Sen. Dan Kotowski

Filed: 5/9/2011

 

 


 

 


 
09700HB1466sam001LRB097 06297 CEL 55266 a

1
AMENDMENT TO HOUSE BILL 1466

2    AMENDMENT NO. ______. Amend House Bill 1466 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The School Code is amended by changing Section
52-3.17a as follows:
 
6    (105 ILCS 5/2-3.17a)  (from Ch. 122, par. 2-3.17a)
7    Sec. 2-3.17a. Financial audits by Auditor General. For the
8year ending June 30, 2011 and for each year ending June 30th
9thereafter, an audit shall be made (i) by the regional
10superintendent of schools of each educational service region in
11the State of the financial statements of all accounts, funds,
12and other moneys in his or her care, custody, or control and
13(ii) by the administrator of each educational service center,
14other than an educational service center serving a school
15district in a city having a population exceeding 500,000, of
16the financial statements of all accounts, funds, and other

 

 

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1moneys in his or her care, custody, or control. The Auditor
2General shall annually cause an audit to be made, as of June
330th of each year, of the financial statements of all accounts,
4funds and other moneys in the care, custody or control of the
5regional superintendent of schools of each educational service
6region in the State and of each educational service center
7established under Section 2-3.62 of this Code other than an
8educational service center serving a school district in a city
9having a population exceeding 500,000. The audit shall be
10conducted in accordance with Generally Accepted Governmental
11Auditing Standards and shall include an examination of
12supporting books and records and a representative sample of
13vouchers for distributions and expenditures. A copy of each
14audit shall be submitted to the Auditor General on or before
15February 15th of each year and all such audit reports shall be
16kept on file in the office of the Auditor General. On or before
17March 1st February 15 of each year, the Auditor General shall
18notify the Legislative Audit Commission in writing of any
19regional office of education and educational service center
20subject to this Section that has failed to submit an annual
21audit by the February 15th deadline the completion or of the
22reasons for the noncompletion of each audit required by this
23Section to be made as of the preceding June 30. An audit report
24shall be prepared for each audit made pursuant to this Section,
25and all such audit reports shall be kept on file in the office
26of the Auditor General. Within 60 days after each audit report

 

 

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1required to be prepared under this Section is completed, the
2regional superintendent of schools of each educational service
3region and administrator of each educational service center
4subject to this Section Auditor General: (i) shall furnish a
5copy of such audit report to the State Board of Education and
6each member of the General Assembly whose legislative or
7representative district includes any part of the educational
8service region served by the regional superintendent of schools
9with respect to whose financial statements that audit report
10was prepared or any part of the area served by the educational
11service center that is the subject of the audit; and (ii) shall
12publish in a newspaper published in that educational service
13region or area served by the educational service center that is
14the subject of the audit a notice that the audit report has
15been prepared and is available for inspection during regular
16business hours at the office of the regional superintendent of
17schools of that educational service region or at the
18administrative office of the educational service center. Each
19audit shall be made in such manner as to determine, and each
20audit report shall be prepared in such manner as to state:
21        (1) The balances on hand of all accounts, funds and
22    other moneys in the care, custody or control of the
23    regional superintendent of schools or educational service
24    center at the beginning of the fiscal year being audited;
25        (2) the amount of funds received during the fiscal year
26    by source;

 

 

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1        (3) the amount of funds distributed or otherwise paid
2    by the regional superintendent of schools or educational
3    service center to each school treasurer in his or her
4    educational service region or area, including the purpose
5    of such distribution or payment and the fund or account
6    from which such distribution or payment is made;
7        (4) the amounts paid or otherwise disbursed by the
8    regional superintendent of schools or educational service
9    center -- other than the amounts distributed or paid by the
10    regional superintendent of schools or educational service
11    center to school treasurers as described in paragraph (3)
12    above -- for all other purposes and expenditures, including
13    the fund or account from which such payments or
14    disbursements are made and the purpose thereof; and
15        (5) the balances on hand of all accounts, funds and
16    other moneys in the care, custody or control of the
17    regional superintendent of schools or educational service
18    center at the end of the fiscal year being audited.
19    The Legislative Audit Commission may, by resolution,
20direct the Auditor General to conduct an audit of a regional
21office of education or educational service center. In that
22event, The Auditor General shall adopt rules and regulations
23relative to the time and manner by which the regional
24superintendent of schools or educational service center shall
25present for inspection or make available to the Auditor
26General, or to the agents designated by the Auditor General to

 

 

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1make an audit and prepare an audit report pursuant to this
2Section, all financial statements, books, records, vouchers
3for distributions and expenditures, and records of accounts,
4funds and other moneys in the care, custody or control of the
5regional superintendent of schools or educational service
6center and required for purposes of making such audit and
7preparing an audit and preparing an audit report. All rules and
8regulations adopted by the State Board of Education under this
9Section before the effective date of this amendatory Act of the
1092nd General Assembly shall continue in effect as the rules and
11regulations of the Auditor General, until they are modified or
12abolished by the Auditor General.
13    The Auditor General shall require the regional
14superintendent of schools of each educational service region or
15administrator of each educational service center shall to
16promptly implement all recommendations based on audit findings
17resulting from a violation of law made in audits prepared
18pursuant to this Section, unless the regional superintendent or
19administrator Auditor General, upon review, determines, with
20regard to any such finding, that implementation of the
21recommendation is not appropriate.
22(Source: P.A. 92-544, eff. 6-12-02.)
 
23    (105 ILCS 5/3-6.1 rep.)
24    Section 10. The School Code is amended by repealing Section
253-6.1.".