.
21

(3) Counties with a population of 1,000,000 or more.
22

(4) Counties subject to the County Auditing Law.
23

(5) Any other municipal corporations in or political

SB2836 Enrolled
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LRB104 17498 RTM 30924 b
1

subdivisions of this State, the accounts of which are
2

required by law to be audited by or under the direction of
3

the Auditor General.
4

(6) (Blank).
5

(7) A drainage district, established under the
6

Illinois Drainage Code (70 ILCS 605), that did not receive
7

or expend any moneys during the immediately preceding
8

fiscal year or obtains approval for assessments and
9

expenditures through the circuit court.
10

(8) Public housing authorities that submit financial
11

reports to the U.S. Department of Housing and Urban
12

Development.
13

"Governing body" means the board or other body or officers
14
having authority to levy taxes, make appropriations, authorize
15
the expenditure of public funds or approve claims for any
16
governmental unit.
17

"Comptroller" means the Comptroller of the State of
18
Illinois.
19

"Consumer Price Index" means the Consumer Price Index for
20
All Urban Consumers for all items published by the United
21
States Department of Labor.
22

"Audit report" means the written report of the auditor and
23
all appended statements and schedules relating to that report,
24
presenting or recording the findings of an examination or
25
audit of the financial transactions, affairs, or conditions of
26
a governmental unit.

SB2836 Enrolled
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LRB104 17498 RTM 30924 b
1

"Auditor" means a licensed certified public accountant, as
2
that term is defined in Section 0.03 of the Illinois Public
3
Accounting Act, or the substantial equivalent of a licensed
4
CPA, as provided under Section 5.2 of the Illinois Public
5
Accounting Act, who performs an audit of governmental unit
6
financial statements and records and expresses an assurance or
7
disclaims an opinion on the audited financial statements.
8

"Report" includes both audit reports and reports filed
9
instead of an audit report by a governmental unit receiving
10
revenue of less than
$1,400,000

$850,000
during any fiscal
11
year to which the reports relate.
12

"Generally accepted accounting principles" means
13
accounting principles generally accepted in the United States.
14

"Generally accepted auditing standards" means auditing
15
standards generally accepted in the United States.
16
(Source: P.A. 100-837, eff. 8-13-18; 101-419, eff. 1-1-20
.)

17

(50 ILCS 310/3)

(from Ch. 85, par. 703)
18

Sec. 3.
Beginning with fiscal year 2027, any

Any

19
governmental unit receiving revenue of less than
$1,400,000
20
for any

$850,000 for any
fiscal year shall, in lieu of
21
complying with the requirements of Section 2 for audits and
22
audit reports
, beginning with fiscal year 2016,
either: (i)
23
cause an audit of the accounts of the unit to be made once
24
every 4 years and file with the Comptroller an annual
25
financial report containing information required by the

SB2836 Enrolled
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LRB104 17498 RTM 30924 b
1
Comptroller, or (ii) file with the Comptroller an annual
2
financial report containing information required by the
3
Comptroller, a copy of which has been provided to each member
4
of that governmental unit's board of elected officials,
5
presented either in person or by a live phone or web connection
6
during a public meeting, and approved by a 3/5 majority vote.
7
In addition, a governmental unit receiving revenue of less
8
than
$1,400,000

$850,000
may file with the Comptroller any
9
audit reports which may have been prepared under any other
10
law.
Beginning with fiscal year 2027, any

Any
governmental
11
unit receiving revenue of
$1,400,000

$850,000
or more for any
12
fiscal year shall, in addition to complying with the
13
requirements of Section 2 for audits and audit reports, file
14
with the Comptroller the
annual
financial report required by
15
this Section. Such
annual
financial reports shall be on forms
16
so designed by the Comptroller as not to require professional
17
accounting services for its preparation. All reports to be
18
filed with the Comptroller under this Section must be
19
submitted electronically and the Comptroller must post the
20
reports on the Internet no later than 45 days after they are
21
received. If the governmental unit provides the Comptroller's
22
Office with sufficient evidence that the report cannot be
23
filed electronically, the Comptroller may waive this
24
requirement. The Comptroller must also post a list of
25
governmental units that are not in compliance with the
26
reporting requirements set forth in this Section.

SB2836 Enrolled
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LRB104 17498 RTM 30924 b
1

Any financial report under this Section shall include the
2
name of the purchasing agent who oversees all competitively
3
bid contracts. If there is no purchasing agent, the name of the
4
person responsible for oversight of all competitively bid
5
contracts shall be listed.
6
(Source: P.A. 97-890, eff. 8-2-12; 97-1142, eff. 12-28-12;
7
98-1019, eff. 7-1-15
.)

