(705 ILCS 105/27.8)
(a) Beginning with fiscal years ending in 1999 and all fiscal years
thereafter, in addition to any other audits required by law, the county board
of each county shall cause an audit of the office of the circuit clerk to be
made annually at the close of the county's fiscal year by a licensed public
accountant. The county auditor and his or her staff may assist with the audit.
The audit shall
consist of a letter report that expresses an opinion on
the financial statements of the circuit clerk, a letter report that expresses
opinion on internal controls of the circuit clerk, a letter report on the
circuit clerk's compliance with applicable statutes, rules, and procedures
relating to assessment, collection, and distribution of funds, including the
timeliness of those actions, any documentation or statements necessary to
support the findings and opinions of the auditors, and any supplemental
schedules or other documents required by the audit guidelines. A listing
legal requirements shall be compiled by the Administrative Office of the
Illinois Courts and made available to auditors
for their compliance testing.
The county board may include additional
requirements in the audit.
(b) The audits shall be completed in accordance with generally accepted
government auditing standards and generally accepted auditing standards. The
audit shall be completed within 6 months after the end of the fiscal year. The
county board may grant an extension of up to 6 months for the completion of the
(c) The expenses of conducting and filing the audit shall be paid by the
county from the circuit clerk's appropriations, and the county board shall make
provisions for the payment unless
another person or entity agrees, in writing, to pay the expenses.
(d) The audit shall be filed with the Administrative Office of the Illinois
Courts, the State Comptroller, the circuit clerk,
and the county board within one month after the completion of the audit.
(e) The Administrative Office of the Illinois Courts shall disseminate
auditing guidelines to the county boards and the circuit clerks. The Auditor
General's Office shall update, with the assistance of the Administrative Office
of the Illinois Courts, the auditing
necessary from time to time. Revised guidelines shall be available to the
Administrative Office of the Illinois Courts for dissemination to the county
boards and the circuit clerks.
(f) The auditing requirements of this Section may be included in the audit
required by Section 6-31003 of the Counties Code.
(g) This Section is intended to require a comprehensive audit of the circuit
clerks and to eliminate duplicative audits of the circuit clerk. The audit
performed under this Section shall be available, upon request, to the public.
(Source: P.A. 90-350, eff. 1-1-98; 90-655, eff. 7-30-98.)