093_SB0485

 
                                     LRB093 08058 MKM 08259 b

 1        AN ACT concerning auditors.

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

 4        Section 5.  The Counties  Code  is  amended  by  changing
 5    Section 3-1005 as follows:

 6        (55 ILCS 5/3-1005) (from Ch. 34, par. 3-1005)
 7        Sec. 3-1005.  Duties of auditor. The duties of the county
 8    auditor are shall be to:
 9        (a)  Audit  all  claims against the county, and recommend
10    to the county board the payment or rejection  of  all  claims
11    presented.
12        (b)  Collect,   analyze   and  preserve  statistical  and
13    financial information with respect to the cost  of  operation
14    of   the  various  institutions  and  facilities  maintained,
15    operated or owned by the county.
16        (c)  Approve  all  orders  for  supplies  issued  by  the
17    various county officers, before the orders are to  be  placed
18    with the parties to whom the same are to be given.
19        (d)  Maintain a file of all contracts entered into by the
20    county  board  and  all authorized county officers, for or on
21    behalf of the county.
22        (e)  Report quarterly to  the  county  board  the  entire
23    financial   operations   of  the  county  including  revenues
24    anticipated and received, expenditures  estimated  and  paid,
25    obligations   unpaid,   the   condition   of  all  funds  and
26    appropriations and other pertinent  information.  The  county
27    auditor shall cause to be published in at least one newspaper
28    of  general  circulation  in  the  county,  a  notice  of the
29    availability of the quarterly report for public inspection in
30    the office of  the  county  auditor.  Such  notice  shall  be
31    published within 30 days of the date of the scheduled release
 
                            -2-      LRB093 08058 MKM 08259 b
 1    of the report.
 2        (f)  Audit  the  receipts  of  all  county  officers  and
 3    departments presented for deposit with the county treasurer.
 4        (g)  Maintain   a   continuous   internal  audit  of  the
 5    operations and financial records of the officers,  agents  or
 6    divisions of the county. The county auditor shall have access
 7    to  all  records,  documents, and resources necessary for the
 8    discharge of this responsibility.
 9        (h)  Audit  the  inventory  of  all  real  and   personal
10    property owned by the county under the control and management
11    of the various officers and departments of the county.
12        (i)  Audit  the documentation, records, and bases for the
13    amounts  billed  to  the  county,  as  maintained  by  county
14    vendors, under agreements between the county and its vendors,
15    when those agreements provide that the amounts billed to  the
16    county are based upon actual costs incurred by the vendor, or
17    when those agreements include the requirement that the county
18    provide  a  reimbursement for out-of-pocket costs incurred by
19    the  vendors.    The   county   auditor   shall   audit   the
20    documentation, records, and bases for the amounts required to
21    be  paid to the county under agreements with outside parties,
22    when those amounts are based upon records  and  documentation
23    generated,  compiled,  and  maintained  by the outside party.
24    The vendors and outside  parties  affected  by  this  Section
25    shall  provide  to the county auditor, on a timely basis, all
26    records and documents required by the county auditor relative
27    to the county auditor's duties under this subsection.
28    (Source: P.A. 86-962; 86-1358.)