(55 ILCS 5/6-31005) (from Ch. 34, par. 6-31005)
Sec. 6-31005. Funds managed by county officials. In addition to any
other audit required by this Division, the County Board shall cause an
audit to be made of all funds and accounts under the management or control
of a county official as soon as possible after such official leaves office
for any reason. The audit shall be filed with the county board not later
than 180 days after the official leaves office. The audit shall be performed
and the audit report shall be prepared and filed with the
Chairman of the County Board by an auditor.
As used in this Section, "county official" means any elected county officer
or any officer appointed by the county board who is charged with the management
or control of any county funds; and "audit" means a post facto examination
of books, documents, records, and other evidence relating to the obligation,
receipt, expenditure or use of public funds of the county, including
governmental operations relating to such obligations, receipt, expenditure or use.
(Source: P.A. 101-419, eff. 1-1-20.)
|