Illinois General Assembly - Illinois Compiled Statutes

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55 ILCS 5/6-31003

(55 ILCS 5/6-31003) (from Ch. 34, par. 6-31003)

Sec. 6-31003. Annual audits and reports.

The county board of each
county shall cause an audit of all of the funds and accounts of the county
to be performed annually by an auditor or auditors chosen by the county board or by an auditor or auditors 
retained by the Comptroller, as hereinafter provided.  In addition, each
county shall file with the Comptroller
a financial report containing information required by the Comptroller.
Such financial report shall be on a form so designed by the Comptroller
as not to require professional accounting services for its preparation. All audits and reports to be filed with the Comptroller under this Section must be submitted electronically and the Comptroller must post the audits and reports on the Internet no later than 45 days after they are received.  If the county provides the Comptroller's Office with sufficient evidence that the audit or report cannot be filed electronically, the Comptroller may waive this requirement.  The Comptroller must also post a list of counties that are not in compliance with the reporting requirements set forth in this Section.

Any financial report under this Section shall include the name of the purchasing agent who oversees all competitively bid contracts. If there is no purchasing agent, the name of the person responsible for oversight of all competitively bid contracts shall be listed.

The audit shall commence as soon as possible after the close of each
fiscal year and shall be completed within 180 days after the close of such
fiscal year, unless an extension of time is granted by the Comptroller in
writing. Such extension of time shall not exceed 60 days. When the auditor or auditors have completed the audit a full report thereof shall be made
and not less than 2 copies of each audit report shall be submitted to the
county board. Each audit report shall be signed by the auditor performing 
the audit and shall include only financial information, findings and
conclusions that are adequately supported by evidence in the auditor's
working papers to demonstrate or prove, when called upon, the basis for the
matters reported and their correctness and reasonableness.  In connection
with this, each county board shall retain the right of inspection of the
auditor's working papers and shall make them available to the Comptroller,
or his designee, upon request.

Within 60 days of receipt of an audit report, each county board shall file
one copy of each audit report and each financial report with the Comptroller
and any comment or explanation that the county board may desire to make
concerning such audit report may be attached thereto. An audit report
which fails to meet the requirements of this Division shall be
rejected by the Comptroller and returned to the county board for corrective
action.  One copy of each such report shall be filed with the county clerk
of the county so audited.

This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule counties of powers and functions exercised by the State.

(Source: P.A. 101-419, eff. 1-1-20.)