8

(50 ILCS 310/6)

(from Ch. 85, par. 706)
9

Sec. 6.
When the audit is completed the auditor making
10
such audit shall make and sign at least 3 copies of the report
11
of the audit and immediately file them with the governmental
12
unit audited.
Beginning with fiscal year 2027, governmental

13
Governmental
units receiving revenue of
$1,400,000

$850,000
or
14
more for any fiscal year shall immediately make one copy of the
15
audit report and one copy of the financial report required by
16
Section 3 of this Act a part of its public record. Governmental
17
units receiving revenue of less than
$1,400,000

$850,000
shall
18
immediately make one copy of the audit report, or one copy of
19
the report authorized by Section 3 of this Act to be filed
20
instead of the audit report, a part of its public record. These
21
copies shall be open to public inspection. In addition, the
22
governmental unit shall file one copy of the report with the
23
Comptroller and with the county clerk of the county in which
24
the principal office of the governmental unit is located. A
25
governmental unit may, in filing its audit report with the

SB2836 Enrolled
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LRB104 17498 RTM 30924 b
1
Comptroller, transmit with such report any comment or
2
explanation that it wishes to make concerning the report.
3
(Source: P.A. 101-419, eff. 1-1-20
.)

4

Section 10.
The Township Code is amended by changing
5
Section 80-20 as follows:

6

(60 ILCS 1/80-20)
7

Sec. 80-20.
Independent audit of accounts.
8

(a) All accounts audited under this Article (and those
9
rejected, if any) shall be delivered with the certificate of
10
the trustees (or a majority of them) to the township clerk, who
11
shall keep them on file for the inspection of any of the
12
inhabitants of the township. They shall also be produced by
13
the township clerk at the next annual meeting and shall be read
14
at the meeting by the clerk.
15

(b) In townships that receive revenue of
more than
16
$1,400,000 for any fiscal year, with the amount to increase or
17
decrease by a percentage equal to the Consumer Price Index-U
18
as reported on January 1 of each year

$850,000 or more during
19
any fiscal year, exclusive of road funds
, the township board
20
shall have the accounts and all records of the township
21
thoroughly audited by a certified public accountant within 6
22
months after the close of each fiscal year. The board shall
23
have a copy of the accountant's report and recommendations
24
filed with the township clerk and another copy filed with the

SB2836 Enrolled
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LRB104 17498 RTM 30924 b
1
county clerk for public inspection.
2

(c) In townships that receive revenue of less than
3
$1,400,000 for any fiscal year, with the amount to increase or
4
decrease by a percentage equal to the Consumer Price Index-U
5
as reported on January 1 of each year

$850,000 during any
6
fiscal year, exclusive of road funds
, the township board shall
7
have the accounts and all records of the township audited and
8
inspected by an independent auditing committee composed of 3
9
township electors chosen by the board. The audit shall be
10
completed within 6 months after the close of each fiscal year.
11
A copy of the auditing committee's report and recommendations
12
shall be filed with the township clerk and another copy shall
13
be filed with the county clerk for public inspection. The
14
auditing committee shall not contain any member of the
15
township board or any person related to a trustee. Members of
16
the auditing committee shall be proficient in accounting
17
principles and practices and shall be compensated at a rate
18
determined by the township board but not to exceed $50 per day.
19
In addition to the other audit requirements imposed by law, in
20
townships subject to this subsection, the township board shall
21
have the accounts and all records of the township thoroughly
22
audited by a certified public accountant within 6 months after
23
(i) the end of each term of office of the township supervisor
24
and (ii) a vacancy occurs in the office of township
25
supervisor. A copy of the accountant's report and
26
recommendations shall be filed with the township clerk and

SB2836 Enrolled
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LRB104 17498 RTM 30924 b
1
another copy shall be filed with the county clerk for public
2
inspection.
3

As used in this Section, "Consumer Price Index-U" means
4
the index published by the Bureau of Labor Statistics of the
5
United States Department of Labor that measures the average
6
change in prices of goods and services purchased by all urban
7
consumers, United States city average, all items, 1982-84 =
8
100.

9
(Source: P.A. 92-582, eff. 7-1-02.)

10

Section 99.
Effective date.
This Act takes effect upon
11
becoming law.

